附加價値計劃에 관한 硏究 -成果配分計劃을 中心으로-

• 영문명: A Study on the Management Planning Using Value Added Concepts
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 윤금상(Kum-Sang Yoon)
• 간행물 정보: 『경상논집』연구논문집 제1집, 215~235쪽, 전체 21쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1987.05.01

영문 초록

The value added by each firm is the sales value of production less its payments for goods and services to firms at prior levels of production. Value added = sales value of production -(raw materials used + other variable purchases) . Variable purchases include fuel oil, subcontract work, manufacturing supplies, and other buy-outs that vary with production. The value added accounting is defined as a field of corporate accounting which is studying, explaining value added, economic value produced by the firm. Because value added accounting is explained as the enterprise theory of the firm, it is possible to view the enterprise as having a large group of claimants or interested parties, including not only owners and other investors, but also employees and landlords of rented property. Thus all employees, owners, creditors, and governments (through texation) are recipients of the enterprise income (value added). This value added is the total pie that can be divided among the various contributors of factor inputs to the enterprise in the production of goods and services. Thus it is important to measure and to distribute the value added rationally in value added accounting. The value added accounting can be divided into the value added financial accounting and the value added managerial accounting. The former is concerned with the development of value added statement which contains additional detail that shows the distribution of value added to various participants in the organization, the latter is concerned with providing special-purpose management accounting reports for performance evaluation and decision-making in the organization. The value added managerial accounting deals with management planning and control. And managment uses value added in making a large number of decisions on a nonscheduled basis. This thesis discusses management planning using value added concepts, especially in distribution planning as a major field in value added managerial accounting. This research focuses on management distribution planning using value added concepts, but value added managerial accounting systems are applied in making decisions, manag ement planning and control (performance evaluation) as a managerial tool in the firm. Therefore it is required that value added concepts or index be applied to accounting areas and many studies on this field must be expected in Korea.

목차

Ⅰ. 서론

Ⅱ. 부가가치계획의 의의

Ⅲ. 부가가치계획과 모티베이션

Ⅳ. 부가가치계획과 성과배분

Ⅴ. 결론

참고문헌

Abstract