國防管理會計 有用性 提高方案에 關한 硏究

Abstract

Defense Managerial Accounting has begun in 1986. However, the system has not been established completely. It needs to be reorganized due to untrustworthiness of the data and inactivity of analysis development. Therefore, this study is to offer useful administration information by pointing out the problems of the present system and proposing a plan for improvement. This study depended on the literature, example and educational data. Interviews with officials also helped. The study of the literature and the interviews had influence on the regulation side. Also, the study of the literature with theological view and practical approach with use of the examples and educational information went side by side. The problems and the improvement plan in this study are: ○ the trustworthiness of the data. The documents are excessive and being handwritten which makes the system more volunable ta the mistakes. To improve the trustworthiness the data, (1) Workers in the resource management need to be educated of responsibility, honesty and the use of computer (2) When a mistake is made, analyzing of the cause and finding out who is responsible for need to be reflected on promoting (3) The workers in Defense Managerial Accounting should have mid to long term. (4) The officials and the administration need to be more concerning. ○ The Problem in administrational organization The deficiency of approved workers and technical ability of the present workers is one of the biggest problems in the Defense Managerial Accounting. To resolve this problem, this study proposes the reorganization of work, simplification and computerization of managerial accounting system. ○ The Problem of Lack of Reliability of Accounting Information To realize the original purpose of the Defense Managerial Accounting, each individual must have a clear idea of the responsibility and ability to compare and report results, budgets or standard cost so that it would improve the control effect. ○ Practical use of administrational accounting To improve the practical use of administrational accounting, this study proposes a method of inspection of mistakes through comparison of periods. The improvement method proposed in this study is expected to offer considerable hints in defensive resource management because analysis of planning and results is a trend not just in private companies but in administrational accounting of government.