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李九永,徐誠均 대구산업정보대학 1992 논문집 Vol.6 No.-
In modern business organization, computer is very important role for development accounting information system. Accounting information system is useful for all of management in modern enterprise planning and control activity. The purpose of this paper is to systematically illustate budgeting process, problem understanding on the process of budgeting and presentation of solving method, model establishment for rational budgeting. Theorytical background of this paper is accounting information system, modern accounting information system, traditional budget model, problem and solving method. The model of budgeting system on the basis of accounting information system theorytical background is Anthony's model, Habo's model, Mattessich's model. Now to conclude, we have need for total budgeting system in order to be greatest of accounting information utilization. Therefore, the new budget model must be development continuously.
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李九永,徐誠均 대구산업정보대학 1987 논문집 Vol.1 No.-
In modern business organization, computer is very important role for development accounting information system. Accounting information system is useful for all of management in modern enterprise planning and control activity. The purpose of this paper is to systematically illustate budgeting process, problem understanding on the process of budgeting and presentation of solving method, model establishment for rational budgeting. Theorytical background of this paper is accounting information system, modern accounting information system, traditional budget model, problem and solving method. The model of budgeting system on the basis of accounting information system theorytical background is Anthony's model, Habo's model, Mattessich's model. Now to conclude, we have need for total budgeting system in order to be greatest of accounting information utilization. Therefore, the new budget model must be development continuously.
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