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김달곤,김완섭 경인여자대학 2000 경인논집 Vol.- No.8
The traditional cost management systems could not reflect production methods and cost behavior. They could not provide the needed managerial information in each organization unit. However, lots of manufacturing firms make use of standard costing, one of the traditional cost management systems. This implies that traditional systems does help improve management decision making, too. This study analysed on differences of standard costing practices between Korea and Japan manufacturing firms. The major finding of this study is that Korea firms make an efforts to prepare standard costing, but are not used to the variance analysis. Japanese firms make an efforts to the variance analysis.