국방관리회계제도 개선에 관한 연구 = (A) study on improving defense management accounting system

다국어 초록 (Multilingual Abstract)

Being Converted to independent defense system on 1970's, our army had been trying to develop a resource management system.
From this point, the defense management accounting system was required.
It was started for an enlarging of military force by the rational division of limited resource, efficient using.
The main objects of defense management accounting are as follows.
First, The total management of corps' resource under the military unit commender responsibility.
Second, The actual recording reports of the using result of resource in the military unit.
Third, The promoting an efficient management of resources by actual result-analysis of the operating consequence.
Fourth, The accumulation of the actual cost and development of various standard cost.
Fifth, The offering of a cost-standard for the planning, organizing of a budget.
It is necessary to manage the resource efficiently through theses objects (first‥‥fifth)
But, It is true that the defense management accounting system operated by the largest organization, biggest defense budget doesn't makes an actual contribution to wards original objects.
We see the operating situation, theory considering of accounting system through the text book was printed by the seminar, Various examples, interviews with many parctical staffs and consideration of related books.
And, It makes a presentation the improving way of books by extracting the becoming problems now.
First, The theoretical basis of military management accounts system established the lack if the basis of the accounting theory like the main subject.
Second, improvement ways in the certainty of data and accumulation methods problem are suggested by improving input note.
Third, The discordance problem between the military management accounts system and accounting management system can be solved by connecting each other and forming the computerizing the system of budget execution and reporting process.
Fourth, The discordance problem between the standard sing and calculation of standard expense can be solved by according budget list and RCN and operating the standard expense calculation along equipment.
Fifth, scientific analytic methods should be used in the analytic problem.
Like this, We indicate the improvement ways of military mangement accounts problems therefore, it is expected that these ways can be used through complement and improvement.

목차 (Table of Contents)

• 목차 = ⅰ
• Ⅰ. 서론 = 1
• 1. 연구의 목적 = 1
• 2. 연구의 방법 및 범위 = 3
• Ⅱ. 국방관리회계제도에 대한 이론적 고찰 = 5
• 1. 국방관리회계제도의 기본개념 = 5
• 2. 국방관리회계제도의 개념 = 10
• 3. 국방기획관리제도와 국방관리회계제도 관계 = 17
• 4. 기업회계제도와 국방관리회계제도 비교 = 20
• Ⅲ. 국방관리회계의 운영실태 = 24
• 1. 국방관리회계제도의 회계구조 = 24
• 2. 국방관리회계제도의 계정과목구조 = 26
• 3. 국방관리회계제도 회계절차 = 28
• 4. 국방관리회계 제도의 거래내용별 회계처리 = 35
• 5. 국방관리회계 분석 업무 = 49
• Ⅳ. 국방관리회계제도의 문제점 및 개선방안 = 64
• 1. 국방관리회계제도의 문제점 = 64
• 2. 국방관리회계제도의 개선방안 = 75
• Ⅴ. 결론 = 101
• 참고문헌 = 104
• Abstract = 106