自動車部品工業의 原價計算 實態와 그 改善方案 = (The) Cost Accounting of the Automotive Parts Industry in Korea

다국어 초록 (Multilingual Abstract)

The automotive parts industry in Korea has recently shown a remarkable growth since the 1980s. Most firms in this industry, however, range from the small entreprenership to the medium-size business. Due to the relatively small size of the firms, the cost accounting system and quality control of the products in this industry is in fact not satisfactory. In the near future, these firms will become bigger and increase the export. What is absolutely required in this industry in Korea is to extablish the cost accounting system and to reduce the manufacturing costs, which will result in the increase of the export. Without the cost reduction and the high-quality products, the competitive power of the automotive parts industry in the world markets will be threatened in the future.
The objective of this research is to investigate the current problems in cost accounting system that the automotive parts industry faces and then make the suggestions for the improvement of cost accounting system.
The major problems in cost accounting systems in this industry which are recognized nowadays are summarized as follows:
First, the cost accounting system in this industry does not provide the data for the cost control and the data for the special-purpose decision making problems.
Second, the operational cost system or class cost system is not -utilized even th ough the products are various in kind and size.
Third, the costs being occurred in the factory are not recognized by the individual cost centers. The manufacturing costs are usually accumulated on the whole factory.
Fourth, the factory overhead rate is not determined by the usage of the machine but by the prime costs of direct labor and material. In fact, the automotive parts industry is machine-oriented. Thus, the prime costs may not be appropriate for the basis of overhead rate in this industry.
In order to solve the problems above, the author makes the suggestions as follows:
First, the organizational structure should be designed in such a way as to effectively control the cost.
Second, the persons who have the sufficient knowledge of dealing with the design of the new organizational structure are required.
Third, the concept of the cost centers should be introduced to establish the responsibility cost accounting system for the cost control.
Fourth, the operational and class cost system should be used depending upon the characteristics of the products manufactured by the individual firms.
Fifth, the factory overhead rate should be determined by the usage of the machine, which may lead too the automated and better quality machine.

목차 (Table of Contents)

• 목차 = i
• 第I章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍와 方法 = 2
• 第II章 自動車部品工業의 原價計算 方法 = 4
• 第1節 原價計算의 目的 = 4
• 第2節 原價計算의 方法 = 6
• 1. 原價計算의 節次 = 6
• 2. 原價計算의 方法 = 6
• 第3節 原價節減의 方法 = 9
• 1. 原價管理와 原價節減의 意義 = 9
• 2. 原價節減의 方法 = 12
• 第III章 自動車部品工業의 原價計算 實態分析 = 17
• 第1節 自動車部品工業의 總括實態 = 17
• 1. 自動車工業의 特徵 = 17
• 2. 自動車完成車業體 및 自動車部品業體 現況 = 17
• 3. 自動車完成車業體 및 自動車部品業體 關係 = 18
• 4. 우리나라 自動車部品의 國際價格 競爭力 現況 = 23
• 第2節 自動車部品業體의 原價計算 實態分析 = 26
• 1. 資料의 수집 및 범위 = 26
• 2. 調査對象業體現況 및 調査方法 = 27
• 3. 分析結果 = 29
• 第3節 自動車完成業體의 自動車部品 購入時의 原價計算 實態 = 37
• 1. 原價計算方法 = 37
• 2. 原價計算의 向後展望 = 39
• 第IV章 自動車部品工業原價計算上의 問題點 및 改善方案 = 40
• 第V章 結論 = 43
• 參考文獻 = 46
• 英文抄錄 = 49