遠洋漁業의 原價 管理制度에 관한 연구 = A Study on Cost Management of Deepsea Fishery Industry

다국어 초록 (Multilingual Abstract)

Korean deep-sea fishery has recently developed with high speed contributing to the modernization of Korean economy by increasing national income, by developing related industries, and by earning foreigh exchanges. K.M.I.D.C which has taken leading role in deep-sea fishery was established in 1962 with a capital of 5 billion won.
In 1967, it was able to hold 91 fishing boats operaing, and was able to increase its capital to a 10 billion won thus trying to record a expected sales of 10 million dollars annually for its fishery products. In March of 1969, the management decided to change its functional organization into a divisional management system in order to improve its operation.
However, K.M.I.D.C. has yet inefficient system for cost control. This study aims to work out proper measurement for improving present cost control system of K.M.I.D.C.
The study contains the following subject :
1. Reasonable Costing System Costs incruued from fishery operations are accoolnted by cost factors basically. Then the costs are reclassified and accounted for each voyage of fishing operation and for each fishing period.
2. Effective Cost Control System
All costs are accounted and classified into direct and indirect costs, fixed and variable cost, and costs of domestic and foreign funds for an effective cost control.
3. Base Operating Guideline
Accounting procedures, reporting, inventory management for oversea bases are recommended for efficient base operation.
The study hopes to contribute to the modernization of K.M.I.D.C. as well as Korean deep-sea fishery industry by providing reasonable cost management system.

목차 (Table of Contents)

• Ⅰ. 緖 論
• Ⅱ. 한국의 원양어업과 한국 수산개발공사의 현황
• Ⅲ. 한국 수산개발공사의 경영조직과 會計制度
• Ⅳ. 韓國水産開發公社의 원가 계산제도의 확립
• Ⅴ. 遠洋어업의 합리적인 원가관리방법
• Ⅵ. 原價管理上의 문제점과 개선책
• Ⅶ. 結 語