제조업에서의 사업부분 및 경영자의 성과평가를 위한 비재무적 정보의 이용에 관한 이론적 소고 = The Use of Nonfinancial Information for Performance Evaluation of Managers in Manufacturing Companies

다국어 초록 (Multilingual Abstract)

The relevant literature on performance measurement in management accounting has developed from an emphasis on financial performance measures in the mid-1960s (Solomons(1965), Anthony(1965a), Mauriel and Anthony(1965)) to more emphasis on nonfinancial performance measures in the late 1980s and early 1990s(Howell, et al.(1987), Fisher(1990)). This change in the literature reflects the realization, chronicled by Johnson and Kaplan(1987), that management accounting systems and performance measurement systems are losing relevance. Howell, et al.(1987) make the strong point that measure-ment systems must change to reflect the changing manufacturing processes. It is to be expected that, in the future, more attention will be paid to systems design issues regarding the appropriate use of financial and nonfinancial performance measures. The literature on performance evaluation and performance measurement suggests that the topic is of great importance to managers and to those who study management and management accounting. A major reason for the importance of performance evaluation is that manager compensation is so often based on it. Motivation of manager behavior by liking performance evaluation and manager compensation is one of the most important tools for achieving goal congruence in business and industry

목차 (Table of Contents)

• 목차
• Ⅰ. 머리말 = 43
• 1. 문제의 제기 = 43
• 2. 연구의 목적 및 방법 = 44
• Ⅱ. 성과평가의 이론적 배경 = 45
• 1. 관리회계의 환경 = 45
• 2. 계획과 통제 = 45
• 3. 분권화 = 46
• 4. 성과평가 = 47
• Ⅲ. 성과평가와 측정 = 48
• Ⅳ. 결론 = 55
• Abstract = 57
• 참고문헌 = 58