A Study on Development of Construction Industry's Accounting Information System

건설 산업 회계정보시스템 구축 방안에 대한 연구

  • 강동일 (충남대학교 대학원 회계학과) ;
  • 윤성용 (경성대학교 상경대학 회계학과)
  • Received : 2014.12.30
  • Accepted : 2015.03.20
  • Published : 2015.03.28


This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.


Construction Industry;Management Accounting;Accounting Information System;Responsibility Accounting System;Target Profit;Target Cost;BSC;Convergence


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