융합정보논문지 (Journal of Convergence for Information Technology)

중소기업융합학회 (Convergence Society for SMB)
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제조원가개선을 위한 회계정보시스템 적용 효과에 대한 연구

A Study on the Effect of Applying Accounting Information System to Improve Production Costs

  • 이지영 (장안대학교 서비스경영과) ;
  • 김경일 (한국교통대학교 융합경영전공)
  • Lee, Ji-Young (Department of Service Management, Jangan University) ;
  • Kim, Kyung-Ihl (Department of Convergence Management, Korea National University of Transportation)
  • 투고 : 2017.07.31
  • 심사 : 2017.08.20
  • 발행 : 2017.08.31
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초록

본 연구는 회계정보시스템의 적용 정도가 국내 중소제조기업들의 제조원가개선에 미치는 영향을 파악하는데 목적이 있다. 본 연구를 위하여 중소기업청이 시행하는 정보화 지원 사업을 통하여 정보시스템을 도입한 바가 있는 국내 중소제조기업의 회계담당자들을 대상으로 설문조사를 실시하여 경험적 연구를 진행하였다. 연구결과에 의하면 기업은 회계정보시스템을 효율적이고 효과적으로 구현하고 있으며, 회계정보시스템이 제조원가의 편차를 상당 부분 파악하고 있다는 것으로 나타났다. 또한, 회계정보시스템의 효율성 및 제조원가의 향상에 회계정보시스템의 채택 및 구현이 긍정적인 영향이 있음을 보여주었다. 본 연구는 회계정보시스템의 효율성을 증대시켜 국내 중소제조 기업들의 제조원가 향상에 많은 도움을 주는 것에 기여할 것이다.

The purpose of this study is to investigate the effect of application of accounting information system on the manufacturing cost improvement of domestic small and medium - sized manufacturing companies. For this study, we conducted an empirical study on the accounting officers of small and medium-sized manufacturing companies in Korea. According to the results of the study, companies use accounting information system to understand the variation of manufacturing cost much and show positive effect. This study will contribute to improving the manufacturing cost of domestic small and medium - sized manufacturing companies by increasing the efficiency of accounting information system.

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참고문헌

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