RESPONSIBILITY ACCOUNTING SYSTEMS

• 발행기관: 글로벌경영학회
• 저자명: Jay S kang Emanuel F. Schwarz
• 간행물 정보: 『글로벌경영학회지』국제경상교육연구 제4권 제4호, 1~9쪽, 전체 9쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2007.12.30

영문 초록

This paper presents the basic structure of cost accounts of a Responsibility Accounting System (RAS) that can be integrated with the overall financial accounts of an organization. We determined the popular Anthony model of integrated financial accounts is deficient in RAS specifications. His “production” segment contains only the work‐inprocess. Now we place in the production segment an internal accounting structure that explicitly identifies the cost elements, the operating costs of responsibility centers, the cost of functional production activities, and the cost of goods sold. Students can use this structure as a conceptual framework in their analysis and design of internal, management accounting system.

키워드

Responsibility Accounting System Internal Cost Accounts Integration