1830-40년대 美國 鐵道會社의 管理會計實務

• 영문명: Management accounting practices of the American railroad companies in the 1830s-1840s
• 발행기관: 건국대학교 경제경영연구소
• 저자명: Eui Tae Hyun(玄義泰)
• 간행물 정보: 『상경연구』제27권 제1호, 43~59쪽, 전체 17쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2002.05.30

영문 초록

This study examines management accounting practices of American railroad companies, such as The Western Railroad, The Baltimore and Ohio Railroad, and The New York and Erie Railroad, in the 1830S-1840S. The railroads were, then, the first modern business enterprises.. They were the first to require a large number of salaried managers ; the first to build the divisional organization ; and the first to develop financial and stastical flows to control and evaluate the work of the many managers. The innovations of the 1830S and 1840S, which became standard practice in the 1850S and 1860S, increased the efficiency and productivity of transportation provided by the individual routes. In sum, this study suggests that the management accounting practices at American railroads were an archetype of today’s multi-level management accounting.

목차

Ⅰ. 머리말

Ⅱ. The Western Railroad의 管理會計實務

Ⅲ. The Baltimore and Ohio Railroad의 管理會計實務

Ⅳ. The New York and Erie Railroad의 管理會計實務

Ⅴ. 맺음말

참고문헌

Abstract