중소기업의 원가/관리회계시스템 실태 조사연구 - 서울·경인지역 제조업을 중심으로

This research intends to identify current Cost/Management Accounting practices of SMEs in Seoul, Gyeonggi and Inchon areas. And the adoption of well-discussed management concepts and techniques among SMEs is also examined in order for the comprehensive understanding of current status of SMEs' managerial capability. The results of research show that there has been a noticeable improvement in cost accounting practices and in the adoption of modern management concepts and techniques. Despite this improvement, still the majority of firms are not free from the problems of traditional cost/management accounting practices. Many firms are still depending on single volume-based driver for manufacturing overheads allocation, and quite so often, convenience and past practices dictate accounting system. Therefore, there stil are huge room for further improvement. With very limited number of previous research on SMEs' Cost/Management Accounting practices available, this research provides very useful results with respect to issues that should be considered in improvement efforts. And this research also provides information that can be utilized in governmental policy decision-making, and can be used as guidelines for the firms attempting to development cost/management accounting system.