물류비회계 교육의 표준모형 개발

In this study, we'd like to develop and present the standard model of logistics accounting education, for it is expected to enhance the business competitiveness by developing experts of logistics calculation through opening the "logistics accounting" courses for distribution and logistics related departments. To accomplish the study objective, the data survey and questionnaire were used. The questionnaire was conducted to the students of distribution and logistics related departments and the employees working in the distribution and logistics related businesses. Based on these data, the standard model of logistics accounting education was developed. In this study, for there were perception differences between universities and businesses in the educational contents and curricula of logistics accounting, this study was conducted to overcome them. Even though the logistics cost reduction is of great interest at the national level, the logistics accounting courses have not been opened due to low interest in the logistic accounting education. As consequence, the development of logistics experts has been limited. Therefore, the conclusions of this study are as follows. First, it is considerably needed to open the logistics accounting courses for distribution and logistics related departments. Second, the major materials and the educational majors for logistics accounting education are reasoned to be needed. Third, it is found that the operation experts of standard logistics accounting are urgently needed to be developed in order to meet the governmental policy of logistics cost reduction. It would be expected to increase the competitiveness of the distribution and logistics related departments by deriving and applying these conclusions.