관리회계기법들의 활용도에 관한 실태조사

[Purpose]The purpose of this study is to investigate how frequently management accounting techniques are used in practice and to identify the importance of themes to be studied and taught in management accounting in the future. [Methodology]Most of the research hypotheses were adopted as a result of the questionnaire survey, which showed that the perception of the usefulness of management accounting would vary greatly depending on the type of industry, size of business, and business environment. [Findings]The results of the study are summarized as follows. First, ① it is necessary to develop a new cost accounting system for the service industry. ② Return on Sales(ROS) is the most used regardless of the industry. ③ The frequency of the incentive system by industry was higher in the order of the service－sector, the merchandising－sector, and the manufacturing－sector. ④ Most of the companies in manufacturing－sector are using the cost－based approaches to pricing, and the market－based approach is used more than the cost－based approach in the merchandising－ and service－ sector. Second, the result of this survey by company size shows that activity－based costing, CVP analysis, utilization of balanced scorecard, utilization of ROI and EVA in performance measurement, transfer pricing and relevant cost analysis are more useful in larger companies. Third, the variance analysis of standard cost seems to be no more than useful in spite of the wide use of budget system. It can be concluded that there is a difference in utilization in practice depending on the development timing of management accounting techniques. [Implications]In conclusion, various management accounting techniques, which are the main topics in education and research in management accounting nowadays, will have to be rearranged in response to business sector, enterprise size, and environmental changes.