관리회계시스템 활용을 통한 식품제조업의발전 방안에 관한 연구：부산지역 어묵 산업을 중심으로

[Purpose]Recently, product brands or specific industries that were developed based on each region’s geographical characteristics and unique culture have been garnering attention as the basis for their respective regional economic development. We would like to suggest ways to increase interest in fish cake products and to develop them into major industries. [Methodology]This study will identify problems in Busan’s fish cake industry and suggest ways on how it can coexist with Busan’s economy through a survey based on a case study of domestic and foreign successes in the fish cake industry and an analysis of the current state of the domestic fish cake industry. [Findings]Because of the diversity of Busan’s marine product infrastructure and its large number of professional fish cake workers, it has become a representative city in the domestic fish cake industry. However, there are not enough management control systems to control the fish paste industry. As a result of this, most fish cake businesses are small and show limitations in brand marketing, hygiene management, and access to distribution channels, thus imposing barriers to the cultivation and development of the industry. As a way to improve the current situation and to achieve a cost advantage, this study suggests that the industry utilize management control system for the fish cake industry in Busan area and use various management account information obtained through the system to procure raw materials, develop packaging method, and integrate distribution process. In addition, there is a need to develop such appropriate strategies for the current situation as developing various products, establishing a unique brand of Busan fish cake, and developing tourism products, and ultimately expanding the policy to contribute to economic development in Busan. [Implications]Ultimately, it is necessary to expand these measures into a policy that will contribute to the economic development of Busan. Busan’s implementation of this policy is expected to lead not only to increased sales but also to higher employment in its fish cake industry, thus contributing to job creation in its economy.