附加價値經纓係劃에 관한 小考

A Study on the Managerial Planning Using Value Added Concept

Traditionally, the business organiztion is accountable only to its owners, and consequently financial reports are predicated on the assumption that they are primarily intended for the use of the owners of the business(shareholders). For example, the income statement shows the income available for dividends or reinvestment in the business after all costs and charges have been met. In calculating "profit" from the viewpoint of owners, cost of material and cost of labor are of the same general nature, and both are lumped with other charges in "cost of goods sold" figure. However, sociological values have changed, and the view prevails that a business organization exists only by the consent of the total society in which it operates. The business enterprise is no longer regarded by the public as the instrument of the shareholders alone but as an organization existing within and owing responsibility to all sectors of society shareholders, lenders, employees, suppliers, and the public are viewed as a collection of people gathered together to pursue a common goal which they can better attain collectively than acting alone. This change in public attitude toward business enterprises has raised the need for "new profit concept" (value added concept) and "new corporate financial reports"(value added statement). To accord with the new prevailing objectives of business enterprise, this study suggested the value added approach to corporate managerial planning and control. This study focuses on managerial planning using value added concept, but value added concept is applied in making decision, managerial performance evaluation as a manageral tool in the firm. Therefor it is required that value added concept or index be applied to accounting area and many studies on this field must be expected in Korea.