농업부기 및 회계체계의 설정방안

A Study on the Improvement of Accounts System in Agricultural Bookkeeping

This study discusses the problems regarding farm accounting objectives, accounting methodology, farmhouse management objectives and accounting system in writing the farm accounting. In order to review the practical applicability, the paper compares farm accounting theory with empirical survey. Also, focusing on the current accounting framework, the paper proposes the direction of establishing the rational accounting system with utilizing the computer programs for farm accounting. The appropriate establishment of farm accounting standards regarding farm accounting and management objectives, and accounting system is required so as to enhance the efficiency of farm accounting as the vital means of farm management improvement.