原價會計의 發展過程에 관한 硏究

The Historical Development of Cost Accounting - With special references to the establishment process from the Industrial Revolution through 1920 -

Cost accounting and management control procedures function in complex organizational settings. Unlike the natural sciences where the underlying phenomena seem quite stationary, organizational and management phenomena must continually adapt to changing circumstances. But, despite considerable change in the nature of organizations and the dimensions of competition during the past 60 years, there has been little innovation of cast accounting and management control system. Therefore, to have a better knowledge of today’s cast accounting, it is more important than else to study historical developments in the theories and techniques of cast accounting. Given that cost accounting has historically been developed under different set of environmental factors in firms and accounting, the chronological delimitations of cast accounting in this paper are such as the following : First stage-generation period Second stage-establishment period Third stage-extention period The purpose of this study is to take a historical review of several studies that contributed much to development of cost accounting practice from the industrial Revolution to early twenty-century and to provide a basis for study of the cost accounting history. Also, in order that cost accounting research does not fall too far behind changes in the competitive environment and the new procedures being introduced by innovative organization, researchers need to be informed about contemporary pratice and the evolving skill of the best practitioners. For reason, this study is focused on the necessity for developing cost accounting practice suitable to 1980’s manufacturing environments and thee field-based research in that direction.