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21세기 원가 및 관리회계의 발전방향

초록/해제: 요약 :In the 21st century, management accounting is facing a great deal of challenges. Change is inevitable. However, it is to be welcomed, not feared. The waves of change that have brought modern organizations to the junction between their past and future include ; the onslaught of global competition, increasingly demanding customers and shareholders, rapid advances in technology. In the successful companies of the 21st century, costs will not reign supreme value. Accordingly, the focus of management accounting needs to move from cost to value creation. Planning and performance management must start with the needs of the customer. In addition, management accounting systems must move from transaction-heavy inspection and reconciliation engines to lean and vital providers of business insight. On the other hand, the primary role of the management accountants must move from a collector to a team member and a change agent. To conclude, this paper suggests such issues as ; (1) Management accounting of the 21st century must support the creation of value for customers by linking measures to value-stream goals, highlighting obstacles to work flow, making waste visible, and relentlessly driving continuous improvement. (2) Change is needed in the methods, the approach, and the functions of management accountants if they are to remain relevant and useful.