우리나라 기업의 표집원가계산제도 실시에 관한 일고찰

Abstract

The main objective of this study is to ~rovide with some suggestions the

business enterprises in Korea to which the standard costing system is now

introduced. Those enterprises which have been already introducedor are

planning to adopt this systems can be set forth as below.

As government enterprises; The Dai Han Coal Corporation, The Korea

Tungsten Company, The Korea Mining and Smelting Corporation, The

Chung Ju Fertiizer Company, The Korea Electric Company.

As private enterprises; The lnchon Heavy Industry Company, The Korea

Ship Building Corporation.

From the above list, we find that the firms which take any efforts to

adopt the system such as the above listed are still very scarce. However, it

will be inevitable for all of business firms to adopt this system in near

future on account of sharpened competition which compels all the management

unit to be eager in its task of rationalization. And it is noteworthy

that it is more practical to take the method of unit standard cost in adopting

standard costing system than to take the method of flexible budget, in

regard that the groundworks to make use of the latter are not provided yet.

Standard cost is predetermined cost which is computed based on scientific

method. Therefore, there can be shown discrepancies between c redetermined

costs and actual costs in the accounts.

These discrepancies provide the opportunities and grounds for the management

to analyze the causes and seek out initiative or remedial actions.

As known broadly, the standard costing system ~rovides many benefites

for the management in vavious respects. It shows immediately the variances between standard and actual costs by fairly organized recor ding process,

provides visible grounds to analyze the causes and evaluate the contributions

of the cost management.

Despite of its uncountable advantages as an excellent basis for efficiency

measurements, Only 7 government anterprises and 2 private corporations

are now using this system. As a matter of fact, however, we are afraid

that even those enterprises do not use this system successfully. For example,

the Korea Ship Building Corporation have prepared for this

system since 1964. This corporation completed process management

study in 1964, standard work load study in 1965 and study for improvement

of costing system in 1966, as the preparation for the successful

application of standard costing system. But it does not seem any

advance from their preparation stage, owing to many difficulties in

determining standard cost and in seeking out variances between standard

and actual costs.

The author believe that some causes are as follows, which prevent broad

adaptation of standard costing system from the actual survey of the current

circumstances with which most of the enterprises listed before are facing.

1) Rule of thumbs management skills and tools are still prevailing around

the business world in Korea.

2) Accounting systems are not sufficiently provided.

3) 98% of business firms are small and medium size, so well-supported

business units in capital are rare.

4) The shortage of well educated and experienced employees in accounting,

especially in standard costmg accounting is acute and office works

are far from mechanization.

5) Legislative supports in Commercial and Taxation Laws and favorable

concerns of government are still wanted.

The necessity of the application of standard cost system as excellent tool

for successful management can not be overemphasized, especially regarding

with present circumstances where the demands for rapid development

in national economy are remarkably bigger than any in the past, The

standard costing system should be successfully adopted in all kinds of business

firms in Korea as fast as possible to enhance the productivity and achieve

scientific management.