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국방관리회계제도에 관한 연구 : A study on defense management accounting system
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 홍성제 | - |
dc.date.accessioned | 2010-11-24T07:03:48Z | - |
dc.date.available | 2010-11-24T07:03:48Z | - |
dc.date.issued | 1986 | - |
dc.identifier.citation | Korean Journal of Policy Studies, Vol.1, pp. 153-162 | - |
dc.identifier.issn | 1225-5017 | - |
dc.identifier.uri | https://hdl.handle.net/10371/70406 | - |
dc.description.abstract | The essence of Defense Resources Management is to maximize the combat capabilities through
rational allocation and economization of the limited resources. Since the termination of U.S. military assistance early in the 1970's, we have put a lot of efforts to actualize our Self-Defense Will by setting up our own management system which is proper to our situation, but we have experienced numerous trial and errors and waste of resources because of the partial and superficial immitation of the advanced countries' systems. In order to solve the basic problems of our Defense Management, we have initiated an improvement project of Defense Management System, "Budget Reform Project," and adopted the PPBEES(Planning-Programming-Budgeting-Execution-EvaluatioSny system) which is based on "Defense Management Accounting System(DMAS)". We believe that the DMAS is one of the best management systems we have ever had in the world, since managerial accounting practices based on advanced theory and double entry book-keeping principle are reasonably mechanized enabling the internal check and balance. DMAS, integrated accounting system for the total management,can make it possible to decide the standard cost factor and to measure unit operation performance by analyzing the actual resource consumption data, and further to provide decision makers with cost information rationale in the process of programming and budget formulation. Moreover, with the application of computerized DMAS from local unit to the Ministry of National Defense Headquarters, we can facilitate office automation and unified repoting system, and also we can contribute to the modernization of military information system for approaching into the highly developed information society. | - |
dc.language.iso | ko | - |
dc.publisher | Graduate School of Public Administration, Seoul National University | - |
dc.title | 국방관리회계제도에 관한 연구 | - |
dc.title.alternative | A study on defense management accounting system | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Hong, Sung-Jae | - |
dc.citation.journaltitle | Korean Journal of Policy Studies | - |
dc.citation.endpage | 162 | - |
dc.citation.pages | 153-162 | - |
dc.citation.startpage | 153 | - |
dc.citation.volume | 1 | - |
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