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국방관리회계제도에 관한 연구
A study on defense management accounting system

DC Field Value Language
dc.contributor.author홍성제-
dc.date.accessioned2010-11-24T07:03:48Z-
dc.date.available2010-11-24T07:03:48Z-
dc.date.issued1986-
dc.identifier.citationKorean Journal of Policy Studies, Vol.1, pp. 153-162-
dc.identifier.issn1225-5017-
dc.identifier.urihttps://hdl.handle.net/10371/70406-
dc.description.abstractThe 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.
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dc.language.isoko-
dc.publisherGraduate School of Public Administration, Seoul National University-
dc.title국방관리회계제도에 관한 연구-
dc.title.alternativeA study on defense management accounting system-
dc.typeSNU Journal-
dc.contributor.AlternativeAuthorHong, Sung-Jae-
dc.citation.journaltitleKorean Journal of Policy Studies-
dc.citation.endpage162-
dc.citation.pages153-162-
dc.citation.startpage153-
dc.citation.volume1-
Appears in Collections:
Graduate School of Public Administration (행정대학원)Dept. of Public Administration (행정학과)Korean Journal of Policy Studies (정책논총, KJPS)Korean Journal of Policy Studies (정책논총) vol.01 (1986)
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