A Study on the Contingency Theory of Budgeting Control System through the Human Relation Model

인간관계모형(人間關係模型)을 통한 예산관리(豫算管理)시스템 상황론(狀況論)

This paper has an aim to look into whether it is possible for us to make an approach the budgeting control with the theory of human relation. This is only a traditional method and also it is open to criticism. I think modem budgetion control should be debeloped by the contingency theory. As the environment is changing continuously, the budgeting control system which can be adapted for this change should be built up. This paper consists of management control, human relation model method and changes of budgeting control.