논리회로개념에 의한 원가정보시스템의 설계

Designing of Cost Information Systems Based on Logical Circuit Concept

The writer has made efforts to solve the weaknesses of the traditional systems through reconstructing cost information systems by introducing 'logical circuit concept' instead of account. As the new designed systems also allow the basic thought of double entry, they are compatiable with the traditional ones. For this, the writer included both monetary and physical information in the systems, replaced the concept of debit & credit with the concept of inputs & outputs, and changed transfer concept between accounts based on reverse logic into flow concept between unit systems based on proceeding logic.