Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)

Society of Korea Industrial and System Engineering (한국산업경영시스템학회)
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A Study on Internal Control Systems of BSC(Balanced Scorecard) : Gumi Industrial Complex

BSC(Balanced Scorecard) 관점의 내부통제시스템에 대한 연구 : 구미산업단지

  • Kim, Tae-Sung (Dept. of Industrial and Systems Engineering in Kumoh National Institute of Technology) ;
  • Seo, Mi-Ra (Dept. of Industrial and Systems Engineering in Kumoh National Institute of Technology)
  • 김태성 (금오공과대학교 산업시스템공학과) ;
  • 서미라 (금오공과대학교 산업시스템공학과)
  • Published : 2009.06.30
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Abstract

This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem of the lack of communication has arose and it should be more complementary. Findings from this study show that the materials and purchasing processes are generally well-operated, but the information-sharing and training related to materials code are still insufficient and require more complementary systems.

Keywords

References

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