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http://dx.doi.org/10.22156/CS4SMB.2017.7.4.215

A Study on the Effect of Applying Accounting Information System to Improve Production Costs  

Lee, Ji-Young (Department of Service Management, Jangan University)
Kim, Kyung-Ihl (Department of Convergence Management, Korea National University of Transportation)
Publication Information
Journal of Convergence for Information Technology / v.7, no.4, 2017 , pp. 215-220 More about this Journal
Abstract
The purpose of this study is to investigate the effect of application of accounting information system on the manufacturing cost improvement of domestic small and medium - sized manufacturing companies. For this study, we conducted an empirical study on the accounting officers of small and medium-sized manufacturing companies in Korea. According to the results of the study, companies use accounting information system to understand the variation of manufacturing cost much and show positive effect. This study will contribute to improving the manufacturing cost of domestic small and medium - sized manufacturing companies by increasing the efficiency of accounting information system.
Keywords
Accounting Information System; Accounting Information System Efficiency; Production Costs Improvement; Production Costs Decrease; Production Costs Deviations Identification;
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Times Cited By KSCI : 1  (Citation Analysis)
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