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A Study on Internal Control Systems of BSC(Balanced Scorecard) : Gumi Industrial Complex  

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)
Publication Information
Journal of Korean Society of Industrial and Systems Engineering / v.32, no.2, 2009 , pp. 21-28 More about this Journal
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
Internal Control Systems; Materials/Purchasing Process; BSC(Balanced Scorecard);
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