• Journal of Convergence for Information Technology
• /
• v.7 no.4
• /
• pp.215-220
• /
• 2017

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.