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A study on the responsibility accounting and economic value added : The case of Korea tourism organization

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Frame of Image quirements for the degree of MASTER OF BUSINESS ADMINISTRATION
2006 Professor Tae-Hee Choi
A STUDY ON THE RESPONSIBILITY ACCOUNTING AND ECONOMIC VALUE ADDED The Case of Korea Tourism Organization By Nam-Chun Kim
THESIS Submitted to KDI School of Public Policy and Management in partial fulfillment of the requirements for the degree of MASTER OF BUSINESS ADMINISTRATION
Approval as of November 21, 2006 Supervisor Tae-Hee Choi
ABSTRACT
A STUDY ON THE RESPONSIBILITY ACCOUNTING AND ECONOMIC VALUE ADDED The Case of Korea Tourism Organization
This paper examines the issues concerning the responsibility accounting and EVA as a one of the best measures of shareholder economic value and the financial management tool for organizational profitability measurement within the organization. This paper also attempt to present a management accounting model on linking the responsibility accounting to economic value added (EVA) for departmental cost control and performance evaluation of Korea Tourism Organization (KTO). The management accounting model on combining responsibility costs and EVA based on the case of KTO using CAPM and pure-play methodology shows that the responsibility accounting needs to reflect company’s balance sheet and hence to account for the full cost of capital employed in business. Including capital charges, the responsibility accounting system provides more accurate information about responsibility costs and hence makes management and managers focus their attention on the


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Title A study on the responsibility accounting and economic value added
Similar Titles
Sub Title

The case of Korea tourism organization

Material Type Articles
Author(English)

Kim, Nam-Chun

Publisher

[Seoul]:KDI School of Public Policy and Management

Date 2006
Pages 129
Subject Country South Korea(Asia and Pacific)
Language English
File Type Documents
Original Format pdf
Subject Industry and Technology < General
Holding KDI School of Public Policy and Management

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Thesis(Master)