Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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Cost Management Optimization Based on RPA for Management Accounting

관리회계실행을 위한 RPA기반 원가관리 최적화 방안

  • Kim, Kyung-ihl (Department of Convergence Management, Korea National University of Transportation)
  • 김경일 (국립한국교통대학교 융합경영학과)
  • Received : 2020.03.11
  • Accepted : 2020.05.20
  • Published : 2020.05.28
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Abstract

Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.

인공지능의 발전과 함께 RPA(Robotic Process Automation)의 광범위한 적용은 필연적인 것이 되었다. 본 연구의 목적은 RPA를 기반으로 하여 교차되는 원가정보의 자동수집, 적시성 및 유연성을 지닌 원가관리의 최적화 방안을 모색하고자 함에 있다. RPA기반의 원가관리시스템은 원가정보 인식의 교차시스템, 클라우드 플랫폼 등을 통하여 원가관리프로세스의 최적화와 개선을 이룩할 수 있을 것이다. RPA 관련기술의 효익, RPA기술과 회계기능에 대한 선행연구를 조사하고, 현행의 원가관리 문제점을 파악하여 경영의사결정을 지원하는 관리회계 실행을 위한 원가관리의 최적화를 구현하는 RPA적용방안을 제시하고자 한다.

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