논문

The purpose of this study is to review the relationship between the financial
statements and the performance evaluation. Government accounting system in our
country is now reforming from single-entry and cash basis to double-entry and
accrual basis. The performance evaluation is related to budget reforming and a
more informative accounting system.

This study reviews the nature of performance evaluation first. Then, we
discussed the managerial cost accounting system because it provides the most
important cost information for the performance evaluation. Finally we suggest that
the performance reporting should be based on the common data sources from
which the financial statements and the performance reportings are prepared. In
order to this job, cost accounting system should establish the responsibility
segment. We suggest that a division should be the responsibility segment where
cost accounting is measured and reported.