2.Problems
3.Recommendations
Quotation from the CEO, Seo Jeong-Jin
Consists of president, vice president, 2 overall directors and 5 departments
Middle-sized corporation->Large-sized corporation
Shared Value : Honesty
Wants the stock to show the exact value of the company
System : Accounting system.
Celltrion includes development costs in “intangible assets” account
only 16.4 billion of 95 billion was recorded as costs
overstate Assets and profit.
Misalignment of the accounting system and shared value

분야