박영진가 복식부기 장부의 20세기 전후 삼포(蔘圃)회계와 현대적 경영 사고

개성상인 박영진가의 복식부기 삼포회계 장부는 1897년부터 1905년까지 기록이다. 삼포도중은 오늘날의 자회사에 해당하나 박영진가는 삼포도중 각각에 대해서 하나의 계정에 회계 처리했다. 삼포도중별로 지출은 투자로 보아 해당 도중의 차변에, 모든 수익은 대변에 분개하여 원장과 보조부인 각인회계책에 전기하였다. 삼포가 종료되기 직전 년도까지는 수익을 인식하여 손익을 계산하지 않고 차변금액에서 대변 금액을 차감한 차변 잔액을 미회수 투자처럼 자산으로 이월하였다. 차변잔액은 회계연도 말에 대차대조표인 주회계에 보고하였다. 삼포도중이 종료되는 연도의 수익에서 미회수 투자액인 차변 잔액을 차감하여 손익을 계산하고 구성원들에게 배분함으로써 도중을 청산하였다.

삼포도중 회계에는 현대적 경영 사고들이 반영되어 있다. 삼포 투자와 수익에 대해 자본비용을 계산하여 가산했기 때문에 삼포이익은 오늘날의 잔여이익에 해당한다. 이 기록은 자본비용을 회계에 명시적으로 반영한 세계 최초이고 유일한 기록이다. 재배한 종삼을 다른 삼포에 이식하는 내부 이전거래에 시장가격을 적용하여 회계 처리했다. 서양에서 1950년대에 이전가격이 논의되기 시작된 것을 상도하면 개성상인의 최적 의사결정이 얼마나 앞서갔는지 알 수 있다. 삼포도중에 구성원들이 기여한 자본, 전문 재배기술, 경영 노하우의 가치를 동일하게 인식하여 이익을 균등하게 배분하고, 시장 이자율 보다 낮은 자본비용을 적용한 것은 오늘날의 자본 위주 경영에 비추어 상생적안 경영이다. 삼포경영에 따른 위험을 분산하기 위해 도중을 결성하고, 다양한 경영 방식으로 시장 상황의 변동에 대응했다. 20세기 전후 조선 개성상인들의 이러한 현대적 경영 사고는 우리 역사에서 합리적 경제활동을 보여주는 대표적인 증거이다.

The Park Youngjin family, a Gaeseong merchant of Korea, revealed recently old accounting books(Park’s book) which had been preserved by its ancestors. This record spans 1887 to 1912. Jun et al(2013) and Huh(2015, 2016) found that the Park’s book had been recorded based on a verifiable double-entry bookkeeping that is indigenous to Korea. This result settled the controversy of whether or not the traditional Korean accounting of the Sagae Songdo Chibubeob is double- entry bookkeeping. The Korean government designated the Park’s book as a Listed National Cultural Heritage No. 587.

The book shows that the management of ginseng field was the major business of the Park’s family from 1897 to 1904. Ginseng fields were managed by Dojung which is similar to partnership. During this period thirty four dojungs were established and controlled as subsidiaries. The ratios of ginseng field related assets to total assets were ranged between 45.6 percent in 1901 and 80.2 percent in 1899. This study examines details of ginseng field accounting of the Park’s book for further understanding of Sagae Songdo Chibubeob.

The result shows that ginseng field related transactions were journalized and posted to general ledger and the subsidiary ledger, Gagin Hoegyecheg, by the name of individual dojung, accounted based on double-entry bookkeeping principles. Investment in and revenue from ginseng field were journalized on debit and credit, respectively. However, revenue from dojung was not recognized until the year just before its closing individual dojung account. Instead, the balance of debit after subtraction of credit amount was carried forward to the next year as unrecovered investment. This balance was reported on balance sheet as an asset at the end of accounting year. Net income was computed by subtracting unrecovered investment from revenue generated in closing year. Dojung was dissolved after distribution of its net income to its members.

The accounting record in dojung of ginseng field contains modern thoughts and techniques of management. Dojung accounting computed and added cost of capital to its investment and revenue. This indicates that the net income of dojung corresponds to residual income in modern management accounting. The Park Youngjin family's accounting book is the first and only record which recognizes explicitly cost of capital in accounting book.

Market price was applied to internal transfer pricing when nursery ginseng was transplanted. Gaeseong merchant was far ahead of the West considering that optimal transfer pricing was begun to be discussed in 1950's.

The fact that net income of dojung was distributed equally to its members is the result that capital, professional knowledge to grow ginseng, and management know-how which were contributed to dojung were valued equally. Together with the low level of cost of capital applied, equal distribution of income implies that Gaeseong merchant practiced management based on mutual dependence and survival. This is unusual in current practice in which capital dominates.

There were efforts to avoid various risk inherent to growing ginseng such as forming dojung and timely response to market condition.

These modern thoughts and techniques of management are evidence reflecting Gaeseong merchant's rational economic activities in the turn of the 20th century Joseon dynasty.

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