효율적 가치경영을 위한 ABC시스템 설계방향의 분석적 검토

Abstract

Analytical Study on the Design of Cost Management System Using ABC for EfficiencyNa, Young*The methods of traditional cost accounting allocate overhead costs on the basis of direct labor or machine hours and so are inaccurate and misleading as those methods often allocate too much cost to one product and not enough to another. To address this problem, activity-based cost accounting was developed to provide a means to create a more accurate representation of how activities performed in the creation of a product or service actually impact its cost. ABC system examines processes or activities to determine its effects on costs. In this paper, it is showed analytically how ABC system can design and serve as a useful information system to support effective operations decision-making process. It is proposed a conceptual framework employing ABC system and also are discussed the basic concepts of ABC system and some guidelines to managers with the managerial implications of ABC system implementations for business management.攀* Professor, Department of Accounting, College of Business, Chung-Ang University 攀攀