불충분한 원가자료조건하에서 수준별 원가측정방법론의 연구

Abstract

The required levels of measuring accuracy on cost could be various according to the its purposes, so that, it can be either punctual or rough, sometimes between of these two. However most people try to measure an accurate cost even for the goods before production even though it is impossible due to the lack of cost data. In such a case, the measurement requires a lot of time and cost and the result of it may be unsatisfactory. Therefore cost measurer needs an appropriate cost measurement system that satisfies the measuring purpose and saves the time and cost. So that, this paper proposed the levelized cost measurement method by introducing the level of available cost data. The measurement level divided into 5, from level 1 to level 5. The proposed system was tested by use of case study and proved the usefulness.