활동기준원가계산으로 인한 기업경영성과 분석과 평가지표의 개발The Performance Analysis of ABC and Development of Estimation Index
- Other Titles
- The Performance Analysis of ABC and Development of Estimation Index
- Authors
- 유일근; 최성호
- Issue Date
- 2006
- Publisher
- 한국경영공학회
- Keywords
- Activity Based Costing; Estimation index; Comparison an analysis
- Citation
- 한국경영공학회지, v.11, no.2, pp.13 - 20
- Journal Title
- 한국경영공학회지
- Volume
- 11
- Number
- 2
- Start Page
- 13
- End Page
- 20
- URI
- https://scholarworks.bwise.kr/hongik/handle/2020.sw.hongik/24812
- ISSN
- 2005-7776
- Abstract
- The purpose of this research is to prove the advantages on the ABC(Activity Based Costing) system in cost accounting of the companies and to develop the estimation index that can measure the effect of ABC by the methods of comparison and analysis of management outcomes between the companies that have adapted ABC and not.
Nowadays ABC is not only a common tool to make a decision to precise measure for a product costs but also a tool for cost reduction through the analysis of activities produced by production precesses. However there are no evidences for the precise measure and cost reduction due to the applied ABC.
This research will make some evidences for the advantages of ABC introduction to the manufacturing products or services compare with that of no ABC through some management indexes such as several financial ratios, economic value added, ratio of product cost, etc. The results of this research can say that the introduction of ABC would make positive effects to the enterprise's outcomes, and also represent the estimation index that can easily estimate the ABC's influences to the company.
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Collections - College of Engineering > Industrial and Data Engineering > Journal Articles
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