활동기준원가계산을 통한 활동기준경영제도의 도입방안에 관한 연구

다국어 초록 (Multilingual Abstract)

At the end of the twentieth centry, wordwide competitive business environment have changed the enterprise' strategy dramatically to satisfy the customer needs. Especially in Korea, almost all organizations have to change their philosophy in order to compete with world- class competitive firms in global markets. In these respects, Korean business organizations including public firms should adopt innovative approaches such as total quality management(TQM),just-in-time(JIT) manufacturing system, computer- integrated manufacturing(CIM) and activity-based management(ABM). To maintain competitive advantages in global markets, business enterprises should reduce product/service costs along with improving their quality by eliminating nonvalue-added and low-profit value-added activities. Activity-based cost(ABC)system provide more accurate cost information about business activities, processes and cost objects( products, services, distribution channels and customers) served by these activities. ABC assigns costs to products/services on the basis of the types and quantities of activities that must be performed to create those products(or services). ABC helps reduce distortions caused by traditional cost allocations. Moreover ABC system focus on cost behavior in organizations by linking organizational spending on resources to the activities being managed through activity-based management(ABM). In this study the outlined procedures and general methodologies of implementing ABC are suggested through literature studies.

목차 (Table of Contents)

• Ⅰ. 연구의 목적과 범위
• Ⅱ. 현재 경영환경의 변화와 제조 기업의 대응
• Ⅲ. 전통적인 원가회계 제도의 한계
• Ⅳ. 활동원가계산시스템
• Ⅴ. 활동기준원가시스템을 위한 data base구축
• Ⅵ. 활동기준원가제도의 도입에 따른 기대효과․도입비용의 상충관계
• Ⅶ. 요약 및 결론
• 참고문헌
• Abstract