Earticle

초록

영어

Management accounting creates information within the organization to facilitate managers` decision and control processes. But today`s management accounting information, driven by the product and cycle of the organization`s financial reporting system, is too late, too aggregated, and too distorted to be relevant for manager`s decisions. It is argued that conventional cost system may report seriously distorted product costs if the products manufactured are diverse. Instead of focusing on units produced, activity-based costing(ABC) system focus on activities performed to produce products in a manufacturing process. Activities are classified in one of four categories : unit-level, batch-level, product-level, and facility-level activities. Indirect costs are assigned to products using cost dirivers that capture the underlying behavior of the cost that are being assigned. ABC systems report more accurate product cost and especially appropriate if collection of the additional data needed requires relatively little time and efforts, competition is high, and the company has a highly diverse product mix. ABC supports manufacturing excellence by providing information to facilitate making long-term, strategic decisions about such things as product mix, and souring. ABC allows product designers to understand the impact of different designs on cost and then to modify their designs accordingly. ABC also supports the quest for continuous improvement by allowing management to gain new insights into activity performance by focusing attention on the sources of demand for activities and by permitting management to create behavioral incentives to improve one or more aspects of manufacturing.

목차

I. 서론
 II. 활동기준원가회계의 이론적 고찰
  1. 활동기준원가회계의 배경
  2. 활동기준원가회계의 개념과 특성
  3. 전통적 원가회계시스템과 ABC
  4. 활동분석
  5. 공정가치분석 (PVA)과 ABC
 III. 활동기준원가회계의 효과 및 한계점
  1. 활동기준원가회계의 효과
  2. ABC 시스템의 한계점
 IV. 활동기준원가회계시스템의 설계 및 실행
  1. ABC 시스템의 설계
  2. ABC 시스템의 실행
 V. 결론
 참고문헌
 Abstract

저자

• 김경태 [ Kyung Tae Kim | 동의대학교 상경대학 회계학과 교수 ]
• 김종민 [ Jong Min Kim | 동의공업전문대학 사무자동화과 전임강사 ]

참고문헌