업종별 활동기준원가계산(Activity-based Costing)시스템의 제공정보활용도와 기업성과

• 영문명: Information Utilization and Firm Performance of Activity-based Costing System by Industry
• 발행기관: 한국무역연구원
• 저자명: 김주은(Ju-Eun Kim)
• 간행물 정보: 『무역연구』제13권 제5호, 449~470쪽, 전체 22쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2017.10.31

영문 초록

The purpose of this study is to compare the effects of the utilization of information provided by ABC on the improvement of corporate performance. The results of the study are as follows. First, the best utilization of information ABC is analyzed as the Cost Control and Cost Reduction effort (CCCR) regardless of industry. Overall, the information utilization rate of the manufacturing industry was higher than that of the non-manufacturing industry. Second, in product performance, information utilization from product and service mix decisions, marketing and logistics have a positive effect on product and delivery performance. Utilization from top management decision making, budget allocation, CCCR and production management have a positive effect on cost performance. Utilization from top management decision making, budget allocation, CCCR and production management have a positive effect on cost performance. Third, In the non-manufacturing sector, the information utilization in customer profitability analysis and top management’s decision making have a significant positive effect on the results of the financial, customer and internal process perspectives. Meanwhile, the higher information utilization in the CCCR and marketing sector, the lower internal process and learning and growth performance.

목차

Ⅰ. 서론

Ⅱ. 선행연구

Ⅲ. 연구의 설계

Ⅳ. 실증분석

Ⅴ. 결 론

키워드

ABC Firm Performance Information Utilization