지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2014.1
- 수록면
- 239 - 250 (12page)
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The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.
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참고문헌 (30)
참고문헌 신청
Baker J.J / 1998 / Activity-Based Costing and Activity-Based Management for Health Care / An Aspen Publication
Brimson J.A / 1991 / Activity Acounting : An Activity -Based Costing Approach / JohnWiley &Sons, Inc
Brimsom J. A / 1994 / Activity-Based Management / John Wiley & Sons, Inc
Bruggerman W / 2010 / Identifying Operational Improvements During The Design Process of a Time-Driven ABC System : The Role of Collective Worker Participation and Leadership Style / Management Accounting Research 21:185~198
최성운 / 2013 / TPM, PAC 활동에서 생산성지표와 재무회계 지표의 연계방안 전략 / 대한안전경영과학회지 15(3):151~161
Brimson J.A / 1991 / Activity Acounting : An Activity -Based Costing Approach / JohnWiley &Sons, Inc
Brimsom J. A / 1994 / Activity-Based Management / John Wiley & Sons, Inc
Bruggerman W / 2010 / Identifying Operational Improvements During The Design Process of a Time-Driven ABC System : The Role of Collective Worker Participation and Leadership Style / Management Accounting Research 21:185~198
최성운 / 2013 / TPM, PAC 활동에서 생산성지표와 재무회계 지표의 연계방안 전략 / 대한안전경영과학회지 15(3):151~161
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