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저장된 정보를 이용한 활동분석방법 연구 -ABC구축을 위한 활동분석 A Study on the Activity Analysis Method using existing Saved Data -Activity Analysis for ABC Implementation

박주식, 오지영, 임총규, 강경식
  • 언어KOR
  • URLhttp://db.koreascholar.com/Article/Detail/244971
대한안전경영과학회지
제3권 제2호 (2001.06)
pp.145-154
대한안전경영과학회 (Korea Safety Management & Science)
초록

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.

키워드
저자
  • 박주식
  • 오지영
  • 임총규
  • 강경식