This study is investigated the process of calculating the support service cost for the oversea plants which are rapidly increasing from domestic automobile companies and removing the corresponding value from the cost of the domestic production products. In order to calculate the service cost for oversea support cost, survey methods was used among various options and The rate of contribution to individual work was obtained through revision works. We conclude that about 25% of the indirect processing costs of domestic production products should be eliminated and replaced with the cost of overseas support services.

Abstract
 1. 서 론
 2. 적용회사의 특징
  2.1 사업 및 재무적 특징
  2.2 조직 및 프로세스 특징
  2.3 기반이 되는 운영 시스템
 3. 해외 지원서비스 원가계산 배경
  3.1 상세업무 현황
  3.2 원가왜곡의 발생
  3.3 가시적 목표정보
  3.4 관리 및 재무회계 기대효과
 4. 개선을 위한 수행절차
  4.1 원가계산 로직 수정설계 과정
  4.2 적용대안 검토 및 결론
  4.3 업무기여율 조사를 위한 템플릿
  4.4 확정된 업무기여율 조사 양식
  4.5 조사된 업무기여율 검토
  4.6 배부대상이 되는 원가계정 선정
  4.7 시스템으로 구현하는 과정
 5. 적용결과
  5.1 해외지원 서비스 원가규모
  5.2 시스템으로 구현한 원가정보
 6. 결론 및 향후 연구방향
 7. 참 고 문 헌

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