본 연구의 목적은 최근 기존 원가계산 방법의 대안으로 주목받고 있는 시간동인 활동기준 원가계산(Time-Driven ABC) 방법을 제품원가계산에 적용시켰을 때, 그 차이와 효과를 분석하고 향후 적용방안을 모색하고자 함이다. 이를 위하여 전통적 원가계산 방법을 사용하고 있는 국내의 한 자동차부품 제조기업인 H사 Chemical-Product사업부를 중심으로 TDABC 방법을 적용시켜 보았다. 사례분석 결과는 다음과 같다. 전통적 원가계산 방법과는 달리 TDABC 방법을 적용하였을 때 제품원가 및 이익률의 차이가 발생하였으며 이런 차이의 원인은 첫째, 원가배분방법 차이로서 전통적 원가계산 방법에서는 판매 및 조업도 그리고 인원 수 등에 의한 단순원가배분이 이루어진 반면, TDABC 모델적용 후에는 사용주체에 따른 원가귀속과 업무 프로세스별 시간방정식에 의한 정확한 원가배분이 이루어졌기 때문이다. 그리고 TDABC 모델에서 운영부서는 각 제품별 직접원가로 배분되었지만, 지원부서의 경우 해당 업무 프로세스별 각 운영부서와의 연관성에 따라 제품별로 원가가 배분되었다. 둘째, 전통적 원가계산 방법의 경우 조업도사용률을 고려하지 않은 반면, TDABC 방법에서는 유휴조업도를 고려한 제품별 원가배분이 이루어졌다. 마지막으로 전략적 의사결정측면에서는 TDABC 모델이 수익성제고, 판매예측, 수정예산을 통한 희소자원 수요예측을 가능하게 함으로써 경영의사결정 수단으로 유용하게 이용될 수 있었다.

The purpose of this study is to find out the differences and effects of Time- Driven ABC model application on product costing by the case, which is for practical use. To do the case study, TDABC model is applied to Chemical-Product Division of an auto-part manufacturing company, H in Korea which uses the method of traditional product costing. The result is that differences exist in product costs and profits compared to the method of traditional product costing. First, the cost allocation by TDABC model application is performed more accurately than that of traditional product costing, because it is done by cost attribution to users, resources supplied and time equations by task processes. Also, the costs in support departments are allocated by task relations to operating departments while the operating departments costs are allocated directly to the products. Second, the product cost allocation considering unused capacity is performed by the resources supplied of departments while not in the traditional cost allocation. Finally, TDABC model can be used in a strategic decision making tool by profit considering, sales expectation and expecting demands of resources supplied by the revised budget.

The purpose of this study is to find out the differences and effects of Time- Driven ABC model application on product costing by the case, which is for practical use. To do the case study, TDABC model is applied to Chemical-Product Division of an auto-part manufacturing company, H in Korea which uses the method of traditional product costing. The result is that differences exist in product costs and profits compared to the method of traditional product costing. First, the cost allocation by TDABC model application is performed more accurately than that of traditional product costing, because it is done by cost attribution to users, resources supplied and time equations by task processes. Also, the costs in support departments are allocated by task relations to operating departments while the operating departments costs are allocated directly to the products. Second, the product cost allocation considering unused capacity is performed by the resources supplied of departments while not in the traditional cost allocation. Finally, TDABC model can be used in a strategic decision making tool by profit considering, sales expectation and expecting demands of resources supplied by the revised budget.

Time-Driven ABC, Traditional product costing, Practical Capacity, Unused capacity, capacity cost rate