earticle

영어

Regarding GT, which was introduced in order to lessen the conplexitiesof a factory and improve the productivity, as an active cost driver, this paper tests wherher GT has a positive effects on the improvement of indirect manufacturing costs or not, and what are rhe impacts on improving indirect manufacturing costs that are brought by GT through interaction with product diversity. The findings are as follows. Firstly, GT has turned out to have positive effects on the improvement of indirect manufacturing cost. Secondly, it gas turned out that product diversity gas negative effects on the improvement of indirect manufacturing cost. Thirdly, the result of hierarchical regression analysis on the effects of the relationship between structural cost driver and active cost driver on the improvement of indirect manufacturing cost shows that the degree of GT utilization does not control the negative relationship between product diversity and the improvement of indirect manufacturing cost.