earticle

영어

This study is to examine the usefulness of the cost information by using ABC system. The purpose is to find out how the internal customers recognize the usefulness of the cost information provided by ABC system. A empirical model is designed to test two hypothesis that are derived under the assumption that the cost information of ABC system is more useful than that of the conventional costing system. Literature was reviewed and the users currently using ABC system were interviewed as well as surveyed. The gathered data was analyzed by spss/win 8.0 package. To summarize the study, if the greatest administration goal of the company is satisfying its customers, it would be very supportive for them to use the ABC system. That showed the better effectiveness in quality and time control relatively. Also, although the company does not have a fully automated factory, depending on how they use it, the ABC system can show its doubled effectiveness in the field, we could analyze.