원문정보
A Study on the Usefulness of Cost Accounting Information Provided by Activity-Based Costing System
초록
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.
목차
II. ABC시스템의 정보 유용성에 대한 선행 연구
III. 연구설계 및 분석
1. 연구모형과 가설설정
2. 표본자료의 수집 및 분석
3. 정보유용성 변수들에 대한 기술통계
IV. 연구가설 검증
1. ABC시스템 도입전과 도입후의 정보유용성 평가에 대한 가설검증
2. ABC시스템의 정보유용성 요인과 기업특성변수에 대한 가설검증
V. 요약 및 결론
참고문헌
ABSTRACT