earticle

영어

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.