ABC 도입이 기업경영성과에 미치는 영향에 관한 연구

Abstract

In order to survive in rapidly changing enviroment, companies have steadily adopted new technologies such as robotcs, MRP, and others. However, during this period of rapid change, cost/management accounting systems are now being criticized today on the grounds that fail to providing useful inforantion for internal decision making. Especially, the change in the consumtion patterns of consumers and the development of information/manufacturing technology have caused changes in the production modes of companies. In such changes in the company enviroment, the cost information, created from conventional cost accounting systems, has reached a limit and it can no longer provide useful information to companies, Thus, ABC system has been introduced in order to supplement the problem where the conventional cost accounting systems can no longer contribute to practical cost reductions and productivity improvements. Previously, studies had been conducted on the relationships between type of performance measurement system and corporate performance. Results of those studies have varied, and very few studies have systematically examined the relationships among ABC implementation corporate management performance. Therefore, this study selected enterprises which did not introduce ABC with the same size as those which introduced ABC to compare financial percentages between the former and the latter for analysis of the trend. As a result of the analysis, the following results are obtained as follows: First, the enterprises who introduced ABC in analysis of profits to identify percentages to measure the results of management activities for a certain period showed higher percentage of profits than those which did not introduced it. Second, this study analysed management activities to effectively use assets invested for sales activities and to identify the financial condition and future profits. It was found that the management results of the enterprises who introduced ABC was improved than those which did not it. Third, the analysis on growth to identify effectiveness of sales showed that the enterprises who introduced ABC showed more active sales activities and higher effectiveness of sales than those which did not introduce it. This study analysed such trends and the results are summarized as follows: Introduction of ABC in Korea contributed to improvement of management results relating to sales activities.