원가행태에 관한 연구

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A Study on the Cost Behavior

by Eun, Kwang
Advisor: Prof. Kim Seung-Young, Ph.D.
Department of Accounting.
Graduate School of Chosun University

Engineered costs or variable costs are costs that result from a cause-and-effect relationship between the costs driver, output, and the (direct or indirect) resources used to produce that output. Fixed cost is cost that remains unchanged in total for a given time period, despite wide changes in the related level of total activity or volume. A fundamental assumption in cost accounting is that the magnitude of a change in costs is the same for an equivalent magnitude of either an increase or a decrease in activity volume. In the conventional model of cost behavior generally accepted in the accounting literature, costs are taken as fixed or variable with respect to changes in activity level.
In this study, I investigate whether the traditional assumptions of cost behavior fits in with real world. I find, for 476 firm-years over 15 years, that manufacturing expense increase on average at a rate of 0.80%, law materials costs 0.77%, general administrative expense 0.74%, selling expense 0.69%, manufacturing labor costs 0.60%, respectively, per 1% increase in sales for chemical industry. But personnel expense increase 0.267% per 1% decrease in sales, also, general administrative expense increase 0.264% per 1% decrease in sales. For medical supplies industry, general administrative expense increase on average at a rate of 0.82%, manufacturing expense 0.74%, raw materials costs 0.63%, manufacturing labor costs 0.38%, respectively, per 1% ncrease in sales, but personnel expense decrease 3.069% per 1% decrease in sales, and selling expense 3.235% decrease, general administrative expense 2.1% per 1% decrease in sales.
For electronics industry, materials costs increase on average at a rate of 1.02%, and manufacturing expense 0.95%, manufacturing labor costs 0.42%, selling expense 0.32%, personnel expense 0.277%, respectively, increase per 1% increase in sales, but selling expense decrease 0.32% and personnel expense 0.277% decrease per 1% decrease in sales. I describe a model of cost behavior that are different among industries. Collectively, My findings suggest that generally different industries show different cost behavior in most costs and expenses.
Alternative Title
A Study on the Cost Behavior
Alternative Author(s)
Eun Kwang
일반대학원 회계학과
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Table Of Contents
제목 차례

Abstract ⅳ

제 1 장 서론 1
제1절 문제제기 1
제2절 연구목적 4
제3절 연구범위와 방법 6

제 2 장 원가행태에 관한 선행연구 7
제1절 원가행태에 대한 기초이론 7
제2절 원가의 행태에 관한 선행연구 9
1. Anderson등의 연구 10
2. 한국기업에 대한 선행연구 17

제 3 장 연구설계 31
제1절 가설설정 31
제2절 표본선정 및 자료수집 34
제3절 연구모형 및 변수 정의 35

제 4 장 실증분석 결과 38
제1절 기술통계 38
제2절 원가행태에 대한 분석 결과 41
1. 화학제품 제조업에 대한 회귀분석 결과 42
2. 의료정밀 제조업에 대한 회귀분석 결과 44
3. 전자부품 제조업에 대한 회귀분석 결과 46

제 5 장 연구 요약과 한계점 49

참고문헌 53
조선대학교 대학원
은광. (2010). 원가행태에 관한 연구.
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