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활동기준원가관리 시스템의 개념과 활용방안 = The Effect of Activity-Based Cost Management(ABCM) System of Concept and Practical Usage
활동기준원가관리 시스템의 개념과 활용방안 = The Effect of Activity-Based Cost Management(ABCM) System of Concept and Practical Usage
- 자료유형
- 기사
- ISSN
- 12269387
- 서명/저자
- 활동기준원가관리 시스템의 개념과 활용방안 = The Effect of Activity-Based Cost Management(ABCM) System of Concept and Practical Usage / 김복구
- 발행사항
- 서울 : 용인송담대학, 1999.
- 형태사항
- pp. 217-228
- 초록/해제
- 요약 :The ABCM(Activity-Based Cost Management) system is recently emerging as an alternative to traditional costing systems, and emphasize cost allocation view. This paper reviews only the concept and the relation between ABC and ABM, and suggests a practical criterion and its expected effects. In addition, the practical usages are as follows.First, CEO must convince of the necessity of introduction regarding ABCM.Second, strategic development is needed for the best usage of ABCM merit.Third, the collection of useful data for ABCM is indispensable.Forth, the design of ABCM model is needed.Fifth, the successful use of ABCM model is required.
- 키워드
- 활동기준원가관리 시스템의 개념과 활용방안=The Effect of Activity-Based Cost Management(ABCM) System of Concept and Practical Usage Activity-Based Cost Management ABCM Activity-Based Costing ABC 활동기준원가계산 Activity-Based Management ABM 활동기준관리 Chief Executive Officer CEO 최고경영자 Cost Driver 원가동인 Resource Driver 자원동인 Activity Driver 활동동인
- 기타저자
- 김복구
- 기타저자
- 이동찬
- 기본자료저록
- 용인송담대학 論文集 : 第2集 1999, 03
- 전자적 위치 및 접속
- 원문정보보기
- 모체레코드
- 모체정보확인
- Control Number
- yscl:20528
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