활동기준원가계산시스템의 기본적 개념과 실행

Abstract

제조기업에서 사용되고 있는 제품원가계산시스템의 결점이 현재 상당히 관심을 끌고 있다. 그 제품원가계산시스템의 개선하기 위하여 활동기준원가계산시스템의 개념적 연구를 수행하였다.

본 연구의 연구결과는 다음과 같다. 첫째, 제품의 다양성(예: 일괄생산 크기 등)이 존재하면, 전통적 원가계산시스템은 제품원가를 우려할 만큼 왜곡되게 보고한다. 둘째, 활동기준원가계산시스템은 생산단위 보다 제조공정 중에 수행된 활동에 촛점을 맞춘다. 활동에 의해서 원가가 추적되고 그 후 활동을 소비한 각 제품에 최종적으로 그 원가가 추적된다. 셋째, 활동기준원가시스템은 더욱 정확한 제품원가를 보고한다. 그리고 다음의 세가지 상황이라면, 활동기준원가계산시스템은 특히 적합하다: 1) 주요 간접원가가 개별 제품에 쉽게 배부되지 않음; 2) 제품의 다양성이 존재; 3) 개별 제품에 배부된 간접자?坪? 수요가 생산량에 비례하지 않음.

The shortcomings of product costing systems used in manufacturing firms have recently attracted considerable attention. The conceptual research of Activity-Based Costing System was undertaken to examine how to improve product cost systems.

The implications of this study are threefold. First, conventional cost systems can report seriously distorted product costs if the products manufactured are diverse(e.g., batch size, etc.). Second, instead of units produced, Activity-Based Costing(ABC)systems focus on activities performed to produce products in a manufacturing process. Costs are traced to activities and then to products based on each product's consumption of the activities. Third, ABC systems report more accurate product costs and are especially appropriate if:(1) significant overhead costs are not easily assigned to individual products; (2) there is a diversity of products; and (3) demands on overhead resources shared by individual products are not proportional to the volume of units.

The shortcomings of product costing systems used in manufacturing firms have recently attracted considerable attention. The conceptual research of Activity-Based Costing System was undertaken to examine how to improve product cost systems.

The implications of this study are threefold. First, conventional cost systems can report seriously distorted product costs if the products manufactured are diverse(e.g., batch size, etc.). Second, instead of units produced, Activity-Based Costing(ABC)systems focus on activities performed to produce products in a manufacturing process. Costs are traced to activities and then to products based on each product's consumption of the activities. Third, ABC systems report more accurate product costs and are especially appropriate if:(1) significant overhead costs are not easily assigned to individual products; (2) there is a diversity of products; and (3) demands on overhead resources shared by individual products are not proportional to the volume of units.