한국경영과학회:학술대회논문집 (Proceedings of the Korean Operations and Management Science Society Conference)
- 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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- Pages.481-484
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- 1996
물류체계에서의 활동기준원가의 활동원가군 설계방법
A design method of activity cost pool for activity based costing in logistics systems
초록
When logistics system is integrated with production system and marketing system, it takes a very important role of the business management. In general, measurement of logistics cost in logistics system uses the conventional cost assignment method. However the conventional method may result in the incorrect cost because the overhead cost may be incorrectly assigned to the products. Activity-Based Costing(ABC) was proposed as an alternative method which will distribute the overhead cost to each cost obeject more accurately. ABC assigns cost to activities based on the amounts of resources used by resource driver, and assigns cost to cost objects based on the amount of activities driver. This study proposes two heuristic algorithms. The first algorithm selects the best activity driver for each cost object by using correlation analysis. The best activity driver is the one that minimizes the sum of loss cost and measurement cost of activity driver. The second algorithm selects the best number of activities by using correlation analysis. The pair of activities with the highest correlation are combined into one if the saving of measurement cost is no less than the loss due to inaccurate distribution of overhead cost. In order to demonstrate the procedure and validity of the algorithms, Real data of one year from a paper manufacturer are used.
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