첨단생산시스템을 위한 기술원가모델의 개발

Development of a Technology Cost Model for Advanced Manufacturing Systems

This study is intended to develop a technology cost model (TCM) which treats technology costs appropriately under present advanced manufacturing technology environment. TCM is composed of two elements : cost classification system and cost allocation model. It is proposed to include technology-related department expenses as well as technology investment in the categories of technology costs. For the cost allocation, technology activities are divided into four homogeneous groups. Costs are accumulated into one of the four cost pools and allocated to the cost object using the pool's unique allocation base. It is also proposed to use the capital recovery costs including interest expense rather than the depreciation costs for an invested capital. A case study is performed to verify the applicability of the developed model.