Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)
- Volume 23 Issue 54
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- Pages.55-64
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- 2000
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- 2005-0461(pISSN)
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- 2287-7975(eISSN)
Expansion of Activity-Based Costing for Activity-Based Management System
활동기준경영시스템 구축을 위한 ABC의 확장
Abstract
Due to change in management environment and paradigms, companies need to the open management system that provides information for real-time costing, customer satisfaction, decision making support, responsibility management etc. We are not ready to implement this system yet. But we must introduce a new management system, i.e., ABMS(Activity- Based Management System) on the basis of the ARC(Activity-Based Costing) by development of production/information technique. This paper realizes foundational concepts of Activity and ABC, reestablishes the concept of ABC correctly and expands ABC for ABMS. Thus this paper is useful for ABMS modeling, leading competitors, total productivity improvement and strategic management for the best quality and service.
Keywords