기술혁신연구 (Journal of Technology Innovation)
- 제8권1호
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- Pages.173-195
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- 2000
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- 1598-1347(pISSN)
정부출연연구기관에서의 활동기준 원가관리
Activity-based Costing in Government-supported Research Institutes
초록
Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.
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