ABC를 활용한 통신 설비 원가 산정 방법론 및 활용 방안

Methodology to Estimate the Cost of Network Facilities with ABC and its Application

  • 윤봉규 (국방대학교 운영분석학과) ;
  • 양원석 (한국전자통신 연구원 IT 기술전략 연구단)
  • Yoon, Bong-Kyoo (Department of Operations Research, Korea National Defense University) ;
  • Yang, Won-Seok (IT Technology Strategy Research Division, ETRI)
  • 투고 : 20070700
  • 심사 : 20070800
  • 발행 : 2007.09.30

초록

In the telecommunication industry, estimation of the cost of network facilities is very important since depreciation cost of the facilities accounts for a large portion of the product cost. Moreover, cost estimation in the industry becomes more difficult because of increasing indirect cost upon digital convergence, expanding multi-purpose facilities, complexity of service product, etc. Nevertheless, not much seem to have been done in improving estimation methodology of the cost of network facilities. As a result, the quality of cost information on network facilities has deteriorated, and now even decision-makers in the industry dismiss the information. Recently, two major telecommunication companies adopted a new network cost estimation method to deal with the issue. In this paper, we study the concept of new cost estimation method and the procedure to develop and apply it. We also suggest the method to carry out the cost allocation using Matlab which is more efficient and time-saving than other commercial cost calculation packages.

키워드

참고문헌

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