ABC시스템 구축과 회계정보의 유용성: LG Philips LCD의 적용사례

Activity-Based Costing (ABC) is an information system to overcome some of the limitations of traditional cost accounting based on historical cost and to enhance its usefulness in making strategic management decisions. ABC system is designed and implemented on the premise that products consume activities, and activities consume resources and resources consume costs. ABC system also examines all processes (or activities) that are actually relevant to the production of a product and attempts to determine exactly what portion of each resource is consumed, that is, which activity of a particular product uses. In this paper, it is showed that how ABC system can serve as a useful information system to support effectively strategic decision-making processes. A conceptual framework on implementation of ABC system through a case study approach is proposed to discuss the managerial implications of ABC system for various management economic decisions. ABC system could be integrated with many other changes taking place in the information world today. In this paper, it is demonstrated the system enables to the management to enhance the strategic decision-making processes.