원가관리 집중편차와 원가관리활동 그리고 성과간의 관계

Traditional cost management systems have focused primarily on recurring conversion costs. Life-cycle management focuses on those activities that occur prior to production to ensure the lowest total life-cycle cost. Previous studies show that about 85 to 90 percent of a product's life-cycle cost is determined by decisions made early in the cycle. The supposition of cost management model is that investment in prior to production activities will bring rewards from reduced costs. In this study, the degree of cost management deviation is conceptualized. This means a deviation between the ideal and present ranking in the likelihood of cost management of each life-cycle stage. This study analysed that the effect of its deviation on cost management activity and performance variables. However, there are no difference in these variables. The major reason is that most of companies are the design ability is insufficient. Therefore, the companies must endeavor in order to raise a design ability.