기업특성요인과 활동기준원가관리시스템이 기업내부고객의 만족도에 미치는 영향

This paper attempts to investigate impacts of firm characteristic factors and activity-based cost management system on internal customers satisfaction. Therefore this paper use the Korean manufacturing listed firms as a research sample. We have contacted the activity-based cost management system controller to obtain permission into the study. Once the firm agreed to participate, we have visited activity-based cost management system divisional managers within the firm to administer the questionnaires. The questionnaires are primarily designed to collect information about the independent and dependent variables. However, an opportunity to interview many of the leading authorities in activity-based cost management system also provided an excellent opportunity to gather additional insight into the activity-based cost management system. A total of 1,100 questionnaires were sent out. 236 valid responses have been collected. The null hypothesis was formulated on the basis of the previous study. To test hypothesized relationships between the dependent and independent variables, we assume other variables are held constant. This paper findings can suggest for activity-based cost management system strategies setting as followings. The results of this paper help enhance the firms to become aligned and focused on improving the competitive strategies of activity-based cost management system.