기업특성변수와 활동기준원가관리시스템 도입이 경영성과에 미치는 영향

This paper attempts to investigate impacts of firm characteristic variables and activity-based cost management system adoption on management performance of firm. 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. 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.