열교환기 제조기업의 ABC시스템 구축

The purpose of this paper is the design and formulation of the ABC(Activity- Based Costing) cost calculation system for a Heat Exchangers manufacturing company through a field-based study in order to obtain the ABC cost information. This paper differs from previous studies that used questionnaires or examined the detailed procedures for the ABC information by ABC-adopted companies. The cost information analysis shows the difference between the ABC cost information and the traditional cost information in the units of the medium and small-sized business was significant in the level of 1%. By contrast, the difference in the shipbuilding business unit and air cooler business unit, the plant business unit, and A/S business unit was not significant. This result may be explained by the fact that the traditional cost system that the company employs must be sufficiently precise that it may provide the same level of accuracy when the ABC cost information is applied. The company should consider adopting the ABC cost information because of its advantages. The advantages include analyzing corporate productions and supporting activities, categorizing them into value-creating activities or no-value-creating ones, and enabling a company to minimize those activities that may produce insignificant value. Accordingly, the management may obtain highly productive and useful cost information from adopting the ABC cost information. The accuracy of the ABC cost information depends upon the design of activity- center points and the selection of cost variables. As for supporting activities, it is extremely difficult to select the cost variables highly correlated to the products in line, and to collect data for the cost variables. Future studies should explore this issue further.