생명보험회사 다차원수익성분석시스템의 설계와 활용

Recently, more Korean companies examine the utility and applicability of Activity- Based Costing(ABC) as they install advanced Enterprise Resource Planning(ERP) system. Especially in financial industry, the adoption of an ABC module embedded in an ERP system makes multi-dimensional profitability analysis possible by freely combining various units of analyses such as channels, products and customers. This paper investigates the case of a Korean life insurance company to provide the example of design and implementation issues of multi-dimensional profitability analysis based on ABC information. The case company designs multi-dimensional profitability analysis system to reflect the insurance industry specific characteristics by enlarging the unit of analysis with the combination of basic unit and sub-unit, implementing risk-adjusted profitability analysis, reporting the regulatory requirements and realizing statistical forecast of profitability. And multi-dimensional information created from the system are provided for Executive information System(EIS), and used in other managerial activities such as application of Balanced Scorecards(BSC) and segment evaluation. This case shows several important factors for successful implementation of multi- dimensional profitability analysis system; continuous improvement of IT in an institution, efforts cross each unit for sharing the competent staffs and knowledge, building up professionals who can apply sophisticated ABC cost information from this system for the performance evaluation and so on. This paper implies that strong support from the top management would be essential for the successful design, implementation and operation of the multi-dimensional profitability analysis system.