방송 프로그램별 수익성분석시스템의 설계와 활용

Recently the broadcasting industry is going through enormous change. Therefore, broadcasting companies suffer a decrease in advertising revenue and an increase in production costs, and more sophisticated cost system and profit analysis are required. This study investigates the case of a local broadcasting company which implements costing system to analyze the profit of the Radio & TV program production, and suggests how this system is utilized in management decision including the problems and solutions. The case company classifies costs which are associated unequivocally and specifically with a single program as direct costs, and allocates and assigns the overhead costs by cause and effect relation. The cost of the Radio & TV program production is calculated based on total cost, and this ensures more sophisticated cost calculation. The cost system is also designed to produce information for different dimension such as department, program, advertiser, Radio & TV, and time. This study shows several important factors for successful implementation of profit analysis system in broadcasting company: continuous improvement in IT, enterprise- wide support system for knowledge sharing, acquisition of professionals who are able to manage and utilize the cost information.