기업의 원가구조와 원가계산제도

This study is to analyze empirical relations between cost structure and product costing systems of Korean manufacturing companies. Five ratios are selected as cost structure variable the ratio of direct material to total cost, the ratio of direct labor cost to total cost, the ratio of indirect overhead cost to total cost, the ratio of variable cost to total cost, and degree of operating leverage. The four types of product costing systems to be considered as other variables are job order costing or process costing, activity based costing, standard costing, and variable costing systems. In order to study empirical relations between cost structure and the type of product costing systems, twelve hypotheses are tested using Wilcoxon's two sample rank sum test. The findings of empirical test are as follows. First, activity based costing system is used more frequently in companies using process costing rather than using job order costing. Second, variable costing system is used more frequently in companies using process costing rather than using job order costing. Third, the ratio of direct labor cost to total cost is somewhat high in companies using ABC notwithstanding that the company using ABC has generally lower direct labor cost. Fourth, the ratio of direct labor cost to total cost is somewhat high in companies using standard costing. In conclusion, there is no significant difference of cost structure between different types of product costing system.