사내독립기업제도를 위한 책임회계시스템 구축- 글로벌 텔레콤 사례

Global Telecom, an incumbent mobile and fixed line telecommunication service provider in Korea, introduced a Company-in-Company organizational structure to perform with a customer focus, efficiency and autonomy. In doing so, it established a responsibility accounting system to support efficient day-to-day and long-term management. Global Telecom sets up three type of responsibility center, including investment center, profit center and cost center according to a unit’s controllability. To evaluate divisional performance, eight type of internal transactions are defined and the costs of supporting divisions incurred are traced to customer-oriented CIC using three-stage cost allocation method. Especially, transfer price is set by budget to improve predictability and the quantity of internal transactions is determined on actual basis to promote efficient resource allocation. Divisional managers are evaluated by operating profit reflecting performance after internal transaction and cost allocation. This case study provides five key success factors regarding the introduction of responsibility accounting system as follows. First, a better alignment among strategy, organizational structure, and operation process. Second, a clearly defined organizational role and responsibility. Third, a pay-for-performance system, Fourth, simplified internal transactions. Final, continuous and strong CEO sponsorship.