중소기업의 원가시스템에 관한 사례 연구

Amid today’s global competition environments, it is highly likely to fail regardless of product quality when enterprises do not have precise and useful cost accounting information. As companies using outdated cost accounting system cannot execute price setting in an effective manner, they might lose profitability and competitiveness at the same time. The development and utilization of effective cost system enable management to receive timely and appropriate information to detect and prevent such potential issues as shortage of operating capital and/or unexpected stock increase. The importance of such cost system can be applied to small－and－medium enterprises(SMEs) as well. Nonetheless, SMEs are in desperate need for information infrastructure development to enhance efficiency and effectiveness of management as their scale is not big and they do not have managerial know－how. In this vein, the study on cost system status and of case company or T and future development direction was made based on four stages of cost system proposed by Kaplan and Cooper(1988). The study outcomes can be summarized as follows；the cost system of case company seems to stay in Stage 1 which is difficult to provide appropriate information. When ERP system which is currently in the stage of re－organization is stabilized, it is expected to enter into the Stage 2 System providing more concrete and highly relevant financial data and basic cost data. As of now, the case company emphasizes the communication via data and information and makes efforts to suggest the new direction on business management through five managerial principles such as outcome rather than hierarchy, responsibility rather than populism, transparency rather than confidence, productive conflict rather than harmony and mutual－trust rather than perfectionism of individuals. To realize it, flexible and bottom－up organization culture and power delegation and empowerment should be discussed. Considering existence of highly－skilled and loyal employees with long service period, empowerment of them would have an influence on the enhancement of productivity in the long－term and Six－Sigma activities recently executed internally would lay the foundation for decentralization. As such, based on the company－wide improvement like decentralization and organization culture, it is expected to gradually design a system to provide not only relevant financial data and cost data but also non－financial information. In addition, pursuance of the comprehensive cost system design related to performance assessment and control of organization members would realize the long－term development.