서비스업종에서의 활동기준 원가계산시스템

In this paper, I first start by studying the operational definition of terms and then outline the brief historical development process of Activity-Based Costing (ABC). Next, I analyze the unique attributes of the service industry and examine the application of ABC to the service industry. Furthermore, I present briefly the success stories of ABC application and implementation in the service sector and present the results of the study and emphasize ABC's limitations in the service sector and propose strategies to address these shortcomings. Finally, the management implications of ABC implementation in the service sector are summarized. This study suggests a strategic approach to improve management decision-making and competitiveness of service companies through various aspects of application of activity-based cost system in the service industry. The purpose of the study is to investigate how ABC can be used as a tool to determine the true costs of the service sector and to help make better decisions based on more accurate cost information. This study proceeds with a literature review of related papers. For the review of the literature, the articles were selected with various keywords focused on the activity-based costing of the service industry. According to the results of the case analysis, the functions of successfully performing the ABC system within the service company are as follows: ① the driving force of change must occur within the organization; ② the adoption of ABC must be accepted by the operation manager before being reported to the CEO; ③ every employee should embrace ABC and be accountable; and ④ it is important to first consider how the validity of ABC adoption is conveyed to employees. The core idea of ABC is to classify and separate activity costs from the accounting system, measure the cost by cost driver, and distribute the cost to the product. All overhead costs should be appropriately allocated to products that consume such overhead costs to prevent cost distortion.