인공지능의 본격적인 도입이 원가계산에 미치는 영향: 실제원가계산과 정상원가계산의 차이를 중심으로

[Purpose] This paper provides an in－depth examination of the expected impact of the full－scale adoption of AI on costing. [Methodology] The paper assumes a difference between actual costing and normal costing, and examines how the realization of AI can affect this difference. [Findings] First, the full adoption of AI is expected to significantly improve the estimation method of normal costing, making it possible to fully implement actual costing, which was only theoretically possible. As a result, the usefulness of information under normal costing will increase significantly compared to before the introduction of AI, which will have a significant impact on the efficiency of resource allocation. Second, these changes will have the following implications for various stakeholders. [Implications] This study provides a new perspective on the fundamental impact on the existing framework of costing by examining the impact of the full－scale realization of AI. While there are several previous studies on the impact of AI, this study focuses on the specific area of costing in accounting and is expected to provide detailed implications.