원가회계정보 이용에 대한 만족도가 기업의 경영성과에 미치는 영향에 관한 연구

Abstract

In order to achieve its goal and customer satisfaction, business firms need to obtain and practice the correct product cost information and proper decision makings. The cost accounting system of a firm needs to be modified in accordance with the changing business environment. Accordingly the activity-based costing system (ABC, hereafter) began to be introduced. It is asserted that ABC system can provide more correct cost information than the traditional cost accounting system in many researches. Furthermore, utilizing correct cost information became the good means of improving the business performance. However, ABC system has not been widely implemented. One of the main reasons is that the application of ABC system requires many difficulties such as high expenses and extensive time consuming. This study has analyzed ABC system in terms of sizes of business in order to provide an insight for improving business performances. The results show that bigger firms adopting ABC system have better impacts on their financial performances. The summary of research results is as follows: 1) Business performance can be measured by both non-financial performance and financial performance. These business performances are effected by the user's satisfaction on cost accounting information. 2) Firms implementing ABC system show better financial performances than the firms without ABC system. 3) Bigger firms show better non-financial performance than small and medium sized firms. 4) As bigger firms generally have more favorable business environment and better systemized, the user's satisfaction on cost-accounting information have better effects on business performances (both financial and non-financial). 5) As ABC system shows a greater effects on both financial performance and non-financial performance for the bigger firms, ABC implementation provides bigger firms a synergy effect on management improvement