업종별 활동기준원가계산(Activity-based Costing)시스템의 제공정보활용도와 기업성과

Information Utilization and Firm Performance of Activity-based Costing System by Industry

The purpose of this study is to compare the effects of the utilization of information provided by ABC on the improvement of corporate performance. The results of the study are as follows. First, the best utilization of information ABC is analyzed as the Cost Control and Cost Reduction effort (CCCR) regardless of industry. Overall, the information utilization rate of the manufacturing industry was higher than that of the non-manufacturing industry. Second, in product performance, information utilization from product and service mix decisions, marketing and logistics have a positive effect on product and delivery performance. Utilization from top management decision making, budget allocation, CCCR and production management have a positive effect on cost performance. Utilization from top management decision making, budget allocation, CCCR and production management have a positive effect on cost performance. Third, In the non-manufacturing sector, the information utilization in customer profitability analysis and top management’s decision making have a significant positive effect on the results of the financial, customer and internal process perspectives. Meanwhile, the higher information utilization in the CCCR and marketing sector, the lower internal process and learning and growth performance.