이단계 원가계산시스템의 경제학적 이해 - 활동기준원가계산(ABC)을 중심으로 -

초록

There have recently been keen interests in the activity-based costing(ABC). However, only few studies seemingly explore ABC's theoretical foundation from the economic perspective. Most extant studies argue for ABC's dominance over traditional volume-based costing largely on the basis of factory observations. Otherwise, laboratory settings where ABC is presumed to provide accurate costs are utilised to compare and contrast ABC and traditional costing systems. This paper seeks to analyse the conditions under which two-stage costing systems including ABC and traditional systems provide incremental costs, which are economically relevant to various decision-makings. These conditions relate to those which are laid upon individual input factors, cost pools, cost drivers, overhead rates. The conditions are explored with regard to production technology, costing system and input market. This paper also points out a problem with ABC within its own logic found in the literature. This line of study seems to enhance the understanding of ABC and costing systems in general.

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