JIT전략의 성공적 추진을 위한 誘引 要因으로서의 ABC 제도의 특성에 관한 연구
Activity-based Costing System as a Facilitator for Just-in-time Implementation
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초록
본 연구는 JIT 혁신과정의 효율성을 높일 수 있는 ABC의 구조적 관행적 특징에 초점을 맞추어 JIT전략 촉진을 위한 유인특성적 파악 및 분석을 통하여 국내 제조업체의 효율적인 JIT 실행에 대한 지표를 설정하는 것을 주된 내용으로 한다. 본 연구를 통하여 발견된 점은 JIT 혁신환경 구축을 위하여서는 JIT 혁신과 관련된 여러 가지의 관행에 관한 성과의 관리 보다는 활동원가 기준인 ABC 관련 정보의 관리와 활용이 더욱 JIT 혁신유인환경을 가속화한다는 것이다.
Abstract
This paper presents research results that examines relationship between ABC activities and critical factors facilitating JIT innovation process. To find the answers to this issue, this study has empirically analyzed 92 collected data from Korean manufacturers. Cluster and ANOVA analyses were performed. This study has found that ABC activities were a effective and critical factors in order to develop JIT innovation culture in the manufacturing organization.
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