ABC에서 TDABC로의 전환이 기업성과에 미치는 영향

Abstract

ABC (activity based costing) is introduced as innovative management tool for cost reduction and distribution of costoverhead；however, many companies that previously adopted ABC are now making transition to TDABC due to the limit that ABC showed historically. Also, the fact that performance records after adopting ABC have not been consistent accelerated the transition for some of the companies. Recently, TDABC has been developed and launched to reinforce ABC. There have been reports on a few companies that have been successful after adopting TDABC；however, empirical research on the relationship between the adoption of TDABC and the company’s performance has scarcely been conducted. Therefore, we conducted an empirical research on the influence of transition to TDABC from ABC on the company’s performances. Research targets are 6 companies that made transition to TDABC from ABC in 2010 and 18 other companies that did not make transition to TDABC after adopting ABC. We measured the performances by utilizing ROA & EVA, accounting measure and Excess Return(EXRET) & EPS, market performance measure. The results are as following；the first, the performances of the samples that adopted TDABC were influenced more than that of the companies that have not made the transition into TDABC in the differences analysis on the companies adopting ABC and the companies adopting TDABC. Secondly, we learned that transition to TDABC affects Accounting Performance Measure and Market Performance Measure positively as a result of regression analysis. We found that costing and profitability has improved after adopting TDABC as results of above researches. Empirical researches on the performance of companies after adopting TDABC have not been conducted in Korea yet and barely done overseas. The fact that we provide empirical evidence on the performance improvement after adopting TDABC makes this study meaningful.