활동기준 품질원가시스템이 기업성과에 미치는 영향에 관한 연구

Abstract

In this time of rapid technological change, vigorous global and domestic competition, and enormously expanding information processing capabilities, management accounting systems are not processing useful, timely information for the process control, product costing, and performance evaluation activities of managers. In those situations, quality is fast becoming one of the competitive issues in the 1990's. Furthermore, it's preceived importance critical success factors, not merely a tactical tool. Thus manufacturers must concentrates on the quality of their products and services if they are to complete and thrive. Quality is a critical competive factor in today's enviroment, with many firms striving to improve the quality of their products. Because of the impact of quality on market share and costs, quality management has become an important in schieving productivity gains and increasing, or at least maintaining profits. Quality cost system helps firms manage product quality related problems efficiently. In spate of its many advantages, firms are hesitant of adopting the system. Major obstacles keeping Korean Manufacturers from hiring the system are lack of competent and difficulty of obtaining relevant cost data for quality costing. It has been claimed in the literature that the cost data needs of the system can be satisfied by accounting system in the final phase of the quality cost implementation, the control phase. Activity based cost(ABC)system can be incorporated into the quality cost system to meet the cost data needs more reliability and efficiently. Activity based costing(ABC) presents a truer picture of actual cost of providing quality of product because by cost driver it allocates the cost of organozational resources first to activity that create the demand for the activity. So quality cost are amendable to the rationals of ABC. The cost of resoureces used by quality are allocated to one of four quality activity(prevention, appraisal, internal failure, external failure). This study defines the concept of Activity based Quality Cost(ABQC),identifies how many companies are operating Activity based Quality cost system and using information to the business performance efficiently The main purpose of this study is to define of Activity based Quality Cost system, to develope a Activity based Quality cost model and to identify relationship between effectiveness of Activity based Quality Cost System and business performance. The findings of this study can be summarised as follows: It is found that few companies adopt Activity-based Quality Cost even though it could caculate quality cost more accurately, provide a lower quality cost because of the lack of ungerstanding and awareness about the quality cost. The effects of Activity-based Quality Cost(ABQC) on the Business performance shows prominent differences and could help a firm own more precise quality cost and caculate quality costs related activities more efficiently than the effects of the others(Quality Cost, ABC)