수명주기원가계산의 활용사례

• 영문명: A Case Study on the Application of Life Cycle Costing
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 김기명 임태균
• 간행물 정보: 『경상논집』경상논집 제14집 제1호, 1~26쪽, 전체 26쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.06.01

영문 초록

Under the recent management environment, the accounting information based on the traditional cost accounting system has a limited usefulness. Under the traditional cost accounting system, we only use acquisition cost, excluding maintenance costs of the product life cycle, in a purchase decision. By analyging the regression and the factor of the H. moter company's case, the regression equations of four target cost are formulated. Producers can analyze the differences between the real production cost and the target production cost using the regression equation acquired. The producers can motivate the right judgement and achievement of the target production cost, and compare them with the production cost of others. In addition, the users can make a decision to produce the least life cycle cost using the regression equations. They also can appropriate budgeting and controlling in time of cost accrual.

목차

1. 서론

2. 수명주기원가계산의 유용성

3. 수명주기원가계산의 활용사례

4. 결론

참고문헌

Abstract