활동기준원가 개념에 기반한 경영자원투입분석 시스템 개발 - 정부투자기관의 구축사례를 중심으로 -

• 영문명: Development of ABC based Management Resource Analysis System - Centering around Government Investment Corporation -
• 발행기관: 한국산업경영시스템학회
• 저자명: 백동현(Dong-Hyun Baek) 설원식(Won-Sik Sul)
• 간행물 정보: 『산업경영시스템학회지』제28권 제2호, 81~93쪽, 전체 13쪽
• 주제분류: 공학 > 산업공학
• 파일형태: PDF
• 발행일자: 2005.06.01

영문 초록

The main purpose of this paper is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC), Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a different system from the private firm's ABC system. The Management Resource Analysis System that we propose is embodied using JAVA and JSP within an UNIX environment and developed as a Web-enabling base. It is expected for aiding a manager's decision-making such as resource inquiry, standard resource analysis, estimating the ratio of a government subsidy, case based reasoning, what-if analysis. The results of this paper suggest what points are to be considered when we apply ABC for Government Investment Corporation.

목차

Abstract

1. 서론

2. 활동기준원가의 개념 및 기존 연구

3. 경영자원투입분석 모형 설계

4. 경영자원투입분석 시스템

5. 결론

참고문헌