고려대학교 경영대학원
DESCRIPTION
은행의 A B C (Activity Based Costing). 고려대학교 경영대학원. 2006. 5. 23 2004412006 백상기 관 리 회 계 2004412063 이동훈 유승원 교수님 2006411044 박서정. 1. ABC 의 내용과 목적. - PowerPoint PPT PresentationTRANSCRIPT
PowerPoint 2006. 5. 23 2004412006
2004412063
2006411044
1. ABC
ABC (Activity Based Costing, ) (Resource: ,, ) (Activity) , (Cost Object: , , , , )
/
2.
ABC , , .
Reposting -
Reposting
(Cost Pool )
2
3
4
5
7
8
9
1
6
(Resource)
(Activity)
ABC
/
(, )
(() )
(1)×(2)
(1) : , Stop watch, Survey
(2) : (Volume), log Data
* , ,
, ,
/ ,
A
A
B
B
*
5 ()
A () 4,000
FTP A
()
,
10,000 @1,000
10,000 @2,000
20,000 @500
Cost Object Roll-up Tree
Cost object Activity roll-up .
cost object diagram .
Activity
Job
Activity
Job
1) : 0000 00
View
(Job)
( ×) ( ) Job ,
1) : 2005 08
2) : /
View
Transfer
1) : 0000 00
2) : /
View
()
, CD/ATM ( ,,,,,, )
1) : 0000 00
2) : /
View
()
ABC Transfer
View
0
142,357,107
6,352,458
4.10
*
()
ABC Transfer
1) : 0000 00
2) : /
View
()
Activity Parameter
1) : 0000 00
2) : /
1
0
20,096.94466
6,696.82956
4,427.90451
31,221.67873
31,222
3
0
3,125.90636
1,030.88675
675.27776
4,832.07087
14,496
1
0
2,044.48744
698.33199
449.98195
3,192.80138
3,193
0
1
0.00000
73.57498
0.00001
73.57499
74
0
1,896,775
0.00000
0.03998
0.00514
0.04512
85,575
3
0
4,202.54313
1,172.48033
765.86519
6,140.88864
18,423
1
0
3,829.43439
1,076.76998
701.47945
5,607.68381
5,608
3
0
3,709.79921
1,055.19244
695.67745
5,460.66911
16,382
5
0
4,200.62905
1,178.25672
773.22932
6,152.11509
30,761
27
0
3,609.84820
1,043.24400
698.25375
5,351.34595
144,486
2
0
53,103.22654
15,177.18060
9,395.39093
77,675.79808
155,352
1
0
12,585.77445
3,650.35658
2,281.05597
18,517.18700
18,517
()
Contact Transfer
View
()
COST /
View
COST
0
0
0
1
0
3,679
-3,679
0
0
0
1
0
3,175
-3,175
4
0
59,433
6
0
89,149
-29,716
3
0
10,864
0
0
0
10,864
6
0
24,436
11
0
44,798
-20,363
2
0
12,069
1
0
6,035
6,035
3
0
15,419
2
0
10,279
5,140
1
0
5,136
0
0
0
5,136
1
0
4,832
0
0
0
4,832
0
0
0
1
0
4,800
-4,800
4
0
18,143
2
0
9,071
9,071
24
0
177,234
386
100,500
2,850,509
-2,572,776
1
0
7,269
0
0
0
7,269
29
0
178,086
160
22,500
982,542
-781,956
0
0
0
62
13,500
376,649
-363,149
77
0
431,792
130
1,500
728,999
-295,707
5
0
27,303
49
0
267,573
-240,269
,, “
” 850$ .
, , Staff
, (,) .
ABC
(Activity)( , , )
.
( )
?
ABCACTIVITY/
Internet / 130431
Tele ARS_ 80910
-G2GG2G 201,370
-G2GG2G 1032,081
2004412063
2006411044
1. ABC
ABC (Activity Based Costing, ) (Resource: ,, ) (Activity) , (Cost Object: , , , , )
/
2.
ABC , , .
Reposting -
Reposting
(Cost Pool )
2
3
4
5
7
8
9
1
6
(Resource)
(Activity)
ABC
/
(, )
(() )
(1)×(2)
(1) : , Stop watch, Survey
(2) : (Volume), log Data
* , ,
, ,
/ ,
A
A
B
B
*
5 ()
A () 4,000
FTP A
()
,
10,000 @1,000
10,000 @2,000
20,000 @500
Cost Object Roll-up Tree
Cost object Activity roll-up .
cost object diagram .
Activity
Job
Activity
Job
1) : 0000 00
View
(Job)
( ×) ( ) Job ,
1) : 2005 08
2) : /
View
Transfer
1) : 0000 00
2) : /
View
()
, CD/ATM ( ,,,,,, )
1) : 0000 00
2) : /
View
()
ABC Transfer
View
0
142,357,107
6,352,458
4.10
*
()
ABC Transfer
1) : 0000 00
2) : /
View
()
Activity Parameter
1) : 0000 00
2) : /
1
0
20,096.94466
6,696.82956
4,427.90451
31,221.67873
31,222
3
0
3,125.90636
1,030.88675
675.27776
4,832.07087
14,496
1
0
2,044.48744
698.33199
449.98195
3,192.80138
3,193
0
1
0.00000
73.57498
0.00001
73.57499
74
0
1,896,775
0.00000
0.03998
0.00514
0.04512
85,575
3
0
4,202.54313
1,172.48033
765.86519
6,140.88864
18,423
1
0
3,829.43439
1,076.76998
701.47945
5,607.68381
5,608
3
0
3,709.79921
1,055.19244
695.67745
5,460.66911
16,382
5
0
4,200.62905
1,178.25672
773.22932
6,152.11509
30,761
27
0
3,609.84820
1,043.24400
698.25375
5,351.34595
144,486
2
0
53,103.22654
15,177.18060
9,395.39093
77,675.79808
155,352
1
0
12,585.77445
3,650.35658
2,281.05597
18,517.18700
18,517
()
Contact Transfer
View
()
COST /
View
COST
0
0
0
1
0
3,679
-3,679
0
0
0
1
0
3,175
-3,175
4
0
59,433
6
0
89,149
-29,716
3
0
10,864
0
0
0
10,864
6
0
24,436
11
0
44,798
-20,363
2
0
12,069
1
0
6,035
6,035
3
0
15,419
2
0
10,279
5,140
1
0
5,136
0
0
0
5,136
1
0
4,832
0
0
0
4,832
0
0
0
1
0
4,800
-4,800
4
0
18,143
2
0
9,071
9,071
24
0
177,234
386
100,500
2,850,509
-2,572,776
1
0
7,269
0
0
0
7,269
29
0
178,086
160
22,500
982,542
-781,956
0
0
0
62
13,500
376,649
-363,149
77
0
431,792
130
1,500
728,999
-295,707
5
0
27,303
49
0
267,573
-240,269
,, “
” 850$ .
, , Staff
, (,) .
ABC
(Activity)( , , )
.
( )
?
ABCACTIVITY/
Internet / 130431
Tele ARS_ 80910
-G2GG2G 201,370
-G2GG2G 1032,081