초록

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Abstract ▼ AI-Helper

The current study explores cost incurrence structures and cost management practices of manufacturing companies in Korea via survey responses from and the schedules of cost of goods manufactured of fifty-six companies. First, we assess the impact of production environment changes such as the increase...

The current study explores cost incurrence structures and cost management practices of manufacturing companies in Korea via survey responses from and the schedules of cost of goods manufactured of fifty-six companies. First, we assess the impact of production environment changes such as the increases in competition and complexity on the level of overhead costs and the accuracy of cost information. Second, we also investigate how the complexity increase affects the need for cost system improvement and company"s reliance on cost information for various purposes. Lastly, the impact of improving cost management system on the company"s performance is examined. The result shows companies tend to increase production complexity as competition grows. Unlike the results of previous studies for the US companies, however, increase in competition does not lead to increases in overhead costs. The need for cost system improvement is perceived to be higher when companies have less elaborate cost systems while competition grows. When companies compute cost information for wider ranges of cost objects, the accuracy of cost information for managerial accounting purpose becomes higher, which in turn increases the application ranges of cost information. Companies" performance, however, is not statistically significantly affected by the application ranges of cost information, which implies the cost management practices in Korean manufacturing companies are yet to be improved.

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