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Cost Drivers of Manufacturing Overhead: A Cross-Sectional Analysis of Automobile Component Manufacturing Plants
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ahn, Taesik | - |
dc.date.accessioned | 2009-03-05T04:21:43Z | - |
dc.date.available | 2009-03-05T04:21:43Z | - |
dc.date.issued | 1998-12 | - |
dc.identifier.citation | Seoul Journal of Business, Vol.4 No.2, pp. 71-96 | - |
dc.identifier.issn | 1226-9816 | - |
dc.identifier.uri | https://hdl.handle.net/10371/1842 | - |
dc.description.abstract | This paper tested whether volume and complexity-driven support
activity drivers are significant in explaining variation of overhead. Data used include cost and activity data for the 74 automobile component manufactunng plants. Each of volume and support achwty variables showed sigmfnmt marginal contnbuhon to the explanahon of overhead vanation Thls result supports the assumphons of both tradihonal and ABC systems suggestmg that both volume and support achvlty dnvers are useful for cost allocation and cost management purposes Among the support activities, process balancing activihes, purchasing control activities, and change actiwhes showed significant posltive effects on manufacturing overhead The higher level of tests showed that selected structural complexlty variables explain the variation of support activlty drivers, especially process balancing, purchasing control and change activities This result partly supports the notion that structural production complexlty drivers have significant Influence on the level of support activities We may conclude that cost management should be considered from a strategic vlewpomt as well as from an operabon management viewpoint. | - |
dc.language.iso | en | - |
dc.publisher | College of Business Administration (경영대학) | - |
dc.subject | Cost Drivers of Overhead | - |
dc.subject | Cost Behavior Estimation Models | - |
dc.subject | Production Complexity to Activities | - |
dc.title | Cost Drivers of Manufacturing Overhead: A Cross-Sectional Analysis of Automobile Component Manufacturing Plants | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | 안태식 | - |
dc.citation.journaltitle | Seoul Journal of Business | - |
dc.citation.endpage | 96 | - |
dc.citation.number | 2 | - |
dc.citation.pages | 71-96 | - |
dc.citation.startpage | 71 | - |
dc.citation.volume | 4 | - |
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