@article{oai:niigata-u.repo.nii.ac.jp:00002862,
 author = {金, 舜基 and 李, 健泳 and 金, 達坤},
 issue = {1},
 journal = {管理会計学, 管理会計学},
 month = {Mar},
 note = {半導体組立専門業者である亜南産業(株)は,アメリカ現地法人,AMKORからの勧誘により1990年9月にABC導入を決め,1992年から全社でABCを実施するようになった.半導体産業には独特な取引構造があり,そのため,同社の総製造原価で占める製造間接費の割合は非常に高く,同社の製造間接費の配賦基準は製品原価の算定に大きな影響を与えている.このような背景から,顧客との製品価格の交渉で他社との価格差による製品原価の妥当性が問題になり,営業側からの配賦基準の見直しの要請がABC導入の契機になった.同社は,ABC導入において予想される縦割部門組織での抵抗とシステム分析にかかる費用/便益を考慮し,同社の部門を中心とした部門別活動基準原価計算を行なっている.同社のABCは,まず各部門の目標原価としての予算額を,部門の活動分析によって把握された部門内の各活動に割り当て,その活動原価をコスト・ドライバーにより製品に跡付けるものである.既存研究では同社のこのようなアプローチが平均的な負荷量による任意配賦にもとづくために問題があると批判されているが,他方では部門別活動分析の有効性に対する支持も現われている.同社は,ABC導入により,製品原価の歪曲を是正した.その結果,顧客との製品価格交渉がABCからの情報に基づいて行なわれ,仕様の差による異なる製品価格の裏付けが容易になった.同社の部門別活動基準原価計算は,既存の部門組織での抵抗を円満に解決しながら,活動分析に基づく組織再編成にも有効であることが実証された., Anam Industrial Co., Ltd., a world leader in packaging and testing semiconductor products, adopted Activity-Based Costing (ABC) in 1992. This was the culmination of nearly two years of experimentation. ABC was recommended initially by AmKor Electronics, Inc., a subsidiary of Anam in the U.S.A. Semiconductor products assemblers have their uniqueness in that manufacturing overhead costs consume a significantly higher percentage among total manufacturing costs. Therefore the manufacturing overhead allocation procedure can greatly influence the determination of the production cost of an individual product. In this regard, Anam has decided to adopt ABC to obtain more accurate production cost information, which is essential to successfully negotiate with the customers the price of the particular product. This company implements the departmental activity-based costing system (ABCS), which is a simplified version of ABCS. Under this system, the entire budgeted amount of a particular department is first allocated to the related activities of that department. Then the allocated activities cost in turn is assigned to related products based on the cost driver. This simplified cost assignment procedure was criticized in some previous studies in that it resulted in some arbitrariness in the allocation process. However at the same time, their effectiveness was highly evaluated in some other studies. Through the use of ABCS, Anam corrected the distorted product cost information which had obtained from the existing costing system. The more accurate cost information obtained from ABCS was effectively used by Anam in price negotiations with its customers. Also ABCS made it easier to figure out how cost would vary with changes in the product design. Additionally, its departmental ABCS turned out to be very effective in restructuring Anam's organization, mitigating the consequent organizational resistance.},
 pages = {59--76},
 title = {韓国企業の部門別活動基準原価計算の導入事例 : 亜南産業(株)},
 volume = {4},
 year = {1998}
}