제조기업의 글로벌 통합원가시스템의 설계와 활용

초록

In a recent globally competitive market, many manufacturing companies have been implementing the strategy such as dividing duties- establishment of management and financial strategy by a domestic parent entity and production and sales by foreign subsidiaries- so that the company can function as one globally connected economic entity and gain competitive advantage. This study investigates the case of electronic company which has successfully transformed its costing system into global costing system designed to calculate costs from a perspective of one globally connected economic entity. It also shows a variety of problems occurring in the process of establishing the global costing system, and provides their solutions. The case company has regarded a domestic parent company and foreign subsidiaries as one economic entity, standardized manufacturing process and accounts, and designed its costing system which can distribute parent company’s overhead cost to foreign subsidiaries reasonably. The global costing system enables the case company to produce a great wealth of cost information with precision and relevance for cost management. It means that the company is obtaining information on objective costs (such as quality and logistics cost), differences in volume, exchange rates, product composition and product price as well as information on cost and profitability. And all the information is used for performance evaluation and compensation purposes at global level. Moreover, the case company is performing multi-dimensional global profitability analysis by expanding analysis units to sales personnel, business channel, type, parts, product group, product strategy, department and country, and it is using these information to establish strategies for the improvement of product portfolios as well. This study provides an insightful view that a successful implementation of global costing system can be accomplished through continuous improvement in information technology and full support for the share of knowledge among the employees. Also the procurement of experts who can both produce cost information and make use of it and persistently being adaptive to changes and valuing performance evaluation by top managers is the first consideration for the successful implementation of the system.