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- 백동현;
- 설원식
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0초록
The main purpose of this paper is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC). Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a different system from the private firm's ABC system. The Management Resource Analysis System that we propose is embodied using JAVA and JSP within an UNIX environment and developed as a Web-enabling base. It is expected for aiding a manager's decision-making such as resource inquiry, standard resource analysis, estimating the ratio of a government subsidy, case based reasoning, what-if analysis. The results of this paper suggest what points are to be considered when we apply ABC for Government Investment Corporation.
키워드
- 제목
- 활동기준원가 개념에 기반한 경영자원투입분석 시스템 개발 - 정부투자기관의 구축사례를 중심으로 -
- 제목 (타언어)
- Development of ABC based Management Resource Analysis System
- 저자
- 백동현; 설원식
- 발행일
- 2005-06
- 저널명
- 산업경영시스템학회지
- 권
- 28
- 호
- 2
- 페이지
- 81 ~ 93