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The purpose of this study is to provide useful reference to those companies which consider to adopt ABC, by surveying the companies that have already adopted ABC We have analyzed the differences in ch...
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The purpose of this study is to provide useful reference to those companies which consider to adopt ABC, by surveying the companies that have already adopted ABC We have analyzed the differences in characteristics of ABC system and the usage of ABC information at the ABC Implementation stage and the types of industry.
The followings are the results of the instrument for this research in cross-sectional mall survey of 166 companies In Korea
First, it was the year 1997 after the IMF economic crisis when Korean companies have seriously considered ABC. The results show that 137 companies among 166 responded companies had once considered adopting ABC, and the rest 29 companies had never thought about adopting ABC Among 137 companies that had once considered adopting ABC, 75 companies have really adopted ABC system, and 54 companies among 75 adopted companies have adopted ABC system after the year 1999,
Second, the characteristics of ABC adopted companies are that 60% of the companies have not integrated with financial system, and that more than 80% of the companies have developed ABC as enterprise programs The average activity number is 262, the average number of resource driver is 62, the number of activity driver 18 204 In average The variance is large among companies and Industries of the averages In each area. The time for developing ABC system was 14 months m average, and 41 3% of the companies have used ABC package, and 28% have used their own developed programs Most of the ABC champions are top managers and accounting staffs ABC systems are more complicate In service companies than In manufacturing ones The companies that are using updated business system like ERP, are more positive in adopting ABC systems
Third, more than 50% of the ABC adopting companies have integrated ABC system with operating information system, and have linked with SBU's(Strategic Business Unit's) strategies The order of the flequency of departments that are using ABC informations likes these, top management, finance, marketing, production. design, and logistics That of the usage of ABC information in decision making is from the customer profitability analysis, product/service costing or pricing, cost reduction. cost distortion analysis
Fourth, the satisfaction in ABC Implementation is mostly high. The difference In cognition of the success In ABC were not great among industries and among ABC champions, while there were significant difference in both implementing ABC companies and abandoned ABC companies
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