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º» ¿¬±¸´Â Ȱµ¿±âÁØ¿ø°¡È¸°è (Activity-Based Costing ABC) ÀÇ ±¹³»±â¾÷ Ȱ¿ë½ÇŸ¦ ºÐ¼® ÇÑ °ÍÀ¸·Î¼­, ÇâÈÄ ¿ì¸®³ª¶ó ±â¾÷µéÀÌ ABC ¸¦ µµÀÔÇϰíÀÚ ÇÒ ¶§ »çÀü¿¡ Âü°íÇØ¾ß ÇÏ´Â ÇٽɻçÇ×µéÀ» Á¦½ÃÇÏ´Â °ÍÀ» ¸ñÀûÀ¸·Î ÇÑ´Ù. º» ¿¬±¸´Â 2003 ³â 4¿ù ÇöÀç ABC¸¦ µµÀÔÇÑ ±¹³»±â¾÷À» Á¶»çÇϱâ À§ÇÏ¿© ±âÁ¸ÀÇ ABC °ü·Ã ±â»ç °Ë»öÀ» ºñ·ÔÇÏ¿© A...

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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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