은행의 ABC 정보효과에 대한 연구 = An Empirical Study on the Information Effects of Activity Based Costing in Banking Industry

다국어 초록 (Multilingual Abstract)

The objective of this study is to analyze the effect in cost management on informational quality of the ABC system in Korean banking industry. The cost management is measured by informational quality perceived as costing information quality and organizational efficiency. The major results of this study are as follows：
The goods costing, goods price, costing improvement and decision making have a significant effects on ABC system in banking industries. However, there are no effects of two cost management informational variable on information service and research times. This results may be thinking of cost management on characteristics of banking industry. From the results of this study, the ABC system is expected to be in use in other service industries as well as in banking areas because it is perceived to be useful by various constituents, especially for those who use it in extensive range. The introduction and extensive usage of the ABC system should be encouraged to increase the user satisfaction in decision making. In doing this, careful analysis of user dissatisfaction and continual education and training of users will implement the ABC system and improve the information quality of the ABC system.

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