활동기준회계와 제약자원이론에 의한 연산품 의사결정의 비교분석 = A Comparative Analysis of Utilizing Activity-Based Costing and the Theory of Constraints for Joint Product Decision

다국어 초록 (Multilingual Abstract)

Activity-based costing and the theory of constraints represent alternative paradigm to traditional cost-based accounting systems. While their objectives are similar, the means used to achieves these objectives and optimal product mixes by these methods differ significantly. Prior researched suggest that the theory of constraints is appropriate for the short run decisions, while Activity-based costing is appropriate for the long run decisions. However, there is no clear-cut demarcation between short-term and long-term decisions. The purpose of this study is to analyse the joint products decision based on the Activity-based costing and the theory of constraints using numerical example. The study demonstrates that the management's discretion power over labor and overhead resources determines when Activity-based costing and the theory of constraints lead to optimal joint products decision.

국문 초록 (Abstract)

본 연구에서는 연산품을 분리점에서 즉시 판매할 것인지 아니면 분리점 이후에 추가 가공한 후에 판매할 것인지에 관한 연산품 의사결정에 대하여 활동기준회계와 제약자원이론에 의한 분석결과를 비교분석하고, 어떤 경우에 어떤 접근방법이 적절한지 예제와 시뮬레이션을 통하여 분석하였다. 첫째, 활동기준회계와 제약자원이론에 의한 연산품 최적 제품배합은 분석방법에 따라 달랐다. 둘째, 제품생산에 사용된 자원을 기준으로 측정한 이익, 즉 사용자원기준 이익은 활동기준회계가 제약자원이론보다 높았다. 반면 미사용자원은 활동기준회계가 제약자원이론보다 높아서, 미사용자원의 원가를 고려할 경우에는 활동기준회계가 제약자원이론보다 공급자원기준이익이 더 크게 낮아질 수 있음을 보여주었다. 셋째, 공급된 자원 중 미사용자원에 대한 재량권이 높을수록 미사용자원의 원가가 작아지는데, 이 경우에는 활동기준회계에 의해 연산품 추가가공 여부를 분석하는 것이 바람직하다. 이는 기존의 문헌에서 활동기준회계가 장기적 의사결정에 적절하다고 지적과 일치한다.

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