제약조건하의 연산품 제품배합 결정과 원가회계시스템의 영향에 관한 연구 = A study on the effects of cost accounting system for joint product decision under resources constraints

다국어 초록 (Multilingual Abstract)

This study analyses the effects of cost accounting system for joint product decision under resources constraints. The results are as follows;First, the theory of constraints model is superior to activity based cost accounting for throughput performance measure, while activity based cost accounting model is superior to the theory of constraints for traditional operating income performance measure. This results show that the result of decision making is conflicting between cost accounting systems which is based on joint product decision. This result is consistent with prior research on the product mix decision. Therefore theory of constraints model is more appropriate to joint product decision in case operating cost except direct material cost is locked in and activity based cost accounting model is more appropriate when management has discretion about control over operating cost.
second, there are several cases which there is no significant difference on throughput or operating income which cost accounting model applied to joint product decision.

국문 초록 (Abstract)

본 연구는 활동기준회계(ABC)와 제약자원이론(TOC) 등의 원가회계시스템 모형에 따라 제약자원하의 최적 연산품 제품배합이 어떻게 달라지는지를 분석하였다. 특히 본 연구는 기존의 연구결과를 더 일반화하기 위해 시뮬레이션방법으로 112개의 난수를 생성하여 원가회계시스템 모형에 따라 연산품 제품배합 결과를 분석하였다. 분석결과는 다음과 같다.
첫째, 의사결정 성과측정치가 사용자원기준이익인 경우에는 ABC 모형이 TOC 모형보다 유의적으로 우월하고, 반면 의사결정 성과측정치가 전통적인 공급자원기준이익인 경우에는 유의적인 차이가 없었다. 이는 연산품 의사결정에 적용하는 원가회계시스템 모형에 따라 의사결정 결과가 상반된다는 것을 보여주는 것으로, 특히 사용자원기준이익의 경우에는 기존의 제품배합 의사결정에 대한 연구와 일치한다. 따라서 경영자가 운영원가의 발생에 대해 재량권을 가질 경우에는 활동기준회계가 더 적절하다.
둘째, 연산품 생산량은 ABC모형이 TOC모형에 비해 유의적으로 많았다. 또한 이로 인해 생산활동에 사용된 자원의 수량도 유의적으로 많았다. 이는 ABC 모형이 사용자원기준을 기준으로 연산품 제품배합 의사결정을 한 결과이고, 이 또한 기존의 연구결과와 일치한다.

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