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ISSN : 1229-6783(Print)
ISSN : 2288-1484(Online)
Journal of the Korea Safety Management & Science Vol.16 No.3 pp.451-469
DOI : http://htp:/dx.doi.org/10.12812/ksms.2014.16.3.45

BSC와 EVA를 이용한 TDABC 통합시스템의 개발

최 성 운*
*가천대학교 산업공학과

Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA)

Sungwon Choi*
*Department of Industrial Enginering, Gachon University

Received July 20, 2014; Revision Received September 18, 2014; Acepted September 18, 2014.

Abstract

The purpose of this study is to implement and develop the integrated Economic Value Aded (EVA) andTime-Driven Activity-Based Costing (TDABC) model to sek both improvement of Net Operating Profit LesAdjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Les Adjusted Tax(NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by CostCapacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving theeficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. Inaditon, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linkingbetwen the laging indicators and the thre leading indicators. The thre leading indicators include customer,internal proces and growth and learning perspectives whereas the laging indicator includes NOPLAT and CCin terms of financial perspective. When the Critcal Suces Factor (CSF) of BSC is cascading as a cause andan efect relationship, time driver of TDABC and capital driver of EVA can be used eficiently as KeyPerformance Indicator (KPI) of BSC. For a beter understanding of the proposed EVA/TDABC model andBSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the timedriver of TDABC and the capital driver of EVA are known to lesen indirect cost from comprehensive incomestatement when increasing the eficiency of operating IC from the statement of financial positon with unifedKPI cascading of aligned BSC CSFs.
EVA,TDABC,NOPLAT,IC,CC,CCR,WACC,Time Driver,Capital Driver,BSC,CSF,KPI

 

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