방법 비교

	활동 기준 원가 계산	감사에서의 분석 절차	원가-수익-이익 분석
분야	회계학	회계학	회계학
계열	MCDM	MCDM	MCDM
기원 연도	1987	1983	1940s
창시자	Robert S. Kaplan and Robin Cooper	American Institute of Certified Public Accountants (AICPA)	Managerial accounting theorists and practitioners
유형	Advanced managerial accounting methodology	Audit procedure methodology	Managerial accounting and decision analysis framework
원전	Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.	Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education.
별칭	ABC System, Activity-Based Management, Activity Costing	Analytical Review, Ratio Analysis, Trend Analysis	Break-Even Analysis, CVP Analysis, Contribution Margin Analysis
관련	2	4	2
요약	Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arbitrary allocation bases (e.g., machine hours or direct labor), ABC traces costs to specific activities (purchasing, machine setup, quality control) and then to products based on which products actually consume those activities, providing more accurate product costs for decision making.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.	Cost-Volume-Profit (CVP) Analysis is a foundational managerial accounting method that examines the relationships among costs, sales volume, and profit. By analyzing how changes in production volume, selling price, and cost structure affect profitability, managers can make informed decisions about pricing, production, and strategic direction. CVP analysis provides insight into break-even points and the profit generated at various activity levels.