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18.97.9.173
한국어
ENG
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한국회계학회
회계저널
은행업의 시간동인 ABC 모형 개발과 서비스별 원가산정,
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은행업의 시간동인 ABC 모형 개발과 서비스별 원가산정,
Costing Banking Services Using Time-Driven Activity-Based Costing
안태식 ( Tae Sik Ahn ) , 정형록 ( Hyung Rok Jung ) , 송승아 ( Seung Ah Song )
한국회계학회
2009.06
회계저널
vol. 18 iss. 2
185-219(35pages)
UCI
I410-ECN-0102-2012-320-002913853
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은행업
시간동인 활동기준원가계산
원가계산시스템
실질조업도
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