국가 재무제표상 비배분비용 배분에 관한 연구

• 영문명: An Analysis on the Allocation of Non-distributable Expense in Government
• 발행기관: 한국비교정부학회
• 저자명: 정창훈(Chang-Hoon Jung) 주윤창(Yun-Chang Ju)
• 간행물 정보: 『한국비교정부학보』제20권 제4호, 281~304쪽, 전체 24쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2016.12.30

영문 초록

This study examines whether the size and the ratio of non-distributable expense decreases as time passes by in various department of Korean government from 2010-2014. To achieve the research goal, this study analyzes the trends of non-distributable expenses of more than 56 departments by employing panel dataset. According to the literature, if the size of non-distributable cost decreases, cost allocation of government improves. By examining total program cost, operating cost, and non-distributable cost(expense) of government departments, the regression results show that both the size and the ratio of non-distributable expenses decreases as year passes by during the study period. Thus, the results suggest that cost allocation of government departments are improving during study period. The results of findings in this study provides method on how to test whether government departments are improving cost allocation.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구방법

Ⅳ. 분석결과

Ⅴ. 결 론

참고문헌

키워드

비배분비용 명시 비배분비용 비명시 비배분비용 비배분비용 개선 프로그램총원가 관리운영비 Non-distributable Expense Implicit-Nondistributable Expense Improvement of Government Cost Allocation Total Program Cost Operating Cost