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방위산업 원가보상제도의 분석 : A Cost Reimbursement System Analysis for the Korean Defense Industry
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- Authors
- Issue Date
- 2001-03
- Publisher
- 서울대학교 경영연구소
- Citation
- 경영논집, Vol.35 No.1, pp. 87-112
- Description
- 2001-03
- Abstract
- The main purpose of this research is to analyze the cost reimbursement system for defense
contractors in Korea and propose an improved one. Current system induces defense
contractors to continue their old labor-intensive production method because reimbursement
is direct labor cost based. Since reimbursement is determined by the name of accounts based
on financial reporting classification, quality improvement effort, technology innovation and
other investment activities cannot be appropriately reimbursed. Because the capital charges
for the investment base is included in the maximum reimbursement rate, there exists a
negative incentive to invest additionally. Cost reimbursement system needs to be redesigned
to induce capital investment, innovation and quality improvement.
- ISSN
- 1229-0491
- Language
- Korean
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