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방위산업 원가보상제도의 분석 : A Cost Reimbursement System Analysis for the Korean Defense Industry
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 안태식 | - |
dc.contributor.author | 진선근 | - |
dc.date.accessioned | 2010-01-25T04:43:57Z | - |
dc.date.available | 2010-01-25T04:43:57Z | - |
dc.date.issued | 2001-03 | - |
dc.identifier.citation | 경영논집, Vol.35 No.1, pp. 87-112 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/43353 | - |
dc.description | 2001-03 | - |
dc.description.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. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영연구소 | - |
dc.subject | defense industry | - |
dc.subject | cost reimbursement system | - |
dc.subject | cost manipulation incentive | - |
dc.title | 방위산업 원가보상제도의 분석 | - |
dc.title.alternative | A Cost Reimbursement System Analysis for the Korean Defense Industry | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Ahn, Tae-Sik | - |
dc.contributor.AlternativeAuthor | Jin, Sun-Keun | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 112 | - |
dc.citation.number | 1 | - |
dc.citation.pages | 87-112 | - |
dc.citation.startpage | 87 | - |
dc.citation.volume | 35 | - |
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