Browse

방위산업 원가보상제도의 분석
A Cost Reimbursement System Analysis for the Korean Defense Industry

Cited 0 time in Web of Science Cited 0 time in Scopus
Authors
안태식; 진선근
Issue Date
2001-03
Publisher
서울대학교 경영연구소
Citation
경영논집, Vol.35 No.1, pp. 87-112
Keywords
defense industrycost reimbursement systemcost manipulation incentive
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
URI
http://hdl.handle.net/10371/43353
Files in This Item:
Appears in Collections:
College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.35 (2001)
  • mendeley

Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.

Browse