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

DC Field Value Language
dc.contributor.author안태식-
dc.contributor.author진선근-
dc.date.accessioned2010-01-25T04:43:57Z-
dc.date.available2010-01-25T04:43:57Z-
dc.date.issued2001-03-
dc.identifier.citation경영논집, Vol.35 No.1, pp. 87-112-
dc.identifier.issn1229-0491-
dc.identifier.urihttps://hdl.handle.net/10371/43353-
dc.description2001-03-
dc.description.abstractThe 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.
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dc.language.isoko-
dc.publisher서울대학교 경영연구소-
dc.subjectdefense industry-
dc.subjectcost reimbursement system-
dc.subjectcost manipulation incentive-
dc.title방위산업 원가보상제도의 분석-
dc.title.alternativeA Cost Reimbursement System Analysis for the Korean Defense Industry-
dc.typeSNU Journal-
dc.contributor.AlternativeAuthorAhn, Tae-Sik-
dc.contributor.AlternativeAuthorJin, Sun-Keun-
dc.citation.journaltitle경영논집-
dc.citation.endpage112-
dc.citation.number1-
dc.citation.pages87-112-
dc.citation.startpage87-
dc.citation.volume35-
Appears in Collections:
College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.35 (2001)
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