국가 재무제표상 비배분비용 배분에 관한 연구

• Published in: 한국비교정부학보 Vol. 20; no. 4; pp. 281 - 304
• Main Authors: 정창훈(Chang-Hoon Jung), 주윤창(Yun-Chang Ju)
• Format: Journal Article
• Language: Korean
• Published: The Korean Association For Comparative Government 31.12.2016; 한국비교정부학회
• Subjects: 행정학; 관리운영비; Total Program Cost; 프로그램총원가; 비명시 비배분비용; 비배분비용; Implicit-Nondistributable Expense; Improvement of Government Cost Allocation; 명시 비배분비용; 비배분비용 개선; Operating Cost; Non-distributable Expense
• ISSN: 1598-964X; 2713-5357

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. KCI Citation Count: 0