건설업 원가계산 및 관리의 문제점과 개선방향

윤종철,한종수,이상철 한국회계학회 2018 회계저널 Vol.27 No.3

건설업은 개별 건설현장을 원가대상으로 설정하여 원가를 집계하고 관리하는 개별원가계산시스템을 적용하고 있다. 건설원가는 수급자인 건설업자가 건설공사의 전부 또는 일부를 다시 도급하는 하도급 구조를 가지고 있기 때문에, 일반 제조업의 재료비, 노무비 및경비의 3가지 원가요소 이외에 외주비라는 항목을 추가로 구분한다. 건설원가요소 가운데외주비가 차지하는 비중이 가장 높으며, 그 다음으로 재료비, 현장경비 및 노무비의 순으로비중이 낮아지는 것으로 나타났다. 건설원가에서 차지하는 비중이 가장 낮은 노무비는 건설규모가 커질수록 비중은 더욱 낮아지는 것으로 나타났다. 한편 건설원가를 건설현장에집계하기 위해 건설원가를 직접건설원가와 간접건설원가로 구분한 후, 직접건설원가는 건설현장에 직접 추적하는 반면 간접건설원가는 3단계의 배부과정을 거쳐 건설현장에 집계한다. 건설업은 공사기간이 장기여서 건설환경의 변화에 따라 원가발생의 변동성이 커질 수 있고원가대상인 건설현장의 여건과 시공조건의 제약에 따라 투입되는 원가요소가 달라지기 때문에, 일반제조업에 비해 원가관리가 어렵다. 그리고 하도급으로 인해 발생하는 외주비가건설원가의 절반을 넘는 비중을 차지하고 있기 때문에, 하수급인의 원가관리 역량이 건설현장의 원가관리에 직접적인 영향을 미칠 수 있다. 이러한 상황에서 한국 건설업은 외부이해관계자를 위한 재무보고에 초점을 맞추어 원가를 계산해왔으며, 건설기업의 자원을 효율적으로 배분하기 위한 관리적인 목적에서 원가계산 및 관리가 이루어지지 못했다. 간접건설원가 비중이 높아짐에도 불구하고 간접건설원가를 직접건설원가에 비례하여 건설현장에배부하기 때문에, 건설현장에 대한 원가계산의 왜곡은 물론 정확한 수익성을 분석하지 못하는 한계가 발생한다. 건설업의 특성에 의해 표준설정과 통제가 어렵고, 외주비에 대한 체계적인 관리가 이루어지고 있지 못하며, 건설현장 및 하수급인의 원가마인드가 미흡하며, 원가계산 및 관리를 위한 조직과 전문인력이 부족하고, 전략적 관점에서 건설원가를 관리하지 못하는 것도 문제점으로 지적할 수 있다. 이러한 문제점을 개선하기 위해서는 정확한 건설원가를 계산할 수 있는 시스템을 갖추는것이 중요하다. 추적이 어렵거나 추적으로 인한 효익이 비용보다 낮은 간접건설원가를 발생시키는 활동을 분석하여, 활동을 매개로 건설원가를 건설현장에 추적하는 활동기준원가계산방법을 적용할 필요가 있다. 시공 및 이후단계에서 전체수명주기원가의 대부분이 발생하지만 시공이전 단계에서 대부분의 원가가 확정되기 때문에, 시공이전 단계인 구상 및 설계단계에서 비효율을 제거할 수 있는 노력과 역량을 개발할 필요가 있다. 건설현장 구성원들이 원가마인드를 갖추고 원가관리에 적극적으로 참여하고, 하수급인의 원가관리 역량을강화하며 협력할 필요가 있다. 가치공학과 수명주기원가계산 이외에 활동기준원가관리, 목표원가계산 및 품질원가계산과 같은 전략적 원가관리기법을 이용하여 경쟁우위를 얻기 위한 장기적인 원가관리 노력을 기울여야 한다. 건설원가정보시스템을 구축하여 건설원가관리를 위한 의사결정에 필요한 정보를 제공할 수 있어야 하며, 건설원가관리를 위한 본사전담부서와 건설현장의 원가관리를 위한 조직을 만들고 전문인력을 보강할 ... Job-order costing is used in the construction industry to determine costs for each individual construction project. One thing peculiar is that, in addition to the three basic elements of manufacturing costs such as materials, labor, and overhead costs, subcontracting costs commonly incur in almost all construction projects. The subcontracting costs are actually the largest element of construction costs, followed by materials, overhead, and labor costs. The proportion of labor costs decreases as the project size increases. The construction costs are also classified into direct and indirect costs. Direct costs are traced directly to each specific construction project, whereas indirect costs are allocated using the three-step procedure. Cost management in the construction industry is more complicated, comparing to other industries, because there is a high volatility in costs due to a long-term nature of construction. It is also because the combination of cost elements differs depending upon the conditions of construction sites and constraints on construction contracts. Moreover, since subcontracting costs account for more than half of construction costs, subcontractors’ ability to manage costs has direct effects on cost management. Interestingly, in Korea, construction costs are computed for external reporting purpose rather than for management purpose. Indirect construction costs, even though they have been constantly increased, are allocated to each construction project in proportion to direct construction costs. It results in distortions in cost estimation and/or profitability analysis. Other factors that may cause poor cost management include: difficulties in setting cost standards, non-systematic management of subcontracting costs, lack of subcontractors’ awareness of cost management, insufficient man power for effective management of costs, and ineffective use of strategic cost management system. To address these problems, construction companies need a system that enables them to find accurate construction costs such as Activity-Based Costing (hereafter, ABC). ABC is a method to identify activities incurring indirect costs which are hard to be traced. It is also necessary to make efforts to reduce inefficiency at the pre-construction designing stage, where most of the life-cycle costs are determined. All members of the construction project should also be involved in managing costs. Contractors should cope with their subcontractors in improving subcontractors’ skills of cost management. Long-term efforts to manage costs are especially required to achieve competitive advantages; applying strategic cost management methods such as ABC, target costing, and quality costing. A construction cost information system is also needed to provide information for decision-making. Finally, it is necessary to establish cost management departments at both the head office and construction sites, and to address issues through continuous communication between the head office and construction sites.

스마트건설안전 비용의 안전관리계획서 계상 현황 분석을 통한 활성화 방안 연구

원정훈,장남권,유지영,Won, Jeong-Hun,Jang, Nam Gwon,Yu, Ji Young 한국안전학회 2022 한국안전학회지 Vol.37 No.3

This study analyzed the smart construction safety cost included in safety management plans that are approved before construction. Specifically, it refers to the cost incurred in constructing and operating a safety management system using wireless communication and facilities. Based on the obtained statistical results, an activation policy for the inclusion of the smart construction safety cost in building safety management plans was proposed. The smart construction safety cost must be included in the safety management cost; notably, this is mandated by the Construction Technology Promotion Act. However, there are some problems with the inclusion of smart construction safety costs. To analyze the problems encountered when calculating the smart construction safety cost and including it in safety management plans, in this study, statistical analysis was performed using the data of 1,334 safety management plans received at the Construction Safety Management Integrated Information (CSI) from June to August 2021. The results show that only 50.7% of the safety management plans included the smart construction safety cost although the current law mandates 100% inclusion of these costs. Thus, it is apparent that the smart construction safety costs are only included in a low proportion of sites. In addition, the calculated smart construction safety costs were shown to have a small correlation with the construction cost; moreover, they appeared to be distributed at a constant cost level. In this context, it is believed that perfunctory cost calculations were performed at most sites since the effect of the construction cost on the smart construction safety cost was negligible. Therefore, it is necessary to improve the inclusion of smart construction safety costs by strengthening the authorization process of the approval institute of safety management plans. In addition, institutional support, such as guidelines that promote the calculation and inclusion of appropriate smart construction safety costs according to the characteristics of sites, are needed.

최고경영자의 리더십이 건설품질경영활동과 건설품질경영성과에 관한 실증연구

조진호,Cho, Jin-Ho 한국품질경영학회 2017 품질경영학회지 Vol.45 No.3

Purpose:?The purpose of this study is to analyze the causal relationship between top management 's leadership and construction quality management activities that affect construction management performance based on construction quality management. Methods:?As its method, the causal relationship between the leadership of top management and the key management factors of construction quality management activities affecting management performance is analyzed by using the structural equation model. The construction companies used in the analysis sample conducted surveys on companies that are conducting ISO, KOSHA, OHSAS, DQC, and so on. Results:?It was revealed that top management's leadership has a great influence on management performance and all management factors of construction quality management activities. However, safety management does not affect the management performance of construction quality management activities. And top management's leadership on management performance are explained by the mediating effect of cost, time, quality and communication among management factors of construction quality management activities. Conclusion:?In the previous study, the quality management activities and the ISO - based integrated total quality management system (TQM) applied in the manufacturing or service industries were presented as empirical results. However, this study presents the results of different studies by presenting empirical study results by selecting time, cost, quality, safety and communication as key management factors of quality management activities of construction companies through reviewing and analyzing previous studies in construction field.

The Influence of Organizational External Factors on Construction Risk Management among Nigerian Construction Companies

Adeleke, A.Q.,Bahaudin, A.Y.,Kamaruddeen, A.M.,Bamgbade, J.A.,Salimon, Maruf Gbadebo,Khan, Muhammad Waris Ali,Sorooshian, Shahryar Occupational Safety and Health Research Institute 2018 Safety and health at work Vol.9 No.1

Background: Substantial empirical research has shown conflicting results regarding the influence of organizational external factors on construction risk management, suggesting the necessity to introduce a moderator into the study. The present research confirmed whether rules and regulations matter on the relationships between organizational external factors and construction risk management. Methods: Based on discouragement and organizational control theory, this research examined the effects of organizational external factors and rules and regulations on construction risk management among 238 employees operating in construction companies in Abuja and Lagos, Nigeria. A personally administered questionnaire was used to acquire the data. The data were analyzed using partial least squares structural equation modeling. Results: A significant positive relationship between organizational external factors and construction risk management was asserted. This study also found a significant positive relationship between rules and regulations and construction risk management. As anticipated, rules and regulations were found to moderate the relationship between organizational external factors and construction risk management, with a significant positive result. Similarly, a significant interaction effect was also found between rules and regulations and organizational external factors. Implications of the research from a Nigerian point of view have also been discussed. Conclusion: Political, economy, and technology factors helped the construction companies to reduce the chance of risk occurrence during the construction activities. Rules and regulations also helped to lessen the rate of accidents involving construction workers as well as the duration of the projects. Similarly, the influence of the organizational external factors with rules and regulations on construction risk management has proven that most of the construction companies that implement the aforementioned factors have the chance to deliver their projects within the stipulated time, cost, and qualities, which can be used as a yardstick to measure a good project.

The Influence of Organizational External Factors on Construction Risk Management among Nigerian Construction Companies

A.Q. Adeleke,A.Y. Bahaudin,A.M. Kamaruddeen,J.A. Bamgbade,Maruf Gbadebo Salimon,Muhammad Waris Ali Khan,Shahryar Sorooshian 한국산업안전보건공단 산업안전보건연구원 2018 Safety and health at work Vol.9 No.1

Background: Substantial empirical research has shown conflicting results regarding the influence of organizational external factors on construction risk management, suggesting the necessity to introduce a moderator into the study. The present research confirmed whether rules and regulations matter on the relationships between organizational external factors and construction risk management. Methods: Based on discouragement and organizational control theory, this research examined the effects of organizational external factors and rules and regulations on construction risk management among 238 employees operating in construction companies in Abuja and Lagos, Nigeria. A personally administered questionnaire was used to acquire the data. The data were analyzed using partial least squares structural equation modeling. Results: A significant positive relationship between organizational external factors and construction risk management was asserted. This study also found a significant positive relationship between rules and regulations and construction risk management. As anticipated, rules and regulations were found to moderate the relationship between organizational external factors and construction risk management, with a significant positive result. Similarly, a significant interaction effect was also found between rules and regulations and organizational external factors. Implications of the research from a Nigerian point of view have also been discussed. Conclusion: Political, economy, and technology factors helped the construction companies to reduce the chance of risk occurrence during the construction activities. Rules and regulations also helped to lessen the rate of accidents involving construction workers as well as the duration of the projects. Similarly, the influence of the organizational external factors with rules and regulations on construction risk management has proven that most of the construction companies that implement the aforementioned factors have the chance to deliver their projects within the stipulated time, cost, and qualities, which can be used as a yardstick to measure a good project.

조경시공현장 안전관리 항목에 관한 연구

박재영 한국환경과학회 2022 한국환경과학회지 Vol.31 No.7

Research activities and discussions on specialized areas reflecting the specificity of landscape construction are necessary. Therefore, this study was conducted with the purpose of presenting basic data for efficient field management by deriving items necessary for safety management in landscape construction fields through experts' opinions. A survey was conducted using Delphi analysis to derive "management items" and "safety management items according to landscape type" for landscape construction field safety for a total of 15 landscape construction specialists. The survey results showed that four top items were derived from the "management items" for the safety of landscape construction fields; they include: "safety and health management organization and education," "industrial safety and health management expenses," "payment of personal protection," and "establishment of safety measures." In addition, two to five items for each higher item appeared and resulted in a total of 13 lower items. Personnel, organization, budget, etc. for safety management are always required in the field, and the monitoring part of whether these elements are working was also taken up as a management item. In the "Management items according to each landscape construction" a total of eight landscape type were distinguished, they include: ‘Reinforced concrete work’, ‘Masonry work’, ‘Plaster's work’, ‘Waterproof work’, ‘Stone masonry work’, ‘Pavement work’, ‘Facilities work’, and ‘Planting work’. Furthermore, two to seven sub-items for each construction type were derived, and a total of 35 management items were presented.

공공 건설사업의 효율적 건설사업관리수행을 위한 제도개선방안 - 총사업비관리지침을 중심으로 -

조영준 한국건설관리학회 2020 한국건설관리학회 논문집 Vol.21 No.1

In large public construction projects with a certain size or larger that need to be carried out over a number of years, the Authority must secure a budget for construction project management activities by the construction manager. There is no problem if the project management budget secured by the issuing Authority and the project management budget executed by the issuing Authority are the same, but if not, various problems will arise. Therefore, in this study, the following measures were proposed to improve the system for efficient operation of construction project management: First, the construction project management terms and tasks specified in the statutes and the guidelines of government agencies should be unified and the standard for calculating consideration should be unified. Second, the total project cost management guideline should be specified so that the missing construction project manager can receive compensation for the technical proposal. Third, if the project cost is changed in the long-term continuous construction project, the construction project management expense should be adjusted accordingly. Fourth, if construction project management service is required from the Authority, the basis for consignment to a specialized institution should be specified in the total project cost management guideline.

ESG 경영전략 기업경쟁력에 미치는 영향에 관한 연구 -건설업을 중심으로-

박수만,정형일 한국로고스경영학회 2023 로고스경영연구 Vol.21 No.1

Global companies are declaring net zero and 100% use of renewable energy(RE100), which is in a state where carbon emissions are not increasing, and are calling for social responsibility and transparent management for sustainable management. Advanced countries are obligated to disclose ESG in conjunction with climate change, and if regulations are tightened, it will appear as an entry barrier for Korean exporters. ESG management refers to all management activities that enable corporate continuous growth by leading the environmental protection such as reducing carbon emissions, increasing corporate value through social contribution, and practicing governance that strictly complies with laws and ethics. When analyzing the eco-friendly effect of each case of ESG management strategy, SK Innovation, Hyosung T&C, and Hanwha Qcells achieved eco-friendly performance based on innovation in production facilities and processes.In addition, the domestic construction industry's share of GDP and real output are stagnating, and growth and profitability are showing a decreasing trend during the 2017-2020 period. Structural problems of the domestic construction industry were discussed focusing on structural problems of the construction industry, such as strengthening regulations of the construction industry, comprehensive bidding system,division of labor, and specialization. According to the preliminary evaluation of ESG by the Korea Economic Daily, Hyundai Engineering & Construction and GS Engineering & Construction were rated C, respectively. In addition, according to the ESG evaluation of maekyung and sustainable power plants, as of February 2021, the overall ESG score of the top 100 domestic market capitalization companies was 54.24, and Hyundai Engineering & Construction was included in the middle and lower ranks with 53.35 and GS Engineering & Construction 51.87.The construction industry is a representative non-green industry, and various construction wastes are inevitably generated in the process of material processing, redevelopment, and reconstruction work. Construction companies such as Samsung C&T, SK Eco Plant, POSCO E&C, Hanwha E&C, and DL E&C issued ESG bonds. Due to the small size of the professional construction industry, the understanding and introduction performance of ESG management strategies by worker size is low, and the cost burden of ESG promotion is a limiting factor in introducing ESG management strategies. As a future research project, I would like to present an analysis of the effect of introducing ESG management strategies in the construction industry through an empirical analysis between ESG cost burden and sales and value added by company. 글로벌 기업은 탄소배출이 증가하지 않는 상태인 넷제로(net zero)와 신재생에너지 100% 사용(RE100)을 선언하는 추세이며 지속가능 경영을 위한 사회적 책임과 투명경영을 촉구하고 있다. 선진국은 기후변화와 맞물려 ESG 공시를 의무화하고 있으며 규제를 강화할 경우 한국 수출기업에게는 진입장벽으로 나타나게 될 것이다. ESG 경영은 기업이 탄소배출 저감 등 환경보호를 선도함과 동시에 사회공헌을 통해 기업 가치를 높이며, 법과 윤리를 철저히 준수하는 지배구조 확립을 실천하여 기업의 지속적인 성장을 가능하게 하는 제반 경영 활동을 의미한다. ESG 경영전략의 도입사례별 친환경 효과를 분석하면 SK이노베이션, 효성티앤씨, 한화큐셀의 경우 생산설비 및 공정의 혁신을 기반으로 친환경 성과를 달성하였다. 그리고 국내 건설업의 GDP 비중과 실질 생산액의 침체와 성장성 및 수익성이 2017∼2020년 기간동안 감소 추세를 나타내고 있다. 국내 건설업의 구조적 문제점으로는 건설업 규제의 강화, 종합심사낙찰제의 한계, 분업과 전문화 등 건설업의 구조적 문제점을 중심으로 논의하였다. 한국경제신문의 ESG 사전평가에 따르면 건설업은 현대건설과 GS건설이 각각 C등급으로 평가되었다. 또한 매경·지속가능 발전소 ESG 평가에 따르면 2021년 2월 기준 국내 시가 총액 100대 기업의 ESG 종합점수는 54.24이며 현대건설 53.35, GS건설 51.87 등으로 중하위권에 포함되었다. 건설업은 대표적인 비친환경 업종으로서 자재 가공, 재개발·재건축 공사 진행과정에서 각종 건설폐기물 발생이 불가피하다. 삼성물산, SK에코플랜트, 포스코건설, 한화건설, DL이앤씨 등의 건설사가 ESG 채권을 발행하였다. 전문직별 건설업은 규모의 영세성으로 인해 종사자규모별 ESG 경영전략에 대한 이해도와 도입실적이 낮은 실정이며, ESG 추진상의 비용 부담이 ESG 경영전략 도입의 제약요인으로서 제4차 산업혁명의 도약을 저해하고 있다. 향후 연구과제로서 건설업의 ESG 비용 부담과 업체별 매출액 및 부가가치간의 실증분석을 통한 건설업 ESG 경영전략 도입효과 분석을 연구과제로 제시하고자 한다.

민사건설재판의 개선방안에 관한 연구

한나라 ( Han Nara ),김성화,양승욱,이단비 사법정책연구원 2023 연구보고서 Vol.2023 No.6

Given the highly specialised, technical, and complex nature of construction disputes, the civil construction litigation process would be difficult, time-consuming, and costly in terms of practice. In Korea, in order to ensure the just, faithful and efficient trial in the civil construction cases, special civil divisions on construction are established in several district and high courts; expert evidence is commonly employed in most construction cases that require special technical knowledge; and for greater expertise, a “Construction Case Specialist Judge” and a “Standing Technical Adviser” system are implemented in the construction litigation sector. In addition, several practical handbooks and programs are in place to help with expert evidence procedure and construction litigation practice. Despite the above efforts, problems regarding civil construction litigation still remain unresolved in Korea. They are mainly related to the expert evidence system, such as a lack of qualifications for experts and a lack of expertise and preparation of litigants, which contribute to poor results, delayed procedures, and high costs. Moreover, due to the complexity, numerous case-dockets, and various types of construction cases, construction litigation per se is a complicated and convoluted process. Consequently, the above factors lead to delays in litigation, lowering the parties' satisfaction with the procedure and causing a negative impact on the public’s trust in the judicial system. In order to solve the problems and improve the civil construction litigation system in Korea, efforts should be made to draw implications by reviewing related systems in foreign countries as well as to examine Korea’s current situation. First, the UK has established the Technology and Construction Court (TCC) dedicated to construction cases. Adjudication and the Pre-Action Protocol for Construction and Engineering Disputes successfully has played a part to reduce the amount of litigation. When the disputes end up in litigation, the courts’ case management power and pre-trial preparation are to be strengthened to ensure intensified proceedings. Furthermore, the expert evidence system is employed to supplement the expertise of the court. In Germany, courts and construction-related associations are closely connected to guarantee the qualifications of experts, who are publicly appointed and managed by Chambers of Commerce. It focuses on the role of experts as advisors and the parties’ right to participate in the process. Expert evidence system is also important in France’s civil construction litigation, which appoints an “Especially Entrusted Judge” to supervise the expert evidence proceedings. The adversarial principle should also be abided by in expert evidence procedures, and several expert meetings (Accedit) are held before submitting the expert report in order to inform the parties thereof and allow them to comment thereon. Additionally, Judicial Experts are registered and managed in a strict manner by the Court of Cassation and each Court of Appeal, and several entities are involved in qualification screening for the registration of the list of experts. In Japan, the Committee on Construction Lawsuits, composed of both experts and lawyers, is involved in the recommendation and management of each expert. It discusses the improvement measures for civil construction litigations. Japanese courts have established specialist divisions to deal with construction cases and have provided standardised proceeding models and Scott Schedule examples regarding some types of construction cases to promote efficiency in dealing with cases. Recently participation of Technical Advisers has been on the increase to bolster the expert knowledge in the proceedings. Based on the analysis above, this research suggests the specific improvement measures by categorizing following three parts; efficiency of proceedings, qualified expert system, and strengthened professionalism. In the pre-trial stage, this research proposes “Case Management Information Tables” and “Case Management Plan Tables” to be used by courts and the parties to set down a detailed plan. The research also makes suggestion to amend the Supreme Court’s Civil Procedure Regulation for the purpose of providing the legal grounds for planned trials. Examples of tables which clearly set out the issues and evidence in dispute should be provided and available on the website. At the expert evidence stage, it is emphasized to operate the date for expert testimony substantively by using preparation orders and a step-by-step checklist, and also to revise the existing Supreme Court’s Practical Guidance Manual for the purpose of encompassing mandatory expert meetings where experts, parties, their representatives etc. should be obliged to attend. To prevent delays, it proposes the implementation of deadlines within which an expert is to submit his or her report, parties are to give necessary documents to the expert and submit questions as to an expert’s report. Revision of previous handbooks and standard forms, and the development of calculation programs for the reimbursement on the delayed performance are also suggested. This research offers an example structure of judgment in a specific type of construction case. Next, regarding the qualification of experts, a construction expert selection and management committee should be established and the current evaluation of experts in specific cases and expert list adjustment system need to be activated. With respect to the evaluation system, it is also necessary to enable the evaluation of collegiate panels and the presentation of opinions on the evaluation of lawyers (representatives) and standing technical advisers, and to notify the examiners of the results of the case. Finally, in order to strengthen the expertise of civil construction litigations, it is suggested that standing technical advisers should participate in at an early stage of every construction case in principle, and furthermore if possible, especially in small-scale cases, they can take part in as a technical examiner in the Intellectual Property High Court. To this end, it is necessary to promote a joint participation order by two or more standing technical advisers and enlarge the number of standing technical advisers. This research additionally proposes implementation of the Examination Dedicated Judge system that uniformly and intensively manages expert evidence procedures; ultimately the establishment of the Examination Center led by construction case specialist judges, examination dedicated judges, standing technical advisers etc.; the introduction of a British-style adjudication system in the long term.

통합물관리 이행에 따른 상수원 관리지역 지원제도의 정비 방안 연구

전동진,정아영,김철회,김창수,조을생,이정호,한대호 한국환경연구원 2022 기본연구보고서 Vol.2022 No.-

Ⅰ. Introduction 1. Research background and objectives □ Background of the research ㅇ Residents of water supply management areas, including water supply protection zones, are at a disadvantage due to various restrictions on activities and the installation of facilities. Resident support projects for compensation are specified in the Water Supply and Waterworks Installation Act, Act on Water Management and Residents Support in the Four Major River Basins, and Act on Construction of Dams and Assistance to Their Environs. ㅇ Due to inconsistency of legislation in terms of the operational form and the the lack of coherence in the laws, the number of civil complaints from residents is increasing, and conflicts are occurring between the project target regions and between beneficiaries and victims. ㅇ It is time to improve the efficiency of projects, given problems including the overlapping of the target areas, scopes, and operations of the resident support project and the confusion in the establishment, execution, and implementation of project plans. ㅇ It is required that the transparency, effectiveness, and equity of support projects be improved to avoid one-time, wasteful, small-scale support projects and to solve the problem of inequity in affected areas by protecting water quality of water sources or securing stable water. □ Objectives of the research ㅇ In order to solve the disadvantages caused by various activity regulations that were established for water quality protection of water sources and stable water supply, this study aimed to establish a plan for the implementation, operation, integration and maintenance of the resident support project that is being implemented. 2. Research content and structure □ Content of the research ㅇ The current status and issues related to the targets, establishment procedure, financial resources, and the execution of plans and management of resident support programs according to laws and regulations were reviewed. Cases of support for neighboring areas and resident support projects of other domestic ministries, regulatory standards and financial resources for water quality conservation abroad, the promotion system for resident support projects, and project content were reviewed. ㅇ The integration and improvement plan of the support system for water supply management areas was proposed considering the aspects of improving the regulation and support standards, efficiency and transparency, and integrated water management. □ Research structure ㅇ This study was conducted following the structure below. Ⅱ. Analysis of the Current Status of Water-related Resident Support Projects 1. History of resident support projects □ Resident support projects in water supply protection areas under the Water Supply and Waterworks Installation Act ㅇ In April 1999, the resident support project was introduced as a financial support system was needed for residents in the water supply protection areas, and the policy participation was encouraged by supporting the regulation on activities in the areas, and improving the water quality, living environment, and income levels. □ Resident support project by water system management fund according to the Act on Water Management and Resident Support in River Basins ㅇ In the late 1990s, polluted tap water emerged as a social problem, and the Comprehensive Strategy for the Management of Four MAjor Rivers was developed from 1998 to 2002. In order to legally support this, the Act on Water Management and Residents Support in Four Major River Basins was enacted and implemented. ㅇ With the enactment of the Act on the Improvement of Water Quality and Support For Residents of the Han River Basin in 1999 and the Act on Water Management and Residents Support in the Nakdong River Basin, the Act on Water Management and Resident Support in the Geum River Basin, and the Act on Water Management and Resident Support in the Yeongsan and Seomjin River Basins in 2002, some target areas for resident support projects in the water supply protection areas based on the Water Supply And Waterworks Installation Act became subject to the Act on Water Management and Residents Support in Four Major River Basins. □ Support project for areas around dams under the Act on Construction of Dams and Assistance to Their Environs ㅇ In 1999, the Act on Construction of Dams and Assistance to Their Environs was enacted to facilitate the new construction of dams, and since 2001, support projects for areas around dams have been implemented in accordance with the Act. The target range has been expanded to include Hydroelectric plants, multi-purpose dams, dams for water use only, and flood control dams, and the contribution rate of contribution fund is increasing. 2. Comparison of institutional characteristics □ Main characteristics of support projects under the three laws ㅇ The implementation procedures, implementation agencies, and content of the support projects according to the three laws are similar, but there are some differences in the purpose and basic direction, financial resources, department in charge, target areas and target residents. □ Project types ㅇ Support projects according to the three laws commonly include projects involving income increase, welfare promotion, and education programs, but the specific scopes are different. □ Enforcement systems ㅇ The overall implementation processes are similar except for the fact that the applicable laws are different and the departments in charge under the Ministry of Environment are different. □ A system of collecting opinions from residents ㅇ Opinions of residents are collected by the village head. □ Linking with other projects ㅇ It is encouraged that the simultaneous application for other projects funded by different resources is avoided if resident support projects subject to the Water Supply ~ River Basins are underway in the area, but there are no corresponding provisions for the support projects for areas near dams. □ Follow-up management and evaluation ㅇ The Act on Water Management and Resident Support in River Basins stipulates matters concerning guidance for and inspection of facilities and goods in the guidelines and allows corresponding measures to be taken if malpractice is found, but the response measures support projects under the Water Supply and Waterworks Installation Act and the Act on Construction of Dams and Assistance to Their Environs are relatively weak. ㅇ Resident support projects in the water supply protection areas are not subject to evaluation according to the Water Supply and Waterworks Installation Act, and resident support projects funded by the Four Major Rivers Water Fund are not evaluated except for those relevant to the Han River. 3. Comparison of the management and operational statuses □ Status of the management agencies ㅇ Support projects under the three laws are carried out by the department in charge of each corresponding management agency but in the case of some local governments, they are handled by a single department although each project is subject to the different law and regulations; in this case, it was found that efforts are being made to eliminate redundancy in project plans. □ Project area and target residents ㅇ Unlike support projects under the Act on Water Management and Resident Support in River Basins, the projects in water supply protection areas under the Water Supply and Waterworks Installation Act are planned based on the contributions from water service providers who have no relation to the target area and population, which affects the equity of compensation between local governments. ㅇ The project costs per area and population according to the Act on Water Management and Resident Support in River Basins are 43 million won and 1.2 million won, which is about 1.5 times and 2.7 times higher than those specified in the Water Supply and Waterworks Act. ㅇ A total of 27 dams are eligible for support projects for areas around dams, and the proportion of sales revenue for contributions has increased and the total budget for support projects in areas around dams has also increased with the addition of new dams. □ Project status ㅇ In the case of the Water Supply and Waterworks Installation Act, projects with a budget of less than 5 million won and less than 500 million won are evenly distributed. In the case of resident and dam area support projects under the Act on Water Management and Resident Support in River Basins, the percentage of projects with a budget of less than 30 million won account for 87.6% and 79.1%, respectively. ㅇ In all of the support projects under the three laws, the percentage of the welfare promotion projects was highest, followed by the projects to increase income levels. 4. Discussion on the improvement of the support system for water supply management areas and reflecting the result □ Necessary improvements for consideration ㅇ Since each stakeholder such as residents, villages as a single unit, and local governments prefer different types of project in the case of resident support projects under the Act on Water Management and Resident Support in River Basins, it is necessary to establish a system by stakeholder to ensure the effectiveness of a project. It will be necessary to adjust the policy direction and establish effective means and a feedback system in consideration of the changes in water system management conditions. ㅇ It is necessary to specify the operating guidelines and regulations of the support system for dam areas and to enhance the effectiveness through collecting opinions. In addition, it is necessary to consider establishing a step-by-step plan to maximize operational efficiency. 5. Changes in the socio-economic environment □ The problem of local population decline ㅇ Considering the characteristics of the regions where water-related resident support projects are being conducted, since there have been socioeconomic changes such as population decline and aging, it is necessary to promote projects taking these factors into account. □ Changes in the agricultural environment and digital agriculture ㅇ Digital innovation is underway to respond to the worsening of terms of trade in the agricultural sector, caused by a decrease in farm populations and the consumption of domestic agricultural products, and an increase in the imports of agricultural products. We aim to pursue a form of agriculture that can sustain agricultural production by harmonizing agriculture and the environment. 6. Stakeholder opinion collection and satisfaction survey results □ Stakeholder opinion collection ㅇ Interviews were conducted with local government officials and resident representatives implementing two or more support projects in order to understand the operating status and difficulties of each support project in accordance with the three laws. ㅇ We aimed to set improvement plans by collecting major opinions focusing on the project promotion, operation, follow-up management, project cost distribution, integration, opinions of the person in charge on improvements, and residents’ needs. □ Satisfaction survey results ㅇ According to the results of the recent satisfaction survey conducted among residents on each support project as of 2020, local residents prefer projects supported by cash in a short period of time regardless of the purpose of projects specified in the law. ㅇ The ultimate purpose of the water-related resident support projects is to increase the income of local residents in the mid- to long-term through regional development. Therefore, it is necessary to increase the satisfaction of residents by actively reflecting their demand, while inducing financial investment in projects for building facilities or infrastructure that can lead the development of the region in the midto long-term. ㅇ It is necessary to make it mandatory to conduct a performance evaluation for a project every year, and to introduce a method of setting priorities regarding resource allocation among sub-projects according to the result. 7. Implications ㅇ A realistic improvement plan should be sought by compiling the characteristics of each project and information on the population decline due to aging, conflicts between natives and migrants, and changes in the agricultural environment. In addition, it is necessary to prepare a step-by-step maintenance roadmap after reviewing the acceptability of residents and the feasibility of maintenance measures. Ⅲ. Status of Other Sectors in Korea and Overseas Support Projects and their Implications 1. Resident support projects in other sectors in Korea □ Implications of the (resident) support project system in other sectors ㅇ For projects including Baekdu-daegan projects which have a supporting characteristic for administrative action and regulations on activities in certain regions, projects in limited development districts, park-area projects, and projects in areas with power plants, the following elements were reviewed: the legal basis, project purpose, basic direction, target areas and target residents, regulations on activities, project types and priorities, financial resources, project implementation and management, follow-up management, and feedback system. ㅇ The restrictions on activities are at different levels, but project types are similar. Also, although the priority of a support project is usually the residents in the area, it can vary; sometimes it includes land owners or it is not specifically presented. ㅇ In terms of the size of financial resources, there is a big difference among support projects, and an overall review is needed to see if the level of a project is appropriate, when considering the degree of restriction on activities and the acceptability of administrative actions. ㅇ With regard to follow-up management, evaluation, and feedback in general, there have been more actions taken when they were insufficiently carried out (e.g. monitor cases of taking improper advantage of or not implementing projects and withdraw the financial support). For exemplary cases, however, there are no practical incentives, other than commendation from minister. 2. Overseas support projects □ Implications of support project systems abroad ㅇ Germany operates a support system with the concept of economic damage compensation for restrictions on agricultural and forestry activities within water supply protection zones. Depending on the degree of the regulation on the use of land associated with pollution sources, the country grants different amounts of money for each project, by which the project becomes directly linked to water quality protection, thereby encouraging the relevant residents to cooperate for water quality protection. ㅇ In order to conserve the water quality of water sources, Japan has established a fund and water quality conservation organization based on the contributions from the beneficiary local governments and private sector with which they support for water quality purification projects. It contributes to the conservation of the water quality of the Yodo River system and further contributes to the promotion of a prosperous community and the improvement of the living environment of related residents, and there is no individual compensation or individual support. Ⅳ. Review of Improvement Plans for Resident Support Projects 1. Direction for improving water-related resident support projects □ Establishing the direction for improving water-related resident support projects ㅇ Focusing on the concept of efficiency, equity, and sustainability, which are emphasized from the viewpoint of integrated water management, the desirability of the financial system for water-related resident support projects was evaluated from the perspective of efficiency, equity, and sustainability. ㅇ Efficiency refers to the adequacy of the system as a means to achieve the purpose of the system. Equity refers to the degree to which fairness is secured between those who receive benefits through the financial system. Sustainability means whether the system is viable in the mid- to long-term as a means to achieve the purpose. 2. Review of improvement measures centered on regulations and support standards □ Problem ㅇ Although equity in the three types of resident support projects is achieved in regions and targets with similar characteristics, there are significant differences in the application of different laws and regulations, and it is necessary to improve the issue of equity among individual projects and regions. □ Direction for improvement ㅇ For resident support projects under the Water Supply and Waterworks Installation Act, financial resources for compensation should be secured, the same compensation should be given for the same regulation on activities, and providing equitable support in consideration of the degree of damage caused by regulation can be considered. ㅇ It is necessary to enhance the fairness in support in consideration of the level of the regulation on activities for the resident support projects under the Act on Water Management and Resident Support in River Basins. It is also necessary to implement direct and indirect support projects separately, and clearly set the definition of the “target area.” ㅇ For resident support projects under the Act on Construction of Dams and Assistance to Their Environs, plans for supporting for small dams should be developed, and how “dam areas” are set should be improved. 3. Review of improvement projects focusing on efficiency and transparency □ Problem ㅇ There is no performance evaluation to measure the achievement of the three types of resident support projects, and it is necessary to solve the problem of redundancy of some projects. □ Direction for improvement ㅇ For resident support projects under the Water Supply and Waterworks Installation Act, it is necessary to prepare a plan to promote the participation of the community in projects by diversifying the entities that implement a project. ㅇ For resident support projects under the Act on Water Management and Resident Support in River Basins, a sustainable project operation system should be established, and the project management focusing on residents’ satisfaction, promotion of education, training of leaders, and establishment of organizations to improve project awareness and response should be considered. ㅇ For resident support projects under the Act on Construction of Dams and Assistance to Their Environs, it is necessary to develop a system for project evaluation and feedback and strengthen the management of project implementers by mandating the establishment of special accounts. 4. Review of improvement plans from the perspective of integrated water management □ Problem ㅇ The fact that target areas for support projects under three different laws end up overlapping, areas where different projects are simultaneously implemented, the difference in grants due to different laws, and the decrease in the efficiency due to the fragmented project promotion should be taken into account for improvement. □ Direction for improvement ㅇ For resident support projects under the Water Supply and Waterworks Installation Act and the Act on Water Management and Resident Support in River Basins, implementing the same support schemes for the same regulations can be considered. ㅇ It is necessary to prepare a plan to integrate the funds by region for the resident support projects under the Act on Construction of Dams and Assistance to Their Environs and the Act on Water Management and Resident Support in River Basins. Ⅴ. Mid- to Long-term Direction for Improving Support Projects 1. Future-oriented, mid- to long-term direction for support projects □ Securing financial resources conforming to the burden principle and establishing a support organization ㅇ It is necessary to secure financial resources conforming to the Causer Pays principle and the User Pays principle, and integrate financial resources for eco-friendly agriculture and mid- to long-term income increase projects, and institutional strategies for continuous communication are needed. □ Creation of the Integrated Watershed Committee ㅇ From the viewpoint of democratic representation (an exercise of public powers by non-elected powers), an integrated watershed committee should be formed that elects resident representatives at a certain percentage level; it should plan support projects on a condition that it guarantees operational transparency under the three water-related laws, and establish a management system that links follow-up management and evaluation. ㅇ It is necessary to establish a management system from a life-cycle perspective that incorporates the planning, operation, follow-up management, and disclosure of evaluation results to secure transparency, and lay the groundwork to ensure actual resident participation. □ Integrated management of support projects and exchange ㅇ It is recommended that periodic banquet meetings of support project managers be held at a certain place (liaison) to discuss the planning and coupling of similar projects and securing economies of scale and reflect them in operation. ㅇ Through integrated legislation and a joint secretariat, it is possible to efficiently provide services to local residents, while minimizing waste and duplication. 2. Reorganization system for mid- to long-term support projects □ Improvement system centered on policy feasibility and resident acceptance ㅇ Considering the rationalization of the regulation and standards on support, the promotion of efficiency and transparency, and what has been proposed from the perspective of integrated water management, how to establish, operate, manage, and evaluate support projects in water management zones were summarized, focusing on policy feasibility and acceptability. □ Step-by-step plan for improvement ㅇ A step-by-step improvement plan was prepared to ensure equity, efficiency, and sustainability for the purpose of the three projects: the water supply protection area under the Water Supply And Waterworks Installation Act, the water supply management area under the Act On Water Management And Residents Support In four major River Basin, and the Act On Construction Of Dams And Assistance To Their Environs. ㅇ In the mid-term, we suggest that the scope of public waters be expanded to enhance the equity of support projects under the Water Supply and Waterworks Installation Act and the Act on Water Management and Residents Support in River Basins, and water quality be managed at the watershed level. ㅇ In the long term, we consider a plan to integrate the expenditures of the three types of water-related resident support projects, and a plan to integrate not only the expenditure sectors but also the import sectors. In the mid- to long term, the three types of resident support projects should be integrated into the “resident support projects in the area surrounding a water body,” (tentative name) and promoted as part of the regional development policy based on the 5-year mid- to long-term plan at the Si/Gun/Gu level.