지방자치단체의 재정운영표상 비용배분에 관한 연구 : 사업순원가 대비 관리운영비 비율을 중심으로

김용수,노희천 한국정부회계학회 2019 정부회계연구 Vol.17 No.2

본 연구는 지자체 원가동인의 비용배분 효율성에 대해 재정운영표상 사업순원가 대비 관리운영비 비 율을 사용하여 분석하였다. 또한 원가동인의 비용배분 효율성에 영향을 미치는 지자체의 특성 요인을 구체적으로 규명하였다. 본 연구의 분석결과는 다음과 같다. 첫째, 지자체 주민 1,000명당 공무원 인원수가 많을수록, 주민 1,000명당 사업 수가 많을수록, 주 민 1,000명당 예산규모가 클수록 사업순원가 대비 관리운영비 비율이 유의적으로 감소하여 비용배분 효율성이 제고되었다. 둘째, 예산규모 대비 사업 수가 적은 경우, 지자체장이 연임한 경우, 지자체가 비수도권인 경우에 원 가동인의 비용배분 효율성이 제고되었다. 따라서 지자체는 향후 사업계획과 예산편성 및 원가배분 시 본 연구의 결과로 규명된 원가동인의 비 용배분 효율성에 영향을 미치는 요인을 적절히 통제 및 관리함으로써, 지자체 재정이 고정비 성격의 관 리운영비보다 공공서비스를 지역 주민들에게 직접 제공할 수 있는 사업순원가에 적절하게 배분될 수 있도록 노력하여야 할 것이다. 본 연구의 공헌점은 원가동인의 비용배분 효율성에 영향을 미치는 지자체의 특성 요인을 구체적으로 규명하여 지자체에 제시하였다는 점이다. 또한 본 연구는 지자체의 재정운영표상 사업순원가 대비 관 리운영비 비율을 사용하여 지자체 비용 배분의 적절성 분석을 통한 편성예산의 정책사업집행 여부를 사후적으로 실증분석하였다는 차별성이 있다. This study analyzed the cost allocation efficiency of local governments cost drivers using the ratio of administration costs to program net costs in the statements of operations of local governments. In addition, the specific factors of the local governments that affect the cost allocation efficiency of cost drivers were identified. The results of this study are as follows. First, the higher the number of government employees per 1,000 local residents, the greater the number of public service programs per 1,000 local residents, and the larger the budget size for per 1,000 local residents, the ratio of administration costs to program net costs decreased significantly, thus improving the cost allocation efficiency. Second, the cost allocation efficiency of cost drivers is improved when the number of public service programs is small compared to the budget size, when the head of local government is reappointed, and when the local government is a non-capital region. Therefore, local governments should strive to ensure that their finances are properly allocated to the program net costs of providing public services directly to local residents rather than to the administration costs, by appropriately controlling and managing factors that affect the cost allocation efficiency of the cost drivers identified as a result of this study for the future public service program planning, budget compilation and cost allocation. The contribution of this study is that the specific factors of local governments that affect the cost allocation efficiency of cost drivers are identified and presented to local governments. In addition, the differentiation of this study is the empirical analysis of the policy program execution of local governments budget, using the appropriateness of the local government's cost allocation measured by the ratio of administration costs to program net costs in the statements of operations of local governments.

재고비용할당을 위한 비례적 접근법

이동주 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.4

The cooperative game theory consists of a set of players and utility function that has positive values for a subset of players, called coalition, in the game. The purpose of cost allocation method is to allocate the relevant cost among game players in a fair and rational way. Therefore, cost allocation method based on cooperative game theory has been applied in many areas for fair and reasonable cost allocation. On the other hand, the desirable characteristics of the cost allocation method are Pareto optimality, rationality, and marginality. Pareto optimality means that costs are entirely paid by participating players. Rationality means that by joining the grand coalition, players do not pay more than they would if they chose to be part of any smaller coalition of players. Marginality means that players are charged at least enough to cover their marginal costs. If these characteristics are all met, the solution of cost allocation method exists in the core. In this study, proportional method is applied to EOQ inventory game and EPQ inventory game with shortage. Proportional method is a method that allocates costs proportionally to a certain allocator. This method has been applied to a variety of problems because of its convenience and simple calculations. However, depending on what the allocator is used for, the proportional method has a weakness that its solution may not exist in the core. Three allocators such as demand, marginal cost, and cost are considered. We prove that the solution of the proportional method to demand and the proportional method to marginal cost for EOQ game and EPQ game with shortage is in the core. The counterexample also shows that the solution of the proportional method to cost does not exist in the core.

The Proportional Method for Inventory Cost Allocation

Dongju Lee 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.4

The cooperative game theory consists of a set of players and utility function that has positive values for a subset of players, called coalition, in the game. The purpose of cost allocation method is to allocate the relevant cost among game players in a fair and rational way. Therefore, cost allocation method based on cooperative game theory has been applied in many areas for fair and reasonable cost allocation. On the other hand, the desirable characteristics of the cost allocation method are Pareto optimality, rationality, and marginality. Pareto optimality means that costs are entirely paid by participating players. Rationality means that by joining the grand coalition, players do not pay more than they would if they chose to be part of any smaller coalition of players. Marginality means that players are charged at least enough to cover their marginal costs. If these characteristics are all met, the solution of cost allocation method exists in the core. In this study, proportional method is applied to EOQ inventory game and EPQ inventory game with shortage. Proportional method is a method that allocates costs proportionally to a certain allocator. This method has been applied to a variety of problems because of its convenience and simple calculations. However, depending on what the allocator is used for, the proportional method has a weakness that its solution may not exist in the core. Three allocators such as demand, marginal cost, and cost are considered. We prove that the solution of the proportional method to demand and the proportional method to marginal cost for EOQ game and EPQ game with shortage is in the core. The counterexample also shows that the solution of the proportional method to cost does not exist in the core.

정부부문의 합리적인 간접원가 배부에 관한 연구

김이배 한국정부회계학회 2017 정부회계연구 Vol.15 No.1

본 연구는 정부부문의 간접원가 배부의 타당성 여부에 관한 연구로 간접원가 배부가 타당하다면 간접원가 배부의 논리적 근거를 파악하고자 하였다. 구체적으로 본 연구는 정부부문 중 행정형 회계의 행정운영성 경비에서 관리운영비와 간접원가를 구분하고, 이 간접원가를 프로그램별로 배부할 것인가, 배부하지 말 것인가를 검토하였다. 본 연구에서는 행정형 회계의 행정운영성 경비의 간접원가 구분과 배부는 현재의 관점에서는 타당하지 않아 잠정적으로 현행 규정의 유지를 제안하였다. 이러한 제안의 논거는 다음과 같다. 행정형 회계의 간접원가 배부에 관한 논란은 결론을 내릴 수 없을 정도로 찬, 반이 가려지지 않는다. 이론적으로 볼 때는 당연히 모든 간접원가는 프로그램에 배부되는 것이 타당하다. 그러나 현실적으로 관리운영비 중 간접원가를 분석, 구분하여 해당 프로그램에 정확하게 배부하는 것은 현재 국가회계시스템에서는 기술적으로는 불가능에 가깝다. 물론 불가능하지는 않을 지라도 원가-효익의 경제적인 관점에서 합리적이지 못하다는 것이다. 따라서 본 연구에서는 행정형 회계의 간접원가 배부에 대하여 단계적으로 결론을 내린다. 간접원가에 해당되는 원가는 그 원가대상인 프로그램에 배부하여야 한다는 대전제에는 반대하지 않는다. 그렇지만 현재의 국가회계시스템 등이 행정형 회계에 있어서도 간접원가를 파악하여 배부할 수 있게 되어 있지 않은 상황을 감안하여 dBrain 등 국가회계시스템의 준비가 완료된 후에 행정형 회계의 간접원가도 배부하도록 한다. 이를 위한 준비 과정은 크게 두 가지로 나누어 진행될 수 있다. 첫째, 행정형 회계에서도 간접원가를 구분하여 배부할 수 있도록 시스템을 준비하여야 한다. 행정형 회계의 관리운영비 중 간접원가에 해당하는 예산회계 과목을 신설하거나 개정, 정비하여야 하고, 이 예산회계 과목이 시스템상의 매핑 과정을 거쳐 재무회계 정보로 전환되어 재정운영표의 프로그램에 배부되거나 관리운영비로 집계되어 보고될 수 있도록 시스템을 구축하여야 한다. 둘째, 원가정보에 대한 이해도를 제고시킬 수 있도록 담당자와 이해관계자들에게 교육 및 홍보를 강화하여야 한다. 이러한 철저한 준비과정과 이해도를 제고시킨 후에 행정형 회계의 관리운영비 중 간접원가를 구분하여 해당 프로그램에 배부하여야 한다. This study focused on the validity of the rational indirect cost allocation in Korean Governmental Accounting. If it was valid, I tried to find the logical basis of indirect cost allocation. Specifically, this study examined that administrative operating expenditures in the governmental type accounting were divided into administrative operating expenses and indirect costs of administrative expenditures, and whether to allocate or not allocate these indirect costs by program separately. In this study, I suggested that the indirect cost classification and allocation of administrative operating expenditures in the governmental type accounting was not valid from the present point of view, and that the current regulations would be maintained provisionally. The arguments for this proposal are as follows. In reality, it is technically impossible for the national governmental accounting system to accurately analyze and allocate indirect costs among the administrative operating expenditures to the corresponding programs. Of course, although it is not impossible, it is not reasonable from an economic point of view of cost-benefit. Therefore, this study concludes step-by-step about the indirect cost allocation of administrative operating expenditures in the governmental type accounting. I am not opposed to the premise that the costs of indirect costs should be allocated to the program which is cost object. However, it should be considered that the current national governmental accounting system is not able to identify and allocate indirect costs to the program in the governmental type accounting. After the preparation of the national governmental accounting system such as dBrain, the indirect costs in the governmental type accounting are allocated. The preparation process for this can be divided into two main stages. First, the system should be prepared so that indirect costs can be classified and allocated in the governmental type accounting. Second, education and promotional activities should be strengthened to encourage accountants and stakeholders to enhance understanding of cost information in the governmental accounting. After this thorough preparation and understanding of cost allocation, the indirect costs of administrative operations expenditures should be allocated to the corresponding program in the governmental accounting.

조직규모, 회계인력, 회계환경 특성이 국방회계정보의 유용성에 미치는 영향

이승완,윤병섭 한국회계정보학회 2017 회계정보연구 Vol.35 No.1

본 연구는 국방부 산하 육군·해군·공군의 예하 단위부대에서 산출한 재무제표상의 회계정보를 활용하여 조직규모, 회계인력, 회계환경 특성이 국방회계정보의 품질을 대용하는 총발생액과 비배분원가에 미치는 영향을 분석하였다. 2009년부터 2014년까지 6년 동안 국방회계 재무제표를 생산하는 육군·해군·공군의 단위부대급 총표본 604부대-연도를 분석하였다. 본 연구 결과는 다음과 같다. 첫째, 군 조직규모의 특성을 부대의 자산규모와 자산성장성으로 구분하여 분석한 결과, 부대 자산규모가 클수록 총발생액이 감소하였으며, 비배분원가의 크기가 감소하고 있음을 발견하였다. 이러한 결과는 부대규모가 클수록 정치비용효과가 크게 작용하고 세부적이고 정교한 원가배분기준을 마련해 적용하는 것으로 여겨진다. 둘째, 군 회계업무를 담당하는 재정병과 간부의 특성은 회계정보의 품질이나 유용성 등에 영향을 미치는 것으로 나타났다. 재정병과 간부의 계급이 높을수록 군 회계업무 경력이나 전문성이 높아 보수주의적 입장에서 회계처리를 하고 공통원가 배분기준을 마련한다고 판단된다. 셋째, 부대 내 참모부별 회계정보 활용수준이 높을수록 보수적 태도를 견지해 회계처리 하고 있음을 발견하였다. 이는 해당 참모부가 정교하고 세분화한 원가배분기준을 마련해 적용할 가능성이 높고 비배분원가 비중을 낮추는 것으로 보인다. 본 연구의 정책적 시사점은 다음과 같다. 첫째, 군 회계정보의 품질을 유지하거나 개선할 수 있는 제도적 장치를 마련함이 필요하다. 회계업무담당자의 회계처리에 따라 재정운영이나 재정상태가 달라짐은 그 만큼 회계정보의 안정성이나 품질의 신뢰성을 훼손할 수 있기 때문에 합리적 회계처리가 이루어질 수 있도록 지침이나 가이드라인과 같은 제도적 장치를 마련해야 한다. 둘째, 정교하고 세분화한 군 원가배분기준을 합리적이고 타당성 있게 마련할 필요가 있다. 소비집단이라고 할 수 있는 국방조직은 수익보다 비용이나 원가 중심의 재무제표를 산출한다. 직접원가보다 공통원가(또는 결합원가)의 비중이 높으면 정교하고 세분화한 원가배분기준을 마련하여 원가분석이나 비용분석에 필요한 신뢰성 있는 자료를 제공해야 한다. 이를 통해 성과중심의 효율적 예산편성을 가능하게 해야 한다. 셋째, 발생주의·복식부기 국방회계를 도입한 이후 군은 각 자원관리부대의 운영성과와 재정상태에 관한 정보를 산출하고 있다. 이러한 회계정보는 부대 운영에 필요한 경제적 의사결정과정에 활용하지만 회계정보의 활용도가 기대만큼 크지 않은 게 현실이다. 따라서 고품질의 회계정보를 활용한 부대 운영의 사례를 발굴하고 이에 대한 가이드라인을 제시할 필요가 있다. 넷째, 국방 회계업무를 담당하고 있는 재정병과 병력들이 발생주의·복식부기 회계정보를 산출하고 있다. 재정병과 병력들을 지휘하는 각급부대 지휘관이 회계정보 이해력을 높일 수 있는 방안을 모색할 필요가 있다. 군 조직의 운영에 회계정보를 활용하기 위해서는 보병, 포병, 기갑 등 전투병과 간부들이 회계정보를 이해할 수 있도록 각종 보수교육과정에 회계교과목을 편성할 필요성이 있다. The purpose of this study is to investigate the effects of organizational size, accounting manpower, accounting environment, etc. on the total accruals and non-allocation cost, which substitute the quality of defense accounting information, by using the accounting information on financial statements calculated by the units of the army, navy and air force. A total of 604 units at each level of the army, navy, and air force, which produce the financial accounting statements from 2009 to 2014, were analyzed on a year-on-year basis. The results of this study are as follows. First, as a result of analyzing the characteristics of military organization size by asset size and asset growth ability of the unit, the larger the size of the unit’s asset is, the smaller the total accruals are and the less the non-allocation cost is. These results suggest that the larger the size of the unit is, the greater the effect of the political cost is and the more detailed and sophisticated cost allocation criteria are applied. Second, the characteristics of the cadres in the financial branch in charge of military accounting affect the quality and usefulness of accounting information. The higher the rank of fiscal officers is, the higher the experience and expertise in the military accounting business are. Therefore, it can be interpreted as accounting for relatively conservative stance and applying cost allocation criteria for common costs. The number of commanders in fiscal is similar to the results of the variables in the highest class. Third, I found that the higher the level of utilization of accounting information by staff is, the more conservative attitude is maintained to process accounting. This implies that the staffs are more likely to apply more sophisticated and detailed cost allocation criteria and reduce the proportion of non-allocation costs. The political implications of this study are as follows. First, it is necessary to establish an institutional device to maintain or improve the quality of military accounting information. The fact that the financial management and the financial status are changed according to the accounting process of the accounting staff in charge can cause the reliability of the accounting information to be deteriorated in terms of stability and quality. Therefore, institutional arrangements such as guidelines should be made so that institutionally conservative accounting can be done. Second, it is required to establish elaborate and detailed cost allocation standards for military cost accounting system. Defense organization, so-called consumer group, produces financial statements based on expense or production cost rather than revenue. Especially, since the share of common cost . or combined cost) is higher than direct cost, rational and valid allocation standards should be made, so reliable data should be calculated for production cost analysis and expense analysis. This will enable effective compilation of budget oriented performance. Third, since the accrual basis of accounting and double-entry bookkeeping were introduced, information about operation result and financial condition of each unit has been produced. These accounting information are used in the economic decision making process required for the unit operation, but the utilization of accounting information is not as large as expected. Therefore, it is necessary to develop a case study on the use of accounting information and to provide guidelines for it. Fourth, the military forces in charge of defense accounting are calculating the accrual basis of accounting and double-entry bookkeeping information, so it is necessary to seek ways to improve the understanding of these accounting information by unit commanders at each level. In order to utilize accounting information in the operation of military organizations, it is necessary to organize accounting courses in various curriculums such as infantry, artillery, armor, etc. to enable sold...

ICC중재에서 중재비용의 결정과 할당에 관한 연구

오원석(Oh Won Suk) 한국무역상무학회 2007 貿易商務硏究 Vol.33 No.-

  The Arbitration costs provided in Article 31 consist of arbitrators" fees, arbitrators" expenses, ICC administrative expenses, expenses of experts appointed by the Arbitral Tribunal, and parties" costs. Among them the first three items are independently determined by the Court in accordance with the Scale, while another two items are determined by the arbitrator and each party. The three items determined by the Court are communicated by Secretariat to the Arbitral Tribunal for inclusion in the award following the approval of the draft submitted to the Court.<BR>  Also the final award may decide which of the parties shall bear them or in what proportion they shall be borne by the parties. According to Article 31(3), the arbitrators have complete jurisdiction or discretion to allocate the costs. Three common approaches are as follows;<BR>  First, all of the costs are borne by the losing party. Second, all of the costs are allocated in proportion to the outcome of the case.<BR>  Third, all of the costs determined by the Courts are shared equally by the parties and both parties bear their own costs.<BR>  But, both parties may include intentions in accordance with the principle of party autonomy. For example, if the parties wish to ensure that the arbitration costs be shared equally and that the arbitrator make no allocation of costs or fees, the following sentence could be added to the arbitration clause in their contract.<BR>  "All costs and expenses of the arbitrators [and the arbitral institution] shall be borne by the parties equally; each party shall bear the costs and expenses, including attorneys" fees, of its own counsel, experts, witness and preparation and presentation of its case"<BR>  And also, if the parties wish expressly to link any allocation of costs, and fees to the result of the award the following could be added to the arbitration clauses.<BR>  "The arbitrators may award to the prevailing party, if any, as determined by the arbitrators, its costs and expenses, including attorneys" fees"

Cost and Fee Allocation Rules in Korean Civil Procedure

( Gyooho Lee ) 서울대학교 아시아태평양법연구소 2011 Journal of Korean Law Vol.10 No.1

Korea is one of the most litigation-prone societies on earth. The overall increase of court filings in civil cases in Korea is the result of external costs which are borne by the parties from outside the courts and internal costs which the parties generate as they directly utilize the courts. The external costs may include the increase of the number of disputes resulting from the rapid growth of Korean economy and the increasing weakness of dispute resolution mechanisms such as families, churches, and neighborhoods. The internal costs may include litigation costs. In this regard, this Article will mainly explore costs and fees borne by both parties as an effort to improve Korean civil procedure by eliminating frivolous lawsuits and encouraging meritorious ones. At the outset, the Article explores the basic rules and their exceptions and modifications as to who pays fees and costs in a lawsuit. Secondly, the Article explains fee and cost allocation rules which encourage or discourage litigation. In the third place, the Article delves into the determination of fees and costs incurred by both parties to a lawsuit. Afterwards, the Article discusses special Issues including success-oriented fees, sale of claims, class actions, and litigation insurance in terms of fee and cost allocation rules. In Conclusion, I propose that Filing Fees Act in the context of civil procedure be incorporated to the Act on Costs for Civil Procedure, and Filing Fees Rules for civil procedure and Rules regarding Attorney Fees included in Litigation Costs be incorporated to Rules of Costs for Civil Procedure. Afterwards, I make some comments on contingent fee arrangements as follows: (i) that contingent fee arrangements should not be permitted in criminal cases in Korea because those cases are related to public interests; and (ii) that contingency fee arrangements for domestic relation cases should not be allowed because it can encourage the dissolution of family relation. In addition, the Article points out that pro se actions can encourage a court to heavily rely on appropriateness in the concrete rather than legal certainty. In other words, appropriateness in the concrete sometimes preempts legal certainty in Korea because applying law by the court is limited by pro se litigation. The Article goes on to mention that this problem will be somewhat solved by the legal aid, the increase of the number of attorneys, and legal service insurances.

공간비용과 예산배분

김선영(Sun Young Kim) 한국정부학회 2011 한국행정논집 Vol.23 No.2

발생주의예산을 바탕으로 하고 있는 예산제도는 활용 가능한 모든 자원을 예산 배분의 범주에 포함한다는 것을 전제로 한다. 하지만 현재의 예산제도는 예산배분을 현금배분에 중점을 두고 있다. 이러한 현금 중심의 예산배분은 충분히 현금적 가치를 가지고 있는 자원의 배분을 고려하지 않기 때문에 예산 배분에 있어 적정성 문제와 나아가 정부자원 활용에 있어 효과성에 문제를 야기한다. 본 연구의 목적은 정부자원이지만 예산으로 고려되지 않는 자원, 그러나 그 사용에 대한 기회비용만으로 충분히 현금예산과 같은 가치를 가질 수 있는 자원인 공간을 그 임대비용을 통해 공간사용비를 산정하고 이를 예산배분을 위한 자원으로 제시하는 것에 있다. 이를 위해 국립대학인 경북대학교를 사례로 공간사용에 대한 비용을 추정하여 분석하 였다. 분석결과 공간비용은 일반예산의 규모에 상당한 정도로 근접한 금액이었으며, 일반예산에 비해 배분의 격차가 크며, 불평등도도 높았다. 따라서 상당한 정도의 비효율적인 예산배분이 이루어지고 있다는 것을 확인하였다. 그러므로 정부의 예산배분의 적정성과 사용의 효율성을 위해 정부자원인 공간을 공간비용 등의 계산을 통해 예산에 반영하도록 하는 제도적 장치의 도입이 필요하다. Although the budget system based on accrual basis budget premises that the category for budget allocation has to include all available resources to utilize, the budget allocation of the current budget system is focused on the cash distribution. The budget allocation of cash basis has caused problems related to the effectiveness in utilization of government resource and adequacy issues in allocation of government resource because it does not consider the all of the resources in budget allocation. The purpose of this study is to show the value of space as the target of budget allocation. Space which is not considered as resources for the budget allocation has enough value such as cash budget because the rental cost of space through the use of space has cash value like opportunity cost of using space. To do this, I estimated and analyzed space cost based on Kyungpook National University. The results of study is that presumed cost(value) of space was like the regular budget amount. In addition the gap of the budget allocation in estimating space cost through space use has more gap and inequality than the budget allocation in the regular budget. There is a considerable degree of inefficiency in budget allocation conducted. Therefore, the budget system as institutional mechanisms including space cost is needed.

이동통신사의 통신원가 산정시 법인세비용 배부에 대한 개선방안 연구

이현경 ( Hyun-kyung Lee ),정형록 ( Hyung-rok Jung ),김미옥 ( Mi-ok Kim ),윤성만 ( Sung-man Yoon ) 한국회계학회 2016 회계저널 Vol.25 No.4

본 연구는 이동통신사의 통신원가를 대상으로 법인세 배부에 대한 사례를 분석하였다. 현행 전기통신사업법 회계분리기준에 따른 총괄원가에 포함되는 법인세비용은 실무적으로 재무회계상 법인세비용을 그대로 인식하고 있어 특정연도의 이동통신사업자의 유효법인세율이 크게 나타나거나 음(-)의 법인세비용이 발생하는 경우 원가왜곡이 발생한다. 따라서 본 연구의 목적은 규제서비스관점에서의 총괄원가를 합리적인 수준으로 산정하고, 총괄원가를 산정함에 있어 기획재정부의 2013년 공공요금 산정기준에 따라 법인세비용을 재산출함으로써 개별 공공요금간의 일관성과 정합성을 제고하자 한다. 분석 결과 기획재정부의 공공요금 산정기준에 따라 산출된 법인세비용을 사용할 경우 특정연도에 총괄원가가 과대 또는 과소 계상되지 않는 것으로 나타났다. 이는 기획재정부의 공공요금 산정기준에 따라 산출된 법인세 비용은 통신요금 정책결정을 위한 기초자료로서 목적적합하게 사용될 수 있을 것으로 기대한다. 또한, 현행 전기통신사업 회계분리기준 제30조는 법인세비용을 영업손익비율 기준에 따라 서비스별로 배부하고 있다. 현행기준에 따르면 음(-)의 법인세비용이 발생하는 경우 영업이익이 발생하는 서비스에 음(-)의 법인세가 배부되고, 영업손실이 발생하는 서비스에 양(+)의 법인세가 배부되어 서비스별 원가왜곡이 발생할 수 있다. 따라서 본 연구에서는 서비스별 영업손익에 법정세율을 곱하여 산정하고, 세무상 조정사항을 역무별 공통비용으로 정의하고, 투자보수의 기준이 되는 요금기저를 기준으로 서비스별로 배부하였다. 분석 결과, 서비스별 편차가 있으나 영업이익이 크게 발생한 서비스의 경우 본 연구에서 제시한 서비스별 투자보수기준 법인세비용과 현행 법인세비용이 큰 차이를 보이는 것으로 나타났다. 즉, 요금인하여력 등 요금수준을 확인하기 위한 참고자료로서 원가보상율을 활용하는 경우 법인세비용 배부에 따른 차이는 통신서비스 요금산정에 큰 영향을 미칠 수 있으므로 합리적인 법인세비용의 배부방안에 대한 논의가 적극 검토되어야 한다는 것을 시사한다. In the early 2000s, the government induced firm to enter the mobile telecommunication industry which demands a massive investment as it is one of national information infrastructures. Despite of higher initial investment, mobile telecommunication industry brought the first movers to make a huge profit because the industry is monopolistic and oligopolistic and customer’s demand is consistently increased. These facts can be proved to the number of mobile phone service subscriber, about ten million people in 2015. As complaints about mobile service has increased, the public interest is growing in not only mobile telecommunication price but also mobile telecommunication costs. They raise a question whether pricing mobile communication service is reasonable. Once again, these public interest also boost academic interest, such as calculation method and components of telecommunication cost. This case study focuses on the allocation of corporate tax expense with mobile telecommunication cost in telecommunication firms among various academic issues. The followings are the reason of choosing this specific issue. First, according to the current accounting separation standards in the Telecommunication Business Act, the corporate tax expense included in aggregate cost is practically considered the same as the corporate tax expense of Financial Accounting Standards. Estimating corporate tax expense is critical point in not only aggregate cost but also cost recovery rate. Moreover, the aggregate cost is one of the relevant information for establishing and carrying out mobile telecommunication policy. Corporation tax expense is also one of the main components of the aggregate cost, and the impact of corporation tax expense on aggregate cost is to a considerable extent as the level of corporation varies depending on the recognition basis of corporation tax expense or service allocation basis. Under the current system, cost could be distorted in the case of that effective tax rate is large enough in the particular year, or corporate tax expense appears to be negative value. Therefore, the purpose of this study is calculating the reasonable aggregate cost to improve consistency and coordination among public utility charges. Computing aggregate cost is also able to recalculate the corporate tax expense on the basis of scoring criteria of public utility charges published by Ministry of Strategy and Finance in 2013. Aggregate cost including corporate tax expense is expected to be reasonable basic data for a policy decision of telecommunication fee if corporate tax expense is calculated by scoring criteria of public utility charges published by Ministry of Strategy and Finance. Under the current system, the aggregate cost is generally overestimated or underestimated due to the irregularly occurred corporate tax expense. Moreover, corporate tax expense is currently distributed across the service on the basis of operating income ratio under the accounting separation standards. In this case, the cost also could be distorted because the service which makes a profit pays negative value of corporate tax expense, otherwise, the services which makes a loss pays positive value of corporate tax expense. Therefore, this study suggested the cost allocation across the service by below procedures. To improve current allocation method, we multiply operating profit and loss across the service by tax rate, and then we define common expense as deduct profits which are not taxation objects, adjustment details in the concept of financial accounting. Lastly, we set the cost as the basis of compensation on operating assets. Analysis results shows that there is a big gap between the corporate tax expense calculated by current system and calculated by our suggestion in the case of profitable service. That is, cost difference by allocating corporate tax expense has a great effect on the policy decision of telecommunication fee such as demanding reduction of fee, compensation of cost. Therefore, this paper suggests that government gives positive consideration to rational allocation plan and policy for corporate tax expense when deciding telecommunication fee. This paper also has limit to discuss the allocation of not overall factors but corporate tax expense when estimating aggregate cost. Further research should consider the effect of corporate tax expense on telecommunication accounting by examining the relation between corporate tax expense and compensation rate on operating asset before or after tax.

광역상수도 비용배분문제에 대한 게임이론접근법 도입방안 연구

김상우,이정전 대한국토·도시계획학회 2006 國土計劃 Vol.41 No.3

Much-talked overinvestment in water supply facilities is partly due to the cost allocation problem associated with multi-regional water supply. Recognizing this fact, this paper is intended to propose a rational cost allocation mechanism that is based on the Shapley value method. The Shapley value method and it's special form, the serial cost sharing method satisfy the fairness conditions for the cost allocation. This is particularly relevant to the multi-regional water supply problem we face. Especially, the serial cost sharing method has an advantage in that it is relatively simple to apply. In addition to these two methods, this paper proposes a new version that combines the Shapley value method and the serial cost sharing method. Then, this version is applied to the case of Metropolitan water supply system. As a result of the application, it was estimated that the price of water per ton would decline by about 90 Won on the average. In addition, it was also estimated that more than 2 trillion Won could be saved in the national budget.키 워 드 광역상수도, 비용배분방법, 협조적 게임이론, 샤플리밸류, 순차적 배분방법Keywords Multi-regional Water Supply, Cost Allocation Methods, Cooperative Game Theory, Shapley Value, Serial Cost Sharing