Earticle

초록

영어

This study uses Yetman (2001) and Hoffman (2007)'s regression analysis of the total cost model to estimate the cost ratio figures of civilian demand field and defense field and verifies the relations between the two fields regarding their transfer of production cost. As a result, this study was able to find out the difference between the defense industrial company's reported production cost and estimated production cost in the field of defense. There was positive (+) difference between the two production costs and as the sales of civilian demand field's was of greater importance, this difference gap got wider. Moreover, the study could find a distinct difference in the production cost transfer during the postwar period in 2008, when there was a revision on the production cost's standard guidelines. Defense Industrial Company' excess profitability by shifting common overhead costs from commercial segment to defense segment in the award of cost reimbursement type of defense contracts is a widespread conclusion in prior researches. In this paper, we reviewed cost transfer incentives in defense-contracting Industrial Company and extended the analysis of Yetman (2001) and Hoffman (2007) by applying modified model to Korea Defense Contracts. We formulated three hypotheses to test the relation of cost transfer and excess profitability regarding market openness, auditing system, ranking in defense contracts, and firm types (sole defense contractors, sole commercial contractors, and defense and commercial mixed contractors). But, we could not find any evidence that defense Industrial Company shifted costs from commercial segment to defense segment during the period 2012-2016. The results suggest that the excess profitability of Korea defense Industrial Company may not be from the cost transfer but from other reasons. This study is an extended version of a previous study done on production cost transfer regarding the defense industry. The difference between this study and others is that unlike other previous studies that use profitability, generated cost and labor cost rate to indirectly give grounds on the production cost transfer, it calculates the reported cost's ratio figures which allow a more direct method of analyzing the transfer of the production cost. The verification of the production cost transfer phenomenon has a political significance in that it can improve the government's negotiating power and adduce the basis for bringing about a standard that can efficiently estimate the production cost.

목차

Ⅰ. 서론
 Ⅱ. 방산업체 경영실태와 원가계산제도
 Ⅲ. 선행연구 및 가설설정
 Ⅳ. 연구설계
 Ⅴ. 연구결과
 Ⅵ. 결론
 참고문헌
 Abstract

키워드

저자

• 문재헌 [ Jae-Hun Moon | IBK 기업은행, 고려대학교 기술경영전문대학원 기술경영학 박사 ] 주저자
• 김영준 [ Young-Jun Kim | 고려대학교 기술경영전문대학원 교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  생산성연구: 국제융합학술지 [Productivity Research: An International Interdisciplinary Journal]

• 간기

  격월간

• pISSN

  1225-3553

• 수록기간

  1987~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 330