Earticle

본 연구는 국방 핵심기술 연구개발 사업의 예산 집행 실태를 정량적으로 분석하고, 연구유형(기초연구/핵심기술) 및 수행 기관 유형(산⋅학⋅연)별 구조적 차이를 규명하고자 하였다. 이를 위해 RCMS(Real-time Cashflow Management System)에 등록된 2021년부터 2025년까지의 224개 과제를 대상으로 연차별 집행 자료, 상시점검 결과, 정산자료 등을 종합하였으며, 주요 분석 항목은 연구유형 및 수행기관 유형별 집행률 분포, 연차별 변화, 상시점검 미흡 비율, 정산 잔액 및 불인정 금액 비율이다. 기술통계, 평균 비교, 이원분산분석 및 비모수 대안을 통해 분석한 결과, 기초연구의 집행률이 핵심기 술보다 높았으며, 기업은 핵심기술 과제의 수행기관으로 집중되는 경향을 보였다. 더불어 연구유형과 기관유형 모두 집행률 에 유의한 영향을 미쳤고, 두 유형 간의 상호작용 효과도 확인되었으며, 연구기관과 기업은 대학에 비해 상시점검 결과에서 미흡 비율이 높았다. 다만, 정산 결과는 표본 수 부족으로 두 유형 간 차이가 명확하지 않았다. 본 연구는 국방 핵심기술 연 구개발 사업의 예산 집행 구조를 실증적으로 분석함으로써, 향후 정책 개선 및 맞춤형 예산 운용 전략 수립에 참고할 수 있 는 기초자료를 제공하고, 국방 R&D 연구개발비 관리 수준 제고에 기여할 수 있다는 점에서 의의가 있다.

This study quantitatively examines the budget execution status of the Core Defense Technology Project, aiming to identify structural differences by research type (basic research/core technology) and by implementing institution type (industry, academia, research institutes). Using data from 224 projects registered in the Real-time Cashflow Management System (RCMS) between 2021 and 2025, we analyzed annual budget execution records, regular audit results, and settlement reports. Key indicators include the distribution of execution rates by research and institution type, annual trends, deficiency rates identified through regular audits, and the proportions of remaining funds and disallowed amounts in settlements. Descriptive statistics, mean comparisons, two-way ANOVA, and non-parametric tests revealed that basic research projects had higher execution rates than core technology projects, and that companies were predominantly involved in core technology projects. Both research type and institution type significantly affected execution rates, with a notable interaction effect. Research institutes and companies also showed higher deficiency rates in audits compared to universities. However, due to the limited sample size for settlement data, differences between research types could not be clearly determined. The findings provide empirical insight into the budget execution structure of defense R&D projects, offering a foundation for policy refinement, tailored budget management strategies, and improved oversight of defense R&D expenditures.

There is a demand for introducing a challenging and innovative R&D system to develop new technologies to generate weapon system requirements. Despite the increasing trend in annual core technology development tasks, the infrastructure expansion, including personnel in research management institutions, is relatively insufficient. This situation continuously exposes difficulties in task planning, selection, execution, and management. Therefore, there is a pressing need for strategies to initiate timely research and development and enhance budget execution efficiency through the streamlining of task agreement schedules. In this study, we propose a strategic model utilizing a flexible workforce model, considering constraints and optimizing workload distribution through resource allocation to minimize bottlenecks for efficient task agreement schedules. Comparative analysis with the existing operational environment confirms that the proposed model can handle an average of 67 more core technology development tasks within the agreement period compared to the baseline. In addition, the risk management analysis, which considered the probabilistic uncertainty of the fluctuating number of core technology research and development projects, confirmed that up to 115 core technology development can be contracted within the year under risk avoidance.