A Study on Factors Affecting the Regulatory Unit Price and Collection Amount of Long－term Repair Reserves

서지정보

· 발행기관 : 한국세무회계학회
· 수록지 정보 : 세무회계연구 / 82호 / 195 ~ 223페이지
· 저자명 : 김홍철, 지상현

초록

[Purpose] The purpose of this study is to analyze the factors affecting the regulatory unit price and collection amount of long－term repair reserves, a category within apartment management fees, based on factors influencing the maintenance of multi－family housing. Additionally, the study seeks to identify the practical elements currently reflected in the determination of the regulatory unit price and collection amount. The findings aim to provide institutional, practical, and academic grounds for calculating the regulatory unit price in a lawful and reasonable manner.
[Methodology] The analysis utilized data extracted from external audit reports and information registered in the Apartment Management Information System from 2019 to 2022. Using multiple regression analysis, the study examined the relationship between factors influencing the maintenance of multi－family housing and both the regulatory unit price and the collection amount of long－term repair reserves.
[Findings] The results of the study are as follows：First, the elapsed months of the multi－family housing were not statistically significant in relation to the regulatory unit price but showed a positive (＋) correlation with the collection amount at the 1% significance level.
Second, the sale price of the multi－family housing was not statistically significant in relation to the regulatory unit price but showed a negative (－) correlation with the collection amount at the 10% significance level. Third, the management type of the multi－family housing was not statistically significant in relation to the regulatory unit price but showed a positive (＋) correlation with the collection amount at the 5% significance level. Forth, the building structure of the multi－family housing showed no statistically significant correlation with either the regulatory unit price or the collection amount. Fifth, the home network system of the multi－family housing was not statistically significant in relation to the regulatory unit price but showed a negative (－) correlation with the collection amount at the 5% significance level. In summary, while certain factors influencing the maintenance of multi－family housing are partially reflected in the collection amount of long－term repair reserves, these factors do not appear to influence the regulatory unit price.
[Implications] The findings suggest that factors affecting the maintenance of multi－family housing are reflected in the collection amount but not in the regulatory unit price of long－term repair reserves. These results raise questions about the effectiveness of the Apartment Management Act’s provisions regarding the accumulation rate. Therefore, institutional amendments, practical improvements, and academic research are required to ensure that the regulatory unit price adequately reflects the factors influencing the maintenance of multi－family housing.

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