표준원가를 활용한 효율적 재정 지원방안 -A지방 여객운송업(버스)을 중심으로- (A Study on the Effective Fiscal Support in Standard Cost Accounting Ststem of K-Transportation Business)

서지정보

· 발행기관 : 한국회계정보학회
· 수록지 정보 : 회계정보연구 / 26권 / 3호 / 209 ~ 231페이지
· 저자명 : 이상호, 김태정, 김태석

초록

운송서비스는 지속적으로 생산과 소비를 원활하게 유지 발전시키기 위해 필요한 인적⋅물적 자원의 이동 등을 지원하는 중요한 경제활동이다. 이러한 생활의 필수적인 운송서비스업을 원활하게 하도록 정부는 공공 정책적 관점하에 재정적 지원을 하고 있다. 하지만 정부는 재정지원과 요금인상을 하는데 있어 비용항목별로 과거 실제집행 비용을 인정한 총괄실제원가를 적용하고 있어 경영 합리화와 타인 자본조달 비용의 절감을 위한 노력의 결여등 정책적 지원이 효율적으로 집행되지 않고 있다는 지적이 있다.
이에 본 연구는 운송업의 원가흐름을 정확하게 파악 할 수 있고 유용한 정책결정에 활용 될 수 있게 하기 위하여 원가관련 정보체계를 제시하며 정부정책의 효율적인 집행과 관리를 위해 표준운송원가시스템을 활용한 경영합리화 방안을 살펴보았다.

영어초록

Transportation is an important field of economic activities that provide movement of human and physical resources necessary for facilitating continued maintenance and development of production and consumption in economic society. To facilitate transportation, which is a necessary condition for economic life, the government controls transportation from a perspective of public policy and provides appropriate financial support. However, in providing support and making decisions on fee increase, the government is applying a system of actual total accounted costs, which considers actual implementation costs in the past by cost items. As a result, improvements are needed for rationalization of management and enhancing efforts for saving cost of securing capital form third parties. Therefore, it has been recognized that policy support from the government has not been efficiently implemented. To enhance reliability of accounting data linked to active financial support on the part of the government, it is necessary to establish accounting principles exclusively for transit and ground passenger transportation.
To that end, this research proposes a cost-related system of information that can accurately grasp cost flow in transportation and that can be used in decision-making. For effective implementation and management of government policies, transportation cost accounting system of transit and ground passenger transportation was studied, to remove irrationality from the current method of financial support. Furthermore, as a method of inducing efficient management, strategies for financial support and rationalization of management based on a standard system of transportation cost were proposed. And to help generate reliable financial and operation information that can support such effort, accounting principles and cost accounting principles for ground transportation are proposed.

참고자료

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