정부원가계산기준의 개선방안에 관한 연구

The purposes of this study are to search for the problems about computing general operational costs and earnings of government cost accounting by literature and empirical study, and to try to find solutions for these problems. Though permitted ratio of general operational costs is established in general operational cost accounting standards guides, it can't reflect recent management environments properly, because it was established fifteen years ago. So it is important to revise the permitted ratio of general operational costs periodically. And we need to change ways of computing the actual ratio of general operational costs by the relation between general operational costs and sales costs into ways of computing by the relation between general operational costs and manufacturing costs. And then, many empirical studies have suggested a lot of problems in the ways of computing earings, for example the matter of measuring additional value, the differentiation between permitted ratio of earnings and actual ratio of earnings, and the matter of balancing among many types of industries. So we need to compute earings of government cost accounting guides by adding a certain amount of the ratio of earnings according to perfect additional value concepts or total cost concepts. In government cost accounting, it is necessary to study in various field：government institution, expert service institution, academy and firm etc. And the government cost accounting standards should be made and revised by the permanent established institution similar to CASB.