신용정보데이터베이스의 운영원가 배분과 이용료 결정에 대한 사례연구: 신용정보운영분담금 산정을 중심으로

This study shows how to allocate credit database costs among information users and also introduces costing methods about credit database on which information providers are the main information users.First, we analyze budget(costs) on database operating group, then allocate indirect costs to credit information teams(credit admin team, computer team). Using cost drivers like number of case, program of case, we determine information supply and using cost. Second, we suggest that information supply cost is the pricing guideline at credit information companies which are only using credit information database without information centralization. Third, we also suggest two examples of expenses allocation methods like using weighted cost and reciprocal using rates when credit information providers are information users.Introducing the case of allocation credit database expenses, this study will contribute to understanding of special DB costing process.