공공공사 원가계산방법변경의 영향 실증연구: 실적공사비 적산제도와 최저가낙찰제의 복합시행 후

Construction cost estimation system changed from Unit Cost Estimation System to Historical Cost Data System in 2004 because the latter had accumulated more information on the cost of construction, which stood closer to true value. Public construction sector was divided into engineering works & building works because it had been asserted that construction industry and the bidding system with actual costing system were causes of losses in the construction industry. This study presents some empirical results as for difference of public construction profitability. Sample consisted of 37 firms in KOSPI construction division. Period of study was from 2001 to 2003 and 2004 to 2006. Results are as follows. First, post-period profitability indexes were higher than those in the pre-period except for profitability of construction. Second, post-period cost indexes were lower than those in the pre-period. Third, post-period profitability indexes of public construction sector (engineering works) by contract were lower than those in the pre-period. However, the results of building works were not significant. It can be argued that change in estimating system affects adversely to profitability of construction industry.