지방시설관리공단의 재무성과 측정을 위한 대안적 지표에 관한 연구 : 재무제표의 활용과 측정방법의 대안 제시를 중심으로

This study suggest alternative index and measurement method to measure financial performance for facilities management corporation established by local government. Public character should be emphasized rather than profitability to facilities management corporation in comparison with other public corporation and financial condition should be judged based on a long-range view instead of assessment business profit result of pertinent year of year on year. So, financial ratio analysis including profitability, activity and safety is reflected in the assessment. Meanwhile, when financial statements analysis result is used for assessment, assessment result should not become permanent out of institute control. Therefore, the fact affecting valuation is separated intrinsic and environmental fact. Financial standing is seriously influenced by element which is out of instrument control, measurement method applying average of environmental factors is suggested to supplement it. Finally, assigned objective assessment method using three years deviation is suggested since financial performance should be evaluated in the long term instead of comparison of short period of time.