지방자치단체의 재정운영표상 비용배분에 관한 연구: 사업순원가 대비 관리운영비 비율을 중심으로

This study analyzed the cost allocation efficiency of local governments cost drivers using the ratio of administration costs to program net costs in the statements of operations of local governments. In addition, the specific factors of the local governments that affect the cost allocation efficiency of cost drivers were identified. The results of this study are as follows. First, the higher the number of government employees per 1,000 local residents, the greater the number of public service programs per 1,000 local residents, and the larger the budget size for per 1,000 local residents, the ratio of administration costs to program net costs decreased significantly, thus improving the cost allocation efficiency. Second, the cost allocation efficiency of cost drivers is improved when the number of public service programs is small compared to the budget size, when the head of local government is reappointed, and when the local government is a non-capital region. Therefore, local governments should strive to ensure that their finances are properly allocated to the program net costs of providing public services directly to local residents rather than to the administration costs, byappropriately controlling and managing factors that affect the cost allocationefficiency of the cost drivers identified as a result of this study for the futurepublic service program planning, budget compilation and cost allocation. The contribution of this study is that the specific factors of localgovernments that affect the cost allocation efficiency of cost drivers areidentified and presented to local governments. In addition, the differentiation ofthis study is the empirical analysis of the policy program execution of localgovernments budget, using the appropriateness of the local government's costallocation measured by the ratio of administration costs to program net costs inthe statements of operations of local governments.