건설요인이 장기수선비총액에 미치는 영향 분석

[Purpose] This study aims to empirically examine whether the long－term reserve cost used in long－term repair planning for apartment complexes reflects actual construction costs. Given the limited disclosure of developers’ cost information, proxy indicators based on construction－related factors are used to assess their reflection in current estimation practices and to evaluate the applicability of the regulatory framework. [Methodology] Data were collected from external audit reports of apartment complexes in Busan, and construction－related variables were extracted from K－apt (Korea Apartment Management Information System). Based on the 2003 reform, the sample was divided into Group A and Group B. Multiple regression was conducted using SPSS Statistics 28. The dependent variable is the natural log of the long－term reserve cost (Log_TRLR). [Findings] Some construction factors showed statistical significance, whereas many did not, suggesting insufficient reflection of construction factors in actual estimation practices. This indicates a need for institutional improvements to Article 31 of the Enforcement Decree of the Multi－Family Housing Management Act. [Implications] The study highlights the need to enhance quantitative criteria and to provide clearer guidelines for incorporating construction factors into long－term repair plans.