earticle

영어

This study describes the local governments costing standards and methods, mainly based on the issues discussed in the Cost Accounting Subcommittee of Financial Accounting Upgrading Committee of Ministry of Public Administration and Safety. Program direct costs and indirect costs are added to result in program total costs. Program revenues are subtracted from program total costs, resulting program net costs. Program net costs are summed up to public service program net costs. Administration costs and non-program expenses are added to and non-program revenues are subtracted from public service program net costs to result in public service operating net costs. Finally, general revenues are subtracted from public service operating net costs to result in public service operating results.

한국어

본 연구는 행정안전부 재무회계 선진화위원회의 원가기준 소분과에서 논의되고 있는 이슈를 중심으로 지방회계 원가산정 기준과 방법에 대 해 정리한다. 사업직접원가에 간접원가를 가산하여 사업총원가를 계산한 후 , 사업수익을 차감하여 사업순원가를 계산한다. 사업(별)순원가를 합산한 후 행 정 (운 영 )경비와 사업외비용을 더하고 사업외수익을 차감하면 재정운영순원가가 된. 일반수익을 재정운영순원가에서 차감하여 재정운영결과를 마지막으로 계산한다.