준정부기관 예산․회계제도의 효과와 효율성에 관한 연구 : 한국농촌공사 예산회계제도 사례를 중심으로

초록

The goals of budget and accounting systems in public enterprises are to pursue public welfare and to achieve efficiency and effectiveness. In this sense, this study critically reviews the characteristics of the budget and accounting systems of public enterprises and analyzes the systems focusing on Korea Rural Community & Agriculture Corporation(KRC). This study proposes some suggestions to possibly improve the budget and accounting systems of KRC. First, the unit cost of the budget should be adjusted to accommodate reasonable costs. Second, cost allocation drivers must be economically and feasibly adjusted to account for adequate cost behaviors for each business unit. Third, indirect cost should be evaluated precisely and distributed properly by internal transfer pricing system.

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