수수료 요율결정을 위한 ABC 적용에 관한 연구 = A Study on Utilizing ABC in Public Service Pricing

다국어 초록 (Multilingual Abstract)

Compared to the general tax revenues, user fees and charges are more efficient means of financing local governments by coinciding the consumers (beneficiaries) and the payers of the public services. However, the amount of the revenue is less than two percent of the total revenue and the level of user fees compared to the cost is differed by regions, agencies, and service types. It is largely due to the fact that most of the service fees are not repriced reflecting inflation and economic growth on a regular basis. It is not difficult to find the user fees which have not been recalculated for more than ten years. This study purports to improve the pricing mechanism of public services by comparing the traditional pricing method in the public sector and the activity-based costing(ABC). It also reviews the possibility and ways of adopting the latter which are widely adopted by the private entities to the public sector. First, it suggests the ways of allocating various costs, including labor cost, to the corresponding component activities. Second, it also emphasizes a standard costing approach for similar and uniform services which are being provided by many local governments. This will reduce expenses of cost accounting and rate disparity among local governments. Third, ABC based pricing will also help to restructure and reinvent the local governments by providing theoretical grounds for expanding the services with high customer demand/satisfaction while reducing with low customer demand/satisfaction.