조례안 비용추계의 제도적 특징과 발전방안에 관한 연구: 광역지방자치단체의 조례 분석을 중심으로

윤주철(Yoon, Joochul) 서울행정학회 2024 한국사회와 행정연구 Vol.34 No.4

본 연구는 우리나라에 조례안 비용추계제도가 도입된 지 10여 년이 지난 시점에서 광역지방자치단체가 비용추계제도를 운영하는 근거 조례를 분석대상으로 하여 제도적 특징을 분석하였다. 제도적 특징은 비용추계의 주요 구성요소별로 나눠서 분석하였는데, 첫째, 어떠한 의안을 대상으로 하는지(비용추계의 대상), 둘째, 추계하고자 하는 비용의 범위는 어디까지인지(비용추계의 범위), 셋째, 비용추계서를 첨부하지 않아도 되는 미첨부 사유의 유형은 어떻게 다른지(미첨부 사유), 넷째, 비용추계서는 누가 작성하는지(작성 주체), 다섯째, 어떠한 의안에 대해 비용추계서와 함께 재원조달방안을 첨부하는지(재원조달방안) 등이다. 분석 결과, 광역지방자치단체별로 비용추계의 대상이나 비용의 범위, 미첨부 사유의 유형, 전담부서의 유무 등이 상이하였으며, 이러한 차이는 개별 지방자치단체가 처한 상황이 어느 정도 반영되어 있음을 알 수 있었다. 다만, 일부 지방자치단체의 경우 근거 조례가 실제 비용추계 실무를 모두 반영하고 있지 않은 부분도 있는 것으로 나타났다. 나아가 보다 체계적이고 일관된 비용추계제도를 운영하기 위해서는 비용추계시스템 구축과 함께 비용추계서에 대한 주민의 접근 편의성 제고, 재정부담조례안에 대한 생애주기적 관리, 비용추계서 작성 전담부서의 확충 등이 필요한 것으로 보인다. This study analyzed the main institutional characteristics of the ordinance on the basis of the operation of the cost estimation system by the metropolitan local government 10 years after the introduction of the cost estimation system in Korea. Institutional characteristics were analyzed by dividing them by the main components of cost estimation, first, which agenda is targeted (subject to cost estimation), second, how far the range of costs to be estimated is (scope of cost estimation), third, how the types of non-attachment reasons that do not require cost estimation are different (not attached), fourth, who prepares the cost estimation (the division of writing), fifth, which agenda is attached with the cost estimation (financing plan). As a result of the analysis, the subject of cost estimation, the scope of costs, the type of non-attachment reasons, and the presence or absence of a dedicated department differed by metropolitan local governments, and it was found that these differences reflected to some extent the situation faced by individual local governments. In some metropolitan local governments, the actual cost estimation work is not stipulated by ordinance. In order to operate the cost estimation system more systematically and consistently, it seems necessary to work efficiency by establishing a cost estimation DB, expand the disclosure of cost information, manage the life cycle of the financial burden ordinance, and strengthen the capacity of the division to prepare the cost estimation.

의안 비용추계제도 운영의 문제점 및 개선방안 : 서울시의회, 충남도의회 사례를 중심으로

박환희,박종철 한국정책개발학회 2023 정책개발연구 Vol.23 No.1

The purpose of this study is to examine the problems in the operation of the cost estimation system of local councils and to find ways to improve them. To this end, as of the end of December 2021, the Seoul Council and Chungnam Provincial Council cost estimates were analyzed in terms of objectivity and reliability, compositional form, quality and utilization. As a result of the analysis, problems and improvement plans for the operation of the cost estimation system proposed by the local council were presented. First, there are problems with objectivity and reliability of the cost estimate due to ambiguity of the appropriateness of the standard amount for preparing the cost estimate, the name of the reason for not attached No. 1, inflexibility due to a single cost estimate scenario, and the lack of deadline for preparing the cost estimate. As an improvement plan, it is suggested to change the standard amount for preparing the cost estimate, change the name of the non-attached Reason No. 1, use multiple cost estimate scenarios, and secure the deadline for preparing the cost estimate. Second, there are problems in the format of the cost estimate, such as the uniform cost estimate period (5 years), insufficient provision of summary data, and insufficient procedure for reviewing the cost estimate. As an improvement plan, it is suggested to apply a flexible cost estimating period, actively provide summary data, and review the cost estimate review procedure. Third, there are problems in terms of quality and usability of cost estimates, such as insufficient performance evaluation for cost estimation, non-utilization of cost estimation advice, non-introduction of cost estimation system, duplication of work, and difficulty in collecting cost estimation data. Improvement measures include strengthening performance evaluation, using cost estimation consulting, introducing a cost estimation system, eliminating duplication of work, strengthening data collection function, and reducing unnecessary cost estimation work. 본 연구는 지방의회의 비용추계제도 운영의 문제점을 살펴보고, 개선방안을 모색하는 것이 목적이다. 2021년 12월말 기준 서울시의회․충남도의회 비용추계서의 객관성 및 신뢰성, 구성형식, 질과 활용도 측면에서 분석하였다. 분석결과, 지방의회 의안 비용추계제도 운영상의 문제점과 개선방안을 제시하였다. 첫째, 비용추계서 작성 기준금액의 적정성 모호, 미첨부사유서 1호의 명칭 부적정, 단일한 비용추계 시나리오로 인한 경직성, 비용추계서 작성기한 부족, 물가상승 미반영 등으로 인하여 비용추계서에 대한 객관성 및 신뢰성에 문제가 있는 것으로 나타났다. 이에 대한 개선방안으로 비용추계서 작성 기준금액 변경, 미첨부사유서 1호의 명칭변경, 복수의 비용추계 시나리오 활용, 비용추계서 작성기한 확보방안 등을 제시하였다. 둘째, 획일적인 비용추계 기간(5년), 요약자료 제공 미흡, 비용추계서 감수절차 미흡 등 비용추계서 구성형식 상의 문제가 있었다. 이에 대한 개선방안으로 탄력적인 비용추계 기간 적용, 요약자료 제공, 비용추계서 감수절차 도입 등의 개선방안을 제시한다. 셋째, 비용추계에 대한 성과평가 미흡, 비용추계 자문 미활용, 비용추계시스템 미도입, 업무 중복, 비용추계 자료수집의 어려움 등 비용추계서의 질과 활용도 측면의 문제점이 나타났다. 이에 대한 개선방안으로 성과평가 강화, 비용추계 자문 활용, 비용추계시스템 도입, 업무중복 해소, 자료수집 기능강화, 불필요한 비용추계업무량 감소방안 등을 제시하였다.

BIM기반 상세견적을 통한 견적 정확성 분석 연구 - 공동주택 아파트 사례를 기반으로 -

이동건,이해찬,박지영 한국주거학회 2019 한국주거학회 논문집 Vol.30 No.5

Estimating the cost of a building is a very important step in the process of a construction project. The results of the cost estimates are used as important information in the overall aspect of the construction project. Because of this, accurate cost estimates are very important. However, existing cost estimates basically include the possibility of human error. In addition, there is a problem that the accuracy of the cost estimation varies greatly depending on the expertise of the estimation expert. And the accuracy of the calculation of the quantity due to errors in the design book for the calculation of the quantity is reduced. BIM is a solution to solve the problem of existing estimates. BIM-based cost estimates can be calculated automatically using the property information of the BIM model, thus ensuring the accuracy and reliability of the project cost prediction. The purpose of this study is to verify the accuracy of the BIM-based detailed cost estimation. For this purpose, this study derived a detailed cost item that can be computed on a BIM. In addition, the effects of BIM-based detailed cost estimation were analyzed through actual case project. As a result of comparative analysis of the cost estimates of the demonstration complexes, the difference between the existing estimates and the BIM detailed estimates was 99.5%.

국제 자본비용 모형을 이용한 한국기업의 자본비용 추정

이영주,안성필 한국기업경영학회 2013 기업경영연구 Vol.20 No.1

Using International Cost of Capital Models (ICCM), we examine the method to estimate the cost of capital for Korean firms. A firm’s cost of capital is critical element in the process of long-term investment decision makings. It also serves as discount rate in estimating firm value. Investment companies and financial departments of Korean firms however use the traditional method which is based on ad-hoc approach to estimate the cost of capital. We show that ICCM can improve the accuracy of the estimation. Thereby, we demonstrate that ICCM provides a consistent and practical approach to estimate the cost of capital for Korean firms. ICCM estimates the cost of capital for Korean firms as if they are located in the developed countries and then adds the equity country risk premium associated with Korean country risk. Specifically, we use the historical average return on US treasury bonds as risk-free rate for Korean firms. The historical average US market risk premium is used as market risk premium for Korean firms. To accommodate the difference in country specific risk, we introduce Country Equity Risk Premium (CERP), which captures the additional risk premium for firms located in countries exposed to country default risk. There are diverse versions of ICCMs to calculate the equity country risk premium. We compute the equity country risk premium using the method in Damodaran (2006). Following his method, CERP is calculated by multiplying country default spread with the relative standard deviation between stock market volatility and bond market volatility. For an individual Korean firm, this equity country risk premium is adjusted with lambda, which represents the return sensitivity of individual company to the country risk premium. Finally, beta is estimated with industry average beta to avoid non-stationary nature of regression beta. Next, we also estimate the cost of debt using ICCM. The procedure is similar to the estimation of the cost of equity. Our initial estimation is based on the historical average data from the US capital market. Then, we adjust the number by incorporating country specific risk premium. Finally, the weighted average cost of capital for Korean firms can be estimated by utilizing market value weighted ratio of debt-to-capital and equity-to-capital. Using ICCM, we illustrate the procedure to calculate the cost of capital for an individual Korean firm. Using data of SK Telecom, which is one of the largest corporations in Korea, we compare the cost of capital estimated by the company with that of ICCM. We note that SK Telecom estimates the cost of capital with crude method that relies on recent date. While this practice is simple and thereby easy to compute the cost of capital, it may render biased estimates. We show that ICCM provides practically applicable and logical approach to estimate the cost of capital. Compared to the cost of capital estimated with ICCM, we find that SK Telecom underestimates the cost of debt and overestimates the cost of equity. For the weighted average cost of capital, it turns out that SK Telecom overestimates the cost of capital as compared to that estimated with ICCM. This suggests that the cost of capital used for internal decision makings may differ from what is perceived in the outside capital market. Nonetheless, the cost of capital estimated with ICCM provides valuable benchmark for the internal cost of capital. Given that the cost of capital is an important element for the company’s internal decision makings and valuation models, we show that ICCM approach has practical implication for a firm’s decision makers, investment companies and financial information service providers. 본 연구는 국제 자본비용 모형을 이용하여 한국 기업의 자본비용을 합리적으로 추정하는 방법을 제시한다. 기업의 자본비용은 내부적으로 실물 투자 의사결정에 있어 기준이 되는 최소 요구수익률로 사용되며 또한 기업의 본질적 가치를 산출하는데 있어 할인율로 사용되는 매우 중요한 요소이다. 그럼에도 불구하고 한국 기업들의 자본비용을 합리적으로 추정하는 방법이 명확하지 않아 증권회사 및 기업에서 임의적으로 자본 비용을 추정하고 있다. 더욱이 한국과 같은 신흥 시장에 속한 기업들의 경우, 신흥시장의 추가적인 위험도를 고려해서 자본비용을 결정하여야 하나 과거의 시계열 자료가 제한적이므로 선진국 시장을 중심으로 개발된 모형을 적용하기에는 문제점이 많다고 볼 수 있다. 이에 우리는 국제 자본비용 모형(international cost of capital models)을 통해 보다 합리적이고 실무적으로 한국 기업의 자본비용을 추정하는 방법을 제시한다. 국제 자본비용 모형은 한국 기업을 선진국 시장에 있는 기업과 동일하게 취급하여 자본비용을 계산한 후 한국의 추가적인 국가위험에 대한 노출 정도에 따라 국가 위험 프리미엄을 가산하는 방식으로 신흥 시장 기업들의 자본비용을 추정한다. 우리는 이러한 방법을 통해 한국 기업의 자본비용을 합리적으로 산출하는 구체적인 방법과 절차를 예시함으로서 실무적으로 자본비용을 추정할 수 있는 방법을 제시한다.

공적개발원조(ODA) 건축사업의 타당성 조사단계에서의 공사비 산정방법에 관한 연구: 의료시설을 중심으로

김인경,박준 국제개발협력학회 2022 국제개발협력연구 Vol.14 No.1

Purpose: This study aims to extract problems in the process of construction cost estimation in the feasibility study of medical facilities in ODA which increases in the actual execution phase. Originality: This study contributes to the improvement of the efficiency of the project in the health sector ODA by analyzing the issues of cost estimation in the feasibility study with empirical data. Methodology: The construction cost estimation method and construction cost affecting factors are drawn by analyzing the Contract Rules and Guideline for overseas construction estimation. Six feasibility studies are selected for comparative analysis. The analysis on the previously performed six feasibility studies for medical facilities adopts the factors to find the limitation and improvement plan of the cost estimation method. Result: The review of six cases of feasibility study in this study revealed the followings. First, not all the cases have the common items for costing. Second, all the cases used the construction cost of existing buildings. Third, only two cases adopted local labor costs. Four, no case adopted infrastructure cost in the project site nor equipment cost. Conclusions and Implication: Construction cost estimation in feasibility study of health facilities in ODA projects needs standardized common items including infrastructure cost in the project site, equipment cost, and local labor. Detailed guidelines for cost estimation in the feasibility study in ODA can secure greater credibility by reducing the gap with actual construction cost with EDCF.

무기체계 계층구조를 활용한 수리부속의 수명주기비용 추정 방안

이자경,김상부,박윤규,배인화 한국품질경영학회 2024 품질경영학회지 Vol.52 No.2

Purpose: The spare part cost is one of the most important cost factors with which construct Life Cycle Cost. The LCSP(Life Cycle Sustainment Plan) Guidebook issued by Korea Ministry of Defense, however, suggests a simple equation to estimate the spare part cost using maintenance task frequencies and each part cost. Therefore, following the cost estimation method in the LCSP Guidebook may lead to an improper cost estimation result since both the hierarchical structure of the weapon system and the part discard rate are not considered. The purpose of this study is to develop a new life cycle cost estimation method for spare parts of weapon system during its life cycle. Methods: In this study, the detailed cost structure of spare parts is provided. Also a new spare part cost estimation methods for the each cost element are proposed, considering the hierarchical structure of weapon system and the part discard rate. And the proposed spare cost estimation methods are applied to K system for a case study. Results: Based on the case study of K system, the spare part cost estimation method, proposed by this study, shows that it can complement the estimation method suggested by the LCSP Guidebook. It also shows that it is applicable to the weapon systems for Korea armed forces. Conclusion: The proposed life cycle cost estimation method for spare parts has an advantage of estimating the spare part cost more accurately. It is expected to be useful in analyzing the procurement alternatives objectively and making up the Korea armed forces budget effectively.

공공사업 예정공사비에 대한 실증적 접근

유창규,송정규,이윤선,김재준 한국건축시공학회 2009 한국건축시공학회지 Vol.9 No.1

Looking at current construction costs estimations of publicly declared public works, there are many instances where estimation criteria are ambiguous and doesn't imply the reality. Up to date, estimation criteria for calculating construction cost estimations are simply by unit area multiplication and stochastic construction cost estimation. However, possibility of making errors are high due to using uniform data that excludes each public work's specifications and environmental conditions. Further, on the aspect of cost management, there is certain limitation in the efficiency of cost management in order-placing stage and commencing-work stage; while efficient cost management and reduction of expenses are highly possible during initial stages of the project. In this respect, the paper adopts positive approach with regards to construction cost estimations of public works and draws common elements from calculation tables of the construction cost estimations from 3 completed domestic construction works; after which, the paper analyzes whether business exposition, construction guide and publicly-declared estimated construction costs that the orderer issued are calculated economically and properly; deducing problems in the process, the paper seeks to recommend rational calculation method on this. Looking at current construction costs estimations of publicly declared public works, there are many instances where estimation criteria are ambiguous and doesn't imply the reality. Up to date, estimation criteria for calculating construction cost estimations are simply by unit area multiplication and stochastic construction cost estimation. However, possibility of making errors are high due to using uniform data that excludes each public work's specifications and environmental conditions. Further, on the aspect of cost management, there is certain limitation in the efficiency of cost management in order-placing stage and commencing-work stage; while efficient cost management and reduction of expenses are highly possible during initial stages of the project. In this respect, the paper adopts positive approach with regards to construction cost estimations of public works and draws common elements from calculation tables of the construction cost estimations from 3 completed domestic construction works; after which, the paper analyzes whether business exposition, construction guide and publicly-declared estimated construction costs that the orderer issued are calculated economically and properly; deducing problems in the process, the paper seeks to recommend rational calculation method on this.

화학사고의 경제적 손실 추정을 위한 방법론 진단 및 선정 방안 연구 - 인적·생태적 피해액 추정을 중심으로

서양원 ( Yang-won Suh ),곽소윤 ( So-yoon Kwak ),김진산 ( Jin-san Kim ) 한국환경연구원 2016 수시연구보고서 Vol.2016 No.-

The number of accidents caused by chemical substances is on the rise every year, continuing to cause the cost of lives as well as inflicting damage on property and the environment. Legislation was enacted in September 2015 to enable cost estimations for chemical accidents. However, it stipulates cost estimation for a very limited range of items and it fails to define a specific procedure for estimating costs. As such, there is an urgent need to establish a dedicated guideline for cost estimation with regard to chemical accidents. In particular, unlike property, for which costs can be evaluated much easier with available market values and unit values, research must be undertaken to lay the foundation for identifying and defining cost estimation methods in addition to unit cost information appropriate for human health and ecological damages. This research, therefore, identifies items to be evaluated in terms of human health and ecological cost, and reviews the possibility of implementing different cost estimation methods. In doing so, this research aims to set the future direction for research into cost estimation. First, this study reviews various guidelines and studies found in Korea and abroad for chemical accidents in order to examine some of the targets identified in those guidelines and studies as assessment items in chemical accidents. This study also studies chemical accident cases that have occurred in Korea and overseas to find and identify items that were actually investigated in those incidents. Then, for physical damages, this research categorizes damage into bodily harm, mental harm, death and injury. Bodily and mental harm is subdivided into symptoms that were found after actual chemical accidents, and those that could potentially occur. Although death and injury can be assessed more readily, there is a need to find another way to assess damages associated with other items. Given the difficulty of proving causality for some of those items, there is a need to collect more data and conduct mid- to long-term research into the methodology of assessing those items. For damages to the ecosystem, this paper reviews items such as animals, plants, other organisms, vegetables, and biotopes as factors that can be used during cost estimations. Among animals and plants, this study suggests a few select species such as legally protected species and indicator species as well as a few other species as necessary items when assessing any damages caused. For cases where it is difficult to assess the value of each individual plant, this study recommends using vegetation that is relatively easier to assess the value of by unit area (region) based on data for nationwide groupings of vegetation. As for biotopes, although cost estimation is possible for specific units, this study excludes biotopes from the list of items that need assessment due to the lack of relevant national-level data and the need for additional studies on methodology. This study also looks at cost estimation methods that can be implemented for different damages and characteristics. Unlike damage on property, it is difficult to prove causality and assess damage in cases of damages on human health and the ecosystem. In addition, there is insufficient information on unit value that can be used directly in estimating those costs due to the fact that there is no relevant market. As such, this study reviews the different types and characteristics of methods that can be used in cost estimation. It also looks at previous research that uses such methods to estimate damages. Furthermore, among the methods recommended to estimate costs and to review the possibility of implementing them, this paper uses the contingent valuation methods that had been used for various non-market goods to conduct a survey on damages to forests. By doing so, this research aims to estimate the willingness to pay for preventing damages to forests caused by chemical accidents. In order to explore ways to utilize such results, this study creates a virtual scenario of estimating costs from a chemical accident, and applies survey results to the scenario to deduce implications in order to improve the significance and value of the study. Finally, this paper recommends a future direction for research to prepare the foundation for identifying methods to assess costs to human health and the ecosystem.

의과대학 학생 1인당 적정 교육비 추계

양은배,이승희 한국의학교육학회 2009 Korean journal of medical education Vol.21 No.3

Purpose: This study aims to estimate the optimal educational cost per medical student. Methods: A private medical college in Seoul was targeted by the study, and its 2006 learning environment and data from the 2003~2006 budget and settlement were carefully analyzed. Through interviews with 3 medical professors and 2 experts in the economics of education, the study attempted to establish the educational cost estimation model, which yields an empirically computed estimate of the optimal cost per student in medical college. Results: The estimation model was based primarily upon the educational cost which consisted of direct educational costs (47.25%), support costs (36.44%), fixed asset purchases (11.18%) and costs for student affairs (5.14%). These results indicate that the optimal cost per student is approximately 20,367,000 won each semester; thus, training a doctor costs 162,936,000 won over 4 years. Consequently, we inferred that the tuition levels of a local medical college or professional medical graduate school cover one quarter or one-half of the per- student cost. Conclusion: The findings of this study do not necessarily imply an increase in medical college tuition; the estimation of the per-student cost for training to be a doctor is one matter, and the issue of who should bear this burden is another. For further study, we should consider the college type and its location for general application of the estimation method, in addition to living expenses and opportunity costs.

도로포장 및 유지공사 표준품셈 개정 방법에 대한 연구

정대권,태용호,안방률,조윤호 한국도로학회 2009 한국도로학회논문집 Vol.11 No.1

In cost estimation of construction, several methods including quantity-per-unit costing, job costing, unit cost estimation and lumpsum estimation are being utilized in Korea. Among them, a Quantity-per-unit Costing Method is used as a standard of cost estimation in public and private works. This paper presents the realistic job-costing method on all road construction tasks through statistical analyses with field survey data to solve the problems induced by the existing quantity-per-unit costing method. Furthermore, it was found that the newly developed job costing method is able to produce a simple costing procedure and a more actual construction cost estimation by a case study, which was performed to compare particular construction costs produced by two different methods, existing quantity-per-unit costing and newly developed job costing. These methods is compared by Case-study about sub-base. In the case of Job costing method, the estimate is shorter than the other case about 50% and can make up for the weak point about instrument in the current Standard of cost estimation. And it can be depict by Job Costing method about progress of work for using by a plan about construction management. 실적공사비 적산방식은 품셈견적, 실측견적, 단가견적, 및 총액견적 등 매우 다양하다. 표준품셈은 공공기관 및 민간기관의 공사비 책정기준이 되는 자료이다. 본 논문에서는 도로공사에 이용되는 기존 품셈견적의 문제점을 개선하기 위해 현장조사를 실시하고 분석하였으며 그 결과로 각 공종에 대한 실측견적 방법을 통계적 방법을 통해 제시하였다. 또한, 기존 품셈과 실측품셈을 공사단위의 비교를 통해 제안된 품셈이 보다 간단한 견적 작성을 가능하게 하고 보다 현실적인 공사금액을 산출함을 알 수 있었다. 본 연구에서는 보조기층의 Case-Study를 통하여 각 방식별 장단점을 가시적으로 비교해 보았다. 실측품셈으로 적용하였을 경우, 계산과정은 기존품셈의 50%로 축소되었으며 1일 1장비 사용으로 기존의 1일미만 장비 사용에 대한 편차가 보완되었다. 또한 품셈만을 이용하여 공정의 시공내용을 짐작하고 이를 바탕으로 공정계획이나 인력투입계획 등을 수립할 수 있었다.