예산관리제도의 도입과 실제적 운용에 관한 사례연구 -표준적인 작업의 성과측정을 중심으로-

The Case Study on The Introduction and Practical Application of the Budget Management System -On the Performance Measurement of Standard Work Unit-

In introducing and applying the budget management system, the question of how to establish management structure(skelton) representing budget management responsible unit is significantly related to the degree of accuracy and analysis on the performance measurement of standard work unit. We have the following rational process of establishing performance measurement of budget management System ; 1) Standardization of work method 2) Establishment of management structure 3) Institution of budget management system. Especially, this system is based on a premise of efficiency of objectives management, it is assumed that performance measurement in the standard work unit must be enforced according to the basis and categories of performance evaluation based on the evaluating work unit. Therefore, most of all, the following three detail questions(subjects) are to be determined in order to rationalize these above principles to a maximum possible extent of performance measurement system. First, we established respective performance standard unit with respect to such detailed work unit, performance standard unit of which were accurately applicable directly from using the budget ana objectives account data and their supplementary data of the work measurement techniques. Second, by using the above mentioned question, over all evaluation and suggestion are made based on the study of the recording for each work unit development, budget management and production nit (volume of production) Third, the measurement of performance of budget management system is based on the principle of standard work unit, compared with the standard basis and actual work unit by period and activities unit and calculated percentage effectiveness according to the above procedure. and so evaluated the efficiency of performance measurement on the budget management system.