Journal of the Korea Academia-Industrial cooperation Society (한국산학기술학회논문지)

The Korea Academia-Industrial cooperation Society (한국산학기술학회)
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An Empirical Study on the Financial Performance of Ammunition Stockpile Reliability Program upon the Defense Management

저장탄약신뢰성평가가 국방경영에 미치는재무성과에 대한 실증연구

  • Received : 2014.08.27
  • Accepted : 2015.01.08
  • Published : 2015.01.31
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Abstract

We studied the financial performance of ammunition stockpile reliability program on the Defense Management. We proposed the direct effect analysis, the indirect effect analysis and the combat power reinforcement effect as the financial performance analysis methodology. And, we estimated the financial performance using the proposed methods and the data of 2013 ASRP's data The financial performance by direct effect and indirect effect analysis was 99.96billion won and 303.7billion won. Also, The financial performance by reinforced Combat power reinforcement was 12.06 billion won. Therefore, the total financial performance of Ammunition Stockpile Reliability Program was 52.43 billion won.

본 논문은 저장탄약의 신뢰성 보장을 목표로 수행한 저장탄약 신뢰성 평가 결과에서 얻어진 효과가 국방경영에 미치는 직접효과와 간접효과로 구분하여 산출하는 방법을 연구하고 실제 실시한 사업에 대해 재무효과를 산출하였다. 저장신뢰성평가 결과에 따라 수명연장, 제한사용, 정비, 폐기한 경우에 대한 직접적인 재무성과를 산출하는 방법을 각각 제안하였고, 전력지수 향상에 따른 재무성과 산출방법과 산업연관분석표에 의한 생산유발효과 및 고용유발효과를 산출하는 간접적인 재무성과 산출방법을 각각 제시하였다. 또한 연구된 산출방법론을 이용하여 2013년도에 수행한 저장탄약 신뢰성평가 사업에 적용하여 재무성과를 산출하였다. 그 결과 직접재무성과가 999.6억원, 전력향상에 의한 재무성과가 1206.1억원, 생산유발성과가 3,037.2억원으로 국방경영에 미치는 총 재무성과는 5,242,9억원으로 분석되었다.

Keywords

References

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