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The Effectiveness of Accounting Information in Military Construction Contracts under the Qualification Assessment System  

Hur, Hyung (육군종합행정학교 관리회계학)
Publication Information
Journal of the military operations research society of Korea / v.37, no.1, 2011 , pp. 49-70 More about this Journal
Abstract
This paper re-evaluated the research on the accounting information's effectiveness in military construction contracts, questioning the former research results on the central army's construction contract that was under the Qualification Assessment System, especially concerning the relations between the accounting information and the bidding ratios as well as the relations between the bidding rates and the defect rates, which targeted between 1 to 10 billions civil engineering, construction, electricity, telecommunication, and environment work types. Unlike the previous results, the relationship between the accounting information and the bidding rates was shown to be considerably limited that the bidding ratio could not be identified through the accounting information, while it could discern the relations with the defect rates. Furthermore, the proven results did not support the hypothesis that the differences in bidding rates could affect the defect ratio. However, through the prediction model of bidding and defect ratios, we could identity the accounting variables that influenced the ratios. Additionally through the results regarding the non-financial indexes in the Pre-Qualification items, the weight on these indexes could be adjusted. In conclusion, the research results has given us new understanding of the problems in the Qualification Assessment System which accounts for the majority of the current military construction contracts and provide validity on the government's expanded implementation of the Lowest Price Award System.
Keywords
입찰참가자격사전심사;적격심사낙찰제;최저가낙찰제;낙찰률;하자율;
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  • Reference
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