• Journal of Digital Convergence
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• v.10 no.8
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• pp.91-96
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• 2012

The purpose of this study is to examine the rationality for public organizations' cost allocation method through the case of special post offices. The proper use of allocation method is crucial to promote and nurture the public organization sector. On that note, this paper presents how to apply the proper estimation method. The cost allocation method is to split the total expense into appropriate services and departments. Using the basic expense rate and the standard depreciation rate and area at each post office, the total cost is calculated into the cost per person and area. As a result, the correct cost can be assigned through allocation per according service unit.

• Land and Housing Review
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• v.14 no.1
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• pp.135-144
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• 2023

LH Corporation uses the construction waste disposal fee standard, of which the model was developed a long time ago. Therefore, this model is problematic because it needs to reflect waste treatment facilities' technological development and environmental conditions. In this study, the estimated manpower and costs required for the process operation of waste treatment facilities were analyzed, followed by the proposed estimation criteria. This improved standard model can be used as a cost calculation standard for the recycling and treatment of construction waste in public institutions. The study also suggests that an increase in waste treatment costs is needed.

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Korean Journal of Construction Engineering and Management
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• v.7 no.5
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• pp.94-104
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• 2006

The changed Korean government law associated with the public apartment housing supply, so called the $^{\circ}{\AE}$Apartment Sales Price $Cap^{\circ}{\phi}$, requires new system for estimating construction cost in order to set appropriate price. A model apartment project was carefully designed and its construction cost were analyzed in many different ways. Based on the analyses outcomes, 1,028,000 Won/m2 (excluding cost for underground parking lot) is the most appropriate Price Cap for a smaller than $85{\beta}{\geq}$ apartment unit. Further, it was revealed that the price have to be adjusted reflecting such factors as underground size; structural system; external complex quality; and consumer preferences. Findings from this study will enable the Korean government to realize faster and better application of the related laws. The methodology for obtaining appropriate apartment construction cost will also benefit for future researchers.