結合費用의 配分方法 = A study on the methodology of Joint Cost Allocation

다국어 초록 (Multilingual Abstract)

This study was carried out to suject the methodology and actual application of cost allocation for the common facilities in land and water resource development projects.
All most of the existing projects conserning land and water resource development have been carried out separately and independently by the different ministries concerned.
From the view point of economic efficiencies of the limited resources, the integrated development projects including irrigation, hidro-power, municipal and industrial water should be planned jointly and managed by a certain government entity. Furthermore, the joint costs of the common facilities should be allocated to each purpose of the project and to decrease farmer's burden of the project charges in the large-scale comprehensive agricultural development projects.
Here, two general methods including the Separable Costs-Remaining Benefit Method and Specific Costs-Remaining Benefit Method are recommendable for the joint cost allocation and practical application of the methods are exampled separately for the easiness of the procedures.
Finally, this study is considered as a practical guidelines not only for the cost allocation of multi-purpose dam and estuary dam but also for the planning national land and water development program from the prospects of the integrated development oriented projects in the future.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 費用配分方法
• 1. 用語의 定義
• 2. 結合費의 配分方法
• 3. 費用配分의 一般原則
• Ⅲ. 費用配分實例
• 1. 分離費用-殘餘便益法
• 2. 特殊費用-殘餘便益法
• Ⅳ. 結論