@article{ART002869631},
author={Gakgyu Kim and Hojun Lee and Yongjoo Cho and Won, Kyoungchan},
title={Improvement plan for cost management system of military executive agencies in supply field},
journal={Journal of Advances in Military Studies},
issn={2635-5531},
year={2022},
volume={5},
number={2},
pages={1-19},
doi={10.37944/jams.v5i2.144}
TY - JOUR
AU - Gakgyu Kim
AU - Hojun Lee
AU - Yongjoo Cho
AU - Won, Kyoungchan
TI - Improvement plan for cost management system of military executive agencies in supply field
JO - Journal of Advances in Military Studies
PY - 2022
VL - 5
IS - 2
PB - Institute of Defense Acquisition Program
SP - 1
EP - 19
SN - 2635-5531
AB - This paper presents an improvement plan for the cost management system of a military executive agency in the supply field. The military introduced an executive agency system to improve the efficiency of defense operations. As of 2022, 18 units, including the land, sea, and air general supply depots, are being operated as military executive agencies. The first step in improving management efficiency is establishing a cost management system. It is necessary to eliminate inefficient processes, redundant or unnecessary work, and cost information is an approach to improve work efficiency. Currently, military executive agencies manage costs based on arbitrary standards set by the cost manager of each institution instead of systematic standards. Consequently, cost management is superficial and has not led to cost reduction. Furthermore, because the cost management standards are inconsistent, it is impossible to use them for comparing and analyzing the cost information of each institution. In particular, it is recommended that cost information be synthesized and utilized without data omission by establishing a common standard according to the guidelines for calculating corporate logistics costs announced by the Ministry of Land, Infrastructure, and Transport and using the national defense-integrated financial information system. Finally, the application of data-based analytical procedures can improve the efficiency of military operating agencies by identifying abnormal areas and eliminating inefficient processes.
KW - military executive agency;cost management;guidelines for evaluating corporate logistics costs;national defense-integrated financial information system
DO - 10.37944/jams.v5i2.144
ER -
Gakgyu Kim, Hojun Lee, Yongjoo Cho and Won, Kyoungchan. (2022). Improvement plan for cost management system of military executive agencies in supply field. Journal of Advances in Military Studies, 5(2), 1-19.
Gakgyu Kim, Hojun Lee, Yongjoo Cho and Won, Kyoungchan. 2022, "Improvement plan for cost management system of military executive agencies in supply field", Journal of Advances in Military Studies, vol.5, no.2 pp.1-19. Available from: doi:10.37944/jams.v5i2.144
Gakgyu Kim, Hojun Lee, Yongjoo Cho, Won, Kyoungchan "Improvement plan for cost management system of military executive agencies in supply field" Journal of Advances in Military Studies 5.2 pp.1-19 (2022) : 1.
Gakgyu Kim, Hojun Lee, Yongjoo Cho, Won, Kyoungchan. Improvement plan for cost management system of military executive agencies in supply field. 2022; 5(2), 1-19. Available from: doi:10.37944/jams.v5i2.144
Gakgyu Kim, Hojun Lee, Yongjoo Cho and Won, Kyoungchan. "Improvement plan for cost management system of military executive agencies in supply field" Journal of Advances in Military Studies 5, no.2 (2022) : 1-19.doi: 10.37944/jams.v5i2.144
Gakgyu Kim; Hojun Lee; Yongjoo Cho; Won, Kyoungchan. Improvement plan for cost management system of military executive agencies in supply field. Journal of Advances in Military Studies, 5(2), 1-19. doi: 10.37944/jams.v5i2.144
Gakgyu Kim; Hojun Lee; Yongjoo Cho; Won, Kyoungchan. Improvement plan for cost management system of military executive agencies in supply field. Journal of Advances in Military Studies. 2022; 5(2) 1-19. doi: 10.37944/jams.v5i2.144
Gakgyu Kim, Hojun Lee, Yongjoo Cho, Won, Kyoungchan. Improvement plan for cost management system of military executive agencies in supply field. 2022; 5(2), 1-19. Available from: doi:10.37944/jams.v5i2.144
Gakgyu Kim, Hojun Lee, Yongjoo Cho and Won, Kyoungchan. "Improvement plan for cost management system of military executive agencies in supply field" Journal of Advances in Military Studies 5, no.2 (2022) : 1-19.doi: 10.37944/jams.v5i2.144
