활동기준원가계산을 고려한 세무대리서비스 보수결정 요인에 관한 연구

Abstract

At present, the most important factor in calculating remuneration for tax agency service is sales amount. While this reflects the capability of a client to shoulder the burden, it often works as a cause that induces price competition since it fails to give trust to clients. The purpose of this study is to grasp factors that affect remuneration for tax agency service by defining services of the tax agency field by activity and by analyzing cost drivers by service activity in consideration of activity－based costing. In order to classify activities of an employee in charge of bookkeeping and to find out the relative significance of conditions or current situation of a client that affect each activity, I have conducted a multiple regression analysis. The result can be summarized as follows：First, significant variables that affect bookkeeping agent activity, which is the most important work of the employee in charge of bookkeeping, turned out to be the number of transaction proofs and the existence or non－existence of an accountant in a client company. Second, the significant variable that affects tax adjustment activity, which ranks higher in the works of the employee in charge of bookkeeping, turned out to be the degree of a client's recognition of the importance of accounting and taxation. The factors that affect the activity of the employee in charge of bookkeeping turned out to be the number of transaction proofs, existence or non－existence of an accountant, and the degree of recognition of the importance of accounting and taxation. These factors should be taken into consideration when determining remuneration for tax agency service. Unlike existing studies, the present study has meaning in that it tried to analyze cost drivers based on the activity of the employee in charge of bookkeeping which is most closely related with determination of remuneration for tax agency service.