국방연구개발사업에 대한 총사업비 관리 현황, 문제점 그리고 개선방안

Abstract

This study was conducted to identify problems by reviewing the current state of total cost management of defense R & D programs, and to draw up ways to improve them. The defense R & D program's total program cost management began in 2011 when the Ministry of Strategy and Finance implemented the “Defense Program Cost Management Guidelines”. The purpose of the total program cost management is to improve the efficiency of fiscal expenditure. However, as a result of researching the studies conducted since 2011 on defense R & D programs, the efficiency of fiscal expenditure has not improved comparing before and after the implementation of the total program cost management system. It is that the program cost growth problem continues to occur in the course of proceeding of the defense R & D program. And as a result, these problems limit the entry of new R&D program. Because the defense R & D programs should be carry out simultaneously on-going and new programs within a limited defense budget. In this paper, through investigations of studies conducted so far, the problems of defense R & D programs were identified and improvements were drawn. Problems were identified such as the limitations of the current “Defense Program Cost Management Guidelines”, and the perfunctory operation of the DAPA’s target cost management system. In order to resolve these problems, implications and improvements were derived from the related systems in the United States. The improvements are as follows. First, in consideration of the characteristics of the Defense R&D program, total cost management guidelines of Defense program should be extended to manage the pre-total production cost of the program in the development stage. Second, the CAIV system should be strengthened in order to escape from the poor operation of the target cost management system, and have an actual effectiveness. Third, it is necessary to strengthen the binding of the target production unit cost to maintain the justification of the Defense R&D program and systematic management for target cost.