[5_2]_2009_이태희_외_규제시장에서_원가주의_요금산정을_위한_원가배부에_ê´€í

[5_2]_2009_이태희_외_규제시장에서_원가주의_요금산정을_위한_원가배부에_ê´€í

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ഥ҅੷օ 18 ӂ ઁ 2 2009 ֙ 6 , pp. 387~415, ೠҴഥ҅೟ഥ - 387 - ӏઁद੢ীࢲ ਗо઱੄ ਃӘ࢑੿ਸ ਤೠ ਗоߓࠗী ҙೠ ࢎ۹ * Choice of the Cost Allocation Methods for the Cost Based Rate-Making in Regulated Markets* ( Үन੷੗ ) ੉ క ൞ Taehee Lee** ( ҕز੷੗ ) ъ ߽ ޹ Byung Min Kang*** ( ) উ క ध Taesik Ahn**** ѐ ࠄ ֤ޙীࢲח ాन࢑সীࢲ ӏ੿ೞҊ ੓ח ഥܻ҅࠙ ѐ֛ ߂ ੺ର৬ ೣԋ ୭Ӕ ਗоߓࠗ৬ ҙ۲ػ ઱ਃ ഥܻ҅࠙ ੉गੋ ਬࢶݎҗ ੉زݎীࢲ੄ ਺ࢿ ǁ ؘ੉ఠ р ਗоߓࠗ ࢎ۹ , ӒܻҊ ҃ઁ੸ਵ۽ ബਯ੸ੋ ӏઁਃӘ ࢑੿ਸ ਤ೧ ਗо੄ ߓࠗӝળ੉ оઉঠ ೡ ઑѤٜী ؀೧ ࢸݺೞ ৓׮ . ҳ୓੸ਵ۽ ҃ઁ੸ ബਯࢿਸ ׳ࢿೞӝ ਤೠ ਗо઱੄ ਃӘݽഋٜ۽ ೠ҅࠺ਊ , ۔૑оѺ , ੢ӝૐ࠙ਗо ١ਸ ࢸݺೞ৓ਵݴ , ੉ٜ ਗо઱੄ ਃӘݽഋٜਸ ӏઁী ੸ਊೡ ٸ ਗо৬ ਗоز ੋр੄ ੋҗҙ҅о ޖ঺ਸ ੄޷ೞחоܳ ࢎ۹ٜਸ ੉ਊೞৈ ࢸݺೞ৓׮ . ӏઁݾ੸ਸ ਤ೧ࢲח ਗо੄ ੋҗҙ҅ח җѢо ইצ അ੤ द੼੄ ӝࣿ ࣻળҗ оѺ੄ ࣻਃ ఍۱ࢿਸ ߈৔ೞঠৈ ೠ ׮ח Ѫਸ ੉ۿ੸ ӔѢ৬ ాन࢑স੄ ࢎ۹ܳ ٜয ъઑೞ৓׮ . ژೠ അ೯ਗоഥ҅ , ഝزਗоഥ ҅ , ੤ޖ੗ࠄਬ૑৬ э਷ ѐ֛ٜ੉ അ੤ द੼੄ ӝࣿ ࣻળҗ оѺ੄ ࣻਃ ఍۱ࢿҗ ҙ۲੉ ੓਺ ਸ ࢸݺೞ৓ਵݴ , ҃ઁ੸ਵ۽ ബਯ੸ੋ ਃӘ ࢑੿ী ഝਊؼ ࣻ ੓਺ਸ ઁदೞ৓׮ . ೠӖ࢝ੋয : ਃӘਗо , ӏઁഥ҅ , ਗоߓࠗ , ਺ࢿ ǁ ؘ੉ఠ р ഥܻ҅࠙ , ߓ࠙੸ ബਯࢿ ֤ޙ੽ࣻ : 2008. 12 ѱ੤ഛ੿ : 2009. 5 * ࠄ ֤ޙ੄ ղਊ੉ ೱ࢚ؼ ࣻ ੓ب۾ ਬ੊ೠ ઑ঱ਸ ೞৈ ઱न ࣁ ࠙੄ ੊ݺ੄ बࢎਤਗٜԋ хࢎ٘݀פ ׮ . ୐ ߣ૩ ੷੗৬ ࣁ ߣ૩ ੷੗ח 2008 ֙ب 2 ױ҅ BK ࢎস ࢲ਎؀೟Ү ҃৔੹ޙࢎসױ੄ ૑ਗਸ ߉ ই ࠄ োҳܳ ࣻ೯ೞ৓णפ׮ . ** Ҵ޹؀೟Ү ҃৔؀೟ ੿Үࣻ , Professor, College of Business Administration, Kookmin University (E-mail: [email protected]). *** ҃൞؀೟Ү Ҵઁ҃৔೟ࠗ , ࠗҮࣻ , School of International Management, Kyunghee University. (E-mail: [email protected]) **** ࢲ਎؀೟Ү ҃৔؀೟ ੿Үࣻ , Professor, College of Business Administration, Seoul National University(E-mail: [email protected])
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388 ഥ҅੷օ ABSTRACT This study describes the concept and process of accounting separation in telecommunication industry. In particular, focuses on some debatable issues data voice accounting separation in fixed and mobile networks. Some models like marginal costs, long-run incremental costs, Ramsey pricing are explained in both practical and theoretical terms and evaluated with respect to economical efficiency. Choice of cost allocation methods in these rate-making models is important as the size of common costs is very large relative to direct costs. Selection cost allocation methods should not only reflect the relation between costs and cost drivers but also reflect the price elasticity of demands. Cost allocation methods that are consistent with price
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[5_2]_2009_이태희_외_규제시장에서_원가주의_요금산정을_위한_원가배부에_ê´€í

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