OVERHEAD COST ACCOUNTING STANDARD FOR CONSIGNMENT SERVICE PROJECT
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It is information about overhead cost accounting standard for consignment service project.
It is involved in consignment service project we promote.
We inform you about overhead cost accounting standards based on LOCAL ACCOUNTING
ACT of Korean Ministry of Public Administration and Security (MOPAS) and internal
regulation as follows.
A. Overhead cost accounting standards
- KOREAN MINISTRY OF PUBLIC ADMINISTRATION AND SECURITY (MOPAS) DECREE No. 125, ACT ON
CONTRACTS TO WHICH A LOCAL GOVERNMENT IS APARTY.
- Counting standards for general management cost (overhead cost)
: Based on the ENFORCEMENT RULE Article 8, it cannot be accounted for in excess of 6% of the general
management ratio (overhead cost).
- ENFORCEMENT RULE OF MIFI OF RESEARCH AND INSPECTION WORK Chapter Ⅲ,
RESEARCH Article 14 (Execution budget organization), 6 paragraph, item overhead cost.
