Identification on Risk Factors of Outsourcing for Calculating Costs in Defense Industry Using AHP Technique

AHP 기법을 활용한 방위사업 원가산정 아웃소싱 수행간 리스크요인 식별

Kim, Ki-taek;Shim, Sang-Ryul

  • Received : 2016.03.28
  • Accepted : 2016.04.06
  • Published : 2016.04.30


It has been four years after outsouring to private outsourced institute about calculating the costs on defense industry was commenced. Although the objectivity and reliablity has been improved somewhat, there were also a negative view of spending more time and money such as a costing official re-calculates the costs on the results by out-sourced institute. Therefore I want to study on countermeasure about the risks according to the importance by analysing a priority with deriving susceptible risk factors from the outsourced institute's conduct of calculating the costs in defense industry through this study. The purpose of this study contributes to the reduction of defense budget, a guarantee of the reasonable profit for defense suppliers and the improvement the effective strength of an army with a smooth supply procurement by managing the risks in advance about the conduct regarding to the outsourcing for calculating costs on defense materials in the future.


Defense Science;Defense Industry;Calculating the Costs;Out-sourcing;Out-sourced Institute


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