摘要：This paper presents an improvement plan for the cost management system of a military executive agency in the supply field. The military introduced an executive agency system to improve the efficiency of defense operations. As of 2022, 18 units, including the land, sea, and air general supply depots, are being operated as military executive agencies. The first step in improving management efficiency is establishing a cost management system. It is necessary to eliminate inefficient processes, redundant or unnecessary work, and cost information is an approach to improve work efficiency. Currently, military executive agencies manage costs based on arbitrary standards set by the cost manager of each institution instead of systematic standards. Consequently, cost management is superficial and has not led to cost reduction. Furthermore, because the cost management standards are inconsistent, it is impossible to use them for comparing and analyzing the cost information of each institution. In particular, it is recommended that cost information be synthesized and utilized without data omission by establishing a common standard according to the guidelines for calculating corporate logistics costs announced by the Ministry of Land, Infrastructure, and Transport and using the national defense-integrated financial information system. Finally, the application of data-based analytical procedures can improve the efficiency of military operating agencies by identifying abnormal areas and eliminating inefficient processes.
