A Study on the Cost Allocation in the Statements of Operations of Local Governments : A Focus on the Ratio of Administration Costs to Program Net Costs
{"title":"A Study on the Cost Allocation in the Statements of Operations of Local Governments : A Focus on the Ratio of Administration Costs to Program Net Costs","authors":"Yong Soo Kim, 숭실대학교 경영대학 회계학과 초빙교수, Hee-chun Roh","doi":"10.15710/kgar.2019.17.2.1","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Korean Governmental Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15710/kgar.2019.17.2.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}