부산대학교 도서관

This study analyzes the cost drivers of cost-reimbursement contracts in the defense acquisition program. In many such contracts, the cost is changed at the end of the contract from that at the beginning of the acquisition process. Such changes cannot be predicted easily. Therefore, this study found out what kinds of cost drivers lead to cost change, through regression analysis. This study is expected to contribute to the enhancement of the competitiveness of South Korea’s national defense industry. Cost, Weapon system, Cost drivers, Regression analysis