Ⅰ.용역의 개요...3 1.용역의 목적 및 활용방안...3 2.용역의 범위...5 3.용역의 수행방법...6 4.보고서활용시 참고사항...13 Ⅱ.시내버스업체 경영실태 분석...15 1.시내버스업체 현황...15 2.버스 보유 및 운행 현황...19 3.업체별 차량보유 현황...19 4.운행실적...20 5.정상가동율 현황...21 6.사고율 현황...22 7.인원 현황...22 8.이직율 현황...23 9.퇴직급여충당금 설정 현황...26 10.재무상태 및 손익상황 분석...26 11.실제 운송원가 현황...41 Ⅲ.표준경영모델 및 경영평가기준의 검토 보완...57 1.모델의 구성...57 2.서울시의 모델(안)...58 3.평가기준...60 4.평가기준 활용...62 5.표준경영모델 및 경영평가기준의 검토보완...63 Ⅳ.표준원가제도의 검토 보완...89 1.서울시의 시행방향...89 2.서울시의 1단계 표준원가...90 3.서울시의 1단계 표준원가 내역...90 4.우리의 검토의견...95 Ⅴ.표준회계처리 및 경영평가제도...132  표준회계처리 및 경영평가 조례(안)...133  표준회계처리 규칙(안)...135  경영진단보고서 내용 및 서식(안)...167 Ⅵ.구조조정 방안...196 1.구조조정의 개요...196 2.구조조정 대상...201 3.구조조정 방법 및 대안...203 4.구조조정 실행방안...211 5.구조조정과 관련된 제반 법규 및 절차의 검토...226 6.회계처리의 검토...244