• Journal of the Korean Society of Systems Engineering
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• v.13 no.1
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• pp.73-78
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• 2017

Space development program is a large and complex system consisting of a multi-disciplinary high-end technologies and it is important to implement a program management system connected with systems engineering as well as to develop critical technologies. Major organizations in space fields carry out effective budget execution management and operation according to the strategy and objective of space development using information systems. Korea Space Launch Vehicle II(KSLV-II) has adopted a cost management plan using a system engineering to complete the program within the assigned schedule and budget. This paper introduces the budget execution management system applied to KSLV-II budget management and the budget execution dashboard system for supporting program decision making.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.1
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• pp.83-97
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• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• Journal of Korean Society of Transportation
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• v.13 no.1
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• pp.153-165
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• 1995

The budget management in Korea is one-year budget system which is just following int he steps of last years budget plan. This system towards traditional item-by-item and restriction-centered budget system. The budget distribution without establishing and considering rational policy goals and directions have brought inefficient resource allocations. In order to promote the implementation of transportation planning, there are some alternatives like introduction of top-down planning system preparing for the provincial self-government era. In this study, the most efficient alternatives to promote the existing management system is referring by foreign countries transportation planning examples(BVWP system in Germany). First of all, mid-long term transportation and budget planning should be established and then make decisions of resource availability and allocation. In order to provide ration budget planning, introduction of Transportation Planning Programming Budget System(TPBS) has been judged as one of the method of unifying the sysematic transportation improvement planning and budgeting. All transporation planning and related activites can not be expressed in quantity and due to the limitation of excessive cost of analyzing transportation planning and ranking priority, here after, the continuous study to minimize the evaluation cost and introduction of TPBS should be done.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.35 no.1
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• pp.149-168
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• 2024

This study aims to propose methods for determining the minimum book purchase cost budget in university libraries in accordance with the "University Library Promotion Act" and efficiently allocating and executing the secured book purchase cost budget to each department. To achieve this, the current status of university libraries and legal standards were examined and strategies for securing the minimum book purchase cost budget in accordance with legal standards were suggested, and a method for efficiently distributing the secured budget to departments was proposed. First, we determined the material acquisition budget for university libraries by applying the average price of domestically published books to the standards set forth in the University Library Promotion Act. The allocated budget was distributed with 80% assigned to departments and 20% budget for librarians. The department's allocated budget of 80% was then recalculated to 100% and distributed by applying three criteria: book prices by topic, student enrollment, and utilization rates.

• Fire Science and Engineering
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• v.21 no.3
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• pp.24-32
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• 2007

The environment of fire service is more uncertain as cities become complicated and new combustibles are used. If fire service's budget is not allocated sufficiently for fire facilities and equipment, fire service's quality and firefighter's safety are affected seriously. Therefore project budget must be increased to prevent fire and disaster effectively. This study investigate the change of fire service demands, the change and priority of fire service budget and project budget. And this study examined the relationship between fire service demand and project budget using correlation and regression analysis. Analysis showed that a number of rescue and emergency medical service were significant variable for project budget.

• Journal of the military operations research society of Korea
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• v.6 no.1
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• pp.93-101
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• 1980

An effectively designed budget system in the poor resources environment necessarily has three design criteria : (i) to be both planning-oriented and control-oriented, (ii) to be both rationalistic and realistic, (iii) to be sensitive to the variations of resources environment. PPB system is an extreme (planning-oriented and rationalistic) and conventional OEB/OUB system is the other extreme (control-oriented and incrementalistic). Generally, the merits of rationalism are limited because of the infeasibility of applications. Hence, mixtures of the two extremes such as MBO, ZBB, and RZBB have been examined and applied during the last decade. The classical mathematical models of capital budgeting are the starting points of the development of the Budget-Mix Model introduced in this paper. They are modified by the followings: (i) technological-resource constraints, (ii) bounded-variable constraint, (iii) the exchange rules. Special emphasis is laid on the above (iii), because we need more efficient interresource exchanges in the budget-mix process. The Budget-Mix Model is not based on optimization, but a heuristic approach which assures a satisficing solution. And the application fields of this model range between the incremental Nonzero-Base Budgeting and the rational Zero-Base Budgeting. In this thesis, the author suggests 'the budget- mix concept' and a budget-mix model. Budget-mix is a decision process of making program-mix and resource-mix together. For keeping this concept in the existing organization realistic, we need the development of quantitative models describing budget-mix situations.

• Journal of the Korean Home Economics Association
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• v.40 no.8
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• pp.153-166
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• 2002

This study aims to reveal the influence of price increase in gasoline on household expenditure trade-off. The subjects were 651 households, acquired the first quarter of 1996 and 1997. This study shows the change of the auto fuel budget share in the same household and they were analyzed with the paired t-test, independent t-test. The results are as follows; 1) the price increase of auto gasoline resulted in the increase of its budget share, regardless of a household's true increase or decrease of income. 2) according to price increase in gasoline, the auto fuel budget share has been changed, therefore I divided these changes into three group on the base of it's degree of change. 3) In the group that had a decrease in auto fuel budget share compared to the degree of change, there was a trade-off between the increase in food and light & light water and the decrease of education and auto fuel budget share. Auto fuel in this group was used as discretionary good. 4) In the group that had a similar change in auto fuel budget share compared to the degree of change, there were no trade-off between expenditure items except auto fuel budget share and miscellaneous decrease. This group is the highest income group among the three groups. 5) In the group that had and increase of change in auto fuel budget share compared to the degree of change, there was a trade-off between the increase of eating-out and auto fuel, and the decrease of education and miscellaneous budget share. Auto fuel in this group was used as a discretionary good. 6) trade-off expenditure budget share showed a mixed effect between the influence of increase in gasoline price and influence of increase in true income.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.26 no.5
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• pp.1279-1294
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• 2016

Information security to use information technology(IT) in safety and reliability environment is becoming of great importance. In advanced countries including United States and United Kingdom are consistently expanding budget for information security. Korea also has been a growing interest in information security and Korea government announced plan to develop information security into next-generation growth engine. However, information security budget has increased slightly in recent years, so many national institutions and state governments have budget shortfall to perform information security work. Moreover budget items do not include generic contents about information security and there are confined to some security SW, HW and services. It is necessary to expand information security budget for enhancement national capabilities of information security. In this paper, we analyze the IT and information security budget situation for Korea and United States and propose effective budget expansion and improvement approaches for Korea.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.38 no.2
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• pp.145-151
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• 2015

As order quantity is increased, the ordering cost per item will be cheaper due to saving of transportation and material handling costs. In this paper, two realistic assumptions such as quantity discount and budget limit are considered. Quantity discount means that all units in the order will be discounted according to the predetermined order levels. Budget limit represents that the costs for inventory investments are bounded. This paper develops a Lagrangian relaxation approach for a continuous review inventory model with a budget constraint and quantity discounts. Computational results indicate that the proposed approach provides a good solution. Sensitivity analysis is done to get some insights on budget limit and quantity discount. As budget limit or the amount of discount according to order quantity is increased, order quantity is increased, whereas reorder point is not always increased.

• Journal of the Korean Institute of Landscape Architecture
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• v.48 no.3
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• pp.1-11
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• 2020

Urban parks are important spaces of ecological and socio-cultural value to citizens who lead busy lives in increasingly complex and densely populated megalopolises. However, creating and maintaining city parks takes the will of the authorities to put it into practice and provide the attendant financial resources. That explains why we are focused on the budget aspects for the Seoul Metropolitan City in relation to creating park spaces. Our findings were as follows: 1) The overall city budget has steadily increased, but the budget allocated to Green Seoul Bureau and new park development has decreased since 2011. 2) As for elected officials, the budget grew during the time of the first, third, and fourth mayors as the creation of parks was considered to be a major priority, but after the sixth popularly elected mayor, the budget was sharply cut. 3) About 10% of the budget was allocated to the parks managed by the self-governing districts, compared to the ones under the direct management of the city. Furthermore, the analysis of the average annual budget for each park and how long (in terms of year) the budget for each park is invested showed that it was classified into three different types of category. Local governments adhere to the principle that their budget must be compiled and expended for a single year, which makes it hard to establish and push ahead with a long-term plan. However, as parks and green areas should not be approached from a short-term perspective for performance but from a long-term perspective, securing the consistent amount of budget is essential. This study has significance in that it attempted to analyze the budget issues related to parks, which has not been studied in depth so far, but the subject in this paper was limited to the budget for Green Seoul Bureau. Therefore, further research is needed because the parks managed by the self-governing districts were not considered.