• Asia pacific journal of information systems
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• 제1권1호
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• pp.117-145
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• 1991

IS changeback is regarded as an offective way to control the usage of computers and communication systems which are very much limited resources and whose costs are very high, In this paper, the problem of combining the optimal chargeback system which guarantees the efficiency with the Rawls'(1971) concept of fairness. Primary conclusion of this paper is that if the value function which represents the contributions of IS user to the firm's profit is evidit and there is no uncertainty about this contribution information, optimality can be achived without any loss of fairness using full cost allocation pricing. But if there is no significant differences among contribution of each user and there is no significant differences among users because of the managerial arbitrariness, From this point of view contingent chargeback system with which manager can find the golden middle between optimality and fairness by adjusting the 'efficiency coefficient' according to his/her organizational characterisics and environments is proposed. A heuristic of finding the appropriate efficiency coefficient is also suggested.

• 한국정보시스템학회지:정보시스템연구
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• 제15권3호
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• pp.107-129
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• 2006

The purpose of this study is to provide and validate an IT cost model hi which we link among cost center, cost object and flexible cost driver. in order to accomplish this purpose, this study utilizes ethnographic research methodology. At first we develop the cost model where the flexible cost driver is the distribution basis of overhead cost. For each cost driver, unit cost management model is also proposed. Then we employ the structured design methodology to validate the model. Based on the IT Cost requirements of a case company, the IT cost system was designed and developed for its test. The result shows the model we developed in this study is appropriate for managing IT resources and further, can be used as a reference model for calculating chargeback rates of other departments and IT budget of IT department.

• 한국인터넷방송통신학회논문지
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• 제14권6호
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• pp.19-23
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• 2014

현재 우리나라의 대학은 대학 구조조정 하에서 발전을 이루고자 많은 노력을 하고 있다. 정원조정과 학과 통폐합을 수반하는 구조조정은 필히 보유자원의 재조정을 필요로 한다. 본 논문은 대학이 보유하고 있는 공간에 대해 공간 공개념을 근간으로 하는 관리 방법을 제시하고 시스템을 구축한 사례를 보여준다. 이러한 시도는 캠퍼스 공간에 대한 효율적 운영을 통해 대학 경영환경 변화에 적절히 대응이 가능케 한다. 공간은 구성원 모두의 공용재이다. 공간 수요가 발생하면 공간을 제공하고, 공간의 사용용도가 다했을 경우에 이를 회수할 수 있어야 한다. 본 논문에서 제시하는 공간 분류체계는 공간비용 채산제 정착에도 큰 역할을 할 수 있다.