• Proceedings of the IEEK Conference
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• 2002.06c
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• pp.115-118
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• 2002

This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

• Journal of Convergence for Information Technology
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• v.7 no.4
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• pp.215-220
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• 2017

The purpose of this study is to investigate the effect of application of accounting information system on the manufacturing cost improvement of domestic small and medium - sized manufacturing companies. For this study, we conducted an empirical study on the accounting officers of small and medium-sized manufacturing companies in Korea. According to the results of the study, companies use accounting information system to understand the variation of manufacturing cost much and show positive effect. This study will contribute to improving the manufacturing cost of domestic small and medium - sized manufacturing companies by increasing the efficiency of accounting information system.

• Korea Journal of Hospital Management
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• v.18 no.2
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• pp.81-103
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• 2013

This study is to research cost accounting practice and to analyze propriety of patients' medical payment in artificiality kidney center. The researched cost datum of the year 2012 are as follows. - Hemodialysis medical treatment was reimbursed as much as 158,001 won in case of health insured patients, but payed-off as much as 135,810 won. - The average figure of the total hospitals and clinic center is 1,603,303 won, and one time cost of hemodialysis treatment is 154,487 won. Optimal treatment pay are suggested as follows. First, Regardless of the notified classification from MOHW(Ministry of Health and Welfare), 136,000 won of fixed price payment classification needs to be reclassified by patients, severity and tobe rearranged by fixed price payment system of hospitals. Second, Fixed payment code notified by the Ministry of Health and Welfare is recommended to be simplifies and to reflect according to contents of the medical treatment rendered to patients. Third, Establishment of artificial kidney center has to be risk managed because of its huge investment. Fourth, Cost analysis model has to be maintained as basis together with appropriate application of conversion index model mixed with SGR model.

• Korean Journal of Construction Engineering and Management
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• v.21 no.2
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• pp.39-46
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• 2020

Occupational Safety and Health Management Cost were introduced in 1988 to prevent human safety accidents occurring in industrial sites. However, the accounting standards of Occupational Safety and Health Management Cost based on five construction types and three construction amounts do not reflect the characteristics of various construction sites. In order to understand this problem, this study analyzed the utilization rate and usage details of Occupational Safety and Health Management Cost of domestic construction companies. As a result, this study identified considerable number of projects surpassed the limits of allowed usage of Occupational Safety and Health Management Cost and analyzed their causes. Based on these findings, this study suggests the necessity and direction of improvement of Occupational Safety and Health Management Cost accounting standards.

• Journal of Digital Convergence
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• v.13 no.3
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• pp.127-135
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• 2015

This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.

• Korea Journal of Hospital Management
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• v.13 no.2
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• pp.1-19
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• 2008

BSC(balanced scorecard) is expected of the effective integrated tool of the management problem such as links of the management vision, the strategy, and the business scheme. This study discusses the recent development and problems of hospital BSC practices in in several countries. First, the article discuss the recent development and problems of hospital BSC implementation. Second, we review the links of strategic alignment with hospital's strategy and BSC on weight design, organizational culture and hospital performance. Finally, we explore hospital BSC framework that clarified easy to understand integrative approach to hospital BSC research using contingency theory model.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.211-222
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• 2020

This study examines simultaneous relationships between regulatory capital, risk, and cost-inefficiency for a sample of 30 commercial banks in Bangladesh from 2006 to 2018. To conduct the analysis, we used the Generalized Methods of Moments (GMM) in an unbalanced panel data framework. The empirical results show that there is a negative and significant relationship between capital regulation and credit, and overall risk. It is also evident from the results that the capital adequacy ratio is positively and significantly related to default risk and liquidity risk. Therefore, higher capitalized banks take an effort to prevent more credit risk and promote financial stability by reducing liquidity risk. Results also report that banks have been characterized as inefficient, less capitalized, and high risk. On the other hand, efficient banks are more stable but have a high level of liquidity risk. Besides, from the size of the bank, large banks are defined as having lower regulatory capital, are more risk seekers but stable with higher cost-efficiency. Notably, higher capitalized banks are more profitable and cost-efficient by reducing risk. Finally, this study also provides some insightful policy suggestions to the stakeholders.

• Asian Journal of Business Environment
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• v.5 no.3
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• Korean Management Science Review
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• v.12 no.2
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• pp.129-146
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• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• Journal of agriculture & life science
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• v.44 no.6
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• pp.191-199
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• 2010

How to determine rental rates of agricultural machinery operation is the most important factor for economic units which are consigned to practice agricultural operations. Economic units as consigner for agricultural operations include agricultural cooperatives, local government, and farm operators, and so on. Thus the methods to set a rental rate of agricultural machinery operation are different across these economic units. This study describes benefits and problems associated with the model of cost accounting which is used as a method to determine a rental rate of agricultural machinery operation, and suggests a theoretical desirability of the rental pricing method, based on an accounting system and information on costs.