• 한국실천공학교육학회논문지
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• 제2권2호
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• pp.16-22
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• 2010

회계는 관리의 첫 출발점이라고 할 정도로 실용적인 면이 많은 영역인데, 특히 최근에는 경영 회계 비전공자가 회계를 학습할 수 있도록 하는 '공학회계'와 '회계와 사회'의 필요성이 산업현장에서 대두되고 있다. 이러한 회계의 학습효과를 높이기 위해서는 개인학습 및 반복학습이 중요하고 ERP실습이 새로운 경향으로 대두되고 있다. 개인학습 및 반복학습은 이러닝에 의해서 보완될 수 있는데, 이러닝의 학습내용을 학습자가 반복해서 학습하도록 하고, 이를 ERP에서 실습하는 것이 학습효과를 높이는 교수학습방법이다. 이러닝에 의해서 개인학습 및 반복학습을 하고 ERP에서 실습하는 것은 공학회계에서도 적용되어야 한다. 따라서 현재 한국기술교육대학교에서 공학회계교과로 설강되어 있는 교과구성과 이러닝 콘텐츠 사례를 살펴봄으로써 향후 회계교육과 공학회계교육의 발전방향을 제시하고자 한다.

• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2002년도 춘계학술발표논문집 (하)
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• pp.1357-1360
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• 2002

기존의 유선 기반의 네트워크에서 무선 기반의 네트워크로 진화하는 현재의 흐름 속에서 서비스 및 망 자원의 유료화를 위해 무선 네트워크 기반 IP Accounting System에 대한 연구는 필수적이라 할 수 있다. 따라서 본 논문에서는 향후 무선망에서 중요한 위치를 차지하게 될 Mobile IP 기반 네트워크에서 망 자원 및 컨텐츠의 유료화를 실현시키기 위하여 IETF의 Mobile IP 표준화 동향 및 관련 표준 문서와 유선 네트워크 기반의 IP Accounting 시스템 구축 동향 및 핵심 기술, IP Accounting관련 표준화 기술 문서와 기술 동향 등을 연구 분석하였고, 그 내용을 토대로 IP Accounting 산정을 위한 시스템과 산정 절차를 감안한 Mobile IP Accounting 시스템을 설계하고 구현하였다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2004년도 학술대회지
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• pp.686-689
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• 2004

Computational grids are emerging as a new infrastructure for internet-based parallel and distributed computing. Grid systems are enables the sharing, exchanging, discovery and aggregation of resources which distributed multiple administrative domains, organizations and enterprises. Accounting information service is one of the main obstacles to widespread adoption of the grid. But, most of grid portals do not support accounting information service. In this paper, we design an accounting information service and build a web-based grid portal including account management service and accounting information service.

• 한국정보통신학회논문지
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• 제14권6호
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• pp.1359-1364
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• 2010

국제회계기준(IFRS)에서 기업은 전통적인 회계처리시스템으로는 스스로의 회계 규칙을 효율적으로 관리하고 처리의 적절성을 증명하는데 어려움을 안고 있다. BRMS(Business Rule Management System)는 회계 원칙과 상황에 따라 이러한 회계처리 규칙들을 관리하고 처리하고 모니터할 수 있는 방법을 제공한다. 본 논문에서는 회계원칙과 자율적인 회계규칙을 처리할 수 있는 BRMS 기반의 회계프로그래밍 프레임워크를 제안한다.

• 산업경영시스템학회지
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• 제6권9호
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2004년도 학술대회지
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• pp.703-706
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• 2004

Grid computing represents the fundamental computing shift from a localized resource computing model to a fully-distributed virtual organization with shared resources. Accounting is one of the main obstacles to widespread adoption of the grid. Accounting has until recently, been a sparsely-addressed problem, particularly in practice. In this paper, we design and implement the accounting information gathering system. Implemented system is based on OGSA, following GSAX framework of RUS-WG in GGF. And the schema of gathered and serviced accounting information is following Usage Record Fields of UR-WG in GGF. Also, the accounting information integrating and monitoring tool for system management in the grid environment are implemented.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2003년도 추계학술대회
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• pp.323-327
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• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• 공학교육연구
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• 제14권1호
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• pp.55-63
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• 2011

본 논문은 문제기반학습모형(Problem-based learning model)접근방법을 공학회계라는 다분히 학제 간 성격(공학과 회계학)을 갖는 교과에 어떻게 적용할 지를 다룬다. PBL 접근방법은 급변하는 기업 환경에서 공학회계와 관련한 기업 문제를 제기하고 다룰 수 있을 것이며, 또한 이를 시스템적 관점해서 해결하려는 공학 측면에서도 적절할 것으로 판단된다. PBL모형의 현실적인 적용을 위해서 학생들이 해결해야 할 문제를 생성하고, 해결하는 과정을 수행할 수 있도록 웹 기반 실습 시스템을 개발, 제안한다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2004년도 학술대회지
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• pp.608-611
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• 2004

Grid computing environment can be used to interconnect a wide variety of geographically distributed heterogeneous computing resources based on high-speed network. To make business service, it is necessary for Grid accounting system to measure the computational cost by consuming computer resources. To collect resource consumption data, and to keep track of process without needing to recompile kernel source, we use system call wrapping. By making use of this technique, we modifies system call table and replace existing system call to new system call that can monitor processes running in CPU kernel currently. Therefore we can measure user process resource usage for Grid accounting system.

• 한국정보시스템학회지:정보시스템연구
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• 제7권1호
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• pp.55-76
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• 1998

Various trials to overcome the limitation of current accounting which fails in synchronizing business activities and their information have failed to make satisfactory result merely showing a little saving of processing time. This is because such trials have been done within the boundary of double-entry bookkeeping system. Without consolidating business activities and their information, reformation efforts such as BPR(business process re-engineering), ABC(activity-based costing), CALS(commerce at light speed) etc to fit the business organization to the changing business environment could not be achieved. Overcoming the limitation of accounting takes precedence of any other attempt to construct the management information systems. Activity Information Accounting System(AIAS) proposes the way of overcoming the limitation of current accounting by using the new accounting methodology and unique solution to real time accounting information. AIAS produces accounting and management information directly of activity information without bookkeeping process of activity information. AIAS adopts method of transforming the details of corporation activities directly into accounting information rather than method of double-entry bookkeeping system. The purpose of this paper is to prove AIAS to be very flexible system by using flexibility concepts. Flexibilities are defined as three aspects, namely ① timeliness (rapid accounting information generations and presentations) ② easy systems modificabilities according to environment changes ③ adaptabilities to all industries.