• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.2
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• pp.16-22
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• 2010

Accounting is a practical study as a fundamental of a corporate management. In recent years, the necessity of 'Engineering Accounting' and 'Accounting and Society' for non management and accounting major is on the rise. To accelerate the learning effect of accounting, the individual learning and learning by repetition is required. And ERP practice is on the rise as a new trend. The e-learning will be helpful to the individual learning and learning by repetition. The learner study repeatedly and individually by e-learning, and then practice the accounting process by ERP practice. It's also adoptable for Engineering Accounting to use repeated and individual study using e-learning and ERP practice. This paper is focused on the case study of Engineering Accounting using e-learning and ERP practice in Korea University of Technology and Education. To review this case, the development direction of the accounting education and engineering accounting education will be introduced.

• Proceedings of the Korea Information Processing Society Conference
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• 2002.04b
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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.

• Proceedings of the IEEK Conference
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• 2004.08c
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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.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.6
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• pp.1359-1364
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• 2010

In International Financial Reporting Standards(IFRS), companies have difficulties in managing efficiently own accounting rules and demonstrating the adequacy of accounting processes with the conventional accounting system. BRMS(Business Rule Management System) provides methods for managing, processing, and monitoring these accounting rules according to accounting principles and situation. This paper proposed the BRMS-based financial programming framework for managing and processing the accounting principles and the own accounting rules.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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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.

• Proceedings of the IEEK Conference
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• 2004.08c
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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.

• Proceedings of the Safety Management and Science Conference
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• 2003.11a
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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.

• Journal of Engineering Education Research
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• v.14 no.1
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• pp.55-63
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• 2011

This paper deals with how to apply PBL(Problem-based learning model) model to interdisciplinary field such as engineering accounting. The PBL approach can provide a solution about educational issue for engineering accounting with a systematic view. A web-based practice system, which is a core element of PBL model and a learning object and practical exercise for engineering students, is developed.

• Proceedings of the IEEK Conference
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• 2004.08c
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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.

• The Journal of Information Systems
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• v.7 no.1
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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.