• 제목/요약/키워드: Public Budgeting

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A Qualitative Research on the Improvement of Government Public Relations in the Low Fertility Society (저출산 정부홍보 개선방안을 위한 질적 연구)

  • Han, Sangpil
    • Journal of the Korea Convergence Society
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    • v.13 no.5
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    • pp.137-143
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    • 2022
  • The purpose of this study is to propose an effective PR plan for government policies in order to make the people aware of the importance of the fertility rate by seeking strategies to counter the low fertility rate. Focus group interviews were conducted with 6 experts with high expertise in government policy advertising and public relations among advertising and public relations academics and practitioners. It was found that low fertility PR strategy raised the problems of integrated public relations and budgeting. PR message strategy was lacked a creative approach suitable for the target, and the media strategy did not reflect the characteristics of the younger generation. Based on these research results, an improvement plan for government PR to counter the low fertility was proposed, and it is expected that it will be used for policy making in the future.

A Study on the applicability of Balanced Scorecard into the Performance Management of National R&D Programs (국가연구개발사업의 성과관리를 위한 균형성과표 적용가능성에 대한 연구)

  • 이재근;한미경
    • Proceedings of the Technology Innovation Conference
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    • 2006.02a
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    • pp.187-204
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    • 2006
  • According to increasing dependancy of national competitiveness on her level of science and technology, the Korean Government devote herself to expansion of technological capability in nation-wide. As a result, the numbers and sizes of national R&D programs, one of public technology policies, are abruptly increased. Recently, the government closely examines the introduction of performance-based budgeting regime as well as the accountability issue in public sector. In the fulfillment of accountability, it has considerable importance that the government executes measurement and strategic management of their performances of all the national R&D programs, how they are properly executed in conformity with respective missions and characteristics. It needs a tool for clearly measuring the programs' performances. In this study, the Balanced Scorecard (BSC) is suggested as an alternative. However, the logics of ordinary BSC cannot be directly applied to the program unit. This study reviews the basic concept and principles of BSC and discusses the necessary conditions for proper application of BSC into national R&D programs.

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A Prefect Management Model for Developing Information Systems in Public Sector with UML (UML기반의 공공부문 정보화프로젝트관리모델에 관한 연구)

  • Ong, Sang-Soon;Choi, Jae-Hyun;Park, Jae-Won;Lee, Nam-Yong
    • Journal of Information Technology Services
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    • v.8 no.3
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    • pp.101-109
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    • 2009
  • For half a century, PMM(Project Management Model) continually has been advanced by many researchers and managers. Especially, the model for civil and construct engineering has now high maturity, but the model for IT engineering has not acceptable maturity. PMI(Project Management Institute) provides the knowledge of protect management for general purpose, it is not adequate for IT prefect management without complements. In this paper, we propose IT project management model based the knowledge of PMI using UML. IT project management model provides not only functions for project planning, budgeting, design and Implement, but also the knowledge for managing IT protect efficiently. We use uses case diagrams to describe the details of the model. We expect the model to be used in management of IT project efficiently in public sector.

EVALUATION OF MINIMUM REVENUE GUARANTEE(MRG) IN BOT PROJECT FINANCE WITH OPTION PRICING THEORY

  • Jae Bum Jun
    • International conference on construction engineering and project management
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    • 2009.05a
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    • pp.800-807
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    • 2009
  • The limited public funds available for infrastructure projects have led governments to consider private entities' participation in long-term contracts for finance, construction, and operation of these projects to share risks and rewards between the public and the private. Because these projects have complicated risk evolutions, diverse contractual forms for each project member to hedge risks involved in a project are necessary. In light of this, Build-Operate-Transfer(BOT) model is considered as effective to accomplish Public Private Partnerships(PPPs) with a characteristic of an ownership-reversion. In BOT projects, the government has used such an incentive system as minimum revenue guarantee(MRG) agreement to attract the private's participation. Although this agreement turns out critical in success of BOT project, there still exist problematic issues in a financial feasibility analysis since the traditional capital budgeting theory, Net Present Value(NPV) analysis, has failed to evaluate the contingent characteristic of MRG agreement. The purpose of this research is to develop real option model based on option pricing theory so as to provide a theoretical framework in valuing MRG agreement in BOT projects. To understand the applicability of the model, the model is applied to the example of the BOT toll road project and the results are compared with that by NPV analysis. Finally, we found that the impact of the MRG agreement is significant on the project value. Hence, the real option model can help the government establish better BOT policies and the developer make appropriate bidding strategies.

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A Comparison of Government Accounting Reform in Advanced Countries and South Korea and Policy Implications (선진국과 한국의 정부회계개혁 비교와 정책적 함의)

  • Lim, Dong-Wan
    • The Journal of the Korea Contents Association
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    • v.16 no.9
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    • pp.702-712
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    • 2016
  • This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

Cost prediction model of Public Multi-housing Projects in Schematic Design Phase (공공아파트 계획설계단계에서의 공사비 예측모델)

  • Kwon, Ho-Suk;Moon, Hyun-Seok;Lee, Sung-Kyun;Hong, Tae-Hoon;Koo, Kyo-Jin;Hyun, Chang-Taek
    • Korean Journal of Construction Engineering and Management
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    • v.9 no.3
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    • pp.65-74
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    • 2008
  • Public institutions recognize the importance of cost management from the planning stage but they do not have an organized construction cost estimation and management system. Thus, at the stage of planning a new public construction project and estimating the cost, those in charge of budgeting estimate construction cost based on existing data and experiences, compare construction cost estimated after the basic design stage and the execution design stage with budgets, and then decide whether to continue the project or change the design according to the budgets. Therefore, we would develop the cost prediction model through regression analysis that can predict construction cost in Schematic Design Phase of the Public Multi-Family housing. Accordingly, if public institutions have a construction cost prediction model and management system that can estimate the optimum construction cost, they can make and execute budgets in a more efficient way than they do at present.

The Effect of University Hospital Budgeting System Characteristics on Budgetary Slack (대학병원 예산시스템의 특성이 예산슬랙에 미치는 영향)

  • Jung, Tae-young;Lee, Seo-joon;Han, Jae-hoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.2
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    • pp.405-412
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    • 2018
  • The budget is an essential tool for the systematic management of the organizational performance and for diagnosing the status of an organization. Effective budget execution is important to hospital management due to the nonprofit nature of hospitals. On the other hand, there are few studies regarding the budgetary slack of hospitals in Korea. The purpose of this study was to investigate the effects of the university hospital budgeting system characteristics on the budgetary slack. For this purpose, the data from 118 staff of a university hospital located in Seoul were collected by self-administered surveys. Frequency analysis, correlation analysis, and multiple regression analysis were carried out using Stata Ver. 14. The main results of this study were as follows. First, information asymmetry has a positive influence on the budgetary slack. Second, budget feedback and budget motivation have a negative effect on the budgetary slack. These findings suggest that the sharing of budget-related information among hospital staff is important for efficient hospital management. In addition, it is necessary to establish ways to enhance the feedback and motivation in budgetary activities for managing the budgetary slack systematically. The major strength of this study is that it draws attention to research concerning the budgetary slack of hospitals in the absence of research on the budgetary slack. The significance of this study was to provide an empirical basis for improving the efficiency of hospital management.

A Study on the Type and Space Composition of School Libraries that are Open to Public (지역사회 개방형 학교도서관의 배치유형과 공간계획에 관한 연구)

  • Kong, Soon-Ku;Park, Ji-Hun;Shin, Han-Sol
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.23 no.1
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    • pp.317-340
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    • 2012
  • This study is for a small sized library to expand the functions of public libraries in the community. This study aims to encourage local residents utilizing information and public libraries by opening parted facilities to public and naming it a substitute. It is expected to contribute to richer welfare system. In detail, the study discusses progression of the small sized library as well as budgeting and hiring staffs in Committee on Library and Policy. However, there is limitations in terms of capabilities because school library is different from public library target users, space, unit plans. Therefore, this study investigates a small sized library as a function to find out type, plan, and space availability and size of ideal open school library.

A Study on Public Library Finance (공공도서관의 재원확보에 관한 연구)

  • Suh Hye-ran
    • Journal of the Korean Society for Library and Information Science
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    • v.23
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    • pp.263-301
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    • 1992
  • In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

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A Study on the Estimation of Software Development Cost of IT Projects in Public Sector (공공부문 정보화사업의 소프트웨어 개발비용 예측에 관한 연구)

  • 박찬규;구자환;김성희;신수정;송병선
    • Korean Management Science Review
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    • v.19 no.2
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    • pp.191-204
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    • 2002
  • As the portion of information systems (IS) budget to the total government budget becomes greater, the cost estimation of IS development and maintenance projects is recognized as one of the most important problems to be resolved for scientific and efficient management of IS budget. Since IS budget makes much effect on the delivery time, quality and productivity of IS projects, the exact cost estimation is also necessary for the successful accomplishment of IS projects. The primary concern in the cost estimation of IS projects is software cost estimation, which requires the measurement of the size of softwares. There are two methods for sizing software : line-of-code approach, function point model. In this paper, we propose a function-point-based model for estimating software cost. The proposed model is derived by collecting about fifty domestic IT projects in public sector and analyzing their relationship between cost drivers and development effort. Since the proposed model is developed by simplifying the function point model that can be used only when detailed user requirements are specified, it can be also applied at project planning and budgeting phase.