• 보건의료산업학회지
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• 제4권1호
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• pp.43-58
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• 2010

For this study, general hospitals with more than 300 beds are investigated. To provide basic data for efficient management of hospitals and to encourage the staff of the accounting dept. Who understand the detailed situation to take part in making decisions concerning management actively, the role of the accounting dept. through the use of the control counting on the detailed tasks and analysis of cost price and the accountants' opinion about it.

• 디지털융복합연구
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• 제13권3호
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• pp.127-135
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• 2015

본 연구는 최근 어려운 경영환경 속에서 건설기업이 앞으로 나아갈 관리회계시스템 목표모델을 구축하는데 도움이 되고자 한다. 연구방법은 건설 산업의 전반을 살펴보고 관리회계에서 사용되는 기법을 융복합하여 기본적인 개념을 제시하고자 하였다. 건설 기업 중 관리회계시스템을 도입하여 운영 중인 기업도 있으나 자금의 여력이 충분한 대기업 위주이며, 대기업 역시 관리회계시스템의 도입 후 그 절차와 내용에 대해 여러 가지 문제점은 여전히 존재하고 있다. 이러한 건설 기업 관리회계시스템의 성공적인 구축을 위해서는 책임회계제도, 목표이익, 목표원가, 성과평가의 핵심적인 관리회계 기법이 반드시 필요하고, 이를 지원하기 위한 최고경영자의 확고한 의지와 지속성, 현장과 본사직원의 적극적인 의사소통, 목표모델을 지원하기 위한 조직 및 제도, 표준화가 필요하다. 향후 본 연구를 토대로 델파이 기법이나 AHP를 통한 사례연구가 필요할 것으로 사료된다.

• 디지털융복합연구
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• 제13권2호
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• pp.61-71
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• 2015

본 연구는 디지털시대의 융복합연구로 세무대리인의 정서노동과 직무스트레스, 직무탈진간의 관계에 대하여 살펴보았다. 실증분석에 활용된 도구는 SPSS 21.0과 AMOS 21.0 프로그램이며, 직무스트레스의 매개효과에 대한 강건성을 분석하고자 Sobel 검정을 시도하였다. 본 연구의 주요결과는 다음과 같다. 첫째, 정서적 표현빈도는 직무스트레스에 유의한 부(-)의 영향이 있으며, 정서다양성은 직무스트레스에 유의하게 정(+)의 영향을 미치는 것으로 나타났다. 그러나 정서부조화는 직무스트레스에 유의한 영향을 미치지 않는 것으로 나타났다. 둘째, 정서노동과 직무탈진의 관계가 유의하지 않은 것으로 나타났다. 셋째, 정서노동과 직무탈진 관계에서 직무스트레스의 매개효과가 규명되었다. 그리고 정서적 표현빈도와 직무탈진, 정서다양성과 직무탈진 관계에서 직무스트레스는 완전 매개효과를 지닌 것으로 확인되었다. 그러나 정서부조화와 직무탈진의 관계에서 직무스트레스의 매개효과는 발견되지 않았다. 이러한 결과는 세무대리인의 직무탈진은 정서노동보다는 직무스트레스에서 비롯된 것임을 지지하며, 세무대리인에게 있어서 직무스트레스의 관리가 중요하다는 점을 시사하는 증거가 된다.

• 한국지능정보시스템학회:학술대회논문집
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• 한국지능정보시스템학회 2003년도 춘계학술대회
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• pp.338-346
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• 2003

Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.

• International Journal of Advanced Culture Technology
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• 제9권4호
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• pp.18-28
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• 2021

This study surveyed how retirees' evaluation of starting food service business affects the effectiveness their new business and quality of life, based on personal factors such as entrepreneurship and business-starting capability and environmental factors by using questionnaires. Bootstrapping was carried out in order to find out factors affecting rapidly changing new business environments and retirees' initial intent to start a business so as to verify basic hypothesis about relation between retirees' evaluation of starting food service business (social, economic, and psychological effects) and the effectiveness of their new business and quality of life and confirm whether the effectiveness of the new business acts as a medium between the evaluation of starting food service business and quality of life. In addition, PLS-MGA was performed in order to verify whether the correlations among test factors can be varied according to the kind of job the target retirees had. Having examined the basic thesis, it was found that social and economic factors had significant positive effect on the effectiveness of the new business, and social and psychological factors had significant positive effect on the quality of life. Having analyzed whether the effectiveness of new business acted as a media between evaluation of starting food service business and quality of life, there was no significant effect as a medium. Having studied whether the kind of job of the retirees controlled or affected the relations among evaluation of starting food service business, effectiveness of new business and quality of life, the results were as follows: in the office job retiree group, the greater economic factor led to increase of effectiveness of new business, while social and psychological factors influenced the quality of life; In the physical labor group, the higher social factor resulted in higher effectiveness of new business, which showed significant positive effect on the quality of life. Having researched about which element is considered to be most important in starting food service business, the most important element was found to be dish/menu, followed by staff management, accounting management, business management, and service education. Having analyzed relation between accomplishment and important consideration for starting food service business, "managers with entrepreneurship," "appropriate distribution of time to prepare for starting business," and "operation of practical field education programs" showed higher importance compared to the degree of satisfaction, so it is needed to more concentrate on the above matters. This study intends to raise retirees' awareness of starting business and help them live better life based on the analysis results, and further suggest detailed mechanism and specific operations of factors affecting retirees' decision making on starting business, such that they can use the information as basic materials to make better choices that can lead to successful business.