• 융합정보논문지
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• 제11권4호
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• pp.46-54
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• 2021

4차 산업 혁명의 실현이 구체화 되면서 기업 업무환경에 대한 패러다임이 전통적 노동환경에서 디지털 노동환경으로 변화되어가고 있다. 특히 RPA(Robotic Process Automation), 챗봇과 같은 기술들은 단순 반복적인 작업을 자동화하여 인간의 노동량을 감소시키고 인간이 더욱 가치 있는 작업 또는 노동에 집중할 수 있도록 지원한다. 본 논문에서는 퍼블릭 클라우드 컴퓨팅 기반의 경비지출관리 솔루션을 활용하고 있는 기관이나 기업들이 이러한 로봇 프로세스 자동화 기술과 챗봇 기술을 접목하여 경비지출 보고서 관리 업무를 간소화하는 클라우드 모듈을 개발한다. 개발된 모듈은 전문가 평가를 진행하여 80.3%의 만족도를 보였고 용이성 측면에서 가장 높은 94%의 만족도를 확인할 수 있었다. 연구 결과를 바탕으로 향후 연구에서는 경비지출관리 업무와 관련된 업무 시스템을 추가로 연계하여 기업 내·외부에서 발행하는 업무를 단일 RPA 환경으로 확장하고자 한다.

• 기술혁신연구
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• 제7권1호
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• pp.151-175
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• 1999

This study develops principles for determining and managing costs applicable to grants and cooperative agreements for basic research. We investigated financial management policies of funding agencies and foundations in the United States, United Kingdom, Canada, Germany, Japan and Korea. Also we surveyed opinions of researchers and research fund administrators in Korean universities. Based on our review of funding agencies and our survey, the recommended management policies for grants and cooperative agreements are as follows: (1) Cost Structure. Cost of a sponsored agreement is comprised of the allowable direct costs and allocable portion of the allowable indirect costs. Direct costs can be further divided into salaries and wages, equipment, and other direct costs. (2) Salaries and Wages. Salaries and wages applied to a grant are paid for services rendered to the project during the period of performance of the particular agreement. In order to give researchers financial incentive, researcher allowance can be paid up to 30% of his/her regular salary. (3) Equipment. Any property purchased with grants which has an acquisition cost of 5,000,000 won or more per item and a normal life expectancy of two years or more is defined as equipment. Expenditures for special purpose equipment are allowable provided the acquisition of items is necessary for the research supported by the grant. (4) Other Direct Costs. Other direct costs are comprised of travel (both domestic and foreign), materials, other costs. Other costs may not exceed 30% of total other direct costs. (5) Indirect Costs. Since there is no clear consensus on indirect costs and additional budget is necessary to support actual indirect costs, the practical policy at the moment is to give a research support expense in lieu of indirect costs. In the future, however, some form of actual indirect costs should be supported. This study develops principles for determining and managing costs applicable to grants and cooperative agreements funded by the Ministry of Science and Technology. This research can be applied to other governmental agencies to give consistency and uniformity in administration of grants and cooperative agreements.

• 한국관광식음료학회지:관광식음료경영연구
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• 제8권
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• pp.21-33
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• 1997

This study reviews the scientific management theories and discusses those theories within the food service industry. By providing the principles and the practical implications of the theories on the food service industry, this study tries to identify their philosophies and usefulness to the industry so that the managers in the industry use them in their dylmanic operations. In the fastly changing modern globalized world, we now face a situation where it's becoming more and more difficult to mange a restaurant business. In order to build a food industry business that can maintain a continuous development in today's business environment, one will have to apply the professional management theory in a cost-reduce strategy. It is more important though to have managers, organization members, in short, any person who can work to be motivated in accomplishing these two major issues-income increase and cost reduction. In this erawhere it's getting so difficult for researches on possible strategies for these business managers to overcome their difficulties. It is for certain that in the upcoming second millenium the travel and tourism industry will be one of the world's biggest industry worldwide. Korea's hotel industry has developed since the 1988 Seoul Olympic Games and has shown great amount of competition within the same business. Thus managers have become acquainted with the "know-how" strategy and the practical and scientific managemnet theories were introduced. This helped not only to increase income but also to maximize profit. However, rather than concentration on the "Hard-ware" aspect "Soft-ware" related professional management strategies were developed along with professionalism and human service were emphazied. As such, the actual cost of food and beverages are for the hotel industry business managers the biggest shortterm expense item. Due to the natural state of food items, there is a great chance of "Loss" in preservance, and this is the reason it is complicated to effectively maintain food. As a consequence, very often, the failure to managea hotel or restaurant depends on the capability of the food and beverage preservance mangement: on how they are able to manage effectively the original price of food and beverage. Finally, the main problem of the original price management of food and beverage in Korean hotels are: a) No fixation of set price b) The difficulty to calculate the price difference between a set price and an original price. c) Lack of professinalism in managing the food and beverage original price. d) Lack of perception of the highest ranking management personnels. So as to reform these matters it is necessary to : a) Reform on the management accounting system b) Emphasize to the people in charge on the idea of original price management c) Reinforce original price mangement prevention and assurance of indepedent inspection rights d) Reat manpower