• Title/Summary/Keyword: account management

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A Study on Improvement of ERP System According to Account Module Analysis in Small and Middle Enterprise (회계업무 분석에 따른 중소기업 ERP 시스템의 개선 방안 연구 - LCD 산업 ERP 회계 모듈을 중심으로-)

  • Nam, Seung-Don;Yang, Kwang-Mo;La, Seung-Houn;Kang, Kyung-Sik
    • Journal of the Korea Safety Management & Science
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    • v.11 no.4
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    • pp.269-277
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    • 2009
  • we can easily find numerous cases, where the outcomes are not up to their expectations, despite the enormous efforts and investments poured on developing ERP systems. Consequently, we are in need of a new methodology for efficient implementation and Maintenance of an ERP system. Therefore, we have investigated and analyzed various problems that may occur in adopting ERP systems, such as high implementation costs, shortage of professional manpower, and lack of active participation from insiders. In this thesis, we developed a new ERP system, focusing on accounting management modules and benchmarked our proposed model to one of the real companies.

The Development of Household Satellite Account (가정생산 위성계정 개발 연구)

  • Huh, Kyung-Ok
    • Korean Journal of Human Ecology
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    • v.13 no.1
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    • pp.51-62
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    • 2004
  • This research developed satellite account for household production to measure the whole size of production in Korea. The standardized satellite account was designed on the basis of Ironmonger's IO table. Results of this research were summarized as follows. First, the economic values of male and female labor invested for household production was 1,560,000 and 5,380,000 Won, respectively. Female input was greater than male by 3.5 times. Second, the expenditure for durable goods for household production was on average 470,000 Won per year. Among the total expenditure, 36% was spent for household management activities, 25% for food preparation and 25% for cleaning and laundry. Results of examining the expenditure for durable goods in total production activities showed that more than half was spent for household production; 54% for household production, 39% for leisure, 4% for sleeping, and 3% for individual use. Third, among expenditure of consumption for intermediate foods for household production, expenditure for food was the greatest to be followed by expenditures for child care, other houseworks, and cleaning and laundry. Finally, the total value of household production in Korea turned out to reach 171 trillion won which was value of 36% of GDP(482 trillion Won) in 1999.

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The Apartment House Manager's Duty of Korean and England (한.영 공동주택 관리사의 업무)

  • 신경주
    • Journal of the Korean housing association
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    • v.5 no.2
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    • pp.129-139
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    • 1994
  • This study is primarily concerned with the apartment house manager's duty of korea and England. The results are as follows ; 1. In England, detailed duty is prescribed to apartment house managers, where as Korea has not specific prescription. Therefore, we suggest 7 items as the management duty of apartment house manager. Namely, that is inhabitant management, external duty management, business management, account management, estate and public institution management, environment management and safety management. 2. In England, apartment house manager is executing their duty before moving into. But in Korea, their management duty is executed after moving into. There are problems which each of them(inhabitant-user-manager) has plural responsibility.

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A Study on the Standard for Automatic Exchange of Financial Account Information (정기 금융정보교환을 위한 조세조약 이행규정 고찰)

  • Ryu, Hae-Young;Chae, Soo-Joon
    • Asia-Pacific Journal of Business
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    • v.8 no.2
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    • pp.31-39
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    • 2017
  • Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

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Identify Management System with improved security based working time supervising (근태관리 중심으로 보안성을 향상시킨 2-Factor 인증 계정관리시스템)

  • Choi, Kyong-Ho;Kim, Jongmin;Lee, DongHwi
    • Convergence Security Journal
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    • v.17 no.5
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    • pp.71-76
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    • 2017
  • Today, it is an information society where a large number of users access and view important data in a large number of information assets as needed. In this complexity, techniques related Identify Management are being applied, in order to verify authorized user access to important information assets and manage of history. But, the ability access to sensitive information using account has the disadvantage of being able to open the way for information to the attacker when it is hijacked. Thus, in this paper, we propose a secure Identify Management System that can control the use of accounts based on the attitude of the account holder, but also enhances the security and does not hinder the convenience.

A Study on the International Competitiveness and Problems in Busan Shoe Industry (부산 신발산업의 국제경쟁력과 과제에 대한 연구)

  • Park Heung-Ju;Bin Bong-Sik;Song Kyung-Soo
    • Management & Information Systems Review
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    • v.7
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    • pp.317-340
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    • 2001
  • The Busan shoe industry has been the accelerating overseas transfer of production facilities due to loss of competitiveness in the wake of drastic revaluation of the won, an increase in personnel expenses and the rise of backup developing countries since the late 1980s. On account of changes in the general system of supply and demand caused by a decrease in exports and production, the Industrial structure has been subjected to a transition from export to domestic demand. As a result, the Busan shoe industry, which used to rank second in the world in terms of its shoe export and to account for 16.5% in terms of its market share, started to be regarded as a fast-fading industry. As a domestic companies have a tendency to almost all the tasks on bloc, it is true that their competitiveness is on the rapid decline for they prefer self-reliance on the premise that all the production should be dealt with for themselves. It is outsourcing that is taken into account as a strategic vehicle for converting such self-reliance into the system of low expenditure and high efficiency.

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Theoretical Review and Comparison Study On Safety Management System (안전경영시스템에 대한 이론적 고찰 및 비교 연구)

  • 김광태;정수일
    • Proceedings of the Safety Management and Science Conference
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    • 2001.05a
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    • pp.11-16
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    • 2001
  • These days, there are many companies who are concerned with "Safety Management System", which enables them to not only evaluate their safety but also control and prevent the risk of accidents. As plenty of institutes are developing and providing it for companies in addition to testing its operation, such companies take that system into account in a very positive way. This paper makes it possible for our company to introduce an appropriate program into its workplace by comparing and analyzing such Safety Management Evaluation Systems.n Systems.

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Theoretical Review and Comparison Study On Safety Management System (안전경영시스템에 대한 이론적 고찰 및 비교 연구)

  • 김광태;정수일
    • Journal of the Korea Safety Management & Science
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    • v.3 no.2
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    • pp.13-23
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    • 2001
  • These days, there are many companies who are concerned with "Safety Management System"", which enables them to not only evaluate their safety but also control and prevent the risk of accidents. As plenty of institutes are developing and providing it for companies in addition to testing its operation, such companies take that system into account in a very positive way. This paper makes it possible for our company to introduce an appropriate program into its workplace by comparing and analyzing such Safety Management Evaluation Systems.uation Systems.

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Necessity of Strengthening Small-Scale Wastewater Discharge Facilities Management (소규모 폐수배출시설 관리 강화의 필요성)

  • Park, Jae Hong;Rhew, Doug Hee
    • Journal of Korean Society on Water Environment
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    • v.34 no.2
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    • pp.226-233
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    • 2018
  • Small-scale wastewater discharge facilities account for 98% of all workplaces, but in the generation and emission of major pollutants, they account for 27.5 % and 23.5 %, respectively. Since the proportion of the emission load of the small-scale workplace is not large, the national environmental policy has been established mainly around large-scale wastewater discharge facilities. However, in the case of specific hazardous substances in water, the amount of the discharge load of the small-scale wastewater discharge facility was 2.4 times higher than that of the generation load. Certain types of specific hazardous substances in water, which have a higher discharge load than large-scale wastewater discharge facilities, account for 24 ~ 32 %. There are also cases in which the discharge load from a small-scale discharge facility is more than four times higher, depending on the specific kind of water pollutant. As a result of inspections, the violation rate of the small-scale wastewater discharge facility among the total violations by facilities is 93.9 ~ 97.5 %. As a result, the ecotoxicity value of small-scale wastewater discharge facilities was high in most industries, and there was a fluctuation in the measured value. This indicates that the ecological integrity of the water system can be largely influenced by small-scale wastewater discharge facilities. Therefore, it is necessary to expand the environmental management of small-scale wastewater discharge facilities, and in some cases, the effect of the improvement in quality may be more significant than in the management of large-scale wastewater discharge facilities.

Managing Groundwater Resources in New Zealand to Account for Environmental Change

  • Davidson, Peter William
    • Proceedings of the Korea Water Resources Association Conference
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    • 2007.05a
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    • pp.40-45
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    • 2007
  • Water regulators in New Zealand have recognised the need to adapt water allocation regimes and water permit conditions to reflect the likelihood of lower catchment yield on the east coast from 2030 due to climate change. Water management mechanisms to protect the environment and maintain the reliability of other water users are currently being applied or assessed in Marlborough province. These include seasonal water quota based on spring aquifer status, linking water use to environmental triggers to avoid seawater intrusion or spring depletion; and redefining water permit entitlements to account for recharge variability.

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