• Management & Information Systems Review
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• v.2
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• Journal of the Earthquake Engineering Society of Korea
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• v.18 no.4
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• pp.181-191
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• 2014

This research presents the nonlinear analysis model for reinforced concrete shear wall systems with special boundary elements as proposed by the Korean Building Code (KBC, 2009). In order to verify the analysis model, analytical results were compared with the experimental results obtained from previous studies. Established analytical model was used to perform nonlinear static and dynamic analyses. Analytical results showed that the semi-special shear wall improved significantly the performance in terms of ductility and energy dissipation as expected based on previous test results. Furthermore, nonlinear incremental dynamic analysis was performed using 20 ground motions. Based on computer analytical results, the ordinary shear wall, special shear wall and newly proposed semi-special shear wall systems were evaluated based on the methods in FEMA P965. The results based on the probabilistic approaches accounting for inherent uncertainties showed that the semi-special shear wall systems provide a high capacity/demand (ACMR) ratio owing to their details, which provide enough capacity to sustain large inelastic deformations.

• Earthquakes and Structures
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• v.7 no.1
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• pp.17-38
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• 2014

As the desire for high performance buildings increases, it is increasingly evident that engineers require reliable methods for the estimation of seismic demands on both structural and non-structural components. To this extent, improved tools for the prediction of floor spectra would assist in the assessment of acceleration sensitive non-structural and secondary components. Recently, a new procedure was successfully developed and tested for the simplified construction of floor spectra, at various levels of elastic damping, atop single-degree-of-freedom structures. This paper extends the methodology to multi-degree-of-freedom (MDOF) supporting systems responding in the elastic range, proposing a simplified modal combination approach for floor spectra over upper storeys and accounting for the limited filtering of the ground motion input that occurs over lower storeys. The procedure is tested numerically by comparing predictions with floor spectra obtained from time-history analyses of RC wall structures of 2- to 20-storeys in height. Results demonstrate that the method performs well for MDOF systems responding in the elastic range. Future research should further develop the approach to permit the prediction of floor spectra in MDOF systems that respond in the inelastic range.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.6
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• pp.1364-1370
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• 2006

Recently, Adopting Accounting Information Systems(AIS) has spread rapidly for efficient and rational making decision in the business organization. There are many types of AIS. These are from simple package to integrated packages which are including HR, Product, Sales and Distribute. In case of big enterprises, ERP systems have been implemented and attention is now being directed as to AIS module. AIS module is not easy to change its form, therefore this module need to be considered enough when it comes to the corporations. However there we few standard fer this module as a successful information systems. This study analyze critical factors of certain companies when the companies were implementing AIS and based on this analysis, this study suggest a framework for successful implementation of AIS Using Case Study. 42 AIS adopted companies are surveyed and their factors' correlations are analyzed by mean analysis and factor analysis in this study. As a result of this study, when a company adopt AIS, criteria or particularities for the adoption are more important than environment of the company. Thus, it is significant to empirically prove previous studies' factors relation and importance relations for successful AIS implementation through empirical method in this study.

• Informatization Policy
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• v.28 no.3
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• pp.95-111
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• 2021

To achieve a data-driven policy decision-making system, the Ministry of Strategy and Finance has formed a marketing team and is actively building upon it. This system, currently under construction, will enable data-driven financial tasks beyond simple financial administration. The U.S. has already enacted The Foundations for Evidence-Based Policymaking Act in the process of similar pursuits. Since last year, the data-driven system administrative law has been enacted in Korea, and a legal framework has been established for data-driven administrative work. The next-generation budget accounting system to fulfill its role as a data-driven system needs public policy support to operate. Innovation and transformation are needed in various areas such as data management, legal system, and installation of related systems. Accordingly, it is very timely to analyze the financial systems and policies of advanced countries such as the U.S. and U.K., which already have established and operates such a financial system. By benchmarking and applying existing financial information systems to the next-generation budget accounting system, a better system will result. In this study, major developed countries, including the U.S., U.K., France, and Canada were benchmarked and analyzed in terms of the main elements of data governance: public policy, systems, legal framework, promotion system, and service level. It was discovered that the role and direction of the national fiscal policy system that the people favor should be able to respond quickly to the recent difficult economic crisis environment such as the digital transformation trend and COVID-19.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.2147-2152
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• 2011

This study of bimodal integration management system in conjunction with the tram and the tram cars bimodal integrated management system that occupies a part of the system to perform its role as a bimodal tram vehicle configuration, a device for the vehicle's infrastructure ryureul development and it is aimed to build on the vehicle. Bimodal tram vehicle infrastructure systems, internal and external information of the larger vehicles, and vehicles used to collect information for its own part and the integrated operations management center, or providing partial information from the station and collect/provide for the transfer of information to the communication part consists In this study, the core of these devices, the configuration of the vehicle infrastructure systems for the overall management and control of vehicles operating a computer's central processing device, vehicle infrastructure systems that make it manages and stores all jangchiryu Integrated Operations Management Center is reporting. In addition, seamless integration with operational management center for interactive communication in a vehicle mounted communications devices to maintain the best condition to manage. Current general traffic management system in a similar terminal device being used, but bimodal tram vehicles operating the computer of the vehicle operates the infrastructure to configure the devices around the one to configure the system in terms of step enhanced the active type, the operating terminal unit of inter active type. In this study, considering the future alignment of the accounting fee system, the expansion of the system reliability and stability around the activities that are underway.

• The Journal of Information Systems
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• v.16 no.1
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• pp.91-109
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• 2007

This study investigates the extent to which the implementation of enterprise resource planning(ERP) systems enhance the corporate performance by examining financial variables of the implemented firms against those of the control fm. A total of 346 observations were obtained from 160 firms, 80 implemented firms and 80 control firms, for the period of 1998-2002. Results from the study partly support the assertion that ERP improves the full spectrum of business functions such as selling, marketing, purchasing, warehousing, accounting and human resources by tightly integrating enterprise-wise information databases. First the profitability of the implemented group was different from that of the control group. The indicator (dummy) variable was able to explain the differences in total cash flows between the implemented group fm and the control group firms. Second, ERP turned out In improve the efficiency in managing assets. The indicator variable has the power in explaining the differences in the amount of accounts receivables between the implemented group firms and the control group firms. Third, the product turnover ratio of the implemented group was different from that of the control group. Fourth, the average value added per employee and the net income per employee of the implemented group firms were greats- than those of the control group firms. Finally, the average magnitude of the administrative expenses of the implemented group firms was smaller than that of the control group firms.

• The Journal of Information Systems
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• v.26 no.2
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• pp.25-42
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• 2017

Purpose This study empirically examined the causal relationships among the level of advanced manufacturing technology(AMT), facilitation of alignment, the degrees of strategic alignment of management accounting information systems(MAIS), and the improvement of production performance. Design/methodology/approach Data for this study were drawn from a survey of the current status of AMT used in Korean manufacturing firms. At the beginning, 131 organizations responded to the request for information. However, during the survey, 5 firms withdrew from the survey, and as a result, 126 manufacturing firms were included in the research. In order to collect data, this study administered questionnaires with the participating firms. The survey was conducted during a 4-month period between November 2015 and March 2016. Findings The results showed that the level of AMT has a significant impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, a high degree of MAIS strategic alignment positively contributes to the improvement of a firm's production performance.

• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 2000.11a
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• pp.171-176
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• 2000

Bioremediation of hazardous hydrophobic organic compounds, such as polycyclic aromatic hydrocarbons (PAHs), is a major environmental concern due to their toxic and carcinogenic properties. Due to their hydrophobicity, the hydrophobic organic compounds are mainly associated with the soil organic matter or nonaqueous-phase liquids. A major question concerns the relationships between biodegradation and sorption. This work develops and utilizes a non- steady state model for evaluating the interactions between sorption and biodegradation of phenanthrene, a 3-ring PAH compound, in soil-slurry systems. The model includes sorption/desorption of a target compound, its utilization by microorganisms as a primary substrate existing in the dissolved phase and/or the sorbed phase in biomass and soil, oxygen transfer, and oxygen utilization as an electron acceptor. Biodegradation tests with phenanthrene were conducted in liquid and soil-slurry systems. The soil-slurry tests were performed with very different mass transfer rate: fast mass transfer in a flask test at 150 rpm, and slow mass transfer in a roller-bottle test at 2 rpm. In the slurry tests, phenanthrene was degraded more rapidly than in liquid tests, but with a similar rate in both slurry systems. Modeling analyses with several hypotheses indicate that a model without biodegradation of compound sorbed to the soil was not able to account for the rapid degradation of phenanthrene, particularly in the roller bottle slurry test. Reduced mass-transfer resistance to bacteria attached to the soil is the most likely phenomenon accounting for rapid sorbed-phase biodegradation.