• Journal of Fisheries and Marine Sciences Education
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• v.27 no.1
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• pp.83-97
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• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• Korean Business Review
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• v.2
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• pp.171-204
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• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.355-363
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• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Journal of Nutrition and Health
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• v.20 no.6
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• pp.442-455
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• 1987

The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.7
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• pp.1764-1776
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• 2014

This study is the context about an introduction of a bookkeeping by double entry & accrual base accounting which is the turning point of National Accounting and defense integrated financial management which is delivered following system Digital Budget Accounting system, in other words about something to do with the improvement of efficiency of financial information data. National defense Integration Financial Information system (NDIFIS) facilitates Project program management and makes the whole process of Defense financial Business manageable in one system. Also, there is a purpose to increase the credibility and transparency of National defense finances by providing internal and external information users with credible financial statements and cost materials. By using data envelopment analysis (DEA) which is a useful method to measuring the efficiency of organization, this study aims to improve the financial information data efficiency by comparing the efficiency of the same type troops and when it comes to the inefficient troops, by offering the certain objective of efficiency.

• Korea Journal of Hospital Management
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• v.19 no.1
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• pp.32-42
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• 2014

It is necessary to calculate prime cost of medical services accurately in order to evaluate the adequacy of medical fee. This paper aims to identify cost analysts' perception on prime cost of medical services and needs in establishing a cost accounting system in hospitals, proposing future directions and guidelines for the calculation of medical fee. A self-administered questionnaire and telephone survey on operation of a hospital cost-accounting system was conducted in November, 2012, among cost analysts currently working in the hospitals and hospital administrators planning to implement the hospital cost-accounting system. Our study shows that most of the cost analysts were aware of the importance of calculating prime cost and responded that collection of the prime cost data from government is necessary although they are less likely to provide the data in the future concerning the risk of data misuse and data security. They also responded that lack of budget allocation and excessive workload were the main reasons for not estimating the prime cost and operating cost management information system. Results show that hospital cost analysts considered the data accuracy is the most critical factor in calculating prime costs of medical services. However, there was no investment budget allocated in some hospitals or limited to less than 100 million, indicating that hospitals are reluctant to invest on implementing the cost accounting system. Respondents stated the organization that collects the prime cost of medical services among hospitals should display strong analytical capabilities, ensure data security, and maintain independence, which is most demanded. There are 57 hospitals that calculated the prime cost of medical services for 2012 by each medical department and 20 hospitals that calculated the prime cost by fee-for-services, aiming to establish a cost accounting system. Our results indicate that hospitals should voluntarily provide the accurate prime cost for medical services in order to properly evaluate the adequacy of medical fee. Consequently, it is critical to establish an independent organization to collect and appraise the data. It is also recommended that government should implement various policies to encourage hospitals to participate in the data collection to achieve the data accuracy and representativeness.

• Korean Business Review
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• v.4
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• pp.25-50
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• 1991

A management planning is an index to accomplish the goal of business enterprise and a managing guide of the top manager. It is a top manager's authority with he gives directions at the beginning of the budget year and has something to do with a responsible accounting. If we correlate this management planning with an area of accounting, we can subdivide it into followings; production and marketing schedule, demand-supply program of raw material, demand-supply program of the personnel and lobor cost program, facility investment program, balance fund program, profit and loss, and financial position program. I think, in the field of accounting for the sake of the management planning, there are motivation accounting, responsible accounting, divisional system accounting, evaluating accounting and so on. A management planning should be accomplishe and as it is accomplished, a business is going to be grown up and developed. Especially, it must be set up on the ground of the long-term strategies. When the accomplishment through the management planning, which is a social responibility that all the business enterprise are seeking after, is attained, it makes the development of business possible and we cannot dent that it is closely connected with the national economic development.