• Journal of Society of Preventive Korean Medicine
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• v.12 no.3
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• pp.21-34
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• 2008

Objectives : This paper analysed the alternative methods of calculating conversion factor for oriental medicine in the National Health Insurance and estimated the conversion factor(reimbursing price level) of the oriental medical services, based on health insurance claims data and macro economic data. Methods : Comparing cost accounting method, SGR model, and index model to estimate conversion factor in the national health insurance, six empirical models were derived depending on the scope of revenue considered in financial indicators. Classifications of data and sources used in the analysis were identified as officially released by the government. Results and Conclusion : Cost accounting analysis and SGR model showed a two digit decrease in the physician fee schedule of oriental medical services in the national health insurance, while index model indicated a positive increase in the fee reimbursed. As expected, SGR model measured an overall trend of health expenditures rather than an individual financial status of medical institutions, and index model properly estimated the level of payments to oriental medical doctors. Upon a declining share of health expenditures on oriental medicine, a global budget system fixed to a flat rate of total budget could be an opportunity as well as a challenge.

• Journal of the Korea Society of Computer and Information
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• v.15 no.5
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• pp.143-151
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• 2010

The purpose of this research paper is to provide to alternatives to improve the fiscal issue of current local government fund system of through empirical factor analysis. The method of this study is to survey residents and public officers. The meaning of local government fund system is to enhance the roll of local community effectually and to practice democratically and efficiently through continuing support to special project, But in general, Fund must be applied under certain restrictions in the field not to attain it's objects within budget accounting system, The reform of fund managemental application must to achieve before fixing an abuse out of fund system. According to this factor analysis, a strategic aspect to enhance the democracy and efficiency of fund system must be search actively.

• Management & Information Systems Review
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• v.19
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• pp.49-81
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• 2006

The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

• Health Policy and Management
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• v.24 no.2
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• pp.143-152
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• 2014

Background: Previous studies showed that the characteristics of population and regions were related to the suicide rates. This study purposed to analyze the relationships between regional factors and suicide rates with spatial analysis model. Methods: This is a cross sectional study based on the statistics of 2011 which was extracted from the 229 City Gun Gu administrative districts in Korea. Cause of death statistics on each district was used to produce the age-, sex-adjusted mortality rates resulting from suicide. Regional characteristics were measured by the number of doctors engaged in medical institutions per 1,000 population, divorced people's rate per 1,000 population, number of marriages per 1,000 population, and percent of welfare budget in general accounting. Statistical analysis was performed by using SAS ver. 9.3 and ArcGIS ver. 10.2 was used for geographically weighted regression (GWR). Results: In ordinary least square (OLS) regression, divorced people's rate per 1,000 population had a significant positive relationship with the standardized mortality rate per 100,000 population. Marriages per 1,000 population and the proportion of welfare budget in the general accounting had significant negative relationships with the mortality rates. Meanwhile, GWR provided that the directions of variable, divorced people's rate per 1,000 population, were varied depending on regions. The adjusted $R^2$ was improved from the 0.32 in OLS to the 0.46 in GWR. Conclusion: Results of GWR showed that regional factors had different effects on the suicide rates depending on locations. It suggested that policy interventions for reducing the suicide rate should consider the regional characteristics in obtaining policy objectives.

• 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.

• Journal of Agricultural Extension & Community Development
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• v.19 no.3
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• pp.649-672
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• 2012

The government established Special Accounts for Balanced National Development in 2005, and the Metropolitan Council has enacted and executed ordinance relevant to special accounts to relieve regional unbalanced growth and to promote regional balanced growth. This study derived a political implication through the comparison analysis of the background of establishment and its purpose, the selection criteria of support target, finance scale and tax revenue finance, appropriation target and finance distribution, etc. on the basis of Chungcheongnam-do Special Accounts for Balanced Development and Jeollabuk-do Eastern part Special Accounts among the special accounts implemented in metropolitan council. The major conclusions of this study are as follows. First, the transition from the concept of balanced development to specialized development is necessary for the development of distressed region. Second, the pure wastefulness ratio of the local government's tax revenue finance of special accounts designed concentrating upon special accounts for Wide-area Autonomous Communities development should be gradually expanded. Third, Special Accounting budget should be supported to promote specialized development through the selection and concentration centering around comparatively advantageous resource within the region. Fourth, the strategic special accounts budget application system of cities and counties to utilize the projects of the government and the province to achieve the goal of cities and counties should be prepared.

• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Korean Journal of Construction Engineering and Management
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• v.12 no.4
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• pp.40-49
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• 2011

A number of BTL projects for educational facilities have been augmented because of the increase of newtown development and deflationary policy of class size for learning efficiency. As the operation and maintenance costs rapidly increase, the budget for operation and maintenance is expected to be short. Therefore the asset management maximizing asset value is required to clarify the budget plan and distribution and provide a qualitatively high service. The main objective of this research is to establish asset valuation process in educational facilities delivered by BTL project. In order to meet the research objective, the asset valuation process is established by literature reviews, expert advice, and lessons learned from the developed countries. The developed process includes depreciation by internal accounting law, the core element of valuation, and asset valuation process. The results of the research will be help to offer the qualitatively high service and explain the standard of budget plan. It will assist commencing the asset management system.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.26 no.2
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• pp.1-8
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• 2003

The operation and management of a plant require proper accounting for the constraints coming from reliability requirements as well as from budget and resource considerations. Most of the mathematical methods to decide the inspection time interval for plant maintenance by reliability theory are too complicated to be solved. Moreover, the mathematical and theoretical models are not usually cases in the practical applications. In order to overcome these problems, we propose a new the decision-making method of optimal inspection interval to minimize the maintenance cost by reliability theory and genetic algorithm (GA). The most merit of the proposed method is to decide the inspection interval for a plant machine of which failure rate $\lambda$(t) conforms to any probability distribution. Therefore, this method is more practical. The efficiency of the proposed method is verified by comparing the results obtained by GA-based method with the inspection model haying regular time interval.

• KDI Journal of Economic Policy
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• v.29 no.1
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• pp.137-175
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• 2007

This paper studies the fiscal issues with regard to BTL (Build Transfer Lease) scheme projects, a newly introduced type of PPPs (Public Private Partnerships) in 2005 and tries to provide some policy options. More specifically, we make suggestions to work out the issues such as how to account for BTL transactions and whether to introduce annual budget ceiling system for BTL payment, while we introduce and analyze the experiences of some other advanced countries and international institutes.