• 한국항해항만학회지
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• 제28권7호
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• pp.593-600
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• 2004

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

• 한국시뮬레이션학회논문지
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• 제25권4호
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• pp.65-75
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• 2016

장기간 사용하지 않는 군수 수리부속품으로 인한 국방예산의 낭비가 발생하는 반면에 야전부대에서 재고부족으로 필요한 수리부속이 적시에 보급되지 못해 문제가 되고 있다. 초과재고의 발생 원인은 민간분야처럼 다단계 군수지원체계에서 하위공급망에서 상위공급망으로 갈수록 수요정보왜곡에 의한 채찍효과 때문인 것으로 알려져 있다. 하지만 군수정보체계 개선 이후 채찍효과의 가장 직접적인 원인이었던 사용자부대의 수요정보를 군수사가 공유할 수 있음에도 불구하고 초과재고 현상이 지속적으로 발생하고 있고 기존의 연구만으로 재고부족 현상은 설명할 수 없다. 또한 기존의 연구는 주로 적정 재고량을 예측하는데 중점을 두었으며 예산과정의 특성(예산주기, 조달기간, 인가저장 유무)은 크게 관심을 두지 않았다. 따라서 본 연구의 목적은 시스템 다이내믹스 이론과 시뮬레이션 기법을 통해 군수지원체계에서 예산과정에 의해 발생하는 정보왜곡과 이로 인한 초과재고 및 재고부족 현상을 분석하는 것이다.

• 시큐리티연구
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• 제38호
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• pp.7-32
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• 2014

본 연구는 경찰의 효율적인 예산집행과 예산확보의 정당성 마련을 위해 경찰의 예산집행 문제점을 분석하고, 효율화 방안을 마련하는 데에 연구의 목적이 있다. 이를 위해 2009년부터 2012년까지의 경찰의 예산집행에 대한 국회예산정책처의 보고서를 내용분석 하였다. 분석결과 경찰은 예산집행의 문제점으로 분류되는 거의 모든 항목에서 지적을 받고 있었으며, 특히 집행관리의 부적절이 40%에 달해 체계적인 관리가 이루어지고 있지 못한 것으로 나타났다. 또한 타 기관에서도 많이 발생하는 예산의 과다/과소 계상이 두 번째로 높게 나타났으며, 목적 외 사용을 포함한 법령위반 사항이 10%에 달했다. 부서별 분석결과, 교통국이 40%이상을 차지할 뿐만 아니라 거의 모든 유형의 문제점이 발생하고 있어 교통국에 대한 효과적 예산관리가 시급한 것으로 보이며, 생활안전국의 경우는 사업의 유사중복, 예산의 과다/과소 편성, 사업계획 부실 등 집행이전의 예산편성 단계에서의 문제점이, 기획조정관의 경우는 법 제도의 미비로 인한 문제점이 많은 것으로 나타났다. 국회예산정책처의 보고서 분석결과 교통안전 소통확보가 가장 많은 지적을 받고 있었으며, 경찰행정지원, 범죄예방 및 사회적 약자 보호, 전문경찰 양성, 치안 인프라 구축 순으로 많은 지적사항이 있었다. 이러한 경찰의 예산집행상 문제점을 해결하기 위해서는 상시적으로 예산의 집행실태와 사업의 진행상황을 확인하고 점검할 수 있는 체계를 구축해야 하며, 부적절한 예산의 사용 등이 발생했을 시에는 부서나 지방경찰청별로 예산을 삭감하거나 부서평가 점수를 감점하는 등의 패널티를 마련해 예산집행의 중요성을 강조해야 한다. 또한 집행과 관련된 문제의 일정부분이 예산의 편성단계에서부터 시작되므로 예산편성 당시 국가재정법과 기획재정부의 예산안 편성지침에 맞게 예산안을 작성해야만 한다.

• 산학경영연구
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• 제2권
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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.

• 정보화연구
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• 제11권2호
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• pp.235-247
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• 2014

국가정보화를 위해 5년 단위의 정보화 기본계획을 수립하고 매년 부처별 정보화시행계획에 대한 사업과 예산을 계획한다. 국정과제를 비롯한 국가정보화의 상위 정책과 기획재정부의 예산 관점, 정보화 총괄부서인 미래창조과학부의 관점이 달라 국가정보화시행계획이 효과적으로 검토되지 못하고 있다. 정보화시행계획과 관련한 다양한 관점과 검토 사항을 EA 프레임웍 사상과 기법을 적용하여 검토 프로세스를 효과적, 효율적으로 수행하는 방안을 연구하였다.

• 한국항해항만학회지
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• 제35권2호
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• pp.179-185
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• 2011

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

• International Journal of Knowledge Content Development & Technology
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• 제12권2호
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• pp.29-40
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• 2022

The study investigated the challenges of recruitment and selection process of librarians in federal university libraries in South-South, Nigeria. The study adopted a descriptive survey. The population of the study consists of 108 librarians. 95 copies of the questionnaire were filled and returned. The questionnaire was used in collecting data. The overall reliability of the instrument yielded 0.95 with the use of Cronbach Alpha Coefficient. Standard deviation and mean was used to generate the data that was gathered. The rating scale of 4 points was subjected to an estimation procedure using SPSS version 17.0. A mean score of 2.5 and above on any item was accepted. The findings revealed that the librarians identified the challenges to include ethnicity influence; favouritisms; recruitment based on godfatherism; dwindling budgetary allocation. The librarians also identified some of the strategies to include performance at interview as benchmark; equity and fairness as benchmark; recruitment should be done according to relevant discipline; and having channels for reporting cases of corruption during recruitment. Based on the above findings the study recommended among others that recruitment and selection of qualified librarians should be done according to the laid down procedures.

• 농촌계획
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• 제13권2호
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• pp.17-26
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• 2007

This study aims to develop a rational evaluation system which consists of the selection of evaluation items and the estimation of its weight for the Enhancement Program of the Quality of Life for Farmers and Fishermen and Rural Development. This system has two hierarchical steps. The first step shows the evaluation goals which are relevance, efficiency and effectiveness of the program. The second step stands for the evaluation items which have 11 sub-items such as necessity and externalization for the program, rationality of procedures, feedback and monitoring system, budgetary allocations, information activities, impacts on the program, achievements of the goals and so on. A tentative evaluation system was proposed by brainstorming and Delphi method of expert-group. Weighting values of evaluation items were calculated through pair-comparison works of expert group using stepwise matrix sheets by AHP(Analytic Hierarchy Process).

• 한국경영과학회지
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• 제20권2호
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• pp.39-60
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• 1995

In this paper, an integration of stochastic dynamic programming (SDP), integer goal programming (IGP) and analytic hierarchy process (AHP) is proposed to handle multiobjective-multicriteria sequential decision making problems under uncertainty inherent in R & D investment planning. SDP has its capability to handle problems which are sequential and stochastic. In the SDP model, the probabilities of the funding levels in any time period are generated using a subjective model which employs functional relationships among interrelated parameters, scenarios of future budget availability and subjective inputs elicited from a group of decision makers. The SDP model primarily yields an optimal investment planning policy considering the possibility that actual funding received may be less than anticipated one and thus the projects being selected under the anticipated budget would be interrupted. IGP is used to handle the multiobjective issues such as tradoff between economic benefit and technology accumulation level. Other managerial concerns related to the determination of the optimal project portifolio within each stage of the SDP model. including project selection, project scheduling and annual budget allocation are also determined by the IGP. AHP is proposed for generating scenario-based transformation probabilities under budgetary uncertainty and for quantifying the environmental risk to be considered.

• International Journal of Computer Science & Network Security
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• 제21권9호
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• pp.239-246
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• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.