• 경영과학
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• 제34권1호
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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.

• 보건행정학회지
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• 제10권4호
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• 산학경영연구
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• 제11권
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• pp.295-317
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• 1998

환경회계는 환경비용을 식별하고 측정하여 기업의 이해관계자들에게 제공하는 것이다. 따라서 본 연구의 목적은 첫째, 환경비용의 측정방법과 인식기준을 고찰하고 둘째, 환경비용의 공시방안을 제시하는 것이다. 본 연구는 국내외 관련문헌과 연구논문을 중심으로 한 문헌조사방법을 이용한 이론적 연구이다. 본 연구의 주요결과는 다음과 같다. 첫째, 환경비용은 발생원천과 기능 및 형태를 고려하면 환경오염 비용과 환경보전비용으로 크게 구분할 수 있다. 둘째, 환경비용의 측정방법은 다양하지만 거의 주관적이고 자의적인 것이어서 환경비용의 정확한 측정은 아직까지 어려운 실정이다. 셋째, 환경비용의 인식은 발생주의 원칙에 따라 전기오류수정손익으로, 당기비용 또는 손실로, 차기로 이연하여 자본화한다. 넷째, 환경비용의 공시는 재무제표확대모형, 절충적 모형, 독자적 보고모형 등이 있으나 단기적으로 전통회계의 틀 속에 계정을 추가하거나 보충명세서로 환경관련정보를 공시하는 재무제표의 확대모형이 적용하기 쉽다. 본 연구의 내용은 우리나라의 환경비용회계처리기준의 제정에 공헌할 것으로 기대된다.

• 토지주택연구
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• 제2권4호
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• pp.415-427
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• 2011

본 연구는 LH의 다가구임대주택 철거 신축사업에 대비하여 노후주택에 대한 해체공사비를 합리적 근거에 의하여 예측하는 것을 목표로 한다. 이를 위하여 소형주택 해체공사 수행 현황과 작업 프로세스를 조사하고 공사비 견적전문가 면담을 통해 해체공사비 산정실태를 파악하였다. 아울러 공공건설공사의 '예정가격 산정기준'과 '건설폐기물 처리비 산정기준', 선행연구 및 문헌을 고찰하였다. 연구 결과의 하나로 표준품셈에 기초한 해체공사 원가계산체계와 내역체계 및 관련 일위대가를 제안하고, 이를 활용하여 지상 2~3층 규모의 다가구임대주택에 대한 해체공사 예정가격을 산출하였다. 산출 결과, 1개 동당 해체공사비는 18,331천원, 바닥면적($m^2$) 기준 104천원으로 예측되었는데, 세부적으로는 직접 철거비가 14,339천원/동, 폐기물 위탁처리비는 3,992천원/동 소요될 것으로 나타났다. 연구 결과는 노후 다가구임대주택 철거 신축사업의 예산수립 단계에서 사업비 추정을 위한 기본 자료로 활용될 뿐 아니라, 연구 제안한 해체공사 원가계산체계 및 내역체계는 공공 건설공사의 발주업무에 유용하게 활용되리라 기대한다.

• 대한안전경영과학회지
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• 제13권3호
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• pp.153-168
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• 2011

In medium and small firm, the management system which is simple and where there is a practicality is required Ill)re than the management system which is complicated and minute of the centered around large company so that the introduction of the standard costs can be activated and it can be usefully used as a tool of management decisions. A difference between the standard costs introduction plan proposed in this paper and the preexistance study literature are as follows. In this paper, by breaking from the whole cost accounting aiming at all item, that is the traditional introduction method, and presenting the product cost accounting method by group the standards setting object was minimized and simplified. In this way, if the standards setting object is simplified, it is quick at the perimeter environment change as the little man power and flexibly it corresponds to and the cost information calculation which is exact with the setting up and maintenance of the efficient cost standard becomes available. As a result of applying for real through S corp., the usability of the method that the standard costs introduction method proposed in this paper produced the standard costs relatively short within period, it manages was verified. And the standard costs introduction method proposed in this paper went by the various cost information for each products, the management class did the management will decision which was objective and reasonable in the putting first.

• 산학경영연구
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• 제17권2호
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• pp.111-129
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• 2004

사회복지기관은 공익성과 공공성이 다른 어떤 기관보다 높다. 사회복지기관의 운영실태가 사회적인 문제로 제기되는 것도 그 때문이다. 자원제공자, 수혜자, 규제기관 등 사회복지기관의 이해관계자들에게 기관운영에 대한 유용하고 투명한 정보를 제공하기 위한 회계시스템의 구축이 절실히 요청되고 있는 현실이다. 본 연구의 목적은 현행 사회복지기관 회계의 문제점을 파악하고 이의 개선방안을 회계처리 전반, 재무회계규칙, 감사제도 측면에서 각각 제시하는 것이다. 연구의 목적 달성을 위한 연구방법은 국내외관련 문헌조사법을 택하였다. 본 연구의 주요 결과는 다음과 같다. 회계처리 전반적인 측면에서 보면 첫째, 현금주의에서 발생주의로의 전환이 필요하다. 둘째, 단식부기에서 복식부기의 도입이 필요하다. 셋째, 보다 정확한 원가산정을 위해 감가상각을 실시하여야 한다. 넷째, 성과평가를 위한 원가계산을 실시 할 필요가 있다. 사회복지 법인의 회계실무를 규정하고 있는 재무회계 규칙 측면에서는 첫째, 사회복시 법인 회계의 특수성을 고려한 일반원칙의 제정이 필요하다. 둘째, 행정기관을 대상으로 한 보고위주에서 자원제공자등 정보이용자를 위한 공시제도화가 필요하다. 셋째, 사회복지 법인의 운영실태를 명확히 파악할 수 있도록 규정이 보안되어야 할 것이다. 감사제도 측면에서는 외부감사제도를 도입하여 회계정보의 신뢰성을 확보할 필요가 있다. 본 연구의 결과는 실증적 연구를 통한 개선방안이 아니라는 점에 한계를 지니고 있다.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• 한국병원경영학회지
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• 제6권2호
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• pp.3-21
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• 2001

Although the accounting system is a very useful information system for manager, that of the National University Hospitals is not settled until now. Specially, when it will adapt the responsibility management system itself, it will more important tools for them. The purpose of this research is to make the standard accounting system for National University Hospital. It was surveyed the 7 National University Hospital's accounting system, and compared to that of Private University Hospital. The results are fellows; First, it must be match financial report with budgeting system. By comparing to each other, it can make to evaluate the performance of hospital. Second, it must make same format and contents in financial report among 7 hospitals. Specially, the cost information is needed to be made more details. This research suggest the new direction to make the basic information form. It was confirmed with financial manager in private university hospital. We hope it will contribute to make the new accounting system for National University Hospital.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2004년도 학술대회지
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• pp.608-611
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• 2004

Grid computing environment can be used to interconnect a wide variety of geographically distributed heterogeneous computing resources based on high-speed network. To make business service, it is necessary for Grid accounting system to measure the computational cost by consuming computer resources. To collect resource consumption data, and to keep track of process without needing to recompile kernel source, we use system call wrapping. By making use of this technique, we modifies system call table and replace existing system call to new system call that can monitor processes running in CPU kernel currently. Therefore we can measure user process resource usage for Grid accounting system.

• 경영과정보연구
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• 제13권
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.