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http://dx.doi.org/10.6109/jkiice.2014.18.7.1764

Study on Improving the Data Efficiency in National Defense Financial Information  

Moon, Jaehun (Department of Management of Technology for Defense, Korea University)
Kang, Seokjoong (Department of Management of Technology for Defense, Korea University)
Kim, Dokyoung (Department of Management of Technology for Defense, Korea University)
Publication Information
Journal of the Korea Institute of Information and Communication Engineering / v.18, no.7, 2014 , pp. 1764-1776 More about this Journal
Abstract
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.
Keywords
Digital Budget Accounting; defense Integration Financial Information; DEA(Data Envelopment Analysis);
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