• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2000.04a
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• pp.201-204
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• 2000

본 연구의 목적은 화합물 반도체를 생산하는 중소기업의 정보시스템을 설계하고 개발하여 적용하는데 있다. 제품의 수주에서 일정계획수립, 제품 재고관리 및 원·부자재 관리, 생산 가동율 등 생산활동전반에 걸친 업무 흐름을 분석하여 이에 사용되는 기초정보를 얻어내고, 이들 기반으로 관리자를 위한 관리정보와 의사결정자를 위한 경영정보를 Web상에 가시화 하는 시스템을 개발한다. 인터넷을 활용함으로써 기업 정보를 원격지에서 조회, 검색 할 수 있고 빠른 의사결정을 지원할 수 있도록 한다. 또한 기업 내부의 인트라넷 시스템과 연동하여 부서간 업무연락 및 정보시스템에서 발생하는 의사결정 요구사항을 쌍 방향으로 전달함으로써 그 활용도를 더욱 높인다. 본 시스템은 영업, 물류, 생산, 구매, 자재 인사, 회계 개발 등 기업 전체에 대한 자원관리를 위해 설계되었다. 개발된 시스템은 주문/수주정보관리, 제품재고관리, 원·부자재관리, 공정관리, 입출고 관리 등으로 구성되어 있다. 중소기업환경에 적합한 MS-SQL Server를 DB server로 사용하였고 Windows-NT기반의 ASP ( Active Server Page)를 사용하여 전 모듈을 개발함으로써 인터넷이 지원되는 모든 곳에서 접근 가능하도록 하였다.

• Information Systems Review
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• v.11 no.2
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• pp.169-182
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• 2009

Due to natural oligopolistic industry characteristics and huge influences on national and home economy, Telco Industry is regarded as a regulated industry. Thus, telco companies, including CATV, prepare not only management accounting reports for internal use but also regulatory accounting reports to be submitted to the regulatory agency. For telco companies, smooth integration of these financial, managerial and regulatory reporting requirements with legacies such as billing system, network operating systems is important to achieve operational efficiency and overall competency. This research studies telco ERP cost module implementation in order to provide theoretical and practical guidance for integrated information system. Especially, case analysis focuses on cost reduction and network costing implementation that involves Building Block Costing methodologies.

• Journal of Convergence for Information Technology
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• v.11 no.4
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• pp.203-210
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• 2021

This study analyzed the financing ratio by operation fund financing method and their impact on management performance according to the establishment operation management entity of the medical institution. For the analysis method, ANOVA, logistic regression, and regression analysis were conducted using financial information registered with HASPA.The results of the study, The ratio of gross revenue to operating funds differed significantly depending on the establishment operation management entity. In addition, it was found that the financing ratio of each operation fund financing method was significantly related to the management results(deficit, surplus), and the impact of the operation fund financing method on management performance differed according to the establishment operation management entity. As a result, the management of operating funds of medical institutions is deemed appropriate to apply cost management first considering the ratio of revenue to operating funds, and then to utilize internal operating funds.

• Proceedings of the Korea Multimedia Society Conference
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• 2002.05d
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• pp.680-684
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• 2002

기업의 효율적인 정보시스템 구축은 정보화 사회에서는 반드시 필요하다. 또한 기업의 성장규모, 기업의 요구사항, 기업의 보다 향상된 업무를 위해 시스템은 능동적으로 구현, 확장, 재구성되어야 한다. 이를 위하여 중소 업체에서는 한 번에 많은 투자를 해야되는 종합 정보화 시스템보다는 생산 관리, 인사 관리, 회계 관리 둥 각각에 대해 프로그램들을 개발하여 사용하고 있다. 그러나 서로 각각 개발된 프로그램들은 그 활용도나 연관성 면에서 효율성이 떨어진다. 본 연구에서는 중소기업의 효율을 높이기 위한 통합 시스템을 설계하고 개발한다. 특히 시스템을 능동적으로 구현, 확장, 재구성되기 위하여, 시스템의 총체적 설계와 세부적 설계를 위하여 단계적 설계과정을 적용하는 구조적 설계를 하였으며 프로그램 내부 설계를 위하여 모듈화 방법을 사용하였다.

• 재활복지
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• v.17 no.4
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• pp.103-126
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• 2013

The main purpose of this study is to investigate influence of sheltered workshop management consulting on management performance and reflect its outcome in order to improve the rationalization of management at sheltered workshop. The major results of this study that are summarized as follows: First of all, executive of sheltered workshop has expected management consulting. Management performance consist of business management, marketing, accounting/finance, production/operations. Marketing appears to have the highest expectations of these. Second, executive of sheltered workshop has expected management performance. Management performance consists of customer satisfaction Performance, internal process performance, financial performance. Internal process performance appears to have the highest expectations of these. Third, executive of sheltered workshop recognize management consulting that affects customer satisfaction performance. In particular, appears to have the greatest impact on the field of business management. Fourth, management consulting performance of sheltered workshop affects management consulting that affects internal process Performance. In particular, business management, production/operations appear to have the highest affectability better than others of these. Fifth, executive of sheltered workshop recognize management consulting that affects financial performance. In particular, business management, production/operations appear to have the highest affectability better than others of these. Sixth, executive of sheltered workshop recognize management consulting that affects customer satisfaction performance, internal process performance, financial performance. customer satisfaction performance appear to have the highest, financial performance appear to have the lowest.

• Annual Conference of KIPS
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• 2006.05a
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• pp.1455-1458
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• 2006

비즈니스 인텔리전스(Business Intelligence)라는 용어는 기업 환경에서 매우 포괄적으로 사용되는 업무범위이다. 그러나 이를 이해하는 첫 번째 접근법은 데이터에 대한 분석적 접근을 행해야 만 가능하다는 것이며, 일반적으로 현황 보고서 조회 등과 같은 조회 시스템을 통하여 제공되는 현상 파악을 초월하여 데이터가 가지고 있는 여러 가지 속성을 의미 있게 이해하는 절차를 포함하는 것이다. 이러한 접근법에서 기업의 기간계 시스템등과는 확연히 다른 속성을 가지고 있다. 전사적 자원관리 시스템(ERP)은 기업의 중요 정보를 실시간으로 유지하기 위한 거래 시스템에서부터 기업의 운영을 위한 내부 회계, 영업, 서비스 시스템을 총괄하는 지원 능력을 가지게 된다. 그러나 ERP에서 생성되는 정보의 특성은 현시점에서 가정 정확한 트렌젝션 데이터의 속성을 가지게 되며, 업무적으로는 프로세스를 통합하는 기능을 지원받을 수 있게 된다. 이에 반하여 비즈니스 인텔리전스 애플리케이션은 현상을 초월하는 비즈니스 담당자의 질문에 답할 수 있는 시스템으로 구분 할 수 있다.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Journal of Digital Convergence
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• v.15 no.2
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• pp.121-133
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• 2017

The propose of study is to examine the characteristics of companies with high possibility to form an internal control weakness using forecasting model. This study use the actual listed/unlisted companies' data from K_financial institution. The first conclusion is that discriminant model is more valid than logit model to predict internal control weak companies. A discriminant model for predicting the vulnerability of internal control has high classification accuracy and has low the Type II error that is incorrectly classifying vulnerable companies to normal companies. The second conclusion is that the characteristic of weak internal control companies have a low credit rating, low asset soundness assessment, high delinquency rates, lower operating cash flow, high debt ratios, and minus operating profit to the net sales ratio. As not only a case of listed companies but unlisted companies which did not occur in previous studies are extended in this study, research results including the forecasting model can be used as a predictive tool of financial institutions predicting companies with high potential internal control weakness to prevent asset losses.