• 유통과학연구
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• 제21권2호
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• pp.45-52
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• 2023

Purpose: The Malaysia Education Blueprint is primarily concerned with the transformation of students' minds through the curriculum offered at the school level (2013-2025). Diversity in the application of teaching and learning methods is one means of achieving the transformation of students' minds through the Secondary School Standard Curriculum. Consequently, the production of ExSheetLink's Module for Accounting Education is the primary outcome of this study, which had three objectives: the need for ExSheetLink's Module in the process of producing financial statements for Accounting Students in secondary school to the Accounting Teacher; and the design of ExSheetLink's Module that meets the entire process in the production of financial statements for Accounting Students in secondary school based on the Documents Curriculum and the Accounting Students' needs. Research design, data and methodology: This study outlines the research framework for module development in accordance with the Design and Development Research Method, which combines multiple research techniques (Mixed Method). Results: The development of ExSheetLink's Module is completed and can be used for the level of effectiveness purposes. Conclusion: The transformation of Accounting Students' minds is a success thanks to the ExSheetLink Module. Researchers also suggested that all Malaysian Secondary School accounting students test the ExSheetLink Module.

• 디지털융복합연구
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• 제17권11호
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• pp.163-170
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• 2019

새로운 기술과 산업의 등장으로 통신산업의 융복합화가 가속되면서 규제제도 개편에 대한 논의가 이루어지고 있다. 이러한 가운데 2018년 기업의 수익에 큰 변화를 야기하는 새로운 수익인식기준이 도입되었다. 본 연구는 새로 도입된 한국채택국제회계기준(K-IFRS) 제1115호 '고객과의 계약에서 생긴 수익'의 규제회계제도 적용가능성을 검토하고 통신정책 수립에 시사점을 제공하고자 하였다. 먼저 K-IFRS 제1115호 중 통신사업자의 수익에 영향을 미칠 수 있는 주요내용을 정리하고, 기존의 수익인식기준과 어떠한 차이가 있는가를 분석하였다. 또한 수행의무의 식별, 거래가격산정 및 거래가격의 배분에 대한 사례를 제시하여 새로운 수익인식기준이 통신사업자의 수익에 어떻게 영향을 미치는가를 확인하고 이에 대한 회계처리방법을 제시하였다. 통신사업자의 수익에 가장 큰 변화는 거래가격을 거래가격을 통신서비스와 휴대전화단말기 판매 두 개의 수행의무에 배부하는 것이며 이로 인해 사업자의 통신서비스매출은 일제히 감소할 것으로 예상된다. 본 연구는 새로운 수익인식기준의 도입에 대한 고찰을 통해 통신사업자의 수익의 변화와 회계처리에 대한 이해를 제고하고, 통신정책 수립에 중요한 시사점을 제공한다는데 의의가 있다.

• 한국컴퓨터정보학회논문지
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• 제5권3호
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• pp.192-200
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• 2000

본 연구는 회계와 문화간의 관련성 대한 연구이다. 연구목적은 우리나라의 회계인 집단은 비회계인 집단과 비교하여 어떠한 문화적 특성을 가지고 있는가를 밝히고 우리나라 회계인 집단의 윤리개발 수준을 분석하고자 하는 것이다. 연구결과는 우리나라의 회계인집단은 비회계인 집단과 권력편중, 불확실성 회피, 남성주의와 여성주의, 장ㆍ단기적 관점에서 유의적인 차이가 있는 것으로 나타났다. 회계와 문화에 관한 본 연구는 회계실무나 회계기준설정 및 회계교육 등에 유용한 자료로 이용될 수 있을 것으로 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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• 제4권
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• pp.339-354
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• 1991

Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2008년도 추계학술대회 및 정기총회
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• pp.460-463
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• 2008

This study tries to apply standard cost accounting model to evaluate the cost of workflow instances. Previous studies mainly focus on matching workflow activities into the elements of Activity based costing in order to assign cost drivers, but rarely examine how to evaluate their instance cost. In this study, we estimate unrealized standard cost from workflow model, and realized cost from accomplished instances. On running, workflow engine cumulates cost of finished activities and it enables to monitor the difference between the target cost and the actual cost dynamically at each step of workflow processes. We implemented a prototype which shows that the proposed work can evaluate effectively the cost of various workflow patterns.

• 산업경영시스템학회지
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• 제21권47호
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• pp.277-288
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• 1998

In this paper, checking out a various problems in the accounting and the allocation of the common cost in the management of apartment in order to find out the right way of the management, I have tried to build a standard management system for the apartment and study the effect expected by the computerizing. To develop the software to computerize the management of the apartment, which is the main task of this paper, I have checked out a various problems and then computerized a standard system to better the unreliable management and somewhat doubtful accounting process and correct the inaccuracy in the allocation of the common cost.

• 한국정보통신학회논문지
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• 제18권4호
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• pp.861-866
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• 2014

국가 연구개발 사업은 그 규모가 점차 확대되고, 대형화되어가고 있어 연구 영역간의 융복합화 등이 활발하게 진행됨에 따라, 보다 객관적이고 공정한 사업선정과 예산관리의 투명성이 담보될 수 있는 시스템구축의 필요성이 대두되고 있다. 본 연구에서는 이기종간의 정보연계를 위한 표준 프레임워크를 제안하고, 이를 기반으로 국가 재정의 예산과 회계를 총괄하는 디지털예산회계시스템과 국가 연구개발 성과관리 및 성과평가를 담당하는 국가과학기술지식정보시스템의 정보연계를 위한 시스템을 고찰하여 연계를 위한 현황과 문제점을 해결하는 표준 정보연계 프레임워크의 활용방안을 제시하고자 한다.

• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• 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.