• 산학경영연구
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• 제1권
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• 한국병원경영학회지
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• 제4권2호
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• pp.266-285
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• 1999

The purpose of this study is to identify influencing factors for successful introduction, implementation and management of HMRPS through assessment of the employees attitude toward HMRPS in technical, administrative, and organization behavioral areas. Data were collected from 157 HMRPS employee members' self-reporting questionnaire in three university hospitals in the city of Seoul and Kyonggi Province from November 5 to November 10, 1997. Relevant literature on industry company MPR system theory was reviewed to develop the theoretical framework. The results were as follows: The employee's recognition of tangible benefit were more significantly influenced success than intangible benefit for successful operation relating the HMRPS. Concerning the employee's recognition of the successful HMRPS and the factor of influenced success was significantly positive correlation between tangible and intangible benefits and success factor in technical, administrative, and organizational behavior area. This study showed that major factor affecting the employee's recognition of tangible and intangible benefit for successful HMRPS. For tangible benefits; Success factors in the technical areas were quality of the data and information, efficiency of inventory management and rescheduling of operation plan. Success factors in the administrative areas were: role of top management. Success factors in the organization behavioral areas were; simplicity of the HMRPS, human resistance to change. For intangible benefits; Success factors in the organization behavioral areas were; user involvement, simplicity of HMRPS, human resistance to change. Futhermore as the exact evaluation of successful factors of HMRPS implement is needed, research for the development of systemic variables of physical distribution system control, methods, capacity of system, duration and other environment in many of 30 hospitals or more, and for the empirical study for HMRPS.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.95-107
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• 2020

By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of "intention to apply management accounting", in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

• 품질경영학회지
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• 제19권2호
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• pp.145-157
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• 1991

Thid study intends to pursue behavioral-structure of production behavior through statistical models which are using in PERT and Queueing theory. We can corprehand the orders of human production behavior's characteristics by several related attributes of probablity/statistics. These attributes are poisson, Beta, exponential distributions and P.S Laplace's natural probability. Human production behavior is related and regressed to these attributes in many divisions intermediately. Progressive numerical understanding in many essential human behavior acts on the application of practical behavior standard in production word and operation.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.1359-1363
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• 2009

The object of this research is to develop a simulation system for earthmoving operations in consideration of the impact of congestion in-between equipment and existing traffic flow around the site. The congestion in-between equipment and traffic flow affect work productivity. The conventional discrete event simulation, however, has limitations in simulating the flow of construction equipment. To consider the impact of congestion in-between equipment and existing traffic flow, in this paper, a multi-agent based simulation model that can realize characteristics of truck behavior more accurately to consider the impact of congestion was proposed. In this simulation model, multiple agents can identify environmental changes and adapt themselves to the new environment. This modeling approach is a better choice for this problem since it describes behavioral characteristics of each agent by sensing changes in dynamic surroundings. This study suggests a detailed system design of the multi-agent based simulation system.

• 한국원자력학회:학술대회논문집
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• 한국원자력학회 1998년도 춘계학술발표회논문집(1)
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• pp.291-296
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• 1998

The DAta management and Communication NETworks (DACONET), Which it is designed as a subsystem for Man-Machine Interface System of Korea Advanced LIquid MEtal Reactor(KALIMER MMIS) and advanced design concept is approached, is described. The DACONET has its roles of providing the real-time data transmission and communication paths between MMIS systems, providing the quality data for protection, monitoring and control of KALIMER and logging the static and dynamic behavioral data during KALIMER operation. The DACONET is characterised as the distributed real-time system architecture with high performance, Future direction, in which advanced technology is being continually applied to Man-Machine interface System Development of Nuclear Power Plants, will be considered for designing data management and communication networks of KALIMER MMIS

• 한국경영과학회지
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• 제41권2호
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• pp.101-127
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• 2016

Irrational ordering decisions of supply chain members have been gaining growing importance in the area of supply chain management. Irrational ordering behaviors that deviate from the profit maximizing decisions in the newsvendor settings have observed with human experiments in recent research. These behaviors can be modeled with several typical decision bias elements. This bias in ordering decisions affects the performance of supply chain contracts designed based on the assumption that the supply chain members make optimal decisions, making it necessary to design supply chain contracts by considering the irrationality. The purpose of this research is to derive a method to design the revenue sharing contract that considers human irrationality in ordering decisions. This research considers a simple two-echelon supply chain consisting of one supplier and one retailer, where the supplier is assumed to be perfectly rational while the retailer making newsvendor type ordering decisions displays irrational ordering behaviors. Under this environment, this research analytically models the revenue sharing contract to maximize the total supply chain profit or the supplier's own profits while considering the three decision bias patterns of the retailer, which include the pull-to-center effect, the prospect theory, and the increased subjective sensitivity to the revenue sharing ratio. Irrationality parameters are measured through human experiments based on which and through numerical simulations, we showed that significant improvements in the supply chain performance can be achieved.

• 전자공학회논문지A
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• 제32A권9호
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• pp.142-151
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• 1995

The trend of compact size, light weight, low power consumption in the portable telecommunication equipments demands large scale integration and low voltage operation of chips and the minimization of the number of the components in the telecommunication terminal. According to the trend, existing chip components are modulized and are integrated as a part into a bigger chip. This paper is about the development of the peripheral units of micro-controller for mobile telecommunication terminal. Peripherals consist of DMA controller, Interrupt controller, timer, watchdog timer, clock generator, and power management unit. They are designed to be integrated with EU(Execution Unit) and BIU(Bus Interface Unit) into a 16 bit micro-controller which will be used as a core of an ASIC for next generation digital mobile telecommunication terminal. At first, whole block of the micro-controller was described by VHDL behavioral model and simulated to verify its overall operation. Then, watchdog timer, clock generator and power management unit were directly synthesized by using VHDL synthesis tool. Rest of the pheriperal units were designed and simulated by using Compass Design Tool.

• 벤처창업연구
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• 제16권1호
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• pp.71-85
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• 2021

국내 대표적인 창업지원 기관으로 창업보육센터, 창업진흥원, 테크노파크, 창조경제혁신센터 등이 있으며, 전국에 창업보육센터는 260여개가 있다. 창업보육센터는 운영 주체로 대학, 연구소, 재단·협회 등이 운영하고 있고, 센터는 센터장과 창업보육전문매니저(이하 '매니저') 등으로 구성되어 센터 운영관리 및 입주기업 창업보육지원서비스 등의 업무를 수행하고 있다. 그동안 창업보육센터 운영에 관한 연구는 주로 입주기업의 성과에 영향을 미치는 요인을 중심으로 연구되었지, 창업보육센터 매니저의 역량 특성과 조직몰입이 업무성과에 미치는 영향에 관한 연구는 부족했다. 본 연구의 목적은 창업보육센터 매니저의 역량 특성이 조직몰입과 직무성과에 영향을 미치는 다양한 요인들을 탐색하고 각 요인 간의 인과관계를 밝힘으로써 창업보육센터 운영에서 매니저의 역할에 실무적인 시사점을 제시하는 것이다. 본 연구는 탐색적 연구로써 연구대상은 전국 창업보육센터에 근무하는 약 600명의 매니저를 대상으로 설문조사를 하였으며, 유효한 116개의 응답 자료를 근거로 기술통계 분석, 탐색적 요인분석, 신뢰도 분석 등과 구조방정식모형으로 가설을 검정하였다. 분석 결과, 창업보육센터 매니저의 인지적 특성인 기술, 행동적 특성인 의사소통과 상황대처가 매니저의 자기효능감에 긍정적인 영향을 미치는 것으로 나타났으며, 행동적 특성이 인지적 특성보다 자기효능감에 더 큰 영향을 미치는 것으로 나타났다. 그리고 매니저의 인지적 특성과 행동적 특성, 그리고 자기효능감은 조직몰입과 업무성과에 직간접적으로 긍정적인 영향을 미치는 것으로 나타났다. 특히, 매니저의 자기효능감은 조직몰입과 업무성과에 긍정적인 영향을 미치는데, 이러한 결과는 매니저의 역량 특성이 조직몰입과 업무성과에 직접적인 영향을 미치기보다는 매니저의 자기효능감을 매개로 간접적인 영향을 미치는 것으로 나타났다. 본 연구의 시사점은 창업보육센터 매니저의 자기효능감이 행동적 특성과 업무성과 간의 인과관계에서 매우 중요한 매개역할을 하므로 창업보육센터를 효율적으로 운영하기 위해서는 매니저의 자기효능감을 높일 수 있도록 업무환경을 조성하고 매니저의 역량을 향상시키기 위한 교육이나 지원이 필요하다는 점이다. 또한 본 연구결과는 국가직무능력표준(NCS)에서 창업보육센터 매니저의 직무 능력에 자기효능감을 직업기초능력으로 포함할 필요가 있다는 것을 시사한다.

• 유통과학연구
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• 제13권4호
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• pp.65-76
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• 2015

Purpose - This article aims to present and test a model regarding franchisors' supporting activities that may positively influence franchisees' attitude toward the franchising headquarter and their own business performance. Moreover, the authors examine the moderating effect of competitive intensity between franchisee attitude and business performance. Most previous research focused on behavioral performance measurements such as satisfaction, trust, and commitment. There are few empirical studies that focus on financial performance data because it is difficult to determine a relational mechanism between behavioral and financial performance. Moreover, financial data is confidential and difficult to collect in many cases. However, this study measures financial performance (e.g., sales revenue per square meter) differently than most previous research, which is mostly focused on the behavioral performance measurements. Research design, data, and methodology - To test our hypotheses, we selected 137 franchisee managers who are running chains of one of the foremost bakery franchise brands in South Korea. This study carefully investigated the reliability, content validity, convergent validity, and discriminant validity of the proposed instrument by analyzing the data obtained from the samples. The data was analyzed using the AMOS structural equation modeling program. Results - The results indicated that: non-financial support activities (e.g., information exchange and communication) had a positive impact on the franchisee attitude toward the franchising headquarter. The franchisee attitude in turn had a positive effect on the headquarters' business performance. Furthermore, competitive intensity could enhance the relationship between franchisee attitude toward franchising headquarter and business performance in a local franchise market. However, financial support activities (e.g., rewards and promotional support) and training had no relationship with either franchisee attitude or business performance. Conclusions - This study provides some practical implications to franchisors in terms of franchise operation and store opening strategies. With respect to the franchise operation strategy, franchisors need to focus on non-financial rather than financial support. Most franchisees consider the necessity of financial support activities and not their sufficiency because these activities are specified in their franchise contract. In addition, it is important for franchisees to maintain a positive attitude for the franchise headquarters. The franchisees with a positive attitude for the franchisor can show a high degree of solidarity for various support activities, and it consequently determines franchisees' sales performance. In terms of franchise store opening strategy, this study suggests an additional criterion that can be considered in determining the location of direct and non-direct management stores (e.g., franchisees' stores). In this research, franchise stores located within high level of competitive intensity are shown to have a high relationship between franchisee attitudes of franchisor support activities and business performance compared to the franchisees located within low competitive intensity level. This result shows that opening non-direct franchise stores is more effective than direct stores in higher competitive market situations. Research contribution, implications, and further research directions are discussed at the end of the paper.