• 제목/요약/키워드: Bookkeeping Method

검색결과 10건 처리시간 0.024초

몬테카를로방법을 이용한 천리안위성 궤도전이 소요추진제량 추정에 관한 연구 (COMS GTO Injection Propellant Estimation using Monte-Carlo Method)

  • 박응식;허환일
    • 한국항공우주학회지
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    • 제43권1호
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    • pp.62-71
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    • 2015
  • 정지궤도위성은 궤도상에서 위치변화를 제어하기 위해 추력기를 사용하고 운용수명에 맞추어 적정한 양의 액체추진제를 탑재한다. 그러므로 정지궤도위성의 수명은 추진제 잔여량에 좌우되고 정확한 잔여추진제량 측정은 조기 수명종료로 야기되는 경제적 손실을 완화시킬 뿐만 아니라 후속위성의 대체나 위성망 운용계획 등에 매우 중요하다. 잔여추진제량을 측정하는 방법은 주로 PVT 방법, 열질량법, 회계식 방법이 사용된다. 본 논문에서는 회계식방법을 사용하기 위한 천리안위성 이원추진시스템의 모델링과 몬테카를로 방법을 이용하여 천리안위성의 궤도전이 소요 추진제량을 분석하였다.

SOC 자본스톡 추계에 있어서 수익적 지출과 자본적 지출의 적합 분배 (An Appropriated Share between Revenue Expenditure and Capital Expenditure in Capital Stock Estimation for Infrastructure)

  • 조진형;이세재;오현승;권정훈;정남용;김명수
    • 산업경영시스템학회지
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    • 제41권2호
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    • pp.153-158
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    • 2018
  • At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

활동정보회계시스템의 구축에 관한 연구 : 유연성과 적용가능성을 중심으로 (A Study on Activity Information Accounting Systems : Focusing on Their Flexibilities and Applicabilities)

  • 신건권
    • 한국정보시스템학회지:정보시스템연구
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    • 제7권1호
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    • pp.55-76
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    • 1998
  • Various trials to overcome the limitation of current accounting which fails in synchronizing business activities and their information have failed to make satisfactory result merely showing a little saving of processing time. This is because such trials have been done within the boundary of double-entry bookkeeping system. Without consolidating business activities and their information, reformation efforts such as BPR(business process re-engineering), ABC(activity-based costing), CALS(commerce at light speed) etc to fit the business organization to the changing business environment could not be achieved. Overcoming the limitation of accounting takes precedence of any other attempt to construct the management information systems. Activity Information Accounting System(AIAS) proposes the way of overcoming the limitation of current accounting by using the new accounting methodology and unique solution to real time accounting information. AIAS produces accounting and management information directly of activity information without bookkeeping process of activity information. AIAS adopts method of transforming the details of corporation activities directly into accounting information rather than method of double-entry bookkeeping system. The purpose of this paper is to prove AIAS to be very flexible system by using flexibility concepts. Flexibilities are defined as three aspects, namely ① timeliness (rapid accounting information generations and presentations) ② easy systems modificabilities according to environment changes ③ adaptabilities to all industries.

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유형고정자산 가치평가 현황: 우리나라 사례를 중심으로 (Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea)

  • 조진형;오현승;이세재
    • 산업경영시스템학회지
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    • 제46권1호
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

Reversible Data Hiding Scheme Based on Maximum Histogram Gap of Image Blocks

  • Arabzadeh, Mohammad;Rahimi, Mohammad Reza
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제6권8호
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    • pp.1964-1981
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    • 2012
  • In this paper a reversible data hiding scheme based on histogram shifting of host image blocks is presented. This method attempts to use full available capacity for data embedding by dividing the image into non-overlapping blocks. Applying histogram shifting to each block requires that extra information to be saved as overhead data for each block. This extra information (overhead or bookkeeping information) is used in order to extract payload and recover the block to its original state. A method to eliminate the need for this extra information is also introduced. This method uses maximum gap that exists between histogram bins for finding the value of pixels that was used for embedding in sender side. Experimental results show that the proposed method provides higher embedding capacity than the original reversible data hiding based on histogram shifting method and its improved versions in the current literature while it maintains the quality of marked image at an acceptable level.

자산관리체계 도입을 위한 하수관거 유지관리 지출의 회계처리 발전 방안 (An Asset Management based Accounting Method for Sewer Maintenance Expenditure)

  • 이주현;윤원건;김경주
    • 대한토목학회논문집
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    • 제33권3호
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    • pp.1203-1213
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    • 2013
  • 정부회계제도가 현금주의 단식부기 방식의 예산회계에서 발생주의 복식부기 방식의 재무회계로 변화함에 따라 사회기반시설이 회계상의 자산으로 인식되면서 이에 따른 회계처리 방법 또한 기존 예산회계와는 다른 접근들이 이루어지고 있다. 특히 재무회계에서는 사회기반시설물의 자산 취득 후 사용하는 과정에서 발생하는 수선, 보수 등 유지관리에 관련된 지출을 자산으로 인식하는 자본적 지출과 비용으로 인식하는 경상적 지출로 구분하도록 하고 있으나, 이를 실무에 적용함에 있어 어려움이 있는 현실이며, 이로 인해 유지관리에 투입되는 지출을 대부분 비용(경상적 지출)으로 회계처리 되고 있는 실정이다. 이는 현재 재무회계 운영규정에서 제시하고 있는 구분 기준이 일반적인 모든 유형자산을 대상으로 하고 있어, 각각의 사회기반시설 물별 유지관리 특성을 반영하지 못하고 있기 때문이다. 따라서 본 연구에서는 하수관거시설을 대상으로 하여 유지관리시 투입되는 지출을 경상적 지출과 자본적 지출로 명확히 구분하여 회계처리 할 수 있도록 업무 분석을 통한 회계처리 기준을 정립하였으며, 실제 지방자치단체 사례에 적용하여 자산의 변화에 따른 재무정보의 변화를 비교 분석하였다. 사례 분석 결과 분석 대상인 S시의 하수관거 자산이 약 700억원 증가하는 것으로 나타났으며, 이는 기존의 경상적 지출로 회계처리하던 수선유지비를 유지관리 업무 특성별로 자본적 지출과 경상적 지출로 구분함에 따라 자산의 가치가 증가하는 영향을 미치는 것으로 분석되었다. 따라서 본 회계처리 방안의 적용을 통해 보다 명확한 하수관거 자산의 가치를 인식할 수 있을 것으로 기대된다.

수술실의 원가배부기준 설정연구 (A Study on the cost allocation method of the operating room in the hospital)

  • 김희정;정기선;최성우
    • 한국병원경영학회지
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    • 제8권1호
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    • pp.135-164
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    • 2003
  • The operating room is the major facility that costs the highest investment per unit area in a hospital. It requires commitment of hospital resources such as manpower, equipments and material. The quantity of these resources committed actually differs from one type of operation to another. Because of this, it is not an easy task to allocate the operating cost to individual clinical departments that share the operating room. A practical way to do so may be to collect and add the operating costs incurred by each clinical department and charge the net cost to the account of the corresponding clinical department. It has been customary to allocate the cost of the operating room to the account of each individual department on the basis of the ratio of the number of operations of the department or the total revenue by each operating room. In an attempt to set up more rational cost allocation method than the customary method, this study proposes a new cost allocation method that calls for itemizing the operation cost into its constituent expenses in detail and adding them up for the operating cost incurred by each individual department. For comparison of the new method with the conventional method, the operating room in the main building of hospital A near Seoul is chosen as a study object. It is selected because it is the biggest operating room in hospital A and most of operations in this hospital are conducted in this room. For this study the one-month operation record performed in January 2001 in this operating room is analyzed to allocate the per-month operation cost to six clinical departments that used this operating room; the departments of general surgery, orthopedic surgery, neuro-surgery, dental surgery, urology, and obstetrics & gynecology. In the new method(or method 1), each operation cost is categorized into three major expenses; personnel expense, material expense, and overhead expense and is allocated into the account of the clinical department that used the operating room. The method 1 shows that, among the total one-month operating cost of 814,054 thousand wons in this hospital, 163,714 thousand won is allocated to GS, 335,084 thousand won to as, 202,772 thousand won to NS, 42,265 thousand won to uno, 33,423 thousand won to OB/GY, and 36.796 thousand won to DS. The allocation of the operating cost to six departments by the new method is quite different from that by the conventional method. According to one conventional allocation method based on the ratio of the number of operations of a department to the total number of operations in the operating room(method 2 hereafter), 329,692 thousand won are allocated to GS, 262,125 thousand won to as, 87,104 thousand won to NS, 59,426 thousand won to URO, 51.285 thousand won to OB/GY, and 24,422 thousand won to DS. According to the other conventional allocation method based on the ratio of the revenue of a department(method 3 hereafter), 148,158 thousand won are allocated to GS, 272,708 thousand won to as, 268.638 thousand won to NS, 45,587 thousand won to uno, 51.285 thousand won to OB/GY, and 27.678 thousand won to DS. As can be noted from these results, the cost allocation to six departments by method 1 is strikingly different from those by method 2 and method 3. The operating cost allocated to GS by method 2 is about twice by method 1. Method 3 makes allocations of the operating cost to individual departments very similarly as method 1. However, there are still discrepancies between the two methods. In particular the cost allocations to OB/GY by the two methods have roughly 53.4% discrepancy. The conventional methods 2 and 3 fail to take into account properly the fact that the average time spent for the operation is different and dependent on the clinical department, whether or not to use expensive clinical material dictate the operating cost, and there is difference between the official operating cost and the actual operating cost. This is why the conventional methods turn out to be inappropriate as the operating cost allocation methods. In conclusion, the new method here may be laborious and cause a complexity in bookkeeping because it requires detailed bookkeeping of the operation cost by its constituent expenses and also by individual clinical department, treating each department as an independent accounting unit. But the method is worth adopting because it will allow the concerned hospital to estimate the operating cost as accurately as practicable. The cost data used in this study such as personnel expense, material cost, overhead cost may not be correct ones. Therefore, the operating cost estimated in the main text may not be the same as the actual cost. Also, the study is focused on the case of only hospital A, which is hardly claimed to represent the hospitals across the nation. In spite of these deficiencies, this study is noteworthy from the standpoint that it proposes a practical allocation method of the operating cost to each individual clinical department.

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기업가의 도덕성이 기업가정신 및 사회적 책임을 통한 재무적 성과와 사회적 성과에 미치는 영향 (Impact of Entrepreneurial Morality on Financial Performance and Social Performance through Entrepreneurship and Social Responsibility)

  • 김연종;박상혁;오승희
    • 한국정보시스템학회지:정보시스템연구
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    • 제29권1호
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    • pp.137-158
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    • 2020
  • Purpose This study aims to analyze how entrepreneurs' morality affects entrepreneurship and social responsibility. The purpose of this study is to analyze the differences of entrepreneurship and social responsibility on corporate financial performance and social performance by measuring entrepreneurial morality index. Design/methodology/approach The research model is based on the existing literature related to morality, entrepreneurship, social responsibility, and corporate performance. In order to verify the research model, empirical analysis was conducted. The collected data were analyzed by Smart-pls 2.0 based on the structural equation model based measurement model verification and the structural model verification two - step approach. Using the bootstrapping method of PLS, 500 samples were constructed and hypothesis verification was performed. Findings The results of this study are as follows. In the case of general manufacturing companies, business people are more focused on improving corporate performance than morality, and have a somewhat consistent effect with entrepreneurial spirit that does not have a space of morality. When entrepreneurship is strengthened, financial performance and social performance. Business entrepreneurs in social enterprises are more aware of social responsibility than entrepreneurship, so they achieve both financial performance and social performance at the same time. As a result of this study, it was found that there is a difference in perception depending on the morality of the business people, entrepreneurship, social bookkeeping, and management performance according to the type of company.

국방통합재정정보 데이터 효율성 향상 방안 연구 (Study on Improving the Data Efficiency in National Defense Financial Information)

  • 문재헌;강석중;김도경
    • 한국정보통신학회논문지
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    • 제18권7호
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    • pp.1764-1776
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    • 2014
  • 본 연구는 국가회계의 전환점인 복식부기 발생주의 회계제도의 도입과 디지털 예산회계시스템의 구축에 맞추어 추진된 국방통합재정정보시스템의 산출정보, 즉 재정정보의 Data 효율성 향상에 관한 내용이다. 국방통합재정정보시스템은 프로그램 사업관리를 용이하게 하고, 국방 재정업무 전 과정을 하나의 체계에서 관리할 수 있도록 하였다. 또한, 신뢰성 있는 재무제표와 원가자료를 내 외부 정보이용자에게 제공함으로써 국방재정의 투명성과 신뢰성을 향상하는데 그 목적이 있다. 본 연구에서는 조직의 효율성 측정에 유용한 DEA(Data Envelopment Analysis)기법을 적용하여 동일유형의 부대별 효율을 측정하고 비효율 부대는 효율의 목표를 제시함으로써 재정정보 Data의 효율성을 향상시키고자 한다.

농업인의 경영기록 실태 및 특성 분석 (An Analysis on the Current Farm Management Record Practices and Characteristics)

  • 이상학;최세현;손찬수;하현정
    • 한국산학기술학회논문지
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    • 제13권7호
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    • pp.2937-2948
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    • 2012
  • 농업경영기록은 체계적인 경영 분석을 위한 출발점이라고 할 수 있다. 그러나 현실에서는 다양한 요인들로 인해 농가에서 농업경영기록이 제대로 이루어지지 않고 있다. 그 결과 경영 실태의 파악이 어려우며, 이를 기초로 경영진단과 장래의 경영 계획 또한 어렵게 된다. 경영 기록의 중요성이 이와 같이 명백한 반면 학계에서의 관련 연구는 거의 없는 실정이다. 그러므로 경영기록과 관련된 현재 농업인의 실태를 파악하고, 기록 관련 실태에 영향을 미치는 농업인의 특성을 규명하는 것은 매우 시급한 과제이다. 이를 위해 본 연구는 개별 농업인을 대상으로 설문조사를 실시하여 농업경영 기록 실태를 파악하였으며, 빈도분석, 교차분석, 로짓(Logit) 분석, 순위프로빗(Ordered Probit) 분석 등 통계적 분석을 이용하여 기록 실태와 이에 영향을 미치는 농업인의 특성간의 관계를 규명하였다. 분석 결과 다수의 농업인들이 경영기록의 필요성을 느끼고 있으나 회계 지식이 다소부족하고 적절한 기록 매체가 부족하여 농업경영기록이 제대로 이루어지지 않고 있었으며, 관련 교육 또한 매우 부족하였다. 따라서 농업인들이 사용하기 쉬운 농업경영기록장을 개발하고 농업경영에 대한 적절한 교육이 시행될 필요가 있다. 마지막으로 도출된 결과를 바탕으로 몇 가지 농업경영기록의 개선방안을 제시하였다.