• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Journal of Korea Technology Innovation Society
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• v.4 no.3
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• pp.255-274
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• 2001

This study aims to provide information about the priority setting and budget coordination of government R&D spendings in Korea. Based on the result of "Survey, Analysis and Evaluation of National R&D Programs"in FY 2000. this paper reviews the government R&D expenditures by the concerned variables such as program objectives, sector of performance, character of work and technology fields. It is found that R&D spendings on the areas of industrial development, information technology, and development research are funded pretty high. Also, it turns out that, considering program objectives and character of work, there are some redundancies of R&D programs among government agencies. Policy implications are suggested.

• Journal of the Korea Safety Management & Science
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• v.19 no.2
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• pp.41-50
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• 2017

Disaster and safety budget can be characterized as a large-scale public asset on which the government has a significant role. It is of a crucial importance to properly allocate the limited national budget to various areas as necessary. Higher investment efficiency of the budget related to disaster and safety management requires distribution criteria based on relevance and efficiency. Currently, the budget related to disaster and safety management is orchestrated through the prior consultation system. However, there is still no clear framework for reviewing the investment direction and setting the priority investment areas by prior consultation. This study analyzes the status and characteristics of disaster and safety management projects by damage type and proposes a structured system for prioritization. This framework can be useful in selecting the areas that need priority investments by damage type of disaster and safety management projects, thereby contributing to improving investment efficiency.

• The Journal of Sustainable Design and Educational Environment Research
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• v.13 no.1
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• pp.15-23
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• 2014

With introduction of amended educational curriculum in 2007, optimizing project of educational environment to accomplish its purposes and goals includes expanding educational facilities and supplying eco-friendly school facilities. However, while the focus of optimizing project of educational environment is quality improvement of educational facilities, aging of these facilities built at th times of quantitative expansion and its management become serious problems. Higher concerns on studies and jobs on management of building caused by serious aging of facilities, management cost of building becomes a very crucial issue. Therefore, this study aims to analyze environment improvement budget of school facilities through building and using data warehouse, by investigating and analyzing the current status of environment improvement budget of school facilities and its cost through questionnaire and interview surveys on officers who are in charge of environment improvement budget of school facilities in educational administrations. This study thus analyzed environment improving budget of school facilities by using data warehouse technology collecting related data to the topic and setting levels by region, school class, establishment year, school facility types and others.

• Journal of Korea Technology Innovation Society
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• v.14 no.4
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• pp.889-914
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• 2011

This paper is to review assessment indicator on priorities for budget allocation of the national R&D program. In priority setting of programs for the budget allocation process of the national R&D program using the Analytical Hierarchy Process (AHP), the survey result on the major influencing factors is as follows: the significance of components of evaluation for the priority of the national R&D programs in budget allocation was as following order: "accomplishment and ripple effect of the project," "basis and driving force for the promotion of project," "feasibility of project goals," and the "possibility of overlapping and linkage among projects". The importance of the final evaluation indicator was as following order: "clarity and possibility for accomplishment of business objectives," "ripple effects in terms of science and technology", "ripple effects in terms of the economy and overall society" and "appropriate correspondence with mid- to long-term plans" (the importance for these four indicators was over 10%) while the importance of "overlapping" and "appropriateness of budget size" indicators which fell below 5% were considered to be relatively less important. there is a need for a clear criteria and conceptions of evaluation indicators for budget allocation of national R&D programs.

• Journal of the Korea Safety Management & Science
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• v.12 no.3
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• pp.321-326
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• 2010

Government evaluate annually a performance of government's R&D(Research & Development) and decide a budget and progress. So, a performance target setting of R&D is very important at the planning, The basic performance target setting of railroad R&D is clear. However, a scientific and technological performance target setting of railroad R&D is very difficult and a reasonable level of it can not be judged. Therefore, this study will suggest a solution for a scientific and technological performance target setting of railroad R&D through regression analysis of successfully finished railroad R&D, after judging a reasonability of a scientific and technological performance through comparing railroad R&D with the other R&D.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.363-370
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• 2020

The paper aims to investigate the impact of budgetary goal on profit growth directly and indirectly through managerial performance. Two main characteristics of budgetary goal mentioning in the study are the clarity of budget goal and the difficult of budget goal. Data of the research collected from survey with 197 department managers and supervisors of 80 SMEs in Hanoi and Ho Chi Minh City who have budgeting responsible. Firstly, by using quantitative research method Cronbach's Alpha and Exploratory Factor Analysis, the research show that characteristic of budgetary goal has significant and positive impact on profit growth directly. Secondly, the regression analysis among variables show that budget goal clarity was positively and significantly related to growth of sale revenue, growth of profit and managerial performance. Therefore, the empirical findings show that that managerial performance has mediating role in the relationship between budgetary goal characteristic and financial performance. The findings of this study suggest that that managers need focus on setting clearer and more difficult but attainable budget goals to increase firm performance. This paper also provides a new insight the relationship between managerial performance and financial performance. Budgetary goal characteristics still have positive but insignificant impact on growth of sales revenue.

• Journal of the Korean Society for Library and Information Science
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• v.40 no.2
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• pp.151-174
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• 2006

To improve the international competitiveness of research and academic libraries in Korea, it is essential to review the total amount of domestic information resources in comparison with those of other advanced countries, and then to make their best use. In this study, an attempt is made to estimate the annual budget for collecting foreign knowledge information resources spent by academic and research libraries in Korea. This budget estimate could be used for a basis for setting up the appropriate collection size and the efficient channel for distributing and sharing information resources among academic and research libraries on the governmental level. The total budget for collecting foreign knowledge information resources, including foreign monographs and scholarly journals in print, and the budget for foreign electronic journals, and web databases were estimated for academic libraries and research libraries, respectively, while the budget for international document delivery services was estimated without distinction between the types of libraries.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.2
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• pp.696-706
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• 2013

This study aims to develop DEA model which can look into budget cost variance analysis tool based on standard cost using 68 hospital's input and output data. For accomplishing this purpose, by introducing new DEA model which can get an attainable target cost, we can decompose an actual cost difference into several meaningful sub variances. Also based on the 2008 general hospital data, this model can make variance analysis between actual cost and target cost. Total variance can be divided into technical inefficiency variance, price inefficiency variance, allocation inefficiency variance. This study introduces that by using target budget cost concept, traditional actual cost variance can be divided into a technical variance, price variance, budget variance. Finally, we can get result which confirms there does not exist favorable size effects on efficiency and cost management in running a general hospital.

• 제어로봇시스템학회:학술대회논문집
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• 2001.10a
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• pp.66.6-66
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• 2001

In this paper, we studied the error compensation using an error budget method for repeatability improvement of the precision positioning system. The precision positioning system is developed for micro-pressing machine. We performed the force and displacement analysis about parts of the system. Proposed system determines the position and orientation of the materials manufactured by micro-pressing machine. It is consisted of x-y-z linear stages setting the position, and the gripper system setting the orientation. We executed kinematic and dynamic modeling of the whole precision positioning system. By generalizing the design variables, precision positioning system has the flexibility of material dimension. As we tried an error compensation using ...