• Korean Journal of Construction Engineering and Management
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• v.3 no.4 s.12
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• pp.123-131
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• 2002

The M&R(Maintenance & Repair) budgeting system for domestic military facilities based incremental budgeting model has caused many problems due to the difference between M&R requirement and budget, so military facility become early deterioration. this study proposes the application method of foreign M&R budgeting model for domestic military facility to improve current M&R budgeting system. In order to investigate the current status and problem of M&R budgeting system, this study reviewed various literature related characteristics and types of the foreign M&R budgeting model. The interview was performed for domestic military facility official. The model would greatly improve the current M&R budgeting process for the domestic military facilities.

• Journal of the Korean Operations Research and Management Science Society
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• v.3 no.2
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• pp.47-74
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• 1978

This paper reviews the zero-base budgeting whose concept was developed in the late 1960's, and applied to the actual budgeting situations in the early 1970's. Since then, it has been expanded to become one of major tools in corporate planning and control system. The primary purpose of this review is to clarify the followings: 1) concept of zero-base budgeting and its history, 2) relationships among zero-base budgeting, planning and program evaluation, 3) comparison of zero-base budgeting with other budgeting techniques, and 4) implementation procedure. Some discussions are also provided with respect to the practical implications of zero-base budgeting, its advantages and disadvantages, and others. Finally, the possibility of actual application in a local setting is investigated.

• International Area Studies Review
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• v.22 no.3
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• pp.29-66
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• 2018

The purpose of the study was to point out the limitation of the conceptual discussions in which researches on gender responsive budgeting have remained so far and to empirically analyze the effect of institutionalization of gender responsive budgeting on the gender equality by using macro data. The units of the analysis were 73 countries which implements gender responsive budgeting among the 229 countries registered in the World Bank. Panel data were established on the materials of 7-year period from 2006 to 2012, which were analyzed by Fixed Effect Model. Gender Equality (Gender Gap Index) which is the ultimate goal of gender budgeting was established as the dependent variable while Institutionalization of Gender Responsive Budgeting (formal and qualitative classification) was established as the independent variable. In addition, social and economic factors, political factors and geographical factors which were judged to affect dependent variables were established as control variables. As a result of analysis, the institutionalization of gender responsive budgeting has positive effect on gender equality. Thus, the study confirmed that gender responsive budgeting has positive effect on gender equality in countries with legal, procedural and formal foundations rather than in countries with simple rhetoric in catchwords and documents. Moreover, the higher the level of institutionalization of gender responsive budgeting is, the more positive effect it has on the gender equality. Therefore, the study found out that efforts need to be accompanied to enhance the level of institutionalization in order to increase the effectiveness of institutionalization of gender responsive budgeting.

• Korean Business Review
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• v.5
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• pp.161-183
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• 1992

This paper has an aim to look into whether it is possible for us to make an approach the budgeting control with the theory of human relation. This is only a traditional method and also it is open to criticism. I think modem budgetion control should be debeloped by the contingency theory. As the environment is changing continuously, the budgeting control system which can be adapted for this change should be built up. This paper consists of management control, human relation model method and changes of budgeting control.

• The Journal of the Korea Contents Association
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• v.16 no.6
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• pp.40-53
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• 2016

Participatory budgeting has been introduced and proliferated with differentiated types by Local Finance Act which had been revised in 2011. This study aims to classify the types of Participatory Budgeting by participatory institutions and participatory levels and suggest the implications. We have reviewed the participatory budgeting operation ordinances, operating plans and operating systems of 243 local governments. And the participatory budgeting can be divided into five types. First, submission of opinion type found in 100 local governments is characterized by operating without participatory institutions. Second, commission type found in 85 local governments is characterized by having only participatory budgeting committee. Third, regional meeting type found in 21 local governments is characterized by having participatory budgeting committee and regional meeting or only regional committee. Fourth, public-private partnership type found in 30 local governments is characterized by having citizen-government meeting. Fifth, delegated power type found in 7 local governments is characterized by having policy fair or mobile voting, or both. Analysis showed that institutionalization levels of participatory budgeting is not high because many local governments(76.5%) are belong to submission of opinion type or commission type in South Korea. For developing participatory budgeting, participatory institutions, such as citizen-government meetings, policy fair or mobile voting, should be adopted and proliferated in more and more local governments.

• The Journal of the Korea Contents Association
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• v.9 no.2
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• pp.289-300
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• 2009

In contrary to the expectation of which it has a role to increase the transparency of and the responsibility of self-governing, the participatory budgeting even though aggravates perfunctoriness of participation and local conflicts in Korea. The problems are caused not from the institutional vices of participatory budgeting but from others which each part of people, participating in the budgeting process, have a misunderstanding on the participatory budgeting. Under the consideration that the misunderstandings of citizen and local officials are one of main reasons of a derailing of the participatory budgeting, the study aims to examine empirically the gap between the citizen's understanding on the participatory budgeting and the official's, focused on Daeduck-ku, Daejeon.

• 한국ITS학회:학술대회논문집
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• 2003.11a
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• pp.253-256
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• 2003

• Journal of Information Technology Services
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• v.12 no.2
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• pp.373-386
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• 2013

The purpose of this research is to develop a model for efficient service R&D investment in government budgeting process. It is necessary to develop an efficient and effective investment model to improve competitiveness of the service industry and national economy. Various existing types of service R&D classification have been reviewed. And object-oriented service R&D request classification types have been derived. A tentative model for evaluating service R&D requests have been developed through extensive discussions on effective methodologies. The model has been refined and revised by four service budgeting experts. The revised and refined checklists and guidelines have been used for 40 real service R&D requests evaluations. As a result, a full model for service R&D evaluation and budgeting has been proved to be useful. Also, a need for more efficient and concise evaluation model has been raised through this evaluation process. A brief model with only 10 checklists has been developed and its usefulness has been proven by pilot test with 10 real service R&D requests. The results of this study can be used for evaluation of service R&D proposals and effective budgeting of R&D requests for improving global competitiveness. Further research is needed for refining the developed evaluation models.

• The Journal of Economics, Marketing and Management
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• v.9 no.1
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• pp.25-40
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• 2021

Purpose: The forecasting is the likelihood scientifically proved judgment about the prospects, the possible conditions of this or that phenomenon in the future and (or) about the alternative ways and the means of their realization. To adapt the instruments of budgeting for the analysis cash flow of company. Research design, data and methodology: The creates the budget of cash flow were carried out on the basis of data of the report for the 2017 of corporations POSCO and in the first half of the 2018 Daewoo Shipbuilding & Marine Engineering of South Korea. Results: The simultaneous use of budgeting techniques and the simple financial analysis allows to systematize the transactions, to identify the main problem areas in the movement cash flows. Therefore, working capital analysis is to determine the limits of their fluctuations in view of the changes in the business processes. Conclusions: In the pedagogical context solved the features of budgeting in the part evaluation current assets, its financing, its elements: the cash, the debtor. In the process of budgeting of cash flow, in credit budget, in financial budget we can see the main indicators: the current assets, the functioning capital, the optimum number of debtors, the optimum amount of cash and another.

• Korean Business Review
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• v.19 no.2
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• pp.231-259
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• 2006

Performance-based budgeting(hereafter PB2) is supposed to improve efficiency and effectiveness of public organizations. Governmental PB2 is based on output flow rather than input flow. Since 1990s, many OECD nations including New Zealand and the United States have been changing their budget system to PB2. The Korean Government has been using input-based budgeting focusing on the size of expenditures. In 1999, The Ministry of Planning and Budget(hereafter MPB) conducted pilot projects for divisions or agencies of governmental departments for the purpose of improving efficiency in expenditure, rationalizing budget allotments, and inducing budget savings. However, performance budgeting may also have problems in terms of measurement and application. Due to the fact that public goals are abstract and may vary, it is difficult to induce performance indicators from public goals. There also seem not to be any performance indicators which correspond with the conditions of desirable indicators, such as validity, reliability, clarity, practicality, controllability and so on. In terms of applying an original budgeting plan, the difficulty of linking performance and budgeting, the appearance of unintended negative effect and externalities, and the repulsion of subordinated agencies are expected. Now days, local government is going to introduce PB2. Same problem may happen in the local government. And Therefore, the objectives of this paper are to introduce PB2 onlocal government and review a alternative strategy with the purpose of smoothly settling performance budgeting on local government. That is the linkage of Balanced Scorecard(BSC) and PB2.