• Asian Journal of Innovation and Policy
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• 제11권3호
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• pp.342-362
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• 2022

The national R&D project is a major strategy for the development of science and technology in the country. This is promoted for the purpose of improving the welfare of the people, such as creating jobs and fostering small and medium-sized enterprises, through the results of science and technology research conducted with support from the national budget. Therefore, analysis of the performance evaluation and budgeting system of the current national R&D project is one of the essential parts of preparing a system improvement plan. This study derived improvement plans through a comparative analysis of national R&D project performance evaluation and budget systems in Korea and leading countries such as the United States and Japan. As a result, it was confirmed that it may be difficult to derive innovative research results due to the lack of sustainability and a short period of time to require quantitative performance. To overcome these difficulties, the need for system improvement as follows was suggested. First, it is necessary to enlarge and prolong national R&D projects. Second, a plan for securing sustainability is needed in consideration of the main characteristics of each research field. Finally, it is necessary to strengthen the linkage between organizations in charge of national R&D projects. And also, there is a need for a system that can continuously identify problems and improve the system. In addition, the constitutional amendment will be necessary to separate science and technology from economic development, which states that Article 127, Paragraph 1, "Science and technology should be subordinated to economic development," which is the science and technology article of the current constitution.

• 품질경영학회지
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• 제49권4호
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• pp.467-482
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• 2021

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

• 정보과학회지
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• 제4권2호
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• pp.74-80
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• 1986

豫算을 가장 效果的인 經營의 手段으로 適用할 수 있다는 것은 널리 알려 져 있는 事實이지만 現在까지 一般的으로 理解되고 있는 企業의 豫算制度는 여러 가지 缺陷을 지니고 있어 實際에 있어서는 期待되는 效果를 거두지 못하고, 形式 에 그치고 있다고 볼 수 있다. 따라서 本 論文은 豫算管理의 目的인 $\ulcorner$企業의 各 部門活動을 指導調整함으로써 合理的인 運營을 꾀하여 經營目的을 達成시키는데 $\lrcorner$ 必要한 實用的이며 科學的인 豫算書를 作成하기 위함이며, 編成된 豫算自體가 正確性을 維持해야 한다는 前提아래 本 論文에서는 豫算編成의 方法을 Simulation方法에 依하며 Systems Approach에 依한 TOTAL System化를 기하 고 Computer處理를 前提로 하였다. 本 論文의 硏究對象은 製造業體를 選定했으 며 기타 對象에서도 內容修正이 可能토록 展開하였다.

• 대한안전경영과학회지
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• 제9권6호
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• pp.113-122
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• 2007

Quality function deployment(QFD) is becoming a widely used customer oriented approach. The aim of this paper is to present an analytic method of quality function deployment that is to maximize customer satisfaction, using a customer satisfaction survey conducted in the college in Korea. Combining weights and satisfaction indices, "performance/important" diagrams are to develop and this grid can be used in order to identify priorities for decision making. Also, this paper shows a 0-1 integer programming model for maximizing customer satisfaction subject to a budget constraint in QFD planning process with case study.

• 한국IT서비스학회지
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• 제5권3호
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• pp.45-62
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• 2006

The research is intended to satisfy two interesting research purposes: one is to examine activities of both BSC adotion phase and implementation phase under carrying BSC project. The second purpose is to analyze the influence from those activities towards innovating business world. This study was conducted thru online questionnaires via online survey system during 3 months for targeting mainly on business users and consultants. The findings of the study suggest that employee's involvement, BSC information sharing, collaboration cross task related teams have major roles to operate BSC successfully. From findings, KPI choice, top-down goal allocation, budgeting allocation have strong influences on upgrading business innovations. Those businesses like to considering adoption of BSC can benefit from the findings of the research.

• 대한예방한의학회지
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• 제25권3호
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• pp.117-124
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• 2021

Objectives : The purpose of this study is to analyze the factors affecting the enactment of local municipalities' ordinance for supporting Korean Medicine infertility treatment in the metropolitan area. Methods : For Seoul, Incheon, and Gyeonggi Province, data on the enactment of Korean Medicine infertility treatment and socio-demographic data of the local municipalities were collected through the Enhanced Local laws and regulations Information System and on-line statistical database. Logistic regression analysis was performed to analyze the factors affecting the enactment of the ordinance, The enactment of the ordinance was dependent variable, and the budgeting of local municipalities, the number of population, the number of births, the number of Korean Medicine doctors, and the total fertility rate were used as independent variables. Results : Up to 2000, the ordinances for supporting Korean Medicine infertility treatment were enacted in 16 local municipalities and the budget for that was supported by 18 local municipalities. Regarding the effect on the enactment of the ordinances, it was found that budgeting of Korean Medicine infertility treatment had a positive (+) effect, and the metropolitan government's budgeting and the total fertility rate had a negative (-) effect. Conclusions : This study suggests that the ordinance for Korean Medicine infertility treatment is a policy tool derived based on the problem of low fertility faced by each local municipality rather than the political influence of health provider's groups.

• 한국경영과학회지
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• 제13권2호
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• pp.73-73
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• 1988

Knapsack problems represent many business application such as cargo loading, project selection, and capital budgeting. In this research we developed a knapsack problem solver based on Martello-Toth algorithm using a relational database management system on the PC platform. The solver used the menu-driven user interface. The solver can be easily integrated with the database of decision support system because the solver can access the database to retrieve the data for the model and to store the result directly.

• 경영과학
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• 제13권2호
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• pp.73-94
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• 1996

Knapsack problems represent many business application such as cargo loading, project selection, and capital budgeting. In this research we developed a knapsack problem solver based on Martello-Toth algorithm using a relational database management system on the PC platform. The solver used the menu-driven user interface. The solver can be easily integrated with the database of decision support system because the solver can access the database to retrieve the data for the model and to store the result directly.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 1992년도 제2회 학술발표회
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• pp.97-118
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• 1992

To date, the implementation and adoption of new manufacturing technologies has been retarded despite their technical advances and strategic virtues such as flexibility and synergy effect. This phenomenon is partly attributable to the lack of commensurate development and widespread dissemination of adequate selection and justification procedures. Many strategically vital automation projects have been rejected and/or seemingly promising proposals have turned out to be fiascos since the justification process has been solely based on the traditional capital budgeting or engineering economy methods. As the degree of system automation/integration increases, a variety of benefit/cost attributes, both quantitative and qualitative, should be taken into account and more comprehensive and analytic justification methods should be applied in the justification process. This paper points out the distinct characteristics of advanced technologies and presents an illustrative set of procedures that can be used in the justification process. It outlines the algorithmic structure of each procedure and also describes the advantages/disadvantages of each procedure and the conditions under which it is most appropriate to employ. The selection of appropriate justification technique is situation-specific. In general, it is recommended that more complex and sophisticated procedures be used as the degree of integration increases. Nonetheless, traditional procedures may be used as well to make in-depth analyses of the local impact.

• 한국산학기술학회논문지
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• 제19권2호
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• pp.405-412
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• 2018

예산은 조직성과의 체계적 관리와 조직상황을 진단하는데 중요한 관리도구이다. 병원은 비영리 조직으로서, 효율적인 예산집행이 중요하지만 현재 국내에는 병원의 예산슬랙에 관한 연구가 부족한 실정이다. 이에 본 연구가 수행되었다. 본 연구의 목적은 병원 예산시스템의 특성이 예산슬랙에 미치는 영향을 규명하는 것이다. 본 연구의 자료는 서울 소재 일개 대학병원의 예산 담당자 118명을 대상으로 자기기입식 설문조사를 시행하였다. 본 자료수집 기간은 2015년 7월 14일부터 7월 22일까지이다. 설문에 응답한 데이터는 STATA 14.0을 이용하여 빈도분석, 상관분석 및 회귀분석을 시행하였다. 연구결과 예산시스템의 특성 중 정보비대칭은 예산슬랙을 유의하게 증가시켰다. 반면에 예산 피드백과 예산 동기부여는 예산슬랙을 유의하게 감소시키는 것으로 나타났다. 본 연구결과 병원 직원 간 예산관련 정보의 원활한 공유가 효율적인 병원경영을 위해 중요하며, 예산슬랙을 체계적으로 관리하기 위해 예산행위에 있어서 예산피드백과 동기부여를 강화하는 것이 필요한 것으로 나타났다. 본 연구는 병원 예산슬랙 영향요인에 관한 연구가 부족한 상황에서, 예산슬랙 연구에 대한 관심을 환기시키고 국내 의료기관들의 경영 효율성을 향상시키는데 실증적인 기초자료를 제공해 줄 수 있을 것으로 사료된다.