• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.702-712
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• 2016

This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

• Korean Management Science Review
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• v.9 no.1
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• pp.53-65
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• 1992

Decision Support System(DSS) is an advanced information system concept prevailing since 1980s. It supports managers' decision making activities by providing not only information but decision alternatives. It essentially consists of the components of database, modelbase and dialogue systems. With the development of its databases, POSCO needs a number of modelbases in establishing DSSs in various areas such as production planning and investment. This research particularly focuses on establishment of a mid-and long-range investment DSS and investigates the necessity and the problems of an investment DSS and the decision criteria for investment priority. We (1) propose a modelbase which uses the concepts of Analytic Hierarchy Process(AHP) and Zero-Base Budgeting(ZBB), along with an appropriate scoring method, database and dialogue system to support the investment manager in evaluating investment proposals ; (2) implement the system using relational database management system ; and (3) discuss the results of implementing the investment DSS.

• Journal of Korea Technology Innovation Society
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• v.12 no.4
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• pp.819-839
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• 2009

Proposed increases to the government's R&D budget should be discussed based on merits of meeting efficiency and effectiveness criteria. The evaluation of the national R&D budget and related programs are performed in two areas: a system of R&D budget coordination and allocation, and a system of R&D program performance. This paper mainly focuses on the operational areas of R&D budget evaluation system with a focus on their impact to efficiency and effectiveness. The core view point for a R&D budget evaluation system involves two directions: Firstly, to detail the relationships between the later stage (ex. post) activities such as, program survey, analysis, and program performance evaluation, with the budget evaluation. Secondly, to critically oversee all R&D coordination procedures with a different perspective. Budgeting is generally known as a serial process of policy making, planning and executing. It is highly desirable for the budget to be allocated to, and spent by, specific programs as planned, and that each plan be aligned with a specific policy. As such, a strong relevance between the program structure and budget code system is integral to successful execution. It should be performed using a decision making system which closely examines the link between policy and budget. It is also recommended that systematic relationships be maintained among budget coordination and allocation, performance evaluations of policy and program levels, and program survey and analysis system, and that their operational schedule should be reviewed comprehensively as a one integrated system. The National Science and Technology Council is expected to play a major and practical role as the center of policy planning and should be supported by the objective and unbiased system which covers overall process from policy making to program evaluation. Finally, increased utilization of contents, timely program survey and analysis, and accurate of activity scheduling of budget coordination and allocation, and diligent program performance evaluation all contribute towards a more efficient and effective overall evaluation system.

• Journal of Digital Convergence
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• v.4 no.1
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• pp.73-81
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• 2006

In this study, It is suggested how to utilize hardware capacity sizing system for WEB, WAS, OLTP server's CPU, memory, and disk capacity by its user reasonably. To achieve goal of this study, we presented specific approaches in aspect of institutional viewpoint. The result of this study can be reflected gradually in the guideline of informatization related budgeting by MPB(Ministry of Planning and Budget) and e-government supporting program.

• 한국디지털정책학회:학술대회논문집
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• 2006.06a
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• pp.311-318
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• 2006

In this study, It is suggested how to utilize hardware capacity sizing system for WEB, WAS, OLTP server's CPU, memory, and disk capacity by its user reasonably. To achieve goal of this study, we presented specific approaches in aspect of institutional viewpoint. The result of this study can be reflected gradually in the guideline of informatization related budgeting by MPB(Ministry of Planning and Budget) and e-government supporting program.

• Journal of National Security and Military Science
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• s.7
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• pp.91-128
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• 2009

Society is developing fast. Nobody could expect that computer could be used in purpose of trajectory calculation when the ANIAC was developed in the past. However, nowadays technology development brought computerization which substitutes to mankind's working. And personal computer including internet make our society to be IT age. Such age is in revolutionizing now that could be able to bring a new paradigm. We should prepare to such change which scholars predict the end of revolution could be reached at ubiquitous age. This study is purposing firstly for predicting which changes are arisen in the defence sector when social system will become ubiquitous age. That is how change of ubiquitous paradigm could influence to the defence sector and which appearance could be arisen in ubiquitous defence environment. The second purpose of this study is to predict the characteristics of Planing, Programing, Budgeting, Executing, Evaluating, System (PPBEES) of the defence sector.

• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.3-21
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• 2001

Although the accounting system is a very useful information system for manager, that of the National University Hospitals is not settled until now. Specially, when it will adapt the responsibility management system itself, it will more important tools for them. The purpose of this research is to make the standard accounting system for National University Hospital. It was surveyed the 7 National University Hospital's accounting system, and compared to that of Private University Hospital. The results are fellows; First, it must be match financial report with budgeting system. By comparing to each other, it can make to evaluate the performance of hospital. Second, it must make same format and contents in financial report among 7 hospitals. Specially, the cost information is needed to be made more details. This research suggest the new direction to make the basic information form. It was confirmed with financial manager in private university hospital. We hope it will contribute to make the new accounting system for National University Hospital.

• Journal of Technology Innovation
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• v.22 no.4
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• pp.165-198
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• 2014

The national R&D performance evaluation system in Korea has been influenced by 'New Public Management' since the 1980s. The 1997 IMF crisis in Korea has necessitated the overhaul of S&T policy strategies in Korea. Reflecting this, effective distribution and utilization of S&T investment and resources has emerged as a crucial policy agenda, while expansionary investment in S&T maintained. During the period of 1999-2005, the R&D evaluation has been more focused on the input side and execution processes than on the results of R&D. Evaluation results were to be reflected in the budgeting of national R&D, but there were some disputes over how to make use of evaluation results between the budgeting ministry and the evaluation agency partly because they were two separate entities. After the advent of the new government(1998-2003) which advocated 'science and technology-oriented society', the national R&D evaluation system has evolved through a new legislation, the Performance Assessment Act, and the establishment of Science & Technology Innovation Agency to build up the unique framework for national R&D evaluation differentiated from the assessment system for general government investment programs. Most recently, due to 'Comprehensive Improvement Plan' in 2013, various components of national R&D evaluation seem to move on a new evolutionary track. For example, different types of evaluation are being developed and tried in accordance with differing evaluation goals, and the individual ministries and the research councils has got more enhanced autonomy and responsibility regarding R&D evaluation. So-called 'tailored' evaluation methods, taking into consideration the characteristics of programs and institutes / organizations to be evaluated, are now being tried. Competences of evaluation experts and agencies has also to be improved and strengthened.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.10 no.16
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• pp.183-195
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• 1987

The effectiveness of quality control is contingent to adaptability to the present circumstance. The objectives of this study are to provide empirical data to carry out qualify control effectively. To accomplish this purpose, an empirical study was made by questionaire (mailing survey method, Feb. to Mar. in 1987). The sample is the 167 companies in Korean manufacturing industry. The main findings out of the analysis are as follows the stage of quality control is concentrated in appraisal phase, the company standard is equiped gradually in non-KS marked company and the need of economic evaluation about quality control is increased gradually. With a view to analysing of relationship between quality control and it's effect factors (company standard, KS mark, computer based information system), the methods of $\chi$$^2$ test are used. The company standard have a significant difference in top manager's altitude to duality control, operation stage of quality control. operation scope of qualify control and quality budgeting system but is insignificant with economic evaluation about duality control. Otherwise, KS mark is insignificant with the equality control activity except for operation scope. The quality information system based in computer have a significant difference in operation stage, operation scope and economic evaluation. Therefor, for the purpose of attaining effectiveness of quality control through the economic evaluation about quality control, the company standard and computer based duality information system must be utilized in quality control activity.

• Journal of the military operations research society of Korea
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• v.16 no.1
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• pp.18-34
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• 1990

In light of the recent developments of transitory nature, it is likely that national defense decision-making will be more difficult to make for years to come. In other words, sudden changes in security environment would call into question the basic assumptions on which we have built our national defense planning and increase the number of the uncertain factors in the decision-making process; the subdivision and ramification of national defense management would increase the factors for decision-making and complicate even further the mutual interactions among these factors; the accelerated pace of sophistication and diversification of weapon systems and military technology would increase the risk of failure and system costs geometrically; and the reduced level of acceptance among the people on the sanctification of national defense in proportion to the rapid progress toward a more democratic and industrial society would engender an increased criticism or checking role by the National Assembly or by the mass media. As the changes in national defense environment and conditions create an innumerable number of new tasks, this paper intends to suggest a few core policy measures to improve the quality of national defense decision-making. More specifically, it proposes to 1) eradicate entirely the bureaucratic behavior and tendencies; 2) utilize actively the brain staff for quality assurance of decision-making; 3) and introduce and apply as a whole set, a total system, or an incorporated pack age the PPBEES(Planning-Programming-Budgeting-Executing-Evaluating-System)/LCMM (Life-Cycle Management Model for System Acquision), the OR/SA(Operations Research/Systems Analysis), and DMIS (Defense Management Information System).