• 대한안전경영과학회지
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• 제22권3호
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• pp.53-60
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• 2020

This study aims to find the causal relationship between the effects of apartment inhabitants' life management and administrative management on housing satisfaction. The study results are as follows. Firstly, life management showed to have a positive effect on life satisfaction. In other words, the better the management of public order and facilities, the higher the satisfaction of housing satisfaction. Thus, the principal agent of management needs to increase inhabitants' housing satisfaction through education and training on developing life management techniques. Secondly, administrative management showed to have a positive effect on life satisfaction. Thus, the more accurate the completion documents and management transfer process necessary for administrative management, the higher the cost-cutting effects of accounting, construction, and service contracts, the more transparent the resident agreement process in accordance with management policies, the more transparent the election process of building representatives and resident representatives, and the higher the effects of energy saving, the higher the housing satisfaction of inhabitants. This revealed that the principal agent of management needs to increase housing satisfaction through education and training on developing administrative management techniques because the level of administrative management had a positive effect on housing satisfaction. As a result, in order to create reliability between inhabitants and the principal agents of management, the transparency of administrative management such as document disclosure must be ensured, thus improving the housing satisfaction of inhabitants.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 1998년도 추계학술대회 논문집
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• pp.118-121
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• 1998

We present an early result of a research for formalization of the characteristics and effectiveness of manufacturing performance measurement systems (PMS). Recently manufacturing PMS has been a focus of broad research efforts due to its practical role playing in managers' decision making process. There have been so many suggestive researches that explain the troubles with old cost accounting-based PMS and describe the desirable properties of PMS in strategic management of manufacturing operations. The lack of empirical investigation in this area, however, has left us unsure about what are the real characteristics that distinguish one PMS from another. In this paper, we propose a conceptual framework that can be used to describe the environment, in which a specific PMS works, the characteristic and the utilization variables of a PMS. Then we report the result of a field survey, where we found three distinctive characteristics of a PMS, contents, vertical integration, and horizontal integration. Further, we discuss the relationships of the variables with the utilization of PMS, manufacturing strategy, manufacturing improvement programs, and business performance.

• 보건행정학회지
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• 제28권3호
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• pp.257-262
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• 2018

This study reviews the advent of long-term care (LTC) hospitals and its key issues in Korea. For analysis, enforcement ordinances and enforcement rules related to LTC hospitals were reviewed. Official statistic data were used for quantitative analysis and Organization for Economic Cooperation and Development data were utilized for comparative analysis. Various references and expert interviews were conducted for status analysis. As of 2016, the number of LTC hospitals was 1,386 and the number of beds were 246,373. It showed the trend of increasing medical care costs and the cost of care at LTC hospitals increasing from 998.8 billion Korean won in 2008 to 4,745.6 billion Korean won in 2016, accounting for 7.3% of the total National Health Insurance expenditure. From the societal perspective, several issues were pointed out within the current health care system related to LTC hospitals: establishment of roles, concerns about the increase in medical expenses, and the quality of medical personnel.

• 건축역사연구
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• 제30권2호
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• pp.45-54
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• 2021

During the latter part of Joseon Dynasty, Local Confucian School(Geochanghyanggyo) had served as a government school and left many official documents on the educational construction. The construction of Local Confucian School(Geochanghyanggyo), which was recorded in official documents, was diverse, and most of them were reconstructed. Construction-works recorded in an official document was drafted in two ways. One was in the same format as the accounting records and the other was written in the diary format by date. The construction cost was mainly financed by selling the land owned. Of course, with the help of the government, they could receive some of the essential timber and expenses for the construction. The management and maintenance of educational construction was entrusted by a manager called 'Chaji(次知)'. Then there were employees called 'Jeonjik(殿直)' and 'Gojik(庫直)' and they were paid for their work.

• 품질경영학회지
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• 제46권4호
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• pp.863-876
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• 2018

Purpose: There are several KPI(key performance indicators) models: BSC(balanced scorecard), IPOO(Input-process-output-outcomes) indicators, QCDP(quality-cost-delivery-productivity) indicators. This paper analyze these models and gives some suggestions to help the effective usage of KPI. Methods: This paper reviews and summarize the criteria to evaluate the PI(performance indicators) through literature review. Evaluation and analysis on the PI factors of the KPI developing models is performed by the criteria. Results: Criteria to evaluate the PI, which can be used to evaluate the goodness of PI is suggested. This paper also proposes some suggestions for the KPI models and their factors for the effective development of PI in the organization. Conclusion: This research will help the managers to develop and select useful PI and KPI for their business and processes.

• 한국융합학회논문지
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• 제6권5호
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• pp.1-8
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• 2015

공정가치 서열체계 정보는 각 수준에 따라 측정오류의 발생가능성과 정보비대칭 정도, 그리고 내포된 정보 위험이 다를 것으로 예상된다. 따라서 본 연구에서는 수준별 공정가치 서열체계 정보가 기업의 자본비용에 어떤 차별적인 영향을 미치는지 살펴본다. 2011년부터 2014년까지 한국주식시장에 상장된 기업들을 대상으로 실증 분석한 결과, 수준 1과 수준 2의 공정가치 변수의 회귀계수 값은 자본비용 유형에 따라 크기의 순위가 바뀌었지만, 수준 3의 회귀계수는 모든 자본비용 변수에 대하여 가장 큰 회귀계수 값을 가지는 것으로 나타났다. 또한 기업의 시장위험 관리 수준과 감사품질에 따라 공정가치 서열체계에 따른 자본비용의 관련성이 어떻게 달라지는 가를 추가적으로 분석하였으나 일관성 있는 결과를 얻을 수 없었다. 그러나 시장위험관리와 감사품질 변수를 융합하여, 동시적인 상호작용 효과를 분석한 결과, 시장위험관리 수준이 높고 감사품질이 높은 경우 수준 3의 자본비용을 증가시키는 효과가 크게 완화되는 것으로 나타났다. 따라서 공정가치 서열체계 정보는 내포된 정보위험에 따라 자본비용에 미치는 영향이 달라지며, 경영자의 시장위험관리 수준이나 감사품질에 따라 정보위험은 감소될 수 있음을 보여주었다.

• 산업경영시스템학회지
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• 제33권3호
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• pp.219-224
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• 2010

Depreciation accounting has as its main objective, the recovery of the original cost of plant investment less net salvage, over the estimated useful life of that plant. Accuracy of the whole life technique in meeting this objective depends entirely on the original estimates of service life and net salvages for an account. Where the whole life technique has been used and original estimates prove inaccurate, excessive or deficient accumulations in the depreciation reserve frequently occur. To overcome this, the remaining life technique is suggested to better match the challenges of accelerated technology and competition within the regulated environment. The flexibility of the remaining life technique will allow an even chance to provide a complete recovery of the original cost.

• 한국항공운항학회지
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• 제29권2호
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• pp.1-13
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• 2021

Fuel costs represent one of the most substantial expenses for airlines, accounting for 20% - 36% of the airline's total operating cost. The present study discusses the so-called discretionary fuel that is additionally loaded at the discretion of airlines to cover unforeseen variations from the planned flight operations. The proper range of the discretionary fuel to be loaded for economic flight operations was estimated by applying Monte Carlo simulation technique. With this simulation model for loading discretionary fuel, airlines cannot only reduce the total amount of fuel to be consumed but also minimize the risk of unplanned flight disruptions caused by insufficient fuel on board. Airlines should be able to guarantee proper risk management processes for fuel boarding by carrying enough fuel to high-risk airports. This study would provide a practical guideline for loading proper amounts of discretionary fuel. Future researchers should be encouraged to improve this study by elaborating the weather variable.

• Asia pacific journal of information systems
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• 제28권1호
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• pp.19-35
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• 2018

This study uses the concepts of mental accounting and coupling in consumption to demonstrate a systematic relationship between behavioral costs, sunk costs, coupling, and user intention to discontinue social network services (SNS) use. An analysis of 213 SNS users found that coupling and sunk costs are two major factors that influence an individual's intention to discontinue SNS use. An interesting finding of this study is that the perception of coupling is created by behavioral costs in the context of an SNS. This finding implies that the source of cost perception when perceiving coupling may differ depending on whether the product or service is traditional or web-based. These results contribute to an expansion of the theoretical discussion of individual-level discontinuance intention after adopting SNS by conceptualizing the perception of coupling.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.87-95
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• 2021

This study aims to demonstrate the impact of BPR in reducing cost in international business organizations by analyzing the impact of decentralization, re-engineering organizational structures, re-engineering human resources, industrial process technology, improving total quality standards, and value engineering. The study population includes all the international business organizations operating in the Middle East, with the condition that they operate in at least four countries. The results showed that there is a significant effect of all dimensions of BPR in reducing costs in international business organizations operating in the Middle East. When studying the impact of the dimensions combined, the moral effect appeared at each processes (decentralization, re-engineering of human resources and industrial process technology), while the moral effect did not appear in (rebuilding organizational structures, improving total quality standards, and value engineering). This does not negate the importance of the impact of these dimensions, but rather shows a disparity between dimensions in reducing cost, when studying its combined effect. The study recommends that organizations should adopt modern management accounting methods, including value engineering, in order to identify and enhance activities that add value to the organization's operations, as well as identify and eliminate non-value adding activities, in order to reduce costs.