• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• 한국디지털정책학회:학술대회논문집
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• 2007.06a
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• pp.69-78
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• 2007

Since 2005, Asan city government have executed the "Budgeting & Planning Examination Program". A construction contract more than two hundred thousand dollars, service contract more than fifty thousand dollars and purchasing goods contract more than five thousand dollars must be examined about their propriety by office of audit. Asan city government have saved its budget about fifteen million and five hundred twenty thousand dollars for the institution. Moreover, Asan citizens' trust and social capital about their local government have been increased through it Asan city government will reinforce a speed and effectiveness of it.

• The Journal of the Korea Contents Association
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• v.16 no.6
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• pp.589-600
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• 2016

The purpose of this study was to identify the influence factors on understanding the financial structure and activating of citizen participation budgeting system, which is implemented local governments. And Identify the factors that will influence participation intention of citizen participation budgeting system The activating citizen participation factors previously classified as sub-factors in the Edbon & Flanklin's(2006) design of the budget process was constituted independent variables to accomplish research purpose. the results were as follows in summary. First, The significant affecting variables for activating the citizen participation budgeting system were found to the policy perception, the committee representation, the fairness of the selection process, the budget project adequacy for regional development, the methods of budget allocation. Second, The significant affecting variables for understanding financial structure were found to the policy perception, the committee representation, the fairness of the selection process, the guidelines given by the local government. Finally, The Activating citizen participation budgeting system and understanding financial structure also showed the significant variables to the participation intention. However, It was the Limitation of this study that it's results did't represent all regions because of operating citizen participation budgeting system in Jeju.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.437-446
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• 2005

Recently as people's values are changing from development phase into running stage after quality of life, so that the needs of environmentally friendly construction are gradually increasing. Also populace discontent about the pollution during construction process such as the noise and vibration caused by construction machinery is increasing. Even though it is impossible to eliminate the construction pollution fully, it is necessary to make efforts to reduce construction pollution to a minimum. In terms of construction site operating, the first possible step for solving these matters directly is that the necessary sum of expenses must be secured as the environmental management costs in the conceptual phase. However, in fact, the environmental management costs have not been secured in the budget. Generally it is the major reason not arising proper activities to prevent the pollution in the construction site. The purpose of this research is to suggest the efficient budgeting method regarding Environmental management costs to ensure the necessary sum of environmental management expenses. To provide an efficient budgeting method, interviews with the person in charge of environment management was conducted. 78 construction sites was surveyed and environmental management costs were analyzed through their historical data from the survey. According to the results of analysis, the ratio of environmental management costs is revealed 0.45% of construction cost as average comparing 0.2% of legal limit. And usually the environmental management cost was appropriated into the safety management budget. So it is needed to isolate environmental management budget securely and modify the ratio of Environmental conservation Costs in Construction Technology Management Act.

• The Korean Journal of Financial Management
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• v.2 no.1
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• pp.21-34
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• 1986

The purpose of this study is to analyse the risk and uncertainty involved in the capital budgeting which is executed in long periods and requires massive capital expenditure. Under risk and uncertainty conditions, the estimates in the capital budgeting are random variables rather than known constants. Two approaches have emerged in performing economic analysis that explicitly incorporate risk and uncertainty conditions in the analysis. One approach is to develop a descriptive model which describes the economic performance of an individual investment alternative. But no recomendation would be forthcoming from the model. Rather, the decision-maker would be furnished descriptive information concerning each alternative; the final choice among the alternatives would required a separate action. The second approach is to develop a normative model which includes an objective function to be maximized or minimized. The output from the model prescribes the course of action to be taken. Owing to the fact that the normative approach considers the fitness of criteria for decision-making its reasonableness looks better. But it is almost imposible that we correctly and easily derive the individuals' utility function. So within we recognize the limits of the descriptive methods, it is more practicle to analyse the investment alternatives by sensitivity analysis.