• Title/Summary/Keyword: MANAGEMENT BUDGET

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Cost Risk Analysis for Preparing Budgets of Information Security using Fuzzy AHP (정보보안 예산 수립에서 퍼지 AHP의 적용을 통한 위험 비용 분석)

  • Ryu, Si-Wook;Her, Duk-Gyu
    • Journal of the Korea Safety Management & Science
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    • v.14 no.3
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    • pp.119-126
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    • 2012
  • Recently, the breakdown of online banking servers and the leakage of customer information give rise to much concern about the security of information systems in financial and banking companies in Korea. The enforcement of security for information system becomes much more important issue than earlier. However, the security reinforcement of information system is restricted by a budget. In addition, the activities' cost to secure information system from threatening are under uncertain circumstances and should be established by a human decision maker who is basically uncertain and vague. Thus, making the budget for information system is exposed to any extent of the risk for these reasons. First, we introduce brief fuzzy set theory and fuzzy AHP (Analytic Hierarchy Process) methodology. Then, the cost elements that comprise yearly budget are presented and the priorities among the cost elements are calculated by fuzzy AHP. The cost elements that are exposed to risk are evaluated from the both perspectives of the risk impact and risk occurrence possibility which are expressed as linguistic terms. To get information on the risk profiles-pessimistic, most likely, and optimistic-for each cost element, the evaluation is accomplished and the result is presented. At last, the budget ranges-minimum, mode, maximum-for each cost element are estimated with the consideration of the risk profiles.

A Study on the Size Determination and Resource Expenditure- A Case of the KT's TOP Strategy (R&D 투자 규모결정 및 자원배분에 관한 연구 -한국통신의 TOP기술발전전략을 중심으로-)

  • 백광천;서의호;서창교;이영민
    • Korean Management Science Review
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    • v.10 no.1
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    • pp.81-105
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    • 1993
  • The objective of the paper is to develop models for determining the aggregate budget size in long-range R&D planning of KT(Korea Telecom.) and for allocating it by strategically adopted technologies for KT's TOP(Telecommunication-Oriented Paradise) Strategy. In the model of R&D budget size determination, the linear regression analysis is applied. In allocating the R&D expenditure, criteria weighting and technological importance ranking are determined by means of the Analytic Hierarchy Process(AHP) as a decision aid, along with hierarchical representation and pairwse comparisons. R&D budget analysis provides to basic data for the mid-and long-range R&D planning. The model then needs to be adjusted as the TOP project plan becomes specific. Resource allocation model for R&D based on AHP can be used to identify the importance of the technologies for TOP according to short-, mid-, and long-term perspectives without further modification. It is expected that the R&D budget analysis model works as the basis for planning R&D investment strategies and that the resource allocation model for R&D contributes to the effective use of the limited resource.

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Mitigation of Budgetary Slack Behavior Through Islamic Religiosity and Budget Control: An Empirical Study of Indonesian Local Companies

  • LAKASSE, Syarifuddin;HAMZAH, Muh. Nasir;ABDULLAH, M. Wahyuddin;SYAHRUDDIN, Syahruddin
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.8
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    • pp.355-363
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    • 2021
  • This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

The Influence of Community Characteristics on Food Insecurity Korean Adults (지역사회의 특성이 우리나라 성인의 식품불안정에 미치는 영향)

  • Park, Jun;Kang, Gilwon;Tak, Yangju;Chang, Sounghoon;Lee, Kunsei;Kim, Hyeongsu
    • Health Policy and Management
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    • v.26 no.3
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    • pp.226-232
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    • 2016
  • Background: This study was conducted to analyze the influence of socioeconomic characteristics of community on the food insecurity under the control of personal socioeconomic factors which may be influence to the food security. Methods: Food insecurity and individual socioeconomic characteristics were obtained from 2012 community health survey. Socioeconomic characteristics of communities were extracted from the data of Statistics Korea and local governments. Personal socioeconomic factors were sex, age, educational status, job, and monthly family income. Socioeconomic characteristics of communities were administrative district (urban vs. rural), senior population rate, degree of financial self reliance, degree of financial independence, portion of welfare budget, number of welfare facilities, and unemployment rate. We analysed the relationships between the food insecurity and socioeconomic characteristics of community using multi-level analysis under the control of personal characteristics. Results: On personal level age, sex, education status, and monthly family income were related with food insecurity. On community level administrative district (urban vs. rural), degree of financial independence, unemployment rate, and proportion of welfare budget among local general government accounts were related to individual food insecurity. Rural area, district with low levels of financial independence, low portion of welfare budget, and greater unemployment rate showed a higher level of food insecurity. Conclusion: To reduce the level of food insecurity in a community it is necessary to decrease the unemployment rate, in addition to providing support from the central government by increasing the proportion of the welfare budget so that both factors contribute to raising the degree of financial independence.

Development of Cost Management Process during Design Phase based on Design to Cost (DTC(Design to Cost)기반의 설계단계 사업비관리 프로세스 개발)

  • Park, So-Hyun;Moon, Hyun-Seok;Hyun, Chang-Teak
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2009.11a
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    • pp.209-212
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    • 2009
  • The Development of Cost Management is embossed efficiently to use the budget for the construction industry. The government is exploring every efforts and polices to control increasing the budget for the construction industry. However, despite of the government's efforts, researches are insufficient for a cost management of development. Also, the changed cost of construction by frequent plan change is caused of decline in quality etc during an accomplishing project. Therefore, in this study, analyzed about principal official phase of design phase to solve the problem. In order to define clearly the target cost concepts in the planning phase apply to the DTC(Design To Cost) concept and technique at the development of cost management process which will be able to manage the enterprise expense. It's process is expected with the fact that will be the possibility efficiently of fixing target cost in the planning phase by the construction client and designer.

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Job Analysis of School Foodservice Officials in City, Province and District Offices of Education (시.도 및 지역교육청 학교급식 업무 담당자의 직무분석)

  • Choi, Mi-Kyung;Yang, Il-Sun;Cha, Jin-A;Baek, Seung-Hee;Shin, Seo-Young;Park, Moon-Kung;Kim, Young-Shin
    • Journal of the Korean Home Economics Association
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    • v.47 no.2
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    • pp.125-134
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    • 2009
  • The purpose of this study was to analyze roles and duties of officials in charge of school foodservice in city, province and district 'Offices of Education'. For this purpose, the list of roles/duties of officials was developed through in-depth interviews, content analysis, and delphi technique. The list which includes 56 duty items in 8 dimensions was used for developing a questionnaire. A total of 282 questionnaires from 102 Offices of Education were used for the analysis. The school foodservice officials regarded 'budget management', 'facilities & labor management', 'developing long-term plan', and 'inspection & evaluation' as important. 'Education and research' and ‘management of nutrition, diet, and food materials' showed higher level of importance and need for support compared to its frequencies of work. There was no significant difference among city, provincial, and district Offices of Education on the levels of importance for each area/category. However, 'Officials in the District Offices of Education' needed more support in the area/category of 'facility & labor management'(p < .01). In addition, there was a significant difference between actual and ideal proportion of work in 'education & research'(p < .001), 'management of nutrition, diet and food'(p < .01), 'other supports for school foodservice'(p < .05) amongst the officials in 'City & Province Offices of Education'. For 'officials in the District Offices of Education', actual and ideal proportion of work was different in 'planning & coordination'(p < .01), 'school foodservice program management'(p < .001), 'education & research' (p < .001), 'management of nutrition, diet and food materials'(p < .001), and 'budget management'(p < .001). The results of this study showed that the areas of 'budget management', 'facility & labor management', and 'developing long-term plan', inspection & evaluation' needed more support for 'City & Province Offices of Education'. 'Officials in the District Offices of Education' also needed more support in the areas of 'budget management' and 'facility & labor management'.

System Analysis for Water Management Information Strategy of Agricultural Reservoir managed by City and County (시군관리 저수지의 물관리 정보화를 위한 시스템 분석)

  • Kim, Dae-Sik;Kim, Jin-Taek;Kim, Jeong-Dae;Koo, Hee-Dong;Lim, Hye-Ji
    • Journal of Korean Society of Rural Planning
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    • v.22 no.2
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    • pp.165-173
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    • 2016
  • Water management information system used by KRC(Korea Rural Community Corporation) operates widely including RIMS, RAWRIS and etc. Other systems are operated by each government department, for example, K-water(Korea Water Resources Corporation)'s WAMIS. Even though small scale reservoirs managed by city/country is just about 12% of total water resource, the reservoirs are important for controlling and securing water resource as the reservoirs, including about 14,700 reservoirs nationwide, are located at main subwater shed. So, it is necessary for KRC to execute integrated informatization. In this research, system analysis was performed to comprise the integrated water management information system including the reservoirs controlled by city and country at first. And then, improvement plan for informatization of the reservoirs controlled by city and country was proposed. This study proposed the improvement plan for informatization of the reservoirs managed by the city and country, which was systematically proposed through systemic analysis including from reservoir site to the integrated water management information system. The objects includes 1. Reservoir (basin, facilities, water depth-area curve, benefiter area), 2. Field supervision organization for the reservoir 3. Local government administrative organization, 4. Center organization 5. Network for information transfer, 6. integrated water management information system. As the reservoirs controlled by city and country are important considering managing water and facilities, operated by local government with minimum budget due to budget problem, securing sufficient budget is necessary to form an specialized organization controlling facilities and the water management system in terms of drought and flood control.

A Case Study on the Business Innovation for increasing National Science and Technology Competitiveness power - Simplification and Digitalization of R&D Expenses Performance procedure - (국가과학기술경쟁력 제고를 위한 과학기술부 업무혁신 사례 - 연구비 집행절차 간소화 및 디지털화 -)

  • Kim, Bong-Su;Lee, Eun-Yeong;Choe, Un-Baek;Jang, Bo-Hyeon
    • 한국디지털정책학회:학술대회논문집
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    • 2007.06a
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    • pp.51-58
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    • 2007
  • Considering innovation a key to raising living standards, the Ministry of Science and Technology has put in place various measures meeting the needs of the newly promoted Deputy Prime Minister of Science and Technology. Such measures include business process reengineering as streamlining the work process to achieve the improvement in quality and efficiency: building the integrated performance management system to promote performance-or tented environment; and running the 1ifelong learning system for better competitiveness of government officials. Further to the innovation efforts at work, the number of steps of the R&D budget execution is streamlined from eight to five and its payment period is considerably reduced to 15 days from 60 days. In addition, the digitalized R&D budget management systems such as e-Contract System, One-click Processing Monitoring System, and Information Service System through Short Message Service (SMS) will contribute to improving R&D performance. And these systems are efficiently integrated into a portal interface named "Yeon-gu-ma-ru." The Ministry of Science and Technology, spearheading nationwide innovation, will continue efforts to make viable achievements of innovation.

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Analysis of Budget Trends related to Creation of Urban Park in Seoul - Focusing on Budgetary Document - (서울시 도시공원조성예산 변동 추세 - 예산서를 중심으로 -)

  • Ko, Ha-jung
    • Journal of the Korean Institute of Landscape Architecture
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    • v.48 no.3
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    • pp.1-11
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    • 2020
  • Urban parks are important spaces of ecological and socio-cultural value to citizens who lead busy lives in increasingly complex and densely populated megalopolises. However, creating and maintaining city parks takes the will of the authorities to put it into practice and provide the attendant financial resources. That explains why we are focused on the budget aspects for the Seoul Metropolitan City in relation to creating park spaces. Our findings were as follows: 1) The overall city budget has steadily increased, but the budget allocated to Green Seoul Bureau and new park development has decreased since 2011. 2) As for elected officials, the budget grew during the time of the first, third, and fourth mayors as the creation of parks was considered to be a major priority, but after the sixth popularly elected mayor, the budget was sharply cut. 3) About 10% of the budget was allocated to the parks managed by the self-governing districts, compared to the ones under the direct management of the city. Furthermore, the analysis of the average annual budget for each park and how long (in terms of year) the budget for each park is invested showed that it was classified into three different types of category. Local governments adhere to the principle that their budget must be compiled and expended for a single year, which makes it hard to establish and push ahead with a long-term plan. However, as parks and green areas should not be approached from a short-term perspective for performance but from a long-term perspective, securing the consistent amount of budget is essential. This study has significance in that it attempted to analyze the budget issues related to parks, which has not been studied in depth so far, but the subject in this paper was limited to the budget for Green Seoul Bureau. Therefore, further research is needed because the parks managed by the self-governing districts were not considered.

A Study on Improvement of Local Government Disaster Management System in Korea - Focused on Strengthening the Disaster Management Capacity of Local Government - (지방자치단체 재난관리체계 개선에 관한 연구 - 지방자치단체의 재난관리 역할 강화를 중심으로 -)

  • Hong, Ji-Wan
    • Journal of the Architectural Institute of Korea Planning & Design
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    • v.34 no.9
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    • pp.21-30
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    • 2018
  • This study aims for improving the system in Disaster Management of Local Government. In addition, the overall disaster management system was compared to the effectiveness of the disaster prevention system and reliability, and problems and improvement points were derived. The disaster management system in Korea has a structure that promptly investigates and restores damage by a simple procedure. Korea disaster management system manages information on top-down structural disasters through the flow of prevention, preparation, response, and recovery. The process from disaster response to recovery under the leadership of the central disaster safety headquarters is simplified. Disaster management tasks are dispersed among departments, making it difficult to respond promptly. Under the control of the central government, disaster management, such as disaster prevention, investigation, and recovery, are carried out. The disaster management improvement direction of the local government should establish the disaster response system focusing on the local government. Therefore, it is necessary to have budget to operate the organization - centered disaster management budget and the disaster management organization. The disaster response manual should be prepared considering the disaster environment and disaster prevention plan. In order to utilize disaster information, it is necessary to reorganize information system such as integrate and streamline of the private resource database and NDMS.