• Title/Summary/Keyword: Management Control Systems

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The Priority of Internal Control Factors for Information Systems based on Individual Characteristics (개인 특성에 따른 정보시스템 내부통제요소 중요도에 관한 연구)

  • 박종은;이우형;이명호
    • Korean Management Science Review
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    • v.21 no.1
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    • pp.57-76
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    • 2004
  • The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems: First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.

A Role-driven Security and Access Control Model for Secured Business Process Management Systems

  • Won Jae-Kang;Kim Kwang-Hoon
    • The Journal of Information Systems
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    • v.14 no.3
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    • pp.1-8
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    • 2005
  • This paper formally defines a role-driven security and access control model of a business process in order eventually to provide a theoretical basis for realizing the secured business process management systems. That is, we propose a graphical representation and formal description of the mechanism that generates a set of role-driven security and access control models from a business process modeled by the information control net(ICN) modeling methodology that is a typical business process modeling approach for defining and specifying business processes. Based upon the mechanism, we are able to design and accomplish a secured business process management system that provides an unified resource access control mechanism of the business process management engine domain's and the application domain's. Finally, we strongly believe that the secured access control policies from the role-driven security and access control model can be easily transformed into the RBAC(Role-based Access Control) model that is a standardized security technology for computer and communications systems of commercial and civilian government organizations.

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Assessment of Criteria for selecting Rainwater Management Strategies (도시 물순환 건전화를 위한 빗물관리 계획요소 평가)

  • Lee, Tae-Goo;Han, Young-Hae
    • KIEAE Journal
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    • v.10 no.4
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    • pp.9-17
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    • 2010
  • The purpose of this study is to draw out objective bases for selecting various applicable facilities in case of the establishment of rainwater management strategies. To do so, sixteen facilities were selected from decentralized rainwater management systems that induce rainwater infiltration and detention as well as centralized end-of-pipe type infiltration and detention facilities in local areas. With these facilities, it attempted to evaluate them in terms of sustainability, pollutant elimination, flood control capacity and costs and subsequently analyzed correlations between each characteristic. The outcomes of the analysis were as follows: First was the analysis of characteristics between decentralized rainwater management systems and end-of-pipe rainwater management systems. From the decentralized rainwater management systems, the mulden-rigolen system and grass swale at street level had the highest in the total of the four items while the totals of the underground detention tank and temporary detention site were highest in end-of-pipe rainwater management systems. After analyzing the correlation between different types of facilities and each variable, it can be said that decentralized rainwater management systems have a higher correlation than end-of-pipe rainwater management systems in terms of sustainability whereas the latter are better in flood control capacity than the former. Second, the analysis of correlation in variables of each facility is as follows: first, there is a negative correlation between sustainability value and flood control capacity value; and there is a positive correlation between flood control capability and pollutants elimination. In addition, it revealed that the higher the flood control and pollutant elimination capability the higher the facility costs. Based on these assessments, it is possible to use them as objective selection criteria for facility application in case of site development project or complex plan.

Control Theory and Managerial Accouting (통제이론(統制理論)과 관리회계(管理會計))

  • Byun, Yong-Hwan
    • Korean Business Review
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    • v.1
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    • pp.249-271
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    • 1987
  • Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

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Design of Environment Control and Automated Management Systems for Animal Production : A Review (축산을 위한 환경제어 및 자동화 사양관리 시스템 설게에 관한 문헌 연구)

  • Chang, Dong-Il;Chang, Hong-Hee
    • Journal of Animal Environmental Science
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    • v.1 no.1
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    • pp.21-38
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    • 1995
  • The objective of this study was to review and analyze the application technologies of electronics and microprocessor for environment control and automated management systems of livestock production of the advanced countries, and to select the appropriate and applicable technologies for our systems among the analyzed. In this study, the environment control systems were analyzed mainly on the poultry production systems and the automated management systems on swine and dairy production systems. According to the results, the advanced technologies reviewed and analyzed could be applicable for designing our animal production systems, if those were modified and remodeled for our situation.

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Multi Sources Track Management Method for Naval Combat Systems (다중 센서 및 다중 전술데이터링크 환경 하에서의 표적정보 처리 기법)

  • Lee, Ho Chul;Kim, Tae Su;Shin, Hyung Jo
    • Journal of Institute of Control, Robotics and Systems
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    • v.20 no.2
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    • pp.126-131
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    • 2014
  • This paper is concerned with a track management method for a naval combat system which receives the tracks information from multi-sensors and multi-tactical datalinks. Since the track management of processing the track information from diverse sources can be formulated as a data fusion problem, this paper will deal with the data fusion architecture, track association and track information determination algorithm for the track management of naval combat systems.

A Study of Integrated Information System an Automated Warehouse System

  • Park, Young H.;Park, Eui H.
    • Journal of Korean Society for Quality Management
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    • v.16 no.2
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    • pp.48-55
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    • 1988
  • There have been several papers to illustrate how an information system is used in an automated warehouse system. These papers, however. do not carefully address the role of warehouse planning/control systems nor do they recognize how to integrate the management planning/control systems, and automated warehouse system. This article addresses such issues and shows how a business computer system can be used to integrate and unify the warehouse planning/control systems and the automated warehouse system into it single and highly productive operating system.

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Study of Configuration Management Using Se Tool (SE 전산지원도구를 이용한 형상관리 방안 연구)

  • Park, Jong-Sun
    • Journal of the Korean Society of Systems Engineering
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    • v.7 no.1
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    • pp.53-56
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    • 2011
  • Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design, development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management process, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of Technical Management process.

A Study on the Relationship between Korean Company's Quality Strategy and Management Control System (국내기업의 품질전략과 경영통제시스템간의 상호관계에 관한 연구)

  • Shin, Hong-Chul;Kim, Ran
    • Journal of Korean Society for Quality Management
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    • v.22 no.2
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    • pp.1-19
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    • 1994
  • There have been few studies which deal with the linkage between a corporate strategy and its management control system. Especially, no empirical study has been done in Korea to figure out if management control systems of Korean companies are designed and implemented to support companies' objectives and strategies. Based on the survey results of 68 companies we empirically tested if Korean companies are implementing appropriate control systems to complement their Quality strategies. Two representative quality strategies were classified into ECL(Economic Conformance-Level) and ZD(Zero-Defect) strategy. It was measured by a set of seven attitude questions addressing whether the managers adhered to ECL strategy or ZD Quality strategy. In addition, we checked if there is a difference m the level of commitment to the quality depending on the adoption of quality cost system. The results partly support the second hypothesis and regarding the first analysis we can conclude that there is not a strong linkage between Korean companies' ZD strategy and their management control systems.

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Development of Power Energy Management System for Ships including Energy Saving of Separated Load Systems (개별 부하 시스템의 에너지 절감을 포함한 선박 전력 에너지 관리 시스템 개발)

  • Kang, Young-Min;Oh, Jin-Seok
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.22 no.1
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    • pp.131-139
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    • 2018
  • Many ship researches have been carried out in connection with the fourth revolution, one of which focuses on EMS(energy management system). The EMS is referred to as systems for managing the energy of ships and include various systems. In this paper, we analyze the energy saving field in ship and propose a ship power energy management system including individual load control systems that can save energy in the engine room. EMS includes individual load control systems of PCS (Pump Control System), ERFCS (Engine Room Fan Control System), LCS (Load Control System), HVACS (Heating, Ventilation, Air conditioning Control System). Proposed EMS primarily conserves energy in the individual load systems of the engine room. Secondly, the integrated monitoring and control system is used to control the power generation system and the power load system to save energy.