• Korean Business Review
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• v.3
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• pp.23-46
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• 1990

I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

• KIEAE Journal
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• v.10 no.6
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• pp.81-89
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• 2010

This study focuses on a concrete understanding of the characteristics of perceptions and needs about healthy housing of the elderly, who represent the most vulnerable group of people in society, on the four evaluation dimensions of healthy housing as part of the research for evaluation indicators development for housing health performance in apartments. First, it was found that the elderly perceive an environment where their physical health is well supported as the most important factor for healthy housing. Additionally, the management support of the housing was perceived as the second most important consideration. Second, the most frequently used area for the elderly is the living room and a desired place to be added to indoor spaces was a room of their own or a 'living room', which clearly indicates the importance of the indoor environment for the elderly. Third, the biggest factor for the interior environment that affected the satisfaction level of the elderly in their housing was largely based on the convenience factor that helped lesson the discomfort in their daily life due to the physical aging process, and also on factors related to the pleasant indoor surroundings. Based on the concepts discovered in this study on healthy housing, more concrete items should be developed in the future for an extensive indicator for health performance evaluation, and actual research on the general public should follow suit.

• Information Systems Review
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• v.9 no.2
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• pp.149-168
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• 2007

As the need for quantitative qualities of IT investment performance heightens, numerous research organizations are developing various measurement methods for the quantitative evaluation and its currency value conversion. Corporations utilizing these methods to evaluate IT investment performance are gradually increasing. However, working-level staff in the corporations that have introduced the quantitative evaluation can not assure if the evaluation sufficiently reflects the actual effect provided by IT since the results arising from the conversion of currency value can't be visibly confirmed. This study tries to identify whether the quantitative evaluation of IT investment performance can be explained in terms of the level of consumer satisfaction proven by the qualitative evaluation by analyzing the level of consumer satisfaction and quantitative evaluation of a case company and identifying the correlation between them. As the result of the case study, the following points have been concluded. Firstly, the currency value of IT effect correlates with the level of consumer satisfaction. Secondly, in order to come up with a rational currency value of IT effect, developing an indicator as well as managing data on currency conversion that will enable the internal system's efficiency to become more quantitative is essential. Thirdly, IT ROI is not appropriate to compare the performance between systems and is utilized as a measurement standard for each system's performance and efficiency. Lastly, quantitative evaluation is still inadequate in the evaluation of the system's strategic side, and consumer satisfaction can be utilized as a supplementary method.

• Journal of Information Science Theory and Practice
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• v.2 no.4
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• pp.20-30
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• 2014

This study examines the foremost concerns related to most noted research performance index. The most popular and widely acceptable h-index underestimates the highly visible scientist, the middle order group, due to citation distribution issues. The study addresses this issue and uses 'Corrected Quality Ratio' (CQ) to check the implicit underpinnings as evident in h-index. CQ helps to incorporate the aspects of a good research performance indicator. This simple revision performs more intimately and logically to gauge the broader research impact for all groups and highly visible scientists with less statistical error.

• Journal of Energy Engineering
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• v.22 no.2
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• pp.90-95
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• 2013

The paper is aimed at evaluation method for technology-focused professional ESCO. We set up some premise about the evaluation indicators, there are such as the financial soundness, energy savings performance excellence, customer satisfaction, source technology vendor's participation, and guaranteed savings contract. The evaluation indicators consist of the evaluation of expertise (40points), management state (15points), customer satisfaction (20points), technical skills (25points), and detailed indicators were determined. We can apply technology categories such as lighting, cogeneration, process improvement, waste heat recovery, cooling & heating equipments.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2014.10a
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• pp.888-892
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• 2014

This paper evaluates $C_{50}$ in elementary school classrooms and considers utilization of $C_{50}$ as an assessment indicator of acoustic performance. $C_{50}$ is early-to-late arriving sound ratio, recent study reported that $C_{50}$ is more appropriate as a measure of clarity and speech intelligibility than D50 because it is linearly related to subjective responses. The average of $C_{50}$ in elementary school classrooms appeared to be about +2 dB ~ +3 dB throughout 500 Hz ~ 4 kHz. However, absolute evaluation is difficult because there is no suitable reference or standard yet. As deviation of $C_{50}$ according to location is larger than reverberation time, it is expected that $C_{50}$ will be more sensitive when someone assesses acoustic performance of classrooms. Correlation between $C_{50}$ and reverberation time is very high. From logarithmic regression equation, we can estimate appropriate range of $C_{50}$ in elementary school classrooms indirectly, using standard of reverberation time in ANSI.

• Korean Journal of Construction Engineering and Management
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• v.7 no.4 s.32
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• pp.177-183
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• 2006

Risk-based estimation has been successfully introduced into the construction industry. By incorporating historical data associated with probability analysis, risk-based estimate is an effective decision support aid in considering whether to launch a particular project. The industry challenges, however, especially related with management issues, such as labor shortage, wage growth, and supply chain complexity, have often resulted in poor cost performance. The insufficient assessing the project characteristics (i.e., resource availability, project complexity, and project delivery method) can be the main reasons in the poor cost performance. Because the accuracy level of cost performance prediction can be enhanced by extensive evaluation of the subject project characteristics, a new approach for predicting cost performance in an earlier stage of a project can improve the Industry substantiality, in other words, value maximization. The purpose of this paper is to develop a new methodology in developing a risk-based estimate tool by incorporating extensive project characteristics. To do this, an extensive industry survey was conducted from both private and public sectors in building industry in Korea. In addition, significant project characteristics were identified in terms of cost performance indicator. Although the data collection is limited to Korean industry the suggested approach provides the industry with a straightforward methodology in risk management. As many researchers maintained that front-end planning efforts are crucial in achieving the successful outcome in building projects, the new method for risk-based estimation can Improve the cost performance as well as enhance the fulfillment in terms of business sustainability.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.2917-2920
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• 2011

This study aim at demonstrating the environmental performance of freight transport of the rail and road mode through an indicator of embodied energy and $CO_2$ emissions. Using the concept of LCA, the scope of evaluation includes energy production, supply chain activity and operation. The results of embodied energy and $CO_2$ emissions are normalized by means of traffic volume. The results shown that embodied $CO_2$ emissions road mode is 607.07 $gCO_2-eq./tkm$ and 284.67 $gCO_2-eq./tkm$ for road and rail mode, respectively. This number reveals that road mode is 2.1 times larger than rail mode. The results also indicate that the main contribution of $CO_2$ emission from road mode is in the operation stage, which accounts for 70%; however, it is the construction and supply chain stage that accounts for over 50% of the emission of rail mode.

• Proceedings of the Korea Information Processing Society Conference
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• 2005.05a
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• pp.491-494
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• 2005

기업의 웹사이트는 기업의 환경 변화를 주도하는 관문으로서의 역할을 하고 있다. 그러나 현재 기업의 웹사이트 평가지표에 대한 연구는 진행되지 않고 연구의 대부분이 웹사이트의 외형적인 측면들을 평가하고 있다. 특히 e-Biz 측면에서 전자상거래 주체인 B2B(Business to Business) 웹사이트에 대한 연구는 거의 이루어 지지 않고 있어, 기업 관점의 웹사이트 평가와 B2B 웹사이트에 대한 평가지표 연구가 필요하다. 본 연구는 평가지표 KPI(Key Performance Indicator)를 도출하고, AHP(Analytic Hierarchy Process) 기법으로 웹사이트 평가 연구를 통하여 평가지표를 추출한 후 B2B에 적용함으로써 각 지표들의 중요도 및 가중치의 차이를 살펴본다. 이를 통해 기업과 기업간에 전자상거래 규모의 확대에 따른 의사결정과 B2B 웹사이트를 보다 쉽게 설계 할 수 있는 명확한 기준을 제시하였다.

• Journal of Digital Convergence
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• v.2 no.1
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• pp.127-143
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• 2004

Small and Medium Enterprises(SME's) Informatization is the essential element for the competitive advantage. But SME's lack of IS specialist, Informatization Mind, IS implementation's funds etc. This study suggest Framework and Key Performance Indicator(KPI) which is will be able to diagnose a BPR & Information system of SME's Informatization and developed A Web-based Evaluation System for BPR & Information Systemsn(WESBI). WESBI help efficiently SME's Informatization implementation and WESBI' data which is accumulated provide guideline in the policy development a SME's Informatization.