• Korean Business Review
• /
• v.19 no.2
• /
• pp.231-259
• /
• 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.

• Korean Business Review
• /
• v.20 no.2
• /
• pp.47-60
• /
• 2007

The purpose of this study is to investigate the beyond budgeting model at Borealis Group. This company have succeed in beyond budgeting by rolling financial forecasts, balanced scorecard, Activity-based costing, and decentralized investment management. As study finding of this paper, proposed following items to domestic enterprises. The first, improvement of plan function of budgeting by rolling financial forecasts. the second, strategy and budget more than strong link by balanced scorecard. the third resource's strategic arrangement and efficient use. the fourth competitive advantage strategies associated with relative performance evaluation, the fifth, compensation public ownership by relative performance.

• Korean Journal of Construction Engineering and Management
• /
• v.9 no.3
• /
• pp.153-163
• /
• 2008

Domestic construction industry accounts about 15% of Gross Domestic Product(GDP) and Korean government spends approximately 50 trillion won per year for public infrastructure projects. Effective management of public construction projects would result in cost saving and enhance financial stability of the government. In doing so, the government promoted a new budgeting system, Continual Budget Method(CBM) as a part of public project performance enhancement program published in 1999. This research mainly attempted to investigate and analyze the impact of new budgeting in term of cost and schedule performance. Based on the analysis result of n2 projects. The new budgeting system could save project cost by 9.83y. Due to the saving of indirect costs from reduction. Although limited government budget cannot allow all the projects to be excuted with the new budgeting system, the new budgeting system should be more-widely utilized in the public sector because of its proven benefits from this research.

• The Journal of the Korea Contents Association
• /
• v.16 no.6
• /
• pp.40-53
• /
• 2016

Participatory budgeting has been introduced and proliferated with differentiated types by Local Finance Act which had been revised in 2011. This study aims to classify the types of Participatory Budgeting by participatory institutions and participatory levels and suggest the implications. We have reviewed the participatory budgeting operation ordinances, operating plans and operating systems of 243 local governments. And the participatory budgeting can be divided into five types. First, submission of opinion type found in 100 local governments is characterized by operating without participatory institutions. Second, commission type found in 85 local governments is characterized by having only participatory budgeting committee. Third, regional meeting type found in 21 local governments is characterized by having participatory budgeting committee and regional meeting or only regional committee. Fourth, public-private partnership type found in 30 local governments is characterized by having citizen-government meeting. Fifth, delegated power type found in 7 local governments is characterized by having policy fair or mobile voting, or both. Analysis showed that institutionalization levels of participatory budgeting is not high because many local governments(76.5%) are belong to submission of opinion type or commission type in South Korea. For developing participatory budgeting, participatory institutions, such as citizen-government meetings, policy fair or mobile voting, should be adopted and proliferated in more and more local governments.

• Journal of Fisheries and Marine Sciences Education
• /
• v.27 no.1
• /
• pp.83-97
• /
• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• 2007.11a
• /
• pp.999-1002
• /
• 2007

Traditionally, the result of engineering projects have an effect on quality, performance and productivity of final products. However, budgeting for domestic engineering project has some unreasons such as cuts without good reason or misinterprets of guideline for estimating engineering services fees by owner in public sector. The objective of this study is to analysis the actual budget of domestic engineering projects. This paper describes about the difference between the criteria and the budget. The results of this study will derive foundation data for improvement of regulation related to engineering fee and the criteria.

• Asian Journal of Innovation and Policy
• /
• v.10 no.3
• /
• pp.355-379
• /
• 2021

This study examined the evolution of S&T Basic Acts in Korea from the Science and Technology Promotion Act (1967) through the Special Act on STI (1997) to the Framework Act on Science and Technology (2001) in the following aspects: 1) comprehensive plans, 2) coordination mechanisms for S&T policies, 3) enforcement of R&D programs and performance diffusion, 4) promotion of human resources, 5) and S&T investment and budgeting. Before the Framework Act on S&T was enacted in 2001, critical issues were found in establishing S&T master plans, promotion of R&D programs, comprehensive coordination mechanisms, and R&D budgeting. The three Basic Acts have expanded the scope of regulation over time to cover the entire cycle of the S&T process. They concern a wide range of issues, including creating a basis for scientific and technological development, S&T promotion, disseminating and commercializing research outcomes, and preventing adverse effects from science and technology. The content of the Basic Acts has evolved in response to changes in the political, economic, and social environment of Korean industry during the past five decades.

• Journal of the Society of Disaster Information
• /
• v.17 no.2
• /
• pp.218-225
• /
• 2021

Purpose and Method: Financial field among the various changes due to the nationalization of fire fighting officials is the main point and to stably settle according to the purpose, improvement of special account for fire fighting officials is suggested by analyzing the facts and related acts. Results: To use the fire fighting project budget entirely in fire fire fighting project by the purpose of the installation of special account for fire fighting officials, dual budgeting standard for labor cost should be revised. In the reserve cost budgeting standard "Within 1/100 of the total budget rule" total budget includes the labor cost, as a result reserve cost budget will keep increase, so reserve cost budget should be fixed by the project budget instead of the total budget. Conclusion: To use the fire fighting budget by the purpose of the installation of special account for fire fighting officials, improvement on budgeting standard is necessary to increase quality of the fire service and stably operate the fire fighting organization.

• Journal of Society of Preventive Korean Medicine
• /
• v.25 no.3
• /
• pp.117-124
• /
• 2021

Objectives : The purpose of this study is to analyze the factors affecting the enactment of local municipalities' ordinance for supporting Korean Medicine infertility treatment in the metropolitan area. Methods : For Seoul, Incheon, and Gyeonggi Province, data on the enactment of Korean Medicine infertility treatment and socio-demographic data of the local municipalities were collected through the Enhanced Local laws and regulations Information System and on-line statistical database. Logistic regression analysis was performed to analyze the factors affecting the enactment of the ordinance, The enactment of the ordinance was dependent variable, and the budgeting of local municipalities, the number of population, the number of births, the number of Korean Medicine doctors, and the total fertility rate were used as independent variables. Results : Up to 2000, the ordinances for supporting Korean Medicine infertility treatment were enacted in 16 local municipalities and the budget for that was supported by 18 local municipalities. Regarding the effect on the enactment of the ordinances, it was found that budgeting of Korean Medicine infertility treatment had a positive (+) effect, and the metropolitan government's budgeting and the total fertility rate had a negative (-) effect. Conclusions : This study suggests that the ordinance for Korean Medicine infertility treatment is a policy tool derived based on the problem of low fertility faced by each local municipality rather than the political influence of health provider's groups.

• Journal of Families and Better Life
• /
• v.15 no.4
• /
• pp.81-102
• /
• 1997

This study intended to investigate factors shaping the styles for comsumers to express their dissatisfaction after comsuming goods(cloth and household appliance) and services(public and health) In particular this study examined what kinds of characteristics were crucial to distinguish three styles of consumers' and public complaints. The characteristics of consumer to be considered in this study included consumer knowledge consumer attitude consumer and several socio-economic characteristics. The sample used in this study were consumers whose age was grater than 20 years old living near Seoul in 1996. Discriminant analysis was conducted to investigate what factors discriminate the style of complaint. This study found that several consumer characteristics were sigificant in explaining different styles for consumers to response their dissatisfactions. The effects of consumer characteristics were more significant in explaining the complaining styles derived from public and health services rather than goods. Overall consumer attitude consumer knowledge and the degree of satisfaction of services were discriminant variables in explaining the styles of consumer complaint. Both consumer knowledge and budgeting skill were significant in explaining complaint styles to response dissatisfaction derived from consuming clothing while both consumer education and time constraint were significant in shaping the kinds of complaining styles derived from consuming household appliances.