• 한국정보통신학회논문지
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• 제18권4호
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• pp.861-866
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• 2014

국가 연구개발 사업은 그 규모가 점차 확대되고, 대형화되어가고 있어 연구 영역간의 융복합화 등이 활발하게 진행됨에 따라, 보다 객관적이고 공정한 사업선정과 예산관리의 투명성이 담보될 수 있는 시스템구축의 필요성이 대두되고 있다. 본 연구에서는 이기종간의 정보연계를 위한 표준 프레임워크를 제안하고, 이를 기반으로 국가 재정의 예산과 회계를 총괄하는 디지털예산회계시스템과 국가 연구개발 성과관리 및 성과평가를 담당하는 국가과학기술지식정보시스템의 정보연계를 위한 시스템을 고찰하여 연계를 위한 현황과 문제점을 해결하는 표준 정보연계 프레임워크의 활용방안을 제시하고자 한다.

• 한국수자원학회논문집
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• 제36권1호
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• pp.61-74
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• 2003

본 연구(II)는 연구(I)에서 제안한 상수관로의 노후도 예측에 근거한 최적 개량 모형을 A시를 대상으로 이를 적용하였다. 노후도 예측 모형은 굴착 및 실험이 필요한 14개 항목과 굴착 및 실험이 필요하지 않은 9개 항목을 구분하여 각각 관의 노후도 등급을 산정하였다. 노후도 예측 모형 적용 결과 항목개수에 따른 등급의 차는 l~2% 이내로 굴착 및 실험을 하지 않고도 노후도 예측이 가능한 것으로 나타났다. 최적 개량 모형은 노후도 항목별 최대 잔존수명과 제약조건 유무로 구분하여 적용하였다. 적용결과 항목별 최대 잔존수명의 증가에 따라 개량 시기 및 비용이 증가하였다. 또한 예산제약을 제외한 모형과 비교해서 예산제약을 고려한 모형이 모든 항목에서 비용이 증가되었다. 이는 예산제약을 고려할 경우 실제 주어진 최대 잔존수명 기간이내 매년 발생하는 예산의 최대 금액을 넘지 않은 대신에 매년 비슷한 비용으로 개량을 실시하기 때문인 것으로 판단되었다.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.424-428
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• 2005

As the application of NPM in waste administration branch this paper proposes a new waste management method in order to increase the efficiency of resources and reduce the quantity of waste. First the matrix method is suggested which comprehensively consider and integrate the proposals of different government departments. Moreover the inhabitant's attitude toward the new waste management measures was investigated. Based on the investigation the evaluation function was made, which include three elements: necessary budget, the effect of cost decrease and the environmental burden decrease. The optimal method of budget allocation to maximize social welfare is proposed under the condition of limited budget by the evaluation function. By applying this system further local governments will be able to determine their adequate service level and budget size.

• 대한건축학회논문집:구조계
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• 제35권12호
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• pp.181-188
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• 2019

The maintenance of school building is pivotal issue. However, it is difficult to obtain basic analysis data for LCC(Lifecycle Cost) analysis and maintenance planning of school building. Therefore, this study proposed System Dynamics(SD) techniques to make maintenance decisions for school building. The interaction between the major parameters related to the aging of a building, maintenance activities, and cost were expressed in Causal Loop Diagram. Based on this, the formula for the relationship between causal maps was defined and converted to Stock and Flow Diagram. Through the completed SD model the 50-year plan of 214 educational building were tested by considered in account budget, maintainability, and budget allocation opinions. As a result, the integrated SD model demonstrated that it can support strategic decision making by identifying the status class and LCC behavior of school buildings by scenario. According to the scenario analysis, the rehabilitation action of preventive maintenance that primarily repairs the buildings in condition grade C showed the best performance improvement effect relative to the cost. Therefore, if the proposed SD model is expanded to consider the effects of other educational policies, the crucial performance improvement budget can be estimated in the long-term perspective.

• 경영과정보연구
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• 제19권
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• pp.49-81
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• 2006

The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

• 전기학회논문지
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• 제57권7호
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• pp.1235-1240
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• 2008

In this paper, we presented an active RFID system in 2.45GHz range including LNA, Mixer and gain block. And in this work, a link budget model for RFID applications are proposed. We describe the detailed design and implementation of our system. Our components in RFID system has features such as low Noise Figure, reliable energy budget, and standard compliance with ISO 18000-4. Our receiver is effective for development and evaluation of prototype applications because of the flexibility of the design hardware. So, our platform will be suitable for versatile item management applications.

• 산업경영시스템학회지
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• 제6권8호
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• 산학경영연구
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• 제2권
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• pp.171-204
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• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

• 한국기록관리학회지
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• 제22권3호
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• pp.55-81
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• 2022

이 연구는 공공기관의 기록전문직들이 기록관리 사업예산을 지속적으로 확보할 수 있도록 예산 확보 전략을 탐색하는 데 목적이 있다. 공공기관에 근무하는 기록전문직들의 예산 확보 사례를 연구함으로써 예산 확보에 영향을 주는 환경 요인과 그에 따른 예산 확보 전략은 무엇인지 분석하고, 예산 확보와 관련한 기록전문직의 역할과 제도개선 방향 등의 함의를 제시하였다. 질적 연구 방법을 통한 분석 결과, 예산 확보 영향 요인으로 4개의 상위범주, 10개의 범주를 추출하였다. 상위범주 4개는 기록전문직의 직무환경, 모기관과 조직문화, 사업과 예산 특성, 제도와 사회 환경이다. 기록전문직의 예산 확보 전략으로는 총 3가지 상위범주, 13개 전략 코드를 도출하였다. 기록전문직은 '개인 중심의 역량 동원', '조직과 대내 환경중심의 관계 맺기', '대외 환경 중심의 트리거 찾기' 전략을 구사하고 있다. 이 연구는 기록전문직이 기록관리 사업을 추진하는 현장에서 바라보는 시각을 강조하였으며, 예산 확보를 위한 기록전문직의 역할뿐만 아니라 제도 개선에 대한 방향까지 제시하였다는데 그 의의가 있다.

• 대한간호학회지
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• 제14권1호
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• pp.34-49
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• 1984

This study was carried out to collect basic information of the budget and management of the nursing service equipment A survey was conducted with charge nurses (72), head nurses (400), supervisors (93), nursing directors (43) in 134 Hospitals The questionnaire was consisted of 34 questions related to management of budget, facility, supplies, and equipment We investigated from l0th to 22nd, Oct 1983. The results obtained were summarized as follows: 1) A budget for the department of nursing was 65.4% (51/78) 2) A budget commitee was 43.6% (34/78) 3) 51.3% took corrective action for the deviation from the budget, if indicated (40/78) 4) An established lost conciousness program in the hospital was 87.2% (64/68) 5) A formalized system for the maintenance of supplies for the patient care units was 87.2% 6) 87.9% had stocks level which was established for patient care units. 7) 64.6% had safeguards for the storage of special equipment which was investigated regularly in 54.7%. 8) The director of nursing or her representative, participates in the selection was 72.4%, 9) 58.2% was provided instruction in the use of equipment by manufacturers of technical equipment.