EPS에 관(關)한 일반적(一般的) 고찰(考察)

김구배 한국회계학회 1982 會計學硏究 Vol.4 No.1

在庫管理에 있어서 E.D.P.System 의 Data 處理技法에 關한 硏究

金九培,趙成吉 전북대학교 산업경제연구소 1986 전북대학교 산업경제연구소 논문집 Vol.16 No.-

Recently E.D.P.System is introduced and applicated in various fields. This E.D.P.System has also effected on Accounting and there have been many changes in accounting procedures. Specially, as E.D.P. System is used in order to create the accounting information, it is necessary that preceding accounting procedures be transformed into the data processing methods of E.D.P.System. In this circumstance, it is very important that the inventory system, performing the production and marketing operation effectively, is transformed into the E.D.P.System, because the business profit depends upon the inventory management that is to maintain an adequate level of the inventory as a buffer and to prevent understocking or overstocking from occurring. Therefore, the objectives of this study are as follows; (1) studing the data processing techniques of the E.D.P.System in application the inventory system to E.D.P. System for the efficiency of the inventory management. (2) analyzing the flowcharts respectively in order to add the ability of the inventory manager in the area that the inventory manager can control the data and the information under the E.D. P.System.

資産再評價制度의 周邊環境 變化에 대한 考察

金九培,權庚周 全北大學校 1995 論文集 Vol.40 No.-

This thesis is to examine the new changes of the circumstances around the assets revaluation system carried out in accordance with the Assets Revaluation Law. First of all, in this paper discuss the basic goal and the necessity of this law, secondly analyzes the influence of the assets revaluation on accounting information, business administration, and national economic, and then detect the real conditions involving the operation of the assets revaluation system caused by changing of new circumstances around this system. And it finally intends to suggest and idea to improve the system.

倒産豫測模型比較에 관한 實證的 硏究

金九培,金京烈 全北大學校 1993 論文集 Vol.35 No.-

This study is to compare discriminant model with logit model to incremental predictive power of bankrupt and nonbankrupt firms. For these purpose, this study follows the procedures described below. 1. For a sample of bankrupt companies, 25 firms are selected among failed firms in Korea between 1990 and 1992. And as nonbankrupt companies sample, the same number of firms of similar size in total asset are selected at random in the same industry. 2. Selected independent variables are 6 financial ratios. 3. Discriminant and logit analysis are used to classify failed and nonfailed firms. Results of this study suggest that logit analysis is superior to discriminant analysis in the theoretical sides. Also, in the classifying correct, that inferior to this.

기업퇴직연금제도 도입에 따른 회계규정의 개선방안

김구배,정호섭 전북대학교 산업경제연구소 1999 전북대학교 산업경제연구소 논문집 Vol.30 No.-

1998년 근로기준법 개정으로 퇴직연금제가 도입되었다. 이로써 우리나라도 3층사회보장체계를 갖추게 되었다. 연금회계기준은 연금제도와 상호영향을 주고 받는 연금제도의 근간을 이루고 있어 이에 대한 회계처리규정시 연금제도의 본질적인 이해가 있어야 한다. 기업회계기준 해석의 개정(1999.6.29)으로 근로기준법상 규정하고 있는 퇴직연금보험에 가입한 경우 회계처리가 규정이 되었음에도 불구하고 최근에 도입된 퇴직연금에 대한 구체적인 회계처리가 매우 미비한 실정이다. 기업에서는 퇴직연금제 도입에 따른 기업의 재무상태에 미치는 영향을 충분히 고려하여 적절한 회계정보를 산출하여 회계정보이용자에게 보고하여야 한다. 본 연구에서는 문헌조사와 회계처리의 사례분석을 통하여 우리나라의 퇴직급여의 회계처리의 문제점을 살펴보고 개선방안을 제시하고자 한다.

財務特性要因이 會計政策選擇에 미치는 影響에 관한 實證的 硏究

김구배,김영기 전북대학교 산업경제연구소 2000 전북대학교 산업경제연구소 논문집 Vol.31 No.-

기업경영자의 회계변경 동기는 재무구조의 견실화 도모, 기업환경의 중대한 변화, 및 생산품목과 생산방법의 변경 등의 외부로 공시되는 형식적인 이유이지만 실질적으로는 이익조작 의 목적이 많다. 선행연구에서는 이러한 이익조작 동기를 이익 유연화 측면에서 취급하였지만 특정의 회계정책에 관심을 갖고 특정의 회계정책을 선택하거나 변경하여 보고이익을 조작하려는 경영자의 경제적 동기를 실증적으로 검토할 필요성이 대두되었다. 따라서 본 연구는 우리나라의 기업환경을 고려하여 대표적인 회계정책이라 할 수 있는 감가상각 방법과 재고자산 평가 방법을 중심으로 회계변경 2년 전부터 회계변경 2년 후까지 각 연도별로 분석을 실시하였다. 분석기법으로는 단일변량분석은 T검정과 Wilcoxon검정을 사용하였고 다변량 분석으로는 Logit분석을 사용하여 실증분석을 하였다. 연구결과 감가상각 방법과 재고자산 평가방법을 변경하는 기업에서 재무변수가 회계정책의 변경에 미치고 있음을 알 수 있고 우리나라 기업에서 회계정책의 선택 및 변경의 유인은 정치적 비용가설과 관련된 규모가설과 자금조달과 관련된 부채 지분가설로 설명이 가능하다고 할 수 있다.

損益分岐點分析을 通한 設備投資의 經濟性 計算에 關한 硏究

金九培 全北大學校 1976 論文集 Vol.18 No.-

It is truethat study on estimating economic efficiency in physical investment has been continued. From old methods to LP, and decision-tree approach, estimating in physical investment has been studied multiple but these have not come concrete result what methods are more exactly to choose the alternative plan of physical investment by Break-even-point analysis. This content states to devide two part, one is investment decision under conditions of certainty the other is investment decision under conditions of uncertainty. Investment decision under conditions of certainty, centering linear Break-even-point analysis, studies as follows. (1) Basic model building of Break-even-point in investment decision. (2) Effect of Break-even-point anaysis in strategic investment. (3) Effect of Break-even-point analysis in replacement investment. And under conditions of uncertainty, it is as follows. (1) Important to use probability. (2) Relation between Break-even-point analysis and investment decision under normal distribution. Through this analysis, we obtain three usefulness at least for decision maker. First, decision maker is able to make of use easily this analysis without high degree knowlege. Second, this analysis is useful when desion maker have limitation of time. Third, this analysis to be used probability

聯結材務諸表에 있어서 聯結範圍에 關한 硏究

金九培 全北大學校 1977 論文集 Vol.19 No.-

A study on area of consolidation is most primary issue in consolidated financial statements. Because, as consolidated financial statements is met a social needs and business administrative necessity, it is a decisive factor to consolidate what subsidiary and how. This treatise base upon our own a rule of financial statement in corporation securities maket in 1975 as well as the revised rule of financial statements in 1976, japan's a rule of consolidated financial statement and a principle of consolidated financial statement, AAA supplementary statement No.7 and international accounting standards that appeared a result of modern accounting's development. To select issues for consideration of above contents are as follows. 1. Substantial control standards; by explanation of control concept in the international accounting standards, first ; owns directly more than half of the voting power in another company, seond ; has the power to control, by statue or by agreement, the financial and operating policies of the management of another company. The substantial control standards indicates the latter. Our own current a rule of financial statement don't accept it except indirect owenership. 2. Principle of materiality; this principle is a quantitive standards on small scale subsidiaries. Since SEC announced the standards of materiality, korea as well as japan are concerned with them. 3. Business of character different; if the business of a subsidiaries such as a bank or an insurance company is character different from that of other companies in the group, it has been considered sufficient for area of consolidation. 4. Foreign subsidiaries; the exclusion from the area of consolidation of foreign subsidareies of that the subsidaries operates under conditions in which severe restriction on the transfer of funds by war, political, economic and social uncertanity. Ⅳ chapter take into the fundamental assumptions of consolidation to solve above subject. This is as follows 1. Objectivity; this mean the exclusion of the subjective interpret on the area of consolidation. 2. Consistency; this imply consistency from one period to another for accounting policies and normal view as a going concern. 3. Practicability; it must be practicable to decide on the area of consolidation. Finally, a purpose of this study is not only to grope practical direction but also to promote understanding on the area of consolidation.

資産再評價會計와 一般物價水準修正會計의 比較 硏究

金九培 전북대학교 산업경제연구소 1983 전북대학교 산업경제연구소 논문집 Vol.13 No.-

一般物價水準修正會計와 資産再評價會計의 實證的 比較硏究

金九培 全北大學校 1983 論文集 Vol.25 No.-

This study attempts to compare revaluation accounting with general price level adjusted accounting. For the purpose of this study, the author has selected the listed companies in Korea which practiced revaluation in 1980, and analyze the relationship of the adjusted results of the revaluation data, historical cost data, and the general pirce level accounting data. From the empirical analyses, the findings are summarized in the following way: 1. With respect to the total asset scale, the adjusted results of the sample companies show that REA increased by 7.8% in comparison with HC, and that HC increased by 26.1% in comparison with GPL. This results are caused by the tangible fixed assets' effect. With respect to net income, REA decreased by 68.6% in comparison with HC due to the depreciation expenses' effect, and GPL increased by 476.3% compared with HC. This difference is caused by the fact that GPL includes a purchasing power gain. Therefore, it could be reached the conclusion that the sample companies enjoy a large purchasing power gain. 2. With respect to a fixed asset holding level, we can compared REA with GPL adjusted results, and the results show that REA has a higher fixed asset holding level and a lower net income than HC. Therefore, in proportion to the holding levels of the fixed asset, REA and GPL tend to be far greater difference in the net income ratio. 3. With respect to debt ratio level, that of the companie's being high, the adjusted effect range of GPL will be 14.47 times higher than that of HC. And that of companies' being low, the former will be 3.34 times higher than latter. As a result, debt ratio level has a great effect on income ratio. 4. Also, we analyzed price level adjusted effect by combination of fixed asset holding and debt ratio level. The combined companies whose fixed asset holding level and debt ratio are high, show that adjusted effect's range of the net income is high in GPL to REA. In contrast with this, the combined companies whose fixed asset holding level and debt ratio are low, show that it is low in GPL to REA. 5. With respect to net profit on the sales level, we can analyze the adjused results. The effect of net profit on sales level makes little difference. Namely, it has no effect on the adjusted results just as that of fixed asset holding level or debt ratio. 6. with respect to analyzing results from the companies separated along the difference of the period, in the case of the revaluation, the longer the period of revaluation, the larger adjusted effect's rango of the tangible fixed asset and owner's capital. But it makes little difference on net income and net income ratio. Resultly, general price level accounting has no reation to the period of revaluation. Finally, the results, through the coeffificient of rank correlation's analysis, showed that HC and REA have very high coefficients in the full range of objects studied. HC and GPL, GPL and REA are very low coefficient in net income ratio. Therefore, it will be concluded that TEA is non available in the process of decision making.