「禪武道, 수행과 건강」에 대한 논평

허익구 한국불교상담학회 2021 한국불교상담학회 학술대회지 Vol.16 No.-

목표원가계산에 관한 연구

許益九,洪孝錫 진주산업대학교 1997 論文集 Vol.36 No.-

The purpose of this study is to investigate the conceptual structure of target costing and target costing process. Traditional cost analysis has focused on the role of cost information in setting prices. Traditional cost analysis has also focused almost exclusively on the production stage in the mistaken assumption that since many costs occur in production, the costs must also be determined in production. Traditional cost analysis can thus be misleading for several reasons. ⑴ Most production costs are determined before production. Therefore, cost reduction activities at the production stage are misguided. ⑵ Many product prices are market determined and not cost determined. Therefore, to focus on cost as a determinant of product price is to risk bringing a product to market that is not price competitive or that returns an unacceptably low profit. ⑶ The absence of cost as a design specification may lead to inefficient product design. ⑷ The changing business environment has caused more and more costs to be determined in the product planning and product designing stages. Target costing links strategic and profit planning to product cost by determining target costs only after target prices and profits have been calculated. Target costing should acquire greater importance as companies become more automated, as costs are determined earlier in the product life cycle, and as competition becomes more intense. Target Costing is much more than a simple techique of setting cost targets: it is an integrative mchanism of linking the various functional areas of business into a coherent system. The target costing process is closely tied to the strategic planning process because target costing encompasses a broad range of both upstream and downstream costs from manufacturing. At the implementation level, target costing systems are linked to nearer-term operations by drawing on the medium-term profit plan for the profit targets used in the target cost computation.

새로운 성과지표를 이용한 경영혁신의 관리적 의미

허익구,이상식 진주산업대학교 농업기술연구소 1998 農業技術硏究所報 Vol.11 No.-

As competitive pressures continue to intensify in the global marketplace, companies are demanding more from their business strategy and innovation such as performance measurement systems, TQM, JIT, reengineering, restructuring and benchmarking than ever before. Business strategy and management innovation techniques are closely related with each other. In this paper, we will examine new performance measurement system, Balance Scorecard, in view of strategy. Traditional financial performance measures largely ignore customer and competitive perspectives, so they fail to generate early warning signals of charges in the marketplace. Since companies can easily lose ground if they fail to react quickly to those changes, traditional financial performance measures tend to work against the optimization of shareholder value. In the mid-1980s, many companies began to overhaul their performance measurement systems because of their disillusionment with the results of relying on strictly financial performance systems. The balanced Scorecard, which is new performance measurement system, complements financial measures of past performance with measures of the divers of future performance. The objectives and measures of the scorecard are derived from an organization's view and strategy. The objectives and measures view organizational performance from four perspectives : financial, customer, internal business process, and learning and growth. In the future, the Balanced Scorecard will become the conner-stone of the strategic management system.

무보증회사채등급 변경이 주가에 미치는 영향

허익구,김경수 한국산업경제학회 2002 산업경제연구 Vol.15 No.2

진주산업대학교 교육원가 분석에 관한 연구

허익구,홍효석,김동훈,박용철 진주산업대학교 2000 論文集 Vol.39 No.-

Currently the need of educational service is being increased. An effort is needed to cope with dynamic environment. But It is not easy for the national university to assist the finance. The purpose of this study analyze to educational cost for the Chinju national university in 1999. The result supplies an useful information of the decision making of management in chinju national university. The range of our study is limited in calculating and analyzing the educational cost except for the post-graduate course and consignment.

會計情報시스템의 成功要因 및 評價에 關한 硏究

許益九,金東勳 진주산업대학교 산업과학기술연구소 1996 산업과학기술연구소보 Vol.- No.3

The purpose of this study is to study the factors which are believed to influence the success of Accounting Information Systems(AIS), and to help develop, introduce, and operate a more successful AIS in Korean firms. For this purpose, we reviewed the results of past studies on the successful factors of AIS, then introduced a new studying model. In this new studying model, the factors affecting a success of AIS are user's participation in computerization projects, support of top management, education and training for end users, user's cognitive style. user's attitudes toward the computerized AIS and EDP staffs, personal factors and ability of EDP staffs etc.. On the other hands, evaluating indicators of AIS success is used generally the surrogate variables which are user's satisfaction, quality of AIS and usage of AIS. Because it is difficult that evaluator measures the benefits of AIS numerically.

무보증회사채발행에 대한 연구

허익구,김경수 한국산업경제학회 2001 산업경제연구 Vol.14 No.3

감사의견이 이익반응계수에 미치는 영향

허익구,박용철 진주산업대학교 1998 산업과학기술연구소보 Vol.- No.5

An Independent auditor`s opinion on financial statements is one of the most important responsibilities. Investigating capital market impacts of qualified opinion has been interest to accounting researcher. Previous studies assumes that qualified opinion conveys adverse information to the market response. These type of research are mixed that some studies find evidence of a significant negative price reaction, others do not. Then I hypothesize that a qualified opinion reduces the market`s respones to earnings announcement. In this study the market`s response to an earnings announcement is measured by the slope of coefficient in the regression of unexpected returns on unexpected earnings. To test the change. I distributed sample firm that is qualified firm and non qualified firm. Then I perforined a cross-sectional regression. The Results are consistent with the hypothesis that earnings response coefficient are changed negatively significant to the issuance of a qualified opinion.

기업실패 예측을 통한 현금흐름표의 유용성에 관한 연구

許益九 한국산업경제학회 1995 산업경제연구 Vol.8 No.2

화의절차와 정리위원의 회계적 판단에 관한 고찰

허익구,배주한 진주산업대학교 1998 論文集 Vol.37 No.-

The bankruptcy of a company causes other companies to be bankrupted since a company has linked with other companies and financial institutes as a dependent relationship. This crisis is considered as a social problem. What is worse, this serious economic situation makes many sound companies to be bankrupted. There is a measure to protect those companies from bankrupting thorough by the Bankruptcy Law, The Composition Law, The Liquidation Law. However, to resolve the problem between debtor and creditor is complicated procedures due to the confusion of interpretation of those laws. THus, mangers have difficult to deal with liquidation, composition procedures, bankruptcy procedures before resolving those legal problems. Thus, the purpose of this paper is as follows: First, providing deep understanding to the managers through the investigation about composition procedures. Second, providing a guideline to make managers to deal with composition procedures efficiently. Finally, providing some important factors which should be considered when they deal with financial aspects as accountants.