稅務會計上 資本去來에 관한 小考

全雄哲 진주여자전문대학 1985 論文集 Vol.7 No.-

稅務會計原則 定立에 관한 小考

全雄哲 진주여자전문대학 1984 論文集 Vol.6 No.-

投資中心點의 投資收益率 調整方案에 관한 小考

全雄哲 진주여자전문대학 1993 論文集 Vol.16 No.-

The standards of performance evaluation in investment center are thought as return on investment(ROI) and residual income(RI). However ROI is preferred to RI, for some reasons, in practice, it still has some problems as follows. 1) The most serious undesirable effect of using ROI is that it can discourage managers of division with high rates of return from making new investments. 2) Under most ROI measures, new investments that will eventually yield satis-factory returns earn a law return at the outset. This occurs because new assets are initially included in the investment base at cost (gross book value). 3) Although the concept of return on investment is widely understood, the return on investment as calculated by the divisional measurement system is not. Accordingly, this study introduces a structure of calculation in order to mitigate dysfunctional effect in the goal congruence (the most serious undesirable effect of using ROI) The structure of calculation as follows. · budgetary ROI × budgetary investment=budgetary income-A · budgetary ROI × actual investment=computed income-B · actual ROI × actual investment=actual income-C Here, "A-B" is investment variance, "B-C" is ROI valiance, and "A- C" is total variance. In accordance with the calculation structure above, the dysfunctional avoidance of investment may be controlled by recomputing ROI for performance evaluation. If "A-B becomes "+" by avoiding investment only, then ROI for performance evaluation is adjusted "-" Conversely, If "A-B" becomes "-"by investing more than budget, then the ROI is adjusted "+". Hower this adjustment method may be applied to control the dysfunctional effect in the goal congruence, it is the limitation of this study that the other problems of using ROI still exist.

物價變動하에서의 會計責任에 대한 考察

全雄哲 진주여자전문대학 1994 論文集 Vol.17 No.-

Under a historical cost based system of accounting,inflation leads to two basic problems. First,many of the historical numbers appearing on financial statements are not economically relevant because prices have changed since they were incurred. This is, of course, the problems of representational faithfulness as an element of the primary quality of reliability. Second, since the numbers on financial statements represent a monetary amounts expended at different points of time and, in turn, embodying different amounts of purchasing power, they are simply not additive. Because of these two problems, several aspects of the revance quality are badly impaired under historical costing and, in turn, uses of financial reporting for accounting responsibility are similarly inhibited owing to its shortcomings. Accordingly, the purpose of this study is to examine proplems of accounting responsibility owing to changing prices and, to present improvements for its. Therefore, this study recognizes accounting responsibility relying on the institutional functions of accounting and executive problems of accounting functions by changing prices then improvements for those are presented. The presentations of concrete devices is difficult because of disagreement for terms, concepts, and practice of inflation accounting model. Accordingly, the results of this study presents the direction of improvement as follows 1) General price level-inflation accounting easy to restate and objective must be applied from the viewpoint of the institutional accounting and accounting environment. 2) The revisions and creations of the accounting standards, rules and the laws related must be provided for the useful accounting institution.

활동기준원가회계의 유용성 제고에 관한 소고

전웅철 진주여자전문대학 1997 論文集 Vol.20 No.-

The disadvantages of traditional costing systems(TCS) used in manufacturing firms have recently attracted considerable attention : TCS provide little information on the sources of competitive advantage. In contrast, activity-based costing(ABC) is a costing technology that provides information for continuous improvement in manufacturing. ABC traces costs to products according to the activities performed on them. The results are that it provides accurate cost information, and then helps managers to make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. In spite of these advantages, ABC may have some limitations influencing on its usefulness. In this study, the limitations imply the view points of ABC assumptions, adoption and implementation, and empirical researches Two assumptions underlying ABC are homogeneity and proportionality. The first assumption, homogeneity, means that the costs in each pool are driven by a single activity or by highly correlated activities, and the second assumption, proportionality. means that all costs in the cost pool should vary proportionally with changes in the activity level. Violating its assumptions, ABC may not produce better cost data than TCS. Accordingly, two of these assumptions must be evaluated using regression analysis, which can be performed readily on a personal computer with statistical software. It is a good idea to carry out this evaluation before using ABC as relevant costing system. Finally, the limitations of the rest may be reduced by cooperating, and communicating among organizational person.

效率的 豫算統制시스템 運用에 관한 小考

全雄哲 진주여자전문대학 1996 論文集 Vol.19 No.-

Budgeting ofen produces strong reactions from employees. Some managers use budgets in such a way that employees perceive the budgets as a means of squeezing the last unit of productivity out of them, or merely as a means of identifying the poor performers. Therefore, budgeting has not always the positive aspects of human behavior. Another important motivational aspect of budgeting is related to managements recognition that supporting for the budget must be maintained at all of the organizational levels. These viewpoints imply that budgeting has organizational and behavioral effect. The purpose of this study is to propose the device relating to efficient budgetary system, and the main contents are followings. ① the implication of motivation related to budgeting ② the organizational and behavioral aspects of budgetary control ③ the presentation of device relating to efficient budgetary system Some researchers have argued that previous accounting studies on budgetary motivation and the generally accepted principles of responsibility accounting are consistent with the expectancy mode1,on the other hand, that relation between motivation and budgetary control is negative(-). It recognizes that these results are derived from different business conditions. Conclusively, the efficient budgetary systems imply that budgets are adapted and developed to be contingent to business conditions.

活動基準原價計算에 관한 硏究

李一琴,全雄哲 진주여자전문대학 1997 論文集 Vol.20 No.-

The inadequacies of exiating cost accounting system have recently been the focus of much researches, that is. discussion on disadvantages of traditional costing systems(TCS). In this viewpoint this study reviews advatages of activity based costing(ABC) and then design and implementation of ABC. Advantages of ABC is that TCS have many failings - in particular, their inability to repore acequate cost informations for managing orgarnizations. ABC can provide a better understanding of how to reduce costs by managing the activities that cosume resources. One key to the application of ABC is a clear understanding of the physical activies represented by the structures of a particular ABC system. This study identifies design and implementation and theoretical suructures of ABC that have three elements as activities; activity centers, cost drivers, and resource categories

배열 도파로의 간격변화에 따른 AWG WDM 설계 및 제작

이용태,김동근,정형곤,안병찬,신양수,백수현,이형종,전웅철,구자현 한국통신학회 1998 한국통신학회 기타 간행물 Vol.- No.-