ABC 도입기업의 경영성과 비교분석에 관한 연구

兪日根,崔誠鎬 弘益大學校 科學技術硏究所 2005 科學技術硏究論文集 Vol.16 No.-

The purpose of this research is to develop the estimation index that measures the effect of ABC's introduction through comparison and analysis of management outcomes between companies that have introduced ABC or not. This research can be of help to basicially understand the activity-based-costing using literatures of the inside and outside of the country. Also several financial ratios, such as an amount of money on economically a value added, distribution ratio of product cost are used to develop estimation index. As well, through the result of this research, we can know that the introduction of ABC would bring postive effects of enterprise's outcomes Moreover, the estimation index developed in this research can be used when the the enterprises that have already introducted or will introduce the ABC evalute the effect of ABC's introduction.

産業設備의 耐用年數 分析에 關한 硏究

兪日根 弘益大學校 1987 弘大論叢 Vol.19 No.2

Since the industrial properties are developing fast and the portion of them in the investment of the industries becomes great, the high availability and economic usage is one of the problems we are coping with. For this efficiency, the information of the life analysis for industrial properties is highly recommended. The life analysis is able to afford the information for the values of industrial properties and then suitable time for substitutions of old properties for the new and the right prices for marketing. In this paper, the usage of survivor curves and the 18 Iowa type survivor curves were introduced. And the results of the usage of them and those of the way of the Korean tax laws with the Same data were compared. As a result, the final data from the tax system were not close to those from the suggested method here and seems not to be reasonable as much as the last. Consequently, the further study for this area seems necessary for the proper taxation and the economic management of the industries.

遲延이 許用된 設備增設의 經濟的 硏究

兪日根 弘益大學校 1990 弘大論叢 Vol.22 No.2

When growth in demand for goods or services takes place, it tends to be continuous, while the growth in total facility capacity tends to be available only in discrete steps. This paper deals the problem how to determine the size of the addition(Economic package) or the frequency of addition(Economic interval) that maximizes profit when total facility capacity should be expanded in discrete steps according to the growth of demand. Here, small and frequent additions have advantages to avoid idle capital and large units tend to have smaller initial costs. To determine the economic interval and package, the possibilities of the delay of facility addition below the demand size and the penalty of it are added in the consideration and analysis. This consideration results in different economic interval and size in the minimization of total costs of operation.

산업설비의 경제성 분석을 위한 실질적 감가상각 방법의 연구

유일근 한국경영과학회 1989 한국경영과학회 학술대회논문집 Vol.- No.1

Since the weight in the investment for industrial properties of a business enterprise becomes bigger, the economic analysis of them becomes very important. One of the important factors for the economic analysis is to measure the depreciation of a property accordance with the passage of ages. However, the depreciation methods which are prevailing now do not seem to represent the real decrease of the value with the passage of ages within the probable life of a property. In this paper, another depreciation method which can possibly represent the real value decrease with the results of the analysis of the real world sales data of 222 industrial properties is developed. A big difference of the new method is to emphasize the first-year-decrease of a value which is extraordianrily greater than the other year's decreases.

投資代案의 經濟性分析과 順位決定基準의 硏究

兪日根 弘益大學校 1989 弘大論叢 Vol.21 No.2

Funds of a cooperation are usually limited. Thu, the efficiency of available funds in the investment to unknoun projects and facilities is very important for the finance and management. The 13 methods listed here were developed so far as ranking criteria for the efficient investment among the capital expenditure opportunities. Since each of these has some advantages and disadvantages comparatively, the analysis is needed to choose the right one for each case of cooperations. These days, the tendency of the ranking criteria becomes to indlude all the qualitative and strategical influences as well as quantitative amount of cash flows of the investment alternatives. Thus, in this paper, the economic analysis throughout the ranking criteria is performed and some proposals are made for the actual investment critieria.

기술자산평가의 국내외 현황과 방법의 비교

유일근,박경현 한국경영과학회 1999 한국경영과학회 학술대회논문집 Vol.- No.1

본 논문은 기술자산에 대한 국내외 현황을 통해 기술자산평가방법에 있어서 차이점과 장단점 비교를 통해 국내 기술자산 평가가 나가야 할 방향을 제시하고자 한다. 재정 경제부는 많은 중소-벤쳐기업 육성을 위한 기술담보대출제도를 시행하고 있다. 이 제도는 기술 집약적 중소-벤쳐기업의 자금난 완화를 위한 것이다. 현재 행하고 있느,ㄴ 기술담보대출제도는 기술평가보다는 부동산 등의 물적담보위주로 운영되고 있어서 대출의 어려움 뿐만 아니라 새로운 기술에 대한 개발과 확산에 많은 장애요인이 되고 있다. 기술자산의 객관적 평가는 기술을 바탕으로 하는 중소-벤쳐기업의 자금난 해소를 통해 기술개발촉진을 가속시킬 수 있다. 본 논문에서는 이러한 점을 고려하여 시술자산평가를 하고 있는 단체를 통해 기술자산평가 방법을 구체적으로 알아보았고, 자산평가과정에서 사용되는 평가요소추출과 비교를 통해 국내 기술자산 평가시스템의 장단점, 그리고 국내 평가시스템의 나아가야 할 방향을 알아보았다. 현재 미국에서 기술자산평가를 행하고 있는 단체로는 미국 국립기술지원센터(NTTC), 연방기술자원센터(FTTC), 미국항공우주국(NASA) 그리고 교육기술센터 등 여러 기관이 함께 연결되어 연구하고 기술평가가 진행되고 있으며, 우리 나라에서는 한국 산업기술평가원, 한국산업기술진흥회, 산업기술시험원 등의 기관에서 기술평가를 하고 있다. 또한 미국의 경우 NASA를 주축으로 해서 기술개발과 기술의 평가, 기술의 상업화, 기술의 적용, 기리고 기술의 전달에 이르는 작업들을 행하고 있으며, 우리나라의 경우 기술개발촉진 시행령에 의해 기술평가 시스템을 개발하고 기술개발지원 및 기술평가를 위한 여러 활동이 진행되고 있다. 본 논문에서는 국내의 한국 산업기술 평가원과 국외의 미국 국립기술지원센터의 기술자산 평가법을 기준으로 비교 평가하였다.

도박 산업의 비용편익 분석에 관한 연구

兪日根,李在勳,崔炯允 弘益大學校 科學技術硏究所 2002 科學技術硏究論文集 Vol.13 No.-

Gambling industry in Korea is growing for recent years and the trend seems to be continued for a while. However the gambling different from other leisure has a problem such as it does make negative effects to the society and people in addition to positive influence. Therefore, the monetary measure of social benefits and costs out of it is required to analyse and to reduce social damages. However, the extraction of exact data on the benefits and costs of gambling is very difficult because of the variety and abstractness of factors. To solve the problem, this paper tried to analyze Benefit/Cost factors of gambling and to develope a standard B/C analysis model which is applicable to any B/C analysis of similar type of problems. The proposed model would represent the typical method for systematic classification and logic for such types of measuring. We also applied this model to the horse racing gambling for the actual monetary measurement of benefits and costs and for the validity of the model.

경제성공학 : 기술자산평가의 국내외 현황과 방법의 비교

유일근,박경현 대한산업공학회 1999 대한산업공학회 춘계학술대회논문집 Vol.1999 No.-

건설전략에 따른 경부고속도로의 타당성 분석

유일근 대한산업공학회 1999 대한산업공학회 추계학술대회논문집 Vol.1999 No.10

Heuristics Model Simulation을 이용한 효율적 Food Bank 물류프로그램의 개발

유일근,양일선,이재훈,강승우 한국경영공학회 2003 한국경영공학회지 Vol.8 No.1

Food Bank which is spreading national wide these days is an activity that aims for social welfare by delivering surplus food which comes from the process of production, circulation, sales and consuming to the destitute. One of the most important factor of such a Food Bank system operation is an efficient delivering system. That is because of the timeliness of the cooked food and the limit of delivering facilities and labor hours. This paper deals with above delivering problems, and shows computer GUI program developed that can contribute to the efficiency in delivering system under the condition of present limited delivering facilities. The program developed here can designate optimum route within the given places of receiving and delivering the food in the consideration of minimum moving distance and time.