연구논문 : 국내기업의 품질전략과 경영통제시스템간의 상호관계에 관한 연구

신홍철,김란 ( Hong Chul Shin,Ran Kim ) 한국품질경영학회 1994 품질경영학회지 Vol.22 No.2

OPEN SUBGROUPS IN CHARACTER GROUPS

신홍철,Shin, Hong Chul Korean Mathematical Society 1964 數學 Vol.1 No.1

이축연신 PTFE 막 제조 공정에 관한 연구 (2)

신홍철 ( Hong Chul Shin ),김성철 ( Sung Chul Kim ),조을룡 ( Ur Ryong Cho ) 한국고무학회 2007 엘라스토머 및 콤포지트 Vol.42 No.3

이축 연신에 의한 폴리테트라플루오로에틸렌 (PTFE) 막을 제조하기 위한 성능평가 실험에서 (TGA) 및 DSC 측정결과 용융점은 344.1℃로 비교 시료인 수입산 GE Osmonics PTFE 막과 비슷함을 보였으며 결정화도는 42.5%로 GE Osmonics PTFE 막 보다 조금 높게 나타났다. 기공의 평균크기는 0.716㎛였으며, 평균유량은 1,579 LMH로 GE Osmonics 샘플에 비해 다소 높게 나타났다. 제거효율은 30.5%로 비교 시료보다 다소 낮음을 알 수 있었다. In the performance test of polytetrafluoroethylene (PTFE) membrane, melting temperature and crystallinity were 344.1 ℃ and 42.5%, respectively, according to TGA and DSC analysis. These values were similar to those of commercially available GE Osmonics PTFE membrane. The average of pore size was observed 0.716㎛ and the average flow rate was 1.570 LMH. These are slightly higher values than those of GE Osmonics sample. The filtering efficiency rate was 30.5%.

지방자치단체 성과관리를 위한 원가정보의 산출 및 활용에 관한 연구 : 부천시 국제영화제 운영사업 원가분석 및 제언

신홍철 ( Hong-chul Shin ),이효 ( Hyo Lee ) 한국회계학회 2018 회계저널 Vol.27 No.1

현재 우리나라 지자체의 경우 (복식부기에 기초한) 발생주의 회계와 프로그램 예산 그리고 성과계획서와 성과보고서의 작성·공시 의무화 등 성과관리 전개의 핵심 인프라를 갖춘 상태이다. 또한 사업원가정보의 중요성을 인식하여 원가계산준칙을 제정하고 2012년부터 시행해오고 있다. 그러나 예산제도와 회계제도간의 상호 연계 부족, 원가와 관련한 세부적인 사업내역과 구체적인 원가기초자료의 미비, 유사 지자체나 사업들 간의 상대평가를 통한 예산절감의 동기부여를 포함한 원가정보에 기초한 효율성 지표 활용 등에서 본래의 목적 달성에 실패하고 있다. 가장 아쉬운 점은 사업성과를 (성과계획과 성과보고간의 연계고리인 성과지표 형태로) 측정하여 투입총원가와 비교·분석하지 못한다는 점이다. 원가정보산출 또한 인건비 집계를 비롯한 직접원가와 간접원가 등 세부항목 분류 미흡, 보다 상세한 원가산정을 위한 기준과 지침, 매뉴얼 부족 등의 제약으로 아쉬움을 보인다. 선도적으로 원가정보를 활용하고 있는 부천시의 행사축제비용 공시 사례를 통해 현행 사업원가산출 제도의 유용성과 아쉬움을 살펴 본 본고에서는 국내 지자체 원가정보의 활용 개선방안으로 크게 6 가지를 제안한다. (i) 총원가에 기초한 예산사업 성과측정: 사업별 성과측정 기반구축, (ii). 경제적 의사결정 지원을 위한 원가정보 활용 확대, (iii) 성과관리와 예산·회계의 체계적 연계: 사업구조화 재정비 및 성과보고의 강조, (iv) 원가정보에 기초한 핵심성과 지표(KPI)의 활용, (v) 원가계산준칙의 개정 및 보완, (vi) 원가정보의 공시 확대 및 인센티브를 통한 재정효율성 제고 등이다. For the successful implementation of performance management, Korean local government adopted program budget as well as accrual accounting(including double entry bookkeeping system) and required the disclosure of performance plan and performance report. Also, recognizing the importance of cost accounting standards for the calculation of program cost(and/or related activities), Korean local government prepared and finalized the cost standards to be effective from 2012. However, due to the failure of connecting budget and accounting, lack of detailed program cost information and relative poor utilization of efficiency measures based on cost information for budget reduction, they fail to achieve intended objectives. The critical problem is that variance analysis based on the comparison between targeted performance(in a relevant performance measure which connects performance plan and actual performance report) and full cost of program. Another problem is the lack of guideline and manual which will be helpful for assigning direct and indirect costs(including personnel and supportive staff cost assignment) to the target program(cost object). Based on the case study of program cost disclosure(Buchen city’s BiFan fest), we pointed out the potential usefulness and limitation of program cost calculation and disclosure. With these limitations in mind this paper suggests 6 possible ways to upgrade performance management of Korean local government.

Hospitality 일반 : 관광지선택 의사결정단계에 따른 장애요인에 관한 연구

신홍철 ( Hong Chul Shin ),배준호 ( Joon Ho Bae ) 한국호텔외식경영학회(구 한국호텔경영학회) 2007 춘계학술대회 Vol.2007 No.-

관광동기가 의사결과 행동의도에 미치는 영향 관계 : 대학생 중심 Focusing on College Student Market

신홍철 ( Hong Chul Shin ) 대한관광경영학회 2008 觀光硏究 Vol.22 No.4

초기 魯迅의 휴머니즘과 개성주의

申洪哲(Shin Hong-chul) 대한중국학회 2007 중국학 Vol.28 No.-

정책연구 : BSC를 이용한 중소기업의 성과관리 및 경쟁력 제고

신홍철 ( Hong Chul Shin ) 한국중소기업학회 2008 中小企業硏究 Vol.30 No.4

관리회계 관점에서 본 프로그램 예산의 핵심 이슈 및 정부의 과제

신홍철(Hong-Chul Shin),최웅용(Ung-Yong Choi),김완희(Wan-Hee Kim) 한국관리회계학회 2004 관리회계연구 Vol.4 No.2

한국정부는 2004년 하반기에 50여년만의 가장 획기적인 재정(즉, 예산ㆍ회계)개혁이라고 할 프로그램 예산을 도입하기 위한 첫걸음을 내디뎠다. 예산편성 단계는 물론 사후분석과정에서 원가(특히 프로그램 원가)정보의 활용 경험이 실질적으로 전무한 한국정부의 현실적인 선결과제는 프로그램 예산제도 정착의 핵심인 원가시스템의 구축이라 할 수 있다. 성공적 정착 이후에도 당초 기대한 효과를 발휘하기 위해서는 초기의 원가시스템이 관리회계시스템으로 확대ㆍ운영되어야 한다. 이러한 바람직한 변화 추이에 대한 예상을 토대로 본 연구는 정부재정혁신의 핵심과제인 프로그램예산제도의 도입에 따른 원가ㆍ관리회계 이슈를 도출하고 이에 대한 한국 정부의 바람직한 정책대안을 제시한다. 이 과정에서 관리회계 전공 교수나 실무자들로 하여금 정부예산 및 회계와 관련된 관리회계 이슈에 대한 관심을 높여 관련 연구 영역의 확대를 도모하고 새로이 도입될 프로그램 예산제도가 성공적으로 정착하는데 일조할 수 있는 기회를 강조하고자 한다. 아울러 새로운 예산제도의 성공적 정착을 위한 추가적 고려사항을 제시한다. Korean government is now in the process of introducing new budgeting system (so-called program budget) in order to improve and up-grade current line-item budget system. It is well known that for the successful implementation of new program budget, following two critical success factors should be properly taken into account in the design of new system. One is the organization structure of program(and activities or tasks associated with program itself, if relevant) and the other is the calculation of costs of programs (and/or activities). Also Korean government is now establishing new (central and local) governmental accounting standards based on accrual accounting and double-entry booking system, both of which are assumed (theoretically) to playa critical role as a key infrastructure of program budgeting and related financial reporting reform. Ultimate goal of program budget is to improve the efficiency of government use of limited resources. In this sense, program budget is scheduled to move to the performance budget which can be linked to the strategic performance management. Decentralization of decision making authority as well as accurate and reliable measurement of the performance of organizational unit is prerequisites for successful implementation of performance management system. Currently, performance management is emphasized and pursued by different Korean government such as OMB, GAO and Ministry of Internal Coordination. Considering that, until now, Korean government had neither experiences in adopting program budget (or its equivalent) nor basic knowledge of costing techniques(e.g., ABC) and cost concepts(e.g., direct/indirect cost, full cost etc.), it is imperative for the government to construct an adequate program-based costing system. Cost accounting will play an important role in providing various users(such as parliament. budget analyst etc.) with information they need in terms of full and relevant costs of programs and activities so that managers use available resources in the most efficient and effective manner. As mentioned in the above, there are many ways management accounting professors can contribute to the successful implementation of program budget and related (managerial as well as financial) accounting reform which are now being pursued in the name of accrual accounting and double entry booking. To name a few of these candidates. ABC/ABM for the cost assignment, responsibility accounting system for decentralization, development and use of non-financial measures in the name of BSC for strategic performance management and relevant cost analysis for different purposes (such as pricing. cost control etc.) can be listed as possible areas that need to draw the attention of management accounting professors. It should be recognized that budget systems are not created and established overnight, but have to be evolved gradually through distinct stages. In this regards, not only the support from all layers in organization (including top management's commitment) but also relevant education and training are required so that probable resistance from civil officers against new management systems to be minimized. Introduction of new program budget, as a budget reform, is never an easy transformation program. Instead, it may be time-consuming and risky project to succeed without unlimited support from a variety of departments and related stakeholders.

정부성과관리제도의 개선방안 -한국과 미국의 비교를 중심으로-

신홍철 ( Hong Chul Shin ),음선필 ( Sun Pil Eum ) 홍익대학교 법학연구소 2014 홍익법학 Vol.15 No.1

Currently 3 major Korean governments who are in charge of controlling and evaluating the performance of Korean governments department agencies are (i) Office of Prime Minister under the Framework Act on Public Service Evaluation(FAPSE), (ii) Ministry of Strategy and Finance(National Fiscal Law), (iii) Board of Audit and Inspection of Lorea(BAI: National Fiscal Law and National Accountjng Law). Major weaknesses of current Korean government performance management are summarized as follows; (i) performance management is performaned in a fragmented way rather than in an integrated manner, (ii) focus too much on the evaluation score rather than using performance measurement as a feedback and learning tool, (iii) performance informations are not adequate and useful which results in ineffective use of those information for the improvement of government performances, (iv) strategic planning and performance reporting is far from being satisfactory. As for the USA, since 1993 GPRA enactment, they have evolved and showed the sign of positive results from diverse aspects. Especially, they emphasize performance management as a tool for the fiscal efficiency improvement mechanism rather than as a score management. Also they have pursued performance enhancement in long term perspective and emphasized employees learning and traning so that the organizational culture can be transformed following the philosophy of GPRA. With these advantages of USA`s experience under the GPRA, it`s time to suggest the necessary directions for the change in Korean government`s performance management. Key alternatives can be 3 ways. (i) refiguration of existing 3 key performance management regulating organizations, (ii) enactment of new performance management laws like GPRA and GPRAMA which will replace existing FAPSE, (iii) establishment of new governmental agency who will be in charge of government-wide performance management(including evaluation and coordination among different departments and agencies). With current limitations which reduce the potential usefulness of performance management in general by Korean government in mind and based on the review of USA`s best practices since 1993 GPRA, this paper compared possible major alternative directions for the necessary changes including legislative measures and organizational restructuring.