대차대조표의 생성과 이론에 관한 연구

윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-

American Accounting Association defines accounting as the process of identifying measuring, and communicating economic information to permit informed judgements and decisions by users of the information. According to this definition, the qualitative characteristics of accounting information is that accounting information is based upon quantitative information. Also, nowadays the research methodology on the qualitative characteristics of accounting information is related with quantitative information. The balance sheet is a quantitative descriptive model that may be instituted in order to ac-count the past or future economic events of business. The information of the past or future economic events of business is most useful for the decision-making of business and management. So, the purpose of this study is to compare and arrange the theory on the balance sheet for understanding and economic decision-making of the user of quantified information.

우리나라 기업의 물류원가계산

윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-

Contemporary business enterprises have significant social implications because their activities are closely related to the interests of inverters, creditors, surbodinates, as well as of the nation and people as a whole. According to the rapid change of business environments, the necessity of definite counting physical distribution cost in Korean business enterprises is on the increase. Every science has a center subject. The center of accounting is the counting and measuring of profits. The process of business administration is to plan and do and see, physical distribution activities, but they consist of transportation, keeping, and loading and unloading. In addition physical distribution cost is called the third source of profits. Under these circumstances that the accurate counting and effective using of physical distribution cost is very important, from cost management or profit management of business enterprises of view. The purpose of this study is searching for the application way and the review on the standard of physical distribution cost. For this study, I'll make fact-finding survey and bibliographic approach by taking advantage of academic thesis and books. The results of this study are as follows. First, standards must be reconstructed according to the rule of physical distribution cost counting. Second, standards have to include the efficient advantage of the information of physical distribution cost, for the decision making and the performance evaluation. Third, standards must emphasize the role of working rules, such as a practical manual or a practical model on using the information of physical distribution cost. Fourth, for the purpose of using the standards as an institutional device of physical distribution accounting, positive support of the government and the authorities concerned is demanded.

會計의 記號言語學的 接近

尹寬鎬 배화여자대학 1996 培花論叢 Vol.15 No.-

The purpose of this study is to suggest the methodology of semiotic cognition in the theory construction and verification of accounting. Today accounting information system can be considered the result of language-centered thought. So the methodology of language-pointed accounting is the project which accounting should solve in the future. For the purpose of this, this study tried the approaches of syntax, semantics and semiotics as the means of construction and examination of accounting theory to recognize accounting linguistically. As the result of this study which employed language as the means of study, the useful facts were discovered by surveying the elementary theories which could be applied extensively to every phase of analysis, design and accomplishment of accounting information system. It was found that the semiotic cognition of accounting had other characteristics compared with other methodologies. First, the linguistic behaviors in accounting events can be observed. Second, by standardizing alternatives in definition and settlement of the problems through accounting practice-oriented approach in the time of mediation of mutnal understanding the elasticity of theory formation is high. Third, especially this study according to each domain is an elementary project in the sphere of accounting information system. And the domain of syntax is an indispensable study field in the design of accounting information system, because in building up automatic transfer journalizing system it is useful in programing the rules of formation of accounting language which is standardized and simplified. Fourth, this method can understand and organize language by input and output system and it can also explain the meaning and use of language.

경제적 부가가치를 이용한 기업가치평가에 관한 연구

尹寬鎬 배화여자대학 2002 培花論叢 Vol.21 No.-

Economic Value Added(EVA) concept is now considered one of the key indices of the Valuation of Company, of course including the management performance. As the ultimate goal of the firm changes from profit maximization to the value maximization, managers come to have an interest in the share holder's value. If the stock price represents the real value of a firm, the EVA will be more closely with stock price than other performance metrics. Scores of companies have turned to EVA over the past few years as a new way to gauge financial performance. Highly regarded corporations like Coca-Cola, AT&T, and Briggs & Stratton have set up EVA measurement systems throughout their organizations. These have provided financial discipline, encouraged managers to act like owners, and, most important, have boosted shareholders' fortunes. The purpose of this study is to make out of the usefulness of EVA analysis in the economic evaluation of the valuation of a company and to illustrate how to implement it. EVA reflects opportunity cost of equity ignored in calculating accounting profit and emphasizes the efficiency of capital employed by measuring how much the manufac turing and selling activities produce the economic profit in excess of cost of gross capital. EVA involves the relationship between return on capital and cost of capital that are basic concepts in the area of financial management. So it is used in appraising corporate value as information on financial performance and provides the clue for the solution of an agency issue between shareholders and management. Furthermore it can be used to evaluate the economy of a capital investment. In conclusion, this paper confirms the fact that EVA is the better proxy representing the real value than accounting earnings. However, in some cases, there in no difference between EVA and accounting earnings, Eva is one of the major variables that explain the stock price. The reason is that the opportunity cost of capital doesn't contribute to enhance the explanatory power to explain stock prices. In summery, this paper suggests that as the society is becoming more complicated and the amount of information is increasing, the valuation of company using EVA should be implemented.

첨단기술의 기술가치 평가기법에 관한 연구

尹寬鎬 培花女子大學 2008 培花論叢 Vol.26-27 No.-

The main objective of this research is to propose a new technology valuation method which is easy to understand and apply. In addition, the method is designed to generate monetary value, rather than score or rank, of technology. To this end, 1 first have reviewed a variety of previous valuation methods and identified advantages and disadvantages of them. Based on the analysis, I have proposed the overall frameworkand detailed procedure of a new valuation method. In doing that, I have emphasized the following factors. First, the new method is applicable to high-tech areas, rather than traditional manufactuhng sectors. Second, the proposed method analyzes the structural relationship between market value and technology value and integrate them into valuation process. Third, the new method takes idiosyncratic charaeteristics of various industrial sectors into account. Fourth, the method is designed to generate monetary value, instead of score or rank. Fifth, the whole process of valuation is module-based where respective modules focus on specific functions but, as a whole, constitute a systematic framework. Sixth, the set of input data comprises two parts, a sub-set provided by individuals or organization to be evaluated.

우리나라 기업의 물류원가계산 방법과 활용방안에 관한 연구

윤관호,이병길,손종구 한국물류학회 1997 물류학회지 Vol.7 No.-

단체교섭에서 회계정보의 역할에 관한 고찰

尹寬鎬 배화여자대학 1994 培花論叢 Vol.13 No.-

According as the activities of labor union recently came out into the open, collective bargaining between labor and management was no more in the level of physical bargaining on the basis of strength contest. And the two sides came to have increasing interests in the utilization of accounting information as a realistic and reasonable base and the necessity of information notification toward labor union. The purpose of this study is to clarify the role of accounting information in collective bargaining by examing three theoretic models - Game Theoretic Models (Nash Model, Zeuthen Model, Pen Model), Quasi-Temporal Model(Cross Model), Behavioral Theoretic Models(Stevens Model, Walton and Mckersie Model). The results of this study are as folows. Fiest of all, the game theoretic Models suppose that one side(between labor and management) does not know about the other side's alternative but has perfect knowledge of both sides' utility function and asymmetry information. As a rule this theoretic model defies the role of accounting information because it presupposes rationality, perfect knowledge, and mutual independence of alternative. Also this theoretic model is a static in the process of collective bargaining and chiefly pays attention to the results of negotiation. On the other hand, the quasi-temporal model is adaptative and dynamic in the sense that it gives consideration to the change of the total wages according to the point of time of information offer in the process of the negotiation. Also the behavioral theoretic models on the basis of game theoretic models persuppose the quality feature of the effect of information notification for the resurts of the negotiation. But we should admit that this theoritc model is also an explanatory model. Therefore we will have to make wider and deeper studies of these three theoretic models for the application to practical business.

소프트웨어 원가계산에 관한 연구

尹寬鎬 배화여자대학 2003 培花論叢 Vol.22 No.-

Software industry . is the most brain-intensive information industry and high value-added one. Therefore the industry is fit for Korea which has enough high skilled human resource but poor natural resource. The selection of software cost accounting system became very important because the size of software sales is big enough to affect the financial statement and business decision. The purpose of this study is to present the basic structure of software cost accounting which is applicable to software industry in accordance with current cost accounting standards in Korea. There are no standards which are generally accepted in the field of software cost accounting in Korea. In order to establish the theory behind the development of software cost accounting standards, this study examined the standards which have been discussed in America, Japan and other countries. It has been known that in software cost accounting the standards were hard to be developed because the relationship between input and output is obscure. Also the cost control was difficult since software goods and work-in-process are intangible. But mechanism through in the process of software production and standardization through the skill which have been accumulated in software industry have been underway. Thus the software cost accounting procedures which are objective and reasonable could be developed in the near future. The study tried to present the basic structure of software cost accounting for software industry. This study suggests that the accurate estimate of software cost is very important for copying with severe competition in software industry. In such a situation more rational cost accounting system will be needed for the effective budgetary planning and control as well as performance control.

韓·美 會計情報基準의 比較硏究

尹寬鎬 배화여자대학 1993 培花論叢 Vol.11-12 No.-

Contemporary business enterprises have a significant social implicants because their activities are closely related to the interests of inverters, creditors, surbodinates, as well as of the nation and people as a whole. The purpose of this study is to systematize accounting information standards for effectively utilizing the available accounting standards for business enter-prises. Accounting information standards in the America today considers accounting as an information system based on the usefulness of accounting information as supreme objective. It is revealed in ‘A Statement of Basic Accounting Theory (ASOBAT)' by American Accounting Association (AAA), which was issued in 1966. It is suggested that the four standards of relevance, verifiability, freedom from bias and quantifiability as accounting information standards that that could be to judge the usefulness of accounting information. Howard J. Snavely suggested the systematic accounting information standards which consisted of four stages. Eldon S. Hendriksen classified accounting information standards into two constrants; user constrants and measurement constrants. Accounting Principles Board Statement No.4 (APB Statement No.4), Basic Ceoncept and Accounting Principles Underlying Statement of Business Enter-prises was issued by American Institute of Certified Public Accountants (AICPA) in 1970. If suggested seven standards of relevance, understandability, verifiability, neutrality, timeliness, comparability and completeness. These suggestions are integrated as SFAC No.2 by FASB in 1980. It follows that the scope of this study is limited to FASB SFAC No.2 in the America and the general principles of accounting standards for Korean business enterprises. By comparing the above two different approaches, following result, are obtained. First, priority should be given to clearly defining and setting up the optimal of general principles of accounting standards for Korean business enterprises. Second, principle of sufficiency must be integrated based of the principle of clearness. Third, principle of consistency must be substituted for comparability.

단체교섭에서 회계정보의 역할에 관한 고찰

윤관호 明知大學校 經濟硏究所 1994 경영연구 Vol.10 No.1