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        특1급 호텔과 특2급 호텔 간 호텔정보시스템 품질 비교

        이병원,윤병섭,이경구 대한경영학회 2003 大韓經營學會誌 Vol.16 No.7

        The purpose of this study is to analyse the critical differences of the hotel information system's EDP(electronic data processing) internal control and quality between 1st 5star hotels and 2nd 5star hotels. This paper examines the relationships of the hotel information system's internal control and quality with that of user satisfactions. This study sets out the research model of influencing factors and the performance of the hotel information system through theoretical studies based on Management Information Systems, and then empirically tests hypotheses related to the model. The model was tested by multiple regression analysis using SPSS 10.0 on a sample of 618 respondents who have worked with the hotel information system in 5star hotels. The major results of this study are as follows: First, differences between 1st 5star hotels and 2nd 5star hotels are statistically significant influences on EDP internal control. Second, information quality, system quality and service quality of 1st 5star hotels are more statistically significant influences on the hotel information system's quality than that of 2nd 5star hotels. Third, EDP internal control has a statistically significant influence on the hotel information system's quality. The study's findings also indicate that EDP internal control of hotel information system affects differently on the quality of hotel information system according to grade of hotels.

      • 敎會 會計制度 改善에 관한 硏究 : 서울 J교회 사례를 중심으로 Focusing on Youngju

        이병원,장찬휘 동양대학교 2003 동양대학교 논문집 Vol.9 No.1

        With the growth of churches, the scale of church finance has become larger, so the church accounting system should be changed for that reason. The role of church accounting is to classify the economic and financial activities of a church as a business account, and record and arrange them accordingly. And it also analyzes, verifies and reports the results. Church accounting is non-profit, budgetary, fund, and cash basis accounting. This study analyzed the case of "J church" in Seoul (Presbyterian church, unified) and focused on the financial reporting of the church accounting system. Through this research, some problems in church accounting system were identified as follows. First, a single entry bookkeeping system should be changed into a double entry system because nowadays churches are becoming larger. Second, accounting information should be open to the public especially to the congregation and an internet homepage should be created. Third, church accounting principle article 18 should be changed really. Fourth, the method of depreciation should be presented. Fifth, church accounting should be audited in order to certify that all the activities of the church are performed according to the regulations. Finally, the standards of foreign exchange accounting should be established so that we can coordinate an effective financial program with our missionary activities abroad. The suggestions listed above are ways to remove factors of waste and to effectively manage the church properties.

      • KCI등재

        호텔정보시스템의 성공요인과 사용자 만족간의 구조적 관계연구

        이병원,한진수 한국관광학회 2004 관광학연구 Vol.27 No.4

        This study sought to understand the critical role of the hotel information system’s EDP internal control and quality in the hotel industry. The relationships between the hotel information system’s success factors and user satisfaction were studied. The research model on influencing factors and the performance of the hotel information system were examined through theoretical studies based on Management Information Systems, with hypotheses related to the model empirically tested. The model was tested through multiple regression analysis using SPSS10.0 and SEM using Amos4.01 on 583 respondents who have worked with the hotel information system in a hotel environment.

      • 중국 주식시장의 효율성 검증

        이병원,장쏘란 한국경영교육학회 2009 한국경영교육학회 학술발표대회논문집 Vol.2009 No.12

        본 연구는 최근 중국경제가 고성장을 지속하면서 주식시장도 아시아와 세계주식시장의 주목을 받고 있으며 급속한 성장을 이루어온 중국 주식시장을 대상으로 시장의 약형 효율성을 검증하였고 그 동안 실행한 비유통주 개혁과 《외국인투자자의 상장기업에 대한 전략적 투자관리방법》은 시장의 효율성에 어떠한 영향을 가져왔는지를 파악하여 투자자에게 중국시장에 대한 정보를 제공하는 것을 목적으로 연구되었다. 이를 위하여 2000년 1월 4일부터 2008년 12월 31일까지 상해주식시장, 상해A주시장, 심천주식시장, 심천A주시장의 일별수익률 자료를 사용하여 각 시장의 효율성을 분석함과 함께 비유통주 개혁을 분기점으로 개혁 전과 후의 기간으로 분류, 《외국인투자자의 상장기업에 대한 전략적투자 관리방법》실행 일을 분기점으로 그 이전과 이후의 기간으로 분류, 각 주식시장의 효율성 증대 여부를 분석하였다. 수익률 자료를 이용한 시계열상관분석, 연의검증의 기법을 통한 실증분석 결과를 요약하면 다음과 같다. 첫째, 2000년 1월 4일부터 2008년 12월 31일까지, 2000년 1월 4일부터 2005년 4월 29일까지 상해주식시장, 상해A주 시장, 심천주식시장, 심천A주 시장은 시계열상관분석결과에 의하면 약형 효율성을 가지고 있다고 할 수 있지만 연의 검증 결과에 의하면 시장의 비효율성을 입증하게 되었다. 둘째, 2005년 4월 30일부터 2008년 12월 31일까지, 2005년 4월 30일부터 2006년 1월 31일까지 상해주식시장, 상해A주 시장, 심천주식시장, 심천A주 시장은 시계열상관분석결과와 연의 검증의 결과에 의하면 약형 효율성을 가지고 있다고 할 수 있다. 셋째, 2006년 2월 1일부터 2008년 12월 31일까지 상해주식시장, 상해A주 시장, 심천주식시장은 시계열상관분석결과와 연의 검증의 결과에 의하면 약형 효율성을 입증하게 되지만 심천A주 시장의 분석결과는 상이하게 나타났다. 넷째, 결과에 의하면 비유통주 개혁은 주식시장의 효율성의 증대에 영향을 미치는 것으로 나타나고 있으며, 《외국인투자자의 상장기업에 대한 전략적투자 관리방법》의 실행은 별다른 영향을 미치지 않는 것으로 보인다.

      • 효율적인 건설업의 원가관리 방안 : S건설주식회사의 사례를 중심으로

        이병원 동의대학교 경제경영전략연구소 2004 經濟經營硏究 Vol.2 No.1

        This study aims to investigate the entire problems related to cost control of construction industry through the case study of "S construction company" and seek an effective cost control method. Manufacturing enterprises reach the price decision for merchandise in case of receiving their order in Korea and to provide some data required to more effective cost accounting in the future. Therefore, the main points of this study can be summed up as follows: First, Implementing budget should be established promptly using the database of historical costing data in order to commit the rapid changes in construction industry. Second, the mixed methods of measuring the degree of construction operation should be used in order to measure costs accurately. Third, Special strategies should be established to take competitive superiority in struggle for existence of construction industry. Fourth, competitiveness of construction industry is in control of material. The system of purchasing material should be developed to take advantage of purchasing at cheap price using the database. It is firmly believed that the results of this study will help to show a new bearing and a turning point for cost control method in construction industry which have not yet completely possessed it after the analysis of problems in cost control method in construction industry.

      • ERP시스템의 효율적 구축방안에 관한 연구

        李柄元 동양대학교 2001 동양대학교 논문집 Vol.7 No.1

        As the circumstances of business change rapidly, a great number of enterprises are now preparing to introduce and establish ERP systems to keep up their competitiveness.The introduction of ERP systems is not always effective in business without definite objectivity, proper selection of packages, strong intentions of the CEO, and the participation of employees. This study shows the successive elements for establishing ERP systems through the case-study of enterprises with already established ERP systems. The limits of this study are as follows.First, we are in the infants of introducing ERP systems in our Korean businesses.Second, most companies have established ERP systems already.and they are not willing to disclose their inadequacies about their ERP systems especially in cases when the companies ended in failure.Therefore the comparative analyses between successive elements and failed elements of ERP systems were not executed.

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