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李裁燁 대구효성가톨릭대학교 1982 연구논문집 Vol.25 No.1
The problem of projecting costs affects the management of most business entities. Accurate predictions of the amounts and the timing of cost incurrence are essential to provide a basis for informend decision making. The need for accurate predictions is particularly acute for new product evaluation decisions since the aualityof these dicisions detrmines the long-run profitability of the firm. Wiht the improtance attached to cost projections in product evaluation decisions, it is not surprising that a number of methods have been developed and are in regular use to provide thses data. Now its concept is much used. Its theory is: as workers learn an operation, their efficiency improves and the direct labor input per unit declines. The learning curve characterizes cost reductions in a product through steady increases in volume. This article may be of particular value to manufacturers who think they are reaching the practical limit of cost cutting.
李裁燁 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-
The develpopment and spread of computer-based accounting information systems has had great impact upon audit technology and techniques. Advances in data processing technology are causing changes in both the internal controls in accounting information system and the associated audit requirements. EDP adit tools and techniques have evolved along with computer system development. Most EDP audit tools and techniques were first used by computer professionals to design and test computer program and to monitor the performa-nce of computer system operations. There is no one overall EDP audit techniques or tools. Rather, there is a variety of tools and techniques which may be used as appropriage accomplish an audit's ojective. This article discuss the EDP auditing environment, contemporary EDP audit tools and techniques to audit the computerized AIS. So this article aims to help establishing efficient EDP accounting information system of firms and EDP auditing system of auditors.
李栽燁,李海鎭 효성여자대학교 산업경영연구소 1991 경영경제 Vol.8 No.-
The purpose of this research is to establish the concept of accounting information system. Information triggers dairly activity, aids decision making, and enlightens its users. Information needed by enterprises is largely provided by information systems. An information system can be defined as a system of coordinated tasks, elements, and resources that collects, processes, manages, and controls data in order to furnish information to users for one or more purposes. Accounting provide information that reflects actual results, that directs attention to problem areas, that point to the best decisions in problem situations, and that aids in the day-to-day operations of a firm. In this sense, the accounting information system(AIS) has played an important role as a unique information system which provides managements with useful informations about the organization as a whole, Essentially, accounting is an information system.