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.

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.

장애인 이동권! 법은 있고 정책은 없다

이병원 참여연대사회복지위원회 2012 월간 복지동향 Vol.- No.-

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.

경제적 부가가치의 경영툴로서 활용방안

李柄元 동양대학교 1998 동양대학교 논문집 Vol.4 No.1

This study seeks to clarify the concept of EVA(Economic Value Added) especially from the viewpoint business unit controlling. The objective of the study is two fold. Firstly, the study describes the theory and characteristics of EVA. This gives the framework to discuss the main objective: How companies should use EVA considering both its favorable and unfavorable features? In this context, the study also offers some recommendations of how EVA should be used as a management tool. The study tries to bring together the relevnt theoretical issues and controlling practice. The topics discussed are essential and current in the case-group as well as in many other companies implementing EVA-approach in their organization. EVA seems to have importance for companies as a performance measurement and conrolling tool. First of all it is fairly simple mesure but still measures well the ultimate aim of any given company, the increase of decrease in shareholders' wealth. Maximizing traditional performance measures like ROI is not theoretically in line with maximizing the wealth of shareholders. Therefore EVA is superior to conventional performance measures. EVA shows financial performance with a new pair of glasses or offers new approach especially for the companies where equity is viewed as free source of funds and performnce is measured by some earnings figure. At best EVA helps with creating a mind-set throughout the organization that encourages managers and employees to think and behave like owners.

민족음악학(Ethnomusicology)이란 무엇인가?

이병원 이화여자대학교 음악대학 1981 이화음악 Vol.- No.7

전통음악 이해의 양면성 : 한국음악 영문교재 개발을 위한 제언

이병원 이화여자대학교 한국문화연구원 2007 한국학·한국문화 교육의 국제화사업 워크숍 Vol.2007 No.2

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.

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.

아시아에서의 transnational production : 중국어권 영화를 중심으로

이병원 한국예술종합학교 영상원 영상이론과 2001 영화문화연구 Vol.- No.3