우리나라 經濟發展과 商業敎師의 役割

鄭英順 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-

外國換換算 會計의 處理方法 : 우리나라의 實態를 中心으로 emphasis on the realities of Korea

徐振燮 원광대학교 상업교육과 1981 상교논총 Vol.1 No.-

Every nations in the world have their own monetary. Therefore when certain nation open an account with others, they translate with one currency under regular rules. Fundamentally, the purpose of financial accounting is informing accurate accounting information to the interested groups. Recently, Korea trade has grown by leaps and bounds, especially including the Multinational Enterprise. Consequently, the importance and necessity of foreign exchange accounting is increased by degrees. On the other hand, the problem of the foreign exchange accounting in Korea is exchanging the foreign currency into Won on the financial statements. The method of foreign currency exchange on the financial statements is Double Rate Method of which current/noncurrent method and monetary/nonmonetary method and Current Rate Method, Temporal Method. But the financial statement regulation is Korea applied monetary/nonmonetary method. This method applicate exchange rate as dividing account to monetary or nonmonetary items. In other words, monetary items use the current exchange rate and nonmonetary itemsappricate the historical exchange rate because of their flowing. But the limitation of this method is that cannot applicate when nonmonetary items expressed the current price. Conclusively, here, I suggest the Temporal Method which considering in western countries. Temporal Method is that decide the exchange rate on accordance with accounting principles, measurement standards by judging the character of assets and liabilities. In this method, especially they emphasise the importance of "Temporal". They insist that past exchanged price must be evaluated by the historical exchange rate, and present exchange price by the present exchange rate. Therefore Temporal Method, I think, is the best foreign currency exchange method which can be applicate in every accounting principles, accounting method, measurement standard, and every temporals. Because of these reasons, America accounting accepted the Temporal Method on the Statement No8 of Financial Accounting Standards Board(FASB). The financial statement regulation at the present have some problems. Example, the problem on the establishement of accounting standard according to fluctuate the exchange rate, freedom from the excessive conservatism, and a certain exchange rate on changing situation, etc ……. Afterwards, foreign currency exchange accounting must be developed and resonable as improving the above.

商正賃金水準에 關한 硏究 : 裡里工團入住業體를 中心으로

李鶴烈 원광대학교 상업교육과 1981 상교논총 Vol.1 No.-

Korea economy has remarkably attained economic growth during the past two decades. But there are multi farious problems as a result of the rapid economic growth. At this point, I would like to investigate in-depth study on the optimum wage determination which is tremendously plvotal because wageis deeply connected with the life of workers. Specially, I would come up with the optimum wage stondard on the center of the companies in IRI Industrial Park among the companies in Jeom Buk in comparison with wage status in other regions. I point up the wage situation in IRI industrial Park through this studies. 1) The form of paid wage is not fixed pay but efficient pay. In the case of Jewery processing association is trying to raise Labor-productivity, by paying the same wages as being contributed to production by workers. 2) I could find that the monthly avevage wage on the basis in kinds and scales of industries was far below in comparison with general wage standand in other regions. 3) I suggest a trial standard of paying wages optimally by delving into wage and labor productivity and considering the postitions of enterpriser and works. Conclusionally wage standard in IRI inducstrial region is very law than other regions. Wage in awords, has both sides of Enterprise's interest and workor's living cost there fore that must be considered in various dimonsions. Because economic effect of wage is influenced on nations Enterises and individual domestic economy.

在庫資産 評價方法에 관한 考察 : 인플레時 評價 中心으로

李俊炅 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-

利益計劃樹立을 위한 直接原價計算의 適用에 관한 硏究

金明熙 원광대학교 상업교육과 1981 상교논총 Vol.1 No.-

韓國 最高經營組織의 特質

金健玉 원광대학교 상업교육과 1981 상교논총 Vol.1 No.-

This paper is focused on the fundamental investigation, reflection and criticism about the functions and organigations of top management in Korea business, in the light of emergency of the present situation. The board of director as Korean top management is almost held by the directors within the firm. Accordingly there are the actual cricumstances that those who own both the right of decision and the right of inspection command the right of excution simultaneously. For example he who has the right of decision himself will decide ; he who has the right of excution himself excutes, and he who has the right of inspection himself will inspect. This is the remarkable feature of Korean top management I think. He is lacking not only in accepting the wide range of vision but also in weak condition in point of outside the firm, and that it does not he in inpection system. We must understand several problems of above mention. If we think of top management organization such as foreign country as one ideo, "is it not necessary to utilize actually the Board of Directors demanded by commerce ?" I suppose, they approve it is necessary for Korean directors of outside the firm, but it is not put in operation realistically. If the directors participate in it, they will introduce the inspection as we view in foreign countries, they dislike that the inspectors will participate in it and the directors of outside the firm do not approve of the inspectors participation because the directors of outside the firm do not have anything to do. The inspection after the fact is a kind of inspection, but in a sense of sociality. The inspection after the fact is much more effective as it play a great part than preliminary inspection in Korea there is no state in it. In the point of the problem to decide the opinions, Top management must possess the method of developing outside-firm nature, sociality and inspection system. In Korea as mentioning above, there are many opinions to reorganize the operation committee matter, the top-management is not settled, and yet They cannot settle the fundamental matter at the same time, so how to manage the operating committee will be followed. In the event of Germany there are a few differences, but I do not belive there are differences in them. They reason is why the board of directors hold the right of decision and the right of inspection. In Korea, England, America, France They reveal the right of decision apparently, while they will not reveal the right of inspection apparently and back it in the outside. In Germany they will reveal the inspection apparently while they back the right of decision. Though they seem to do nothing, they hold such as the right of approval, and they trust the right of decision to the board of directors by a large magin. So the boss of the firm does not decide the problem arbitrarily in his own way. Is it cooperation responsibility? or is it conferential? Anyway the boss in lacking in the center of him himself. The form of conference has a merit to decide the opinion, but in excuting the problem the form of conference will weaken the movement of the excution. They will be in danger of losing the open opportunity if they excute he matter as they are consulting problems, so I think it is very effective to entrust the specified boss with full powers in order that he can acomplish his entrusted aim with heart and decision. Also it would be better for the boss to entrust the chief of the business department with the right of decided excution. When the decided particulars are entrusted to the department and will be excuted by the chief of the business department, to excute by the group conference is not expected to have desirable effects in the point of the time to excute and efficiency. The Korean unique point of top management organization by the board of directors is buried. What is there as the agency instead of the board of directors? I mentioned the three functions of top management, but someone must take charge of them. One of the lagencies can not necessarily accomplish the aim, and to be done only by the operating committee will bring about some unreasonableness, I think. Accordingly they alter the angencies to take charge of each function in foreign countries. Nevertheless Korea Top management organization seem to be only the operating committee. They operating committee must take charge of these three functions, but can not realistically, and there seems much to be desired in it, there seems to be except for the right of opinion-decision and direction. I have pursuited the factors "only the agency of operating commitee like that can sustain the function in order to cope with such a severse time as modern times even though we got along without any accident in the past?"

廣告의 效果와 消費者에게 미치는 영향에 대한 考察

太文護 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-

從業員 勤勞意慾에 관한 實證的 考察 : 이리공단내 생산직 여종업원을 중심으로

魯娟伊 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-

大學生의 飮酒 喫煙에 관한 實態 調査 硏究

李且淑 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-

This thesis is desisned to make a fact-finding survey on the problem of drinking and Smoking of College Students. Drinking liquor and smoking cigarettees of college students is not a new phonomenon that has not been seen before, but the increase of co-educational schools tend to enlarge the number of female students who drink and smoke as well as male students. This situation destroys not only our traditional, and Oriental womanly virtue, but also can be thought of that drinking and smoking came from a distorted views regarding as a matter of course for the equal rights for both sexes. The question asking how many male students drink within the rauge of writer's investigation indicates 268 students(96.8%) while female students show 80 (72.7%). Number of male students who smoke indicates 198 (71.5%), whereas number of female students show 10.9%. The writer came to feel seriously that evil effect of drinking and smoking will bring about a grave situation for the national health as well as the increase of parents' burden of school expenses, degradation of personality, and a bad influence on society which should not go unheeded. In this respect, the writer, with students as companions, distributed questionnaire, made a research for fact-finding, grasped the actual situation, and made them as data for proper guidance of students. Accordingly, this thesis was mad with the heart wishing to earnestly beg to establish advice and proper measures against the problem of drinking and smoking of college students, both male and female, forming a trinity―home, school, and society.

減價償却會計에 관한 硏究

趙炳宅 원광대학교 상업교육과 1983 상교논총 Vol.2 No.-