投資金融要素로서의 減加償却費에 관한 硏究 : 設備資産의 減加償却費를 中心으로

최삼철 부산대학교 교육대학원 1982 교육논집 Vol.8 No.-

組織構造 에 따른 管理會計情報 의 本質 과 限界

崔三喆,孔文秀 釜山大學校 師範大學 1985 교사교육연구 Vol.11 No.-

호텔會計處理의 特殊性에 관한 考察

崔三喆 東亞大學校 經營問題硏究所 1978 經營論叢 Vol.2 No.-

마샬經濟學의 時代的 意義와 피구厚生經濟學의 課題內容 : 經濟學에 대한 마샬의 學問的 精神을 중심으로

崔三喆 釜山敎育大學 1969 부산교육대학 논문집 Vol.5 No.1

We should achieve many an important wish for our living. Especially those must be food, clothing, and house. How to get those wishes sufficiently and abundantly from our living, and then how to devide those among us are the most important subject of studying economics. Hereupon, economists endeavored and are doing to solve that subject. We, our economists and students who are interested in studying economics should understand and remember the famous economists' economic visions and teachings, and apply them to our psesent economic problems and policies. We, accordingly, study Marshall's Economic Theory and Circumstance of his times. Marshall profoundly studied the Classic Economics that was established as a scientific economics and he thought that the Classic Economics should be revised a little because the economic circumstances of that times need the revision of the Classic Economics. After revising the Classic Economics, Marshall established the Neo-Classic Economics that is called Marshall's Economics. As the wind blows in a calm surrounding, it brings many a change out being a motive. Like that, Marshall's Economics brought many a change out in the economic world to relieve us from poverty that ruins human instinct and drops labor-ability. But Marshall established his Economic Theory through investigating what we want, collecting and studying economic data, and continued to supply sublime, ethical, and moral ideas in economic world and our living practically, and asserted that every economic and social event that goes on the courses of economic growth and declension influences each other, and makes an organic system. The economic world must be extremely complicated. As we noted, it is usually not possible to make economic charactristic of scientific laboratories. According to Marshall's Economic Theory, the stage of developped economics that should be graspped systematic by an economic organism was established by the organic relations of living and falling off, and economics generally pursues the researches of human wealth and human being. Marshall's Economic Ethics must be a spritual well of economists and students who are interested in studying economics. Pigou who was a spritual and learned successor of Marshall, also established The Economics of Welfare by studying how to get much national income and make us happy through it. Because The Economics of Welfare is based on the economic welfare of human being, it is very important for us to analyse it by realizing the time-meaning and the learned sprit of Marshall's Economics. Succeeding Marshall's Economics, Pigou did his best to supply us with the greatest satisfaction, and he, as much as Marshall, contributed to establish the recent economics.

'92학년도 부산대학교 기성회세입·세출예산에 관한 사례연구

최삼철 부산대학교 과학교육연구소 1993 교사교육연구 Vol.26 No.-

在庫資産의 評價와 課稅所得과의 關係考察

崔三喆 釜山大學校 師範大學 1980 교사교육연구 Vol.7 No.1

Inventory valuation is a major factor for many concerns in the measurement of periodic income and the determination of financial position, and valuation pelicies and methods are therefore of market interest to the account. By valuing the inventory correct at the end of a fiscal year, we can take the balance sheet, the profit and loss statement, and the information of business management and control. In order to value the inventory, usually we use the standards and rules of valuation. The standards have four bases, and they are (1) cost basis; (2) current basis; (3) cost or market, whichever is lower; and (4) value less than market prices basis. The rules of valuation have three general ones, and they are (1) principle of business accounting (2) commercial law ; and (3) tax law. In this Ihesis, "A Study on the Relation between the Inventory Valuation and Tax Income", I would compare the standards of valuation with the rules of valuation, and then analyse them to suggest the same valuation method of inventory and tax income. If the method of valuation is different, there should incur the heaviest trouble between business enterprise and tax administration, and it could not devote itself of developing business enterprise, and of making the sufficient revenue of country. Generally, the fittiest method of inventory valuation is to make business enterprise profitable, and to help both business enterprise and tax administration to be harmonious. Through the exact inventory valuation, the exact tax income could be determined, and tax administration would levy taxes on the profits of business enterprises, and collect its revenue. By cancelling the unfit taxation, tax administration could supply business enterprises aith many incentives of business management.

協議對替價格決定에 관한 硏究

崔三喆,孔文秀 釜山大學校 師範大學 1992 교사교육연구 Vol.25 No.-

Negotiation is frequently advocated a transfer-pricing mechanism in decentralized organization to foster greater divisional autonomy and to improve firm profit performance. Empirical evidence reveals that many firms rely upon negotiation in determining transfer prices. A concern, however, is that negotiation may not always be efficient in terms of maximizing firmwide profit, or equitable with regard to divisional performance evaluation. Given external market opportunities and private information with respect to divisional cost and revenue functions, one division could conceivably make itself better off at the expense of another or the firm as a whole. This study considered some specific influences on tranfer pricing negotiation and outcomes:negotiators' personal inclinations, previous negotiation results and market demand conditions. Five basic negotiating are analyzed along with the outcomes they encourage and the determinants of their use. Guidelines for influencing the strategic choice of one's bargaining partners are also presented with an emphasis on techniques for encouraging one's adversaries to move away from contentious behavior and toward problem solving. Previous negotiation results is influenced by degrees of bargaining skill, a unit's strategic position within the company, differences in utilized capacity, a difference in scale of production and the force of precedent. Market conditions is influenced by geographic factors, scale differences, selling price, demand's fluctuations and unpredictable consumer tendencies.

稅務公務員의 違法·不當한 租稅賦課處分에 대한 責任制度

최삼철 釜山大學校 師範大學 1994 교사교육연구 Vol.29 No.-

企業會社의 損益計算과 稅務會計의 所得計算에관한 考察

崔三喆 부산대학교 과학교육연구소 1979 교사교육연구 Vol.6 No.1

In order to conduct the routine operations of a business, management reguires records showing the assets, liabilities, revenues, expenses, and elements of the owner, s equity. Accounting data serve the needs of businessmen and others who are interested in the results of operations and in the financial position of a business. A tax can be defined meaningfully as any nonpenal yet compulsory transfer, of resources from the private to the public sector, levied on the basis of predetermined criteria and without reference to specific benefits received, so as to accomplish some of a nation's economic and social objectives. To many persoss the very title of this section will seem absurd because to them the sole objective of taxation is "to raise revenues." Politicians and new editors strengthen this concept by stating that particular tax increas are necessitated "to pay for a war", "to improve education," or "to do any of the many things governments do." For those objectives, business accounting and tax accounting take countings of the profit and loss and the tax income on every fiscal year, and they are very intimately related to each other. Business accounting measures the profit and loss on the "accrual basis principle," "realization basis principle," "principle of matching costs with revenues," and "brutto-prinzip." But tax accounting does the tax income on the laws and rules. They have several differences on counting: difference of quantity; difference of quality; and term. Business accounting principles are constantly evolving, being influenced by many things: business practices; the needs of statement users; legislation and government regulation; the operations and actions of stockholders, creditors, labor unions, and management; and logical reasoning of accountants, and tax accounting rules are changing on the circumstances of business world. They should be accompanied by a intimate partner, and taken by a close cooperation.

病院會計制度의 特殊性에 관한 硏究

崔三喆 釜山大學校 師範大學 1995 교사교육연구 Vol.31 No.-

All day-to-day activities of a hospital are directly or indirectly related to providing various services for patients. The basic procedure in a hospital is to "admit" a patient to its facility, provide the needed and prescribed services by using the resources of its various departments, and "discharge" the patient when such hospital services are no longer required. The hospital must charge patients for the services they receive and recover payments for these charges from patients or their insurance carriers. For this a record has to be maintained for each patient to identify the services he received and charges for them. The profit corporation accounting systems are different from the hospital accounting systems and the operating objective of a hospital is to provide much desirable medical services to patients and public without the intention of realizing a profit. On recording the accounting matters, the profit corporations use the principles of general accepted accounting systems, but the hospital corporations must use the principles of hospital accounting systems accepted by the Minister of Health and Welfare on November 9, 1990. The objectives of "A Study on the Speciality of Hospital Accounting System" are "how to frame medical and accounting documents", "how to charge patients and insurance carriers", and "how to record all accounting matters". To do the objective of the hospital accounting systems, I suggest that, first, the hospital corporations should frame medical documents to patients and insurance carriers, second, should charge for the hospital services when patients need no longer them, last, should record the accounting matters. The revenue generated should offset the expenses incurred. Therefore, the hospital must periodically evaluate its charging structure to determine if the charges for the various services are fair and sufficient to meet the costs of providing the services for patients. To control the costs, the hospital must plan and prepare budgeting guidelines for the costs of each department's operations, and must operate for serving patients and public for their health and welfare.