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김만술,권오근 경주대학교 관광진흥연구원 1998 관광학논총 Vol.2 No.-
This study attempts to suggest improved Korean tax system levied on tourist restaurants since a number of problems arises in the system and management of taxation. The scope of the research is restricted in Kyongju geographically and the survey questionnaires were distributed and interviews were undertaken for the research. Several problems related to taxation were identified. Firstly, a few restaurants accept credit cards, which causes tax evaluation. Secondly, owners of the restaurants are incapable of dealing with tasks associated with tax. Lastly, there is no tourist restaurant in Kyongju officially approved by the government. This study makes the following suggestions. Firstly, restaurants should be encouraged to accept credit cards and subsequently government should alleviate the tax burden. Secondly, favourable administrative support should be provided for the development of menu. Thirdly, foods consumed by the international tourists should be exempt from tax. Lastly, but not least important, restaurant owners must change their perception toward paying tax.
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학습효과의 사전인지여부가 생산일정추정에 미치는 영향 : 자동차부품산업을 중심으로
김만술 경주대학교 관광진흥연구원 2000 관광학논총 Vol.4 No.-
When a labour repeatedly works on the same job his productivity increases because his experience, knowledge and skill on the job are accumulated. This phenomenon is called as learning effect. It shows that the labour time per unit of the output is reduced as the quantity of production increases, making direct labour cost cheaper. The purpose of the study is to estmate the influence of the learning effect on the production planning. The survey performed in the study tries to calculate the learning effect by using real world data of manufacturing of parts & accessories for motor vehicles. In order to estmate the learning effect, I use Belkaoui Ahamed's theory of learning curve. The data of March, April and June in 1998 has been collected on daily base. the learning effect of the cumulative average labour time turned out to be 8.4% and 22.7% for two companies in this industries repectively. However this study has some limitations. Firstly, it was difficult to examine the validity of the collected data and also time period of the data is short. The second limitation is a methodology problem which arises from most of the study in this area.
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김만술,신건권 경주대학교 관광진흥연구원 2000 관광학논총 Vol.5 No.-
The purpose of the study was to examine the possibility of applying Cost-Volume-Profit (CVP) analysis method to hotel firms for effective managerial decision-making process. For this purpose, a case study method was used, combined with expert opinion survey method, with regard to a hotel. By using accounts classification method, cost elements of the hotel were decomposed into variable costs and fixed costs. This provided basic data for CVP analysis. The relationship between Cost, Volume, and Profit were computed by basic analysis method and sensitivity analysis method. As a result, it was found that CVP analysis method was useful for effective planning and control of hotel business. It is suggested that more elaborate and diverse ways of costs decomposition methods be used for future CVP analysis studies.
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김만술 경주대학교 1995 論文集 Vol.7 No.-
The advantages that the Hotel has should be utilized for advertisement, sales promotion on personal and company basis, public relations and campaign. The messages that the hotel wants to make customers accept should have consistency. For the sales promotions, the hotel should concentrate its efforts on professional work force and reasonable pricing including the current elementary advertisement and public relations. Especially the hotel as an enterprise should concentrate on overseas advertisement. The hotel should make all the employees participate in the total marketing activities by grasping correctly the problems on the management and the organization and sales force, and by producing such an environment as all of them can concentrate on sales promotion. The hotel should develop a special media for public relations, tour courses, shopping items and recreational facilities only for women's use to prepare for the increase of women tourists, and also develop stamina food to satisfy health-oriented desire of the mid-life people ; it is desirable to develop the stamina food by using food-stuffs unique to Korea. To have this job done dffectively, a special task force for research and development should be made up.
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김만술 경주대학교 1997 論文集 Vol.9 No.-
Assisting management in the control of a business organization is one of the primary objectives of accounting information systems. The accountant can help achieve this objective by designing effective control systems and by auditing control systems that are in place to assure that they are operating effectively. This study examines how the general principles of control apply to computer-assisted accounting information systems, and discusses the control procedures and security measures most applicable to computer-assisted accounting information systems. This research was mostly done by lierature review of the previous studies. An effective internal control system consists of nemerous and varied controls and security measures. The goal of control is to prevent losses to the organization arising from several possible hazards, including computer fruad, input manipulation, data theft etc. The major classfication schemes of internal controls used in this study are as follows; Computer controls are classified as either general controls and application controls. General controls relate to all computer data processing activities, whereas application controls relate to specific computer applications, such as applications in accounting. Several security measures to prevent computer fraud that suggested in this study are as follows; the establishment of sound internal controls, education and training on various security measures, providing a sufficient pay and comfortable working conditions, segregation of duties within the system function, control of illegal access, creating a transaction log, good documentation standards etc.
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