企業環境報告의 效率化 方案에 관한 硏究

김인겸(IN KYOM KIM) 건국대학교 경제경영연구소 1998 상경연구 Vol.23 No.2

Ⅰ. INTRODUCTION The Objective of this paper is to investigate the effectiveness of the cooperate environmental reports in order to cope with the global environmental regulations and national concern in the increasing environmental problem. Ⅱ. SUBJECT The Contents of this paper are as follows 1. Increasing environmental problem in the industrial coperation. 2. Conceptual framework of the cooperate environmental report. 3. Worldwide movement of environmental report. 4. Environmental policy of the united nations. 5. Proposal in relational to the environmental report. 6. Present status of the environmental reports in united stats of America. 7. Present status of the environmental reports in Canada and British. 8. The actual situation of the environmental report in korea. Ⅲ. Conclusion The effectual plan for the environmental report in korea

環境變化에 따른 會計情報公示의 擴大化에 관한 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1996 상경연구 Vol.21 No.1

Our modern society have been required to extend the corporate information disclosure according to the environmental changes. In 1992, UNCED was held at RIODEJANEIRO, BRAJILIA, in there world summits took a world view of the environmental problems under the slogan of sustainable development, issues are as follows.(EU) Eco-Management and Audit Scheme(EMAS) International Standard Organization(ISO), Accredited Environmental Verifier(AEV), So that the objective of this study is to provide a basis for environmental accounting theory and to guide the extension of corporate information disclosure. The contents of this study are as follows Ⅰ. Introduction Ⅱ. The relations between the environmental change and accounting information. 1) International agreement for the environment 2) Environmental Countermeasure and newly environmental problem Ⅲ. The basis on the disclosure extension 1) The conceptual change of accountability 2) The theoritial basis on coporate social accounting and reporting 3) Environmental accounting and social accountability Ⅳ. The International trend and disclosure extension 1) The environmental accounting trends of various countries 2) Disclosure extension and accounting statement Ⅴ. Conclusion

環境汚染의 對策과 會計的 性格에 관한 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1995 상경연구 Vol.20 No.1

The objectives of this paper is to define the environmental pollution on the point of economic view and to find out the economic measures to the taken against environmental pollution and to classifying the counterpart posture for the environmental pollution of the pollution producing cooperation and to understand accounting characteristics of environmental cost and to suggest the problems in the recognition and measurement and disclosure of environmental costs. The contents are as follows. Ⅰ. Introduction Ⅱ. The economic view of environmental pollution and measures to be taken against environmental pollution Ⅲ. Economic influencing analysis relating to the pollution producing cooperation by environmental pollution. Ⅳ. The recognition and measurement of environmental cost and the function and model of environmental accounting information. Ⅴ. Conclusion

옵션理論과 應用에 관한 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1986 상경연구 Vol.11 No.1

An option is simply a contract that given the holder the right to buy or sell the common stock of a company at some specified price. Among variety of option contracts, the most prevalent are the call option. The call option gives the holder the right to buy a share of stock at a specified price, known as the exercise price. The party who provides the option is known as the writer. In the case of call option, the writer must deliver stock to optionholder when the latter exercises the option. In the contrast to a call option, a put option given the holder the right to sell a share of stock at a specified price up to the expiration date. It is the mirror image of a call option. The closed from solution for pricing options has only recently been developed. Yet its potential for application to problems in finance is tremendous. Almost all finacial assets are really contingent claims. For example, common stock is really a option on the underlying assets of a firm. Similarly, risky debt, insurance, warrants, and convertible debt may all be thought of as options. also, pricing theory has implications for the capital structure of the firm, for mergers and acquisitions, and for dividend policy. We have established that option prices are functions of fine parametrs: the price of underlying security, its instantaneous nariance, the exercise price on the option, the time to maturity, and the risk free rate. Only one of these variables, the instantaneous nariance, is not depended on. (1) individual risk preferences or (2) the expected rate of return on the underlying asset, But results follow from the fact that option prices are determined from pure arbitrage conditions available to the investor who establishes perfectly hedged portfolios.

社會關聯企業精報의 會計適 接近에 관한 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1994 상경연구 Vol.19 No.1

The objectives of this study is to study the expansion of accounting information in the social economic development and to try find a theory of accounting disclosour with the change of the times. The contents of this study are as follows Ⅰ. Introduction Ⅱ. The expansion of accounting information in the social-economic development. 1. The expansion of accounting information changing in situation of circumstanes. 2. The changes of accounting information system with the socio-economic development in Korea. 3. The sociality of accounting information Ⅲ. The expansion of accounting information in modern society. 1. The relationship between modern society and Business behavior. 2. The relationship between accounting entity and expansion of accounting information. 3. Changes of accounting information in modern society. Ⅳ. Conclusion(vision of accounting information relevant to new society).

人間尊重會計學의 發展方向

Kim In Kyom(金仁謙) 건국대학교 경제경영연구소 1993 상경연구 Vol.18 No.1

The purposes of Accounting for Respecting man’s life and Dignity is to improve the guality on financial decision made Both internally and externally Concerning in Organization and in the preotection of environment for Respecting man’s life and Dignity. The Objectives of this papers is to aim at defining the Characteristics of Both human Asset Accounting functions and Accounting for Respecting man’s life and dignity and to define clearly a characteristic common to Both accounting. The Contents are as follows Ⅰ. Introduction Ⅱ. Conception of Human Asset accounting and management of Human Asset accounting 1. Conception of Human Asset accounting 2. Functions of Human Asset accounting 3. Management of Human Asset accounting Ⅲ. Conception of Environmental accounting and functions of Environmental Accounting 1. Meaning of Environment and Communication of environmental accounting 2. Internal environmental maintenance of enterprise and characteristics and functions of HAA 3. Characteristers and functions of Environmental Accounting 4. Relations Both HAA and Environmental Accounting Ⅳ. Evolution of Accounting for Respecting man’s life and dignity

人間資産會計情報의 展開方向

Kim In Kyom(金仁謙) 건국대학교 경제경영연구소 1992 상경연구 Vol.17 No.1

HRA(HAA : Human Assets accounting or Human Resources Accounting) is defined as the process of identifying and measuring data about Human Resources(Assets) and communicating this information to interested parties, the Purposes of HRA(HAA) is to improve the quality on financial decisions made both internally externally concerning in organization. The objectives of this papers is to framework totally human assets accounting and review the approaches of measuring model in human assets accounting traditionally design by Erin G. Flamholtz, James S. Hekimian and Curtis H, Jones Hermanson, Rensis Likert and William C, Pyle,. and to define the functions of human assets accounting and relationship of HAA and human assets management and human assets accounting system and the accounting information of human assets and to evolve the future view of human assets accounting and the contents are as follows 1. Introduction of HAA 2. Traditional Approach of HAA and Measuring Model 3. Framework of HAA and Human Assets Managements 1) Framework of Human Assets Accounting 2) Functions of Human Assets Accounting 3) Relationship of HAA and AAM 4. Human Assets Accounting System and Evolution of Human Assets Accounting Information. 1) Relationship of Human Assets Accounting Information 2) Usefulness of Human Assets Accounting Information 3) Evolution of Human Assets Accounting Information 5. Future View of Human Assets Accounting

프랑스의 會計制度에 관한 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1991 상경연구 Vol.16 No.1

The objectives of this study are to investigate the system of Plan Comptable General (PCG) in France and to define the characteristics of P.C.G. and detailed framework of this study are as follows 1. Evolution of finacial accounting system in France and identification of its institutionalization. 2. Constructions of plan comptable general and organization of the standardardized accounts 3. Valuation basis of inventories in PCG. 1) Valuation of inventories at cost to inflow 2) Valuation of inventories ending year. 3) Valuation of inventories closing process 4) Valuation basis of exceptional situation. 4. Characteristics of system and format in financial statements of PCG 1) Characteristics of balance sheet 2) Characteristics of result statement 3) Characteristics of supplementary schedule 5. In Conclusion, PCG can be called the enlarged system of social accounting.

附加價値會計商用可能性의 實證的 硏究

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1983 상경연구 Vol.8 No.1

Ⅰ. Introduction 1. Introduction Remarks The term “added value” can be defined as the net income of a firm which is the sum of money remaining after deducting all outside purchases from the sales revenue. The added value also represents a firm’s contribution to the Gross Domestic Product. Thus, the efficiency with which the management of a firm combines and manages its resources for the creation of added value is a matter of paramount importance not only to the firm directly concerned but also to the nation. A) Functions of Added Value While the concept and application of added value is relatively new in Korea, it is known to perform functions including the following: (1) Added value is one of the major contributing factors to the national economic growth. (2) Added value is widely used as a measure of a firm’s growth and prosperity. (3) Measurement and report on added value provides important information needed for effective managerial decision making in as managerial accounting is useful for managerial decision making. B) Importance and usefulness of Added Value Accounting Added value accounting can be usefully applied for the following purposes: (1) From the national economic standpoint, added value accounting is needed for social statistical purposes. That is to say, it is needed for measuring the extent of contribution of business firms to the national economy. (2) It is needed for calculating value input-output index that can be used for comparative analysis of inter-firm and inter-industry trends, and relationships. Added value accounting can also be used by a firm for the following purposes: (1) It can be used for determining the most economical and efficient business locations, scales of operation, utilization rate of production facilities, and the like. Proper decisions on such matters are required for efficient management. (2) It can be used for manpower planning and management including proper decisions on employment, staffing, working conditions, etc. 2. Objectives and Scope of the Research The objectives of this research are twofold. First is to formulate conceptual foundation needed for effective measurement and reporting of added value. It is also intended to ascertain the feasibility of applying value added concept for specific purposes given the circumstances. In carrying out the second objective, the specific concept of added value (meaning production value or gross added value) shall be applied to wage system using the model of Rucker Plan. 3. Methods of the Research For formulating the conceptual foundation needed for effective measurement and reporting of added value, various published information from the united States, West Germany, and Japan were used in this research. For empirically ascertaining the feasibility of applying added value concept to determining wage scales, statistical data from the Bank of Korea and the Korean Development Bank were used, such data were subjected to various statistical treatment for analysis. Ⅱ. Concept of Added Value Added value refers to the value autonomously created by a firm through the economical and efficient combination and management of such internal resources as manpower, capital, facilities, and materials. This autonomously created value is obtained by deducting the values of all outside purchases from the firm’s gross output value. An individual firm’s added value can be classified into the gross added value and net added value. the former refers to the value remaining of gross production value after deducting the values of all outside purchases, while the latter refers to the value remaining of gross production value after deducting depreciation charges, repair and maintenance costs, rentals, etc. Added value, also referred to as production value, is a measurement of the social contribution of firms to the national economy. Thus, the growth of national economy is greatly, dependent upon the value creating activities of

財務狀態變動會計公示의 變遷過程과 動向

In Kyom Kim(金仁謙) 건국대학교 경제경영연구소 1990 상경연구 Vol.15 No.1

The balance sheet presents the status of the assets and equities as of a specific data; the income statement presents a summary of the nature and results of transactions affecting net income. The statement of retained earnings provides an analysis of changes in retained earnings. These statements present to a limited extent and in a fragmented manner information about the financial activities of an enterprise during the period. Comparative balance sheets help to show what new assets have been acquired or disposed of and what liabilities have been incureed or liquidated. The income statement provides information as to resources provided by operations. The statement of retained earnings provides information as to the resources used to pay dividends. None of these statements, however, presents a detailed summary of all the resources provided during the period and the uses to which they were put.