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전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구
손우진 한국융합학회 2015 한국융합학회논문지 Vol.6 No.5
본 연구는 중·소 섬유제조기업을 중심으로 전략실행과 MCS의 활용에 따른 기업성과와의 관계를 살펴보 고자 한다. 특히 본 연구의 차별성이라고 할 수 있는 관리회계담당자 역할의 영향력을 분석하는데 목적이 있다. 연 구 모형을 검증하기 위하여 한국의 중·소 섬유제조기업을 대상으로 255개의 설문지를 최종 표본으로 하여 구조방정 식모형을 활용하였으며, 이를 위해 AMOS ver 18.0을 사용하였다. 연구결과 원가리더십전략과 차별화전략은 MCS 이용에 긍정적 영향을 미치고 기업성과에 직접적인 영향을 미치지 못하였다. MCS 이용은 기업의 비재무적성과에 긍정적인 영향을 미친다. 차별화전략은 MCS의 이용을 매개로 기업성과에 긍정적 영향을 미치고 원가리더십전략은 기업성과에 영향을 미치는 과정에서 MCS의 이용의 매개효과는 없다. 기업전략, 경영통제시스템의 이용, 기업성과 간에 관리회계담당자의 역할수준이 조절변수로서의 효과가 있다. In This paper we study the interrelationship between firm’s strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.
손우진,윤철희 한국과학학술지편집인협의회 2021 Science Editing Vol.8 No.1
With the goal of improving the publishing ecosystem and promoting transparency in journal publishing, we describe some recent cases in scientific publishing in Korea. The current article summarizes ethical inquiries from domestic journals and publishers, most of whom are members of the Korean Council of Science Editors. We selected 15 representative questions asked during the last 4 years. Those inquiries were classified into hot topics such as plagiarism, duplicate publications, multiple submission, and others (informed consent, copyright, compliance with journal regulations, authors’ responsibilities, and voluntary retraction requests). When plagiarism is suspected, editors and reviewers should assess the situation following the relevant rules and procedures, and if necessary, the manuscript should be rejected. Cases of duplicate publication should be clearly stated in both papers based on the explicit agreement of the editor-in-chief of both journals. As a general rule, the entire content of an article should be published in one issue, but if the article is too long, it may need to be published in two issues. Permission from both journals is required. The abstract and references should be separated accordingly. In cases of copyright conflict, voluntary withdrawal of a paper, or non-compliance with publishing regulations, the manuscript must be withdrawn according to specific procedures (referring to the COPE flow chart). All correspondence regarding a manuscript should be with the corresponding author, who communicates directly with the journal. We hope that these recommendations will help readers in the field of scientific publishing to address issues related to publication ethics.
손우진(Son Woo Jin),강혜진(Kang Hae Jin),이언구(Rhee Eon-Ku) 한국태양에너지학회 2009 한국태양에너지학회 학술대회논문집 Vol.2009 No.11월
Since some decades ago, there has been a concern for resource depletion and environmental pollution associated with building properties. In addressing such impact of the built environment, there is a recognition of the existence of alternative building materials, fuels for energy supply as well as technologies for waste handling and disposal. Nevertheless, for long time, the choice between such alternatives was dictated by factors such as differences in prices and aesthetic values. A new important dimension in discriminating between different options is the environmental dimension. This aspect is important since buildings are one of the spatially big new additions to the natural environment that consume a lot of materials and energy during their long lifetime. Thus, with the environmental dimension kept in mind, a existing cost estimation needs to be changed. A new cost assessment method, Life Cycle Cost, should calculate overall costs with dimensional factors: investment and utility costs as well as maintenance costs over the lifetime of the building. Aiming to give an overview of the present status of Building Life Cycle Assessment(LCA) tools as a basis for further research and development including economic performance, this paper describes and compares 3 different tools for Life Cycle Assessment(LCA) and economic analysis of the green buildings. This paper compared these approaches based on various aspects. These include economic analysis method, evaluation duration, data of results(index). Use of the comparison analysis is to produce a better picture and indicate profits and shortcomings for the tools as a group; thus providing important direction improvement of LCA tool as well as further research and development of this group of tools.
손우진(WooJin Sohn),윤육현(YookHyun Yoon),김영재(YoungJae Kim),박장현(JahngHyon Park) 한국자동차공학회 2018 한국자동차공학회 부문종합 학술대회 Vol.2018 No.6
This paper proposes a new path planning method in intersections with the application of digital maps for autonomous vehicles. Based on the digital maps that were given in advance, an intersection-based grid map will be generated. Then a new path planning method can be derived referencing a bézier curve, which should be based on the grid map. LQR controller was applied for path following, and the validity of this path planning method has been verified through the use of Prescan-Carism interlocking simulation system.