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이태공 ( Tae Gong Lee ),윤종선 ( Jong Seon Yun ) 국방대학교 안보문제연구소 2003 국방연구 Vol.46 No.2
정보기술은 정보화시대에서 조직의 경쟁력을 결정짓는 요소로서 정보기술의 모든 부문에 있어서 장기적인 비젼과 지침을 제공하는 전략적인 접근 방법이 절실히 요구되고 있다. 조직의 정보기술이 직면한 현상황을 분석하고 현재와 미래의 상황을 비교하여 그 차이 해결에 대한 지침과 비젼을 제시해주는 로드맵이 바로 정보기술전략계획이다. 미국의 경우, 법제도적 측면에서 뒷받침하여 조직이 보유한 정보기술을 전자적 측면에서 관리하기 위하여 정보기술전략계획을 수립하여 조직의 정보기술관리 및 활용에 적용하고 있으나 우리나라의 경우 이러한 정보기술전략계획이 부재한 상태이다. 본 연구에서는 정보기술전략계획의 이론적 배경인 전략과 정보기술전략계획의 기본 개념을 정의하여 전략 계획 수립시 참조하도록 하였다. 또한 정보기술전략계획 프레임워크 및 IDEFO 방법론을 적용하여 각 단계별로 세부 개발 방법을 제시하였다. 조직이 보유한 정보기술을 체계적으로 관리하고 조직의 미션에 일관하는 관리 정책을 추진하기 위해서는 조직별 정보기술전략계획을 수립하고, 정보기술전략계획 수립 프로세스를 제도화하여야 할 것이다. War paradigm has been shifted from mass destruction and killings to the Information-centric warfare based on Information Technology. Now, we do not doubt that Information Technology is playing a key role in determining the survivability of enterprise as well as the conclusion of war. However, when to the importance of Information Technology, the management plan has been neither concrete nor systematic. It was a tactical plan rather than a strategic one. The Information Technology Strategic Plan is a roadmap that provides longstanding vision and guidelines for managing Information Technology within enterprise. In this paper, we define the basic concept of strategy and Information Technology Strategic Plan as a theoretical background. Also, through the case study, we propose elements, structure, process as a framework of Information Technology Strategic Plan. The methodology of Information Technology Strategic Planning using IDEFO functional modeling methodology are suggested. ITSP is necessary for an enterprise to manage the Information Technology systematically and to drive management policy aligned to the enterprise business strategic plan.
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尹宗先 서강정보대학 1979 論文集 Vol.1 No.-
The increasement of social utilizers on the accounting information has brought about the diversification of the practical application in the accounting information. Accordingly the accounting information came into being as a result of a necessity to be published in the substitutional information, not only in the single information. As a result the only one arithmatic profit measured in the traditional accounting can not be an appropriateness to the practical use or useful information. Particularly the general price level changes may be arised much more changeable in case of the rapid rising in prices as these days. On account of these needs, the presentation of the structure of replacement cost and the practical application and the problems awaiting solution is the major point of this study. But I do not touch the study which the replcement cost accounting must introduce into the practical application of the accounting. In the accounting of the replacement cost, the current operating profit as well as the realizable profit may be a problem, and so is the method of their publication. In this study two types of profit concepts above the current operating profit and the realizable profit were presented by the practical accounting. Also the publication for the information was tried to maintain a strong point in historical cost accounting by using supplementary statements. The practicl applications of the replacement cost accounting may be with in the realm of possibility in maintaining the capital of a business enterprise and offer the useful information in the making-decision of the manager, and also may be obtained preliminary information about the future of the business enterprises by the investor. Although the replacement cost has the practical use like this, the problems awaiting solution of the following may not be realistically used if they are not solved. It must need to have materials to be able to be objective and verifiable when the replacement cost is accounted. Another question is to consider the cost-benefit problem in the accounting option. Consquently the information by the replacement cost accounting is the useful one in various sides, but the objective materials and the theroretical structure may be fixed up in order to apply the practical accounting.
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尹宗先 서강정보대학 1981 論文集 Vol.2 No.-
Consolidated financial statements are drawn out for reporting the result of operations and the fiancial postion of a parent company and its subsidiaries to their users. The requirements of consolidated financial statements are as follows; (1) They can aquire a vertical accounting information about the parent company and its subsidiaries. (2) They can protect the manipulation occurred by using the internal transaction between the parent company and its subsidiaries. (3) They can be possible for the adaptation of the consolidated income tax return. In the decision of the area of consoldation in consolidated financial statements equity standards and substantial control standards are generally being used. From the theoritical point of view the latter is more appropriate. But actually equity satandards must be applied unless the objective criteria are provided. Among the regulations about the unconsolidated subsidiaries in our own rule of consolidated financial statements foreign subsidiaries, small scale subsidiaries, and business of character different will have to be flexible rather than an uniform rule. In the valuation of the investment accounts, cost method and epuity method are generally applied. In the case of consolidated company, no probleme will occur because of the same results form any methods. But in the case of the unconsolidated company and the associated company, the application of the equity method would be effective.
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