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RISS 인기검색어
- 검색키워드
- 저자 : 權義晩 (검색결과 30 건)
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企業經營 構造의 實證的 分析硏究 : H産業의 材務諸表를 中心으로
權義晩 群山大學校 1981 論文集 Vol.2 No.-
This study is aimed at analysing the financial structure in H enterprising Co. The business analysis consist of both the internal analysis performed for the purpose of management and the external one by the creditor and investor for the their interest. This analysis carried out in the various ways on the basis of the different kinds of data make the considerable differences to the analysis in each case. The following items are acknowledged from the result of the business analysis in H. 1) The scale of total assets in 1979 is developed in comparison with the status in 1978. 2) The current assets diminished in 1979 in comparison with the status in 1978 and them the current liabilities increased. In the view point of the financial currency in H has been weaked 3) The fixed assets increased in 1979 in comparison with the status in the previous year. In the view point of the self assets and fixed assets which are the supplying sources of long-term assets the assets diminished on the contrary the fixed liabilities increased. 4) The increase of the fixed liabilities is likely to keep the self assets in bad condition. On the other hand the following items are acknowledged in the viewpoint of the results of operation. 1) The sales cost has been increased in 1979 in comparison of the status in the previous year by 13%, accordingly the ratio of the total sales interest to the sales decreased. In order to find out the reason for the decrease the analysis on the cost and quantity should be taken. 2) Non-operating income has been increased in comparison with that in the previous year, and it is favourable that the non-operating expense is less increased than the non-operating income.
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權義晩 群山大學校 1983 論文集 Vol.5 No.-
In accounting the Tax income on the texlaw the obligation should be established for the deduction that is not an expense on the principle of decision in the right of obligation and what causes the account of the concrete presentation should be originated in carring out the concerned obligation which is reasonable in the amount. In the business accounting the forcasting cost is presumeded and accounted on the conservatism and contrast principle of cost and revenue and should be included in the cost of the concerned year, in order to distribute within the fiscal year and set up in reserved fund. The reserved fund is often regarded as the deduction which is not an expense in the legal limitation on particular cost in the custom of business account, and in the needed case for the governmental economic policy, although it is not the cost on the business accounting, there is the system of reserved fund which is regarded as deduction of non-expense in the income account of the business year, Accordingly the inclusion of the reserved fund into deduction is analysed here.
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權義晩 群山大學校 1984 論文集 Vol.9 No.-
Organizations classified as non-profit institution have as their objective the furnishing of services of one sort or another on a non-profit, no-loss basis. The governing body of a nonprofit enterprise has the responsibility of carrying our the service objectives of the activity within the framework of the limitations surrounding its operations, efficiency of operation and compliance with legal and other restrictions are the basis premises of accounting for such organizations. A common misunderstanding of the term, "nonprofit", seems to imply that operations should be carried on at a loss"nonprofit"however, involved breakeven concept of operations, The basis idea is that the enterprise is organied to furnish services to some segment of the service without financial gain to the persons or groups who supplied the funds used in furnishing the service. In most case there is no requirement that the funds expended must be recovered and returned to the original supplier. A number of characteristics are common to the types of organizations which may be included in the nonprofit classification. Among these characteristics are the following: 1. Revenue is often restricted as to its use. 2. No private ownership of property is involved. 3. Permanent funds, held only to produce income, as well as expendable funds are ofter present. 4. The major purpose is to render services on a no-profit, no-lose basis. In certain activities financial profits may actually result, however, such profits and not provately distributable but insure solely to the benefit of the directing agency. 5. Management is not answerable to a group of investor owners but must report upon its steward ship of the funds entrusted to it to the general public on the supporting donors. 6. Generally these organizations are wholly or largely extempt from taxation.
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權義晩 群山大學校 1982 論文集 Vol.3 No.-
Owing to the social growth of modern industries and enlarged interest groups in the Industries, New managerial techniques were demanded for, Especially developments of mass-memory computers and inducement of new information system made modern accounting employ new-developed information theories. Modern accounting made several tentative use of the Information theories directly to analyze its phenomena and indirectly to solve its problems. In other words, the necessity for information-systemazation has been more and more increased in response to the changing economic society. Accounting in the traditional society spoke mainly for the proprietorship. But it now represents various interest groups differentiated by the increased social and public characteristics of modern industries. Accounting to the shift, also major emphasis on the purposes of accounting transfered from contribution to decision-making to the provision of accounting information. The traditional method of economic analysis was developed on the assumption of full information. But information economics originated from the rejection of such an assumption and also from the recognition that economic system can be vitalized. Connecting information flow to goal-oriented decision-making. Today's managers have to do their best to make use of the new concepts and techniques of Information control.
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