漢江下流部 水害輕減 위한 調査 硏究

玄義泰,李相鎔,金漢星,高在雄,有興根 건국대학교 부설 산업기술연구소 1974 논문집 Vol.1 No.-

The effect of reducing flood magnitudes, flood stages, and flood damage by upstream reservoir regulation are investigated in this study. The analytical procedures which has been established newly, are treated through this study for 7 index stations and same number of reaches. The method of this study could be expressed briefly as following procedures. Using stage-frequency relations and the potential damage survey data, damage-frequency relations are established, and from this, average annual flood damages computed. By holding out portions of the floods with various amounts of flood control storage in 6 reservoirs in the basin, routing were made to establish modified stage-frequency relations. From damage frequency relation, average annual damages are computed with and without condition of each control volume. The study result are concluded as follows; (1)The relationship of corresponding water level between nearby stations are useful tools to adjust error of the data due to observation error and change of the gaging location. (2)The number of records about 10 years could not be applied for the statistical methods of flood frequency analysis. (3)The regional skew factors are recommended to apply flood frequency study by the log. Pearson TypeⅢ method. (4)The effect of damage reduction are greatly affected in accordance with the routed flood. Therefore application of the Typical Tributary Contribution Flood are reasonable for this type of study. (5)In the North Han, effect of damage reduction due to the location of control point are gradually increased from upstream to downward until the confluence of North and South Han. (6)In the South Han, control effect are increased from Chungju to Yeoju where the maximum effect are analyzed and then decrease gradually until the confluence. (7)Better hydrologic and topographic combinations for the flood control are existed in South Han to compare with North Han in this study results.

管理會計와 狀況理論

玄義泰 건국대학교 1982 商經論叢 Vol.- No.17

CASB의 原價會計基準과 그 影響

玄義泰 건국대학교 1981 學術誌 Vol.25 No.1

The purpose of the Cost Accounting Standards Board is to develop and promulgate uniform cost accounting standards for contractors and subcontractors doing business with the Department of Defense. Although the Board has a fairly narrow range of responsibility at present, it has the potential of becoming a powerful regulator of accounting procedures and standards. This article traces the development of the CASB and examines Cost Accounting Standards and their impacts. The CASB was established as an agent of Congress in August 1970 by an amendment to the Defense Production Act of 1950. The Board, formally organized in January 1971, was initially given the responsibility of promulgating cost accounting standards to achieve uniformity and consistency in the cost accounting priniciples followed by defense contractors-under federal contract. These standards are established as guidelines in the pricing, administration and settlement of negotiated defense contracts in excess of $ 100,000. There have been 20 Standards promulgated as of this writing. Without going into the details, we have listed the Standards by number and title. 401 Consistency in Estimating, Accoumulating and Reporting Costs. 402 Consistency in Allocating Costs Incurred for the Same Purpose 403 Allocation of Home Expenses to Segments 404 Capitalization of Tangible Assets 405 Accounting for Unallowable Costs 406 Cost Accounting Period 407 Use of Standard Costs for Direct Material and Direct Labor 408 Accounting for Compensated Personal Absence 409 Depreciation of Tangible Capital Assets 410 Allocation of Business Unit General and Administrative Expense to Cost Objectives 411 Accounting for Acquisition Cost of Material 412 Composition and Measurement of Pension Costs 413 Adjustment and Allocation of Pension Costs 414 Cost of Money as an Element of the Cost of Facilities Capital 415 Accounting for the Cost of Deffered Compensation 416 Accounting for Insurance Costs 417 Distinguishing between Direct and Indirect Costs 418 Accounting for Costs of Service Centers 419 Allocation of Manufacturing, Engineering and Comparable Overhead 420 Independent Research & Development and Bid & Proposal Costs The cost accounting standards promulgated thus far by the CASB can be classified into these groups: (1) Standards 401, 402, 404, 406, 408, 411, 412, 413 and 415, which are basically similar to existing accounting standards ; (2) Standards 403 andi410, which could be in conflict with generally accepted accounting principles ; and (3) Standards 405 and 414, which have no equivalent existing accounting standards. The CASB has made its presence felt. Many staffs and millions of dollars have been expended by the CASB and the defense industry on the development, promulgation and implementation of cost accounting standards since 1970. Most contractors have set up staffs to review CASB communications, submit comments and to analyze disclosure statements. Accounting systems have had to be revised in some cases to fit the new standards. Whenever this requires computer programming and system changes, considerable expense results. Any resulting cost impact must be determined by contract and must be reported to the contract officer. The CASB seams to be moving with each new standard further into the depths and details of accounting. It has also indicated a desire to extend its coverage to include government contracts beyond the defense category. With congressional approval the CASB may widen its area of authority and influence until it meets strong resistance from other authoritative groups. The force of law is more influential in a business situation than are principles promulgated by a professional group. In the meantime, it is hoped that the CASB Standards provides a useful information for promulgating the comprehensive and Systematic Government Services Procurement Regulations, and that they make a contribution toward the development of Cost Accounting Standards in Korea.

戰略的 管理會計의 槪念的 基礎

현의태 建國大學校 經濟經營硏究所 1998 商經硏究 Vol.23 No.1

20세기 初期 美國 巨大企業의 管理會計實務 : E. I. dupont de Nemours Powder Co. 의 事例를 중심으로 E. I. dupont de Nemours Powder Company

玄義泰 건국대학교 1990 論文集 Vol.3 No.-

During the merger wave of 1897-1903, large integrated industrial firms appeared in great numbers for the first time in America. The vertically integrated industrial combined into one centrally managed enterprise each specialized activity formerly carried out separately by independent firms. However, in order to control and coordinate these combined activities, the vertically integrated industrial firm had to develop new organizational methods. One new method for controlling and coordinating multifaceted activities was an innovation commonly called the unitary form of organization. This innovation entailed the design of complex accounting systems to carry out assessment, operations, and planning throughout the firm. The E.I. dePont de Nemours Powder Company exemplifies the early use of accounting data for management in large integrated industrial firms. Therefore, the purpose of this paper is to introduce the management accounting practices of American Big Business in an early 20th century based on the duPont Powder Company. A centralized accounting system was indispensable to the duPont Powder Company's complex structure. This centralized accounting system needed to accomplish two major objectives: to enable top management to control, coordinate, and assess the horizontal flow of operations among the company's three main departments - manufacturing, sales, and purchasing; and to enable top management to plan the company's long-range development. The duPont Powder Company's management accounting system reduced many bureaucratic problems endemic to a unitary form organization such as a centrally managed integrated organization having several specialized departments. In conclusion, management accounting system developed by the duPont Powder Company is the hallmark of big business and one of the most important organizational innovations in the modern corporation.

組織狀況과 豫算管理시스템의 관계에 관한 實證硏究

玄義泰 建國大學校 經濟經營硏究所 1985 商經硏究 Vol.10 No.1

The budgeting system is one of the most important control systems that provide the vehicle harmonizing with organizational objectives as a whole and carry out a multitude of functions consisting of planning, coordinationa and control. the critical issue is how to design a budgeting system that serves the desired purposes. The design of an appropriate budgeting system that serves the desired purposes. The design of an appropriate budgeting system or the improvement of an existing one is a challenging task that faces both practitioners and researchers. Discovering the budgeting system characteristics and knowing the different factors to affect them are an indispensable part of determining how to make the budgeting system work better, especially in an environment where little explo ratory study has been done before. Accordingly, this paper attempts to identify and measure the budgeting system characteristics, some of the contextual variables that might have an effect on budgetin system, and the relationships that might exist between these variables and budgeing system. Although this study is basically empirical in nature, a conceptual model was developed in order to provide an overall framework for the empirical study. the contingency theory framework of organizaion theory provides the theoretical basis for this study. The contingency approach to management accounting is based on the premise that there is no univer sally appropriate accounting system which applies equally to all organizations in all situations, rather, it is suggested that particular features of an appropriate accounting system will depend on the character of the organization and the environmental situation within which it operates. Therefore, the objective of this study was to test the following hypothesis: Larger, more uncertain, more complex, decentralized firms tend to have the following budgeting system characteristics: a. greater budgeting system variety b. greater budgeting system adaptability c. greater budgeting system sophistication A field study was conducted in listed companies in the Korean business environment, The questionnaire was sent to the controllers who have budget responsibility in each of 211 companies (manufacturing). Of the 211 qustionnaires distributed, 97 were returned, these yielded 86 usable questionnaires for this analysis (a 40.8 percent response rate). The hypothesized relationships were tested using Spearman's rank-order correlations. t-statistics were also used to test the significance level of differences between mean budgeting system scores computed for different levels of organizational context. And all statistical analyses were made using the SPSS (Statistical Package for the Social Sciences) The rank-order correlations between the contextual and budgeting variables support some parts of Hypothesis. Managers in the larger, more uncertain, more complex, decentralized firms appear to report more fully meeting the budget goals and to formulate long-range planning with longer terms, and they tend to use management science, zero-base budgeting and computer more frequently in the budgeting process. The type the budgeting process variable appears to be unrelated to the contextual variables, and the information detail in the budgeting policies and the frequency of advising on the basis of the performance evaluation appear to be greater in the less comples corporations. Overall, the relationships between organizational context and budgeting system variables were found to be relative weak. In addition, when the significance level of differences between mean scores of the budgeting variables are tested at different levels of organizational context, the degree of decentralization only emerged as a good predictor of the budgeting system characteristics. Even though the complexity is great and the measures avilable are still crude, the results are encouraging. They suggest that it might be useful to explain budgeting tendencies in terms of more aggregate variables which can be called archetypes. Thus, for example, when the degree of decentralization is the focal independent variable, approaches to budgeting may be described as falling between achetypes called "administrative" and "interpersonal". The results of the analysis showed the degree the of decentralization of an organization is a good predictor of the budgeting system characteristics. Managers in highly decentralized organizations are more involved planning and control activities of the budgeting process than managers in relatively less decentralized organizations. Therefore, the implication is that might be important for a company to recognize that to bring about a change in the budgeting system, it must bring about complementary changes within some of the structural properties of its organization. It is apparent that this study is exploratory in nature, Thus, much is left future research to accomplish. Replications and extensions of the present study are needed and will serve complementary purposes. extensions in at least three directions are desirable: (1) toward more broader studies examining interactions of other variables that might be important in explaining budgeting system characteristics. (2) toward dynamic analyses conducted by the longitudinal survey method, and (3) toward comparative management studies guided by contingency frameworks.

原價理論의 史的 變遷과 그 比較 考察 : 操業度에 대한 原價의 依存性을 중심으로

玄義泰 건국대학교 1973 學術誌 Vol.16 No.2

A theory of costs in managerial economics (Betriebswirtschaftslehre) attaches importance to the analytical explanation of scientific methods which are the most appropriate for solving the various existing problems in business enterprises. Therefore, the theory of costs in managerial economics (Betriebswirtschaftslehre) should answer the following two problems: First, it must explain the causal factors which are practically affecting the cost amount of business. Second, it must also indicate the proper conditions for the formatiton of optium cost. This paper, however, is neither to comprehend all categories of the existing problems in the theory of costs nor to work out a perfect system of theory, but to emphatically analyse the dependency of cost on the operating grade and to account for the effect on business policy. For these purposes, a historical-genetical approach has been adapted as an analytical tool. Lots of literlature concerning the dependency of cost on the operating grade have been published. Having examined those books, we can, in general, find two major tendencies. One is the so-called "traditional theory of costs, " primarily represented by Professor E. Schmalenbach and K. Mellerowicz. The other is the "mordern theory of costs," primarily advocated by Professor E. Gutenberg and his followers. The modern theory of costs places its emphasis on the indirect and analytical explanation of the relationships between cost and the operating grade, based on the production, especially B-type production. On the other hand the traditional theory of costs tries to explain the relationships between cost and the operating grade in a synthetical and direct way, based on marginal utility theory. However, it must be emphasized that both traditional and modern theories have common basic ground, "principles of optimization", in view of the fundamental principle of business behavior. Thus, we can assume the possibility of integrating boththe above-mentioned theories. Eventually, when exert our best efforts to find out and combine fundamental merits, both theoretical, from the two theories, an analytical and synthetical theory of costs may be newly establish. In the develped countries as the U.S.A and the Federal Republic of Germany, new and positive investigation for the development of the theory of costs is underway. However, lots of problems exist unsolved. Such a new-approach may be characterized by its mathematical model analysis. In particular, most Korean businesses are under unfavorable circumstances and are carried on a relatively unstablized foundation. In conclusion, the following should be emphasized, In order to obtain flexible adaptability toward the rapidly changing environment of the world business circle and to achieve business stability for the elasticity of management, we should not arrange a horizontal and closed approach, but establish, first of all, an independent framework of the theory of costs, in which we can analyse the cost itself on the whole process of management.

1830-40년대 美國 鐵道會社의 管理會計實務

玄義泰 建國大學校 經濟經營硏究所 2002 商經硏究 Vol.27 No.1

This study examines management accounting practices of American railroad companies, such as The Western Railroad, The Baltimore and Ohio Railroad, and The New York and Erie Railroad, in the 1830S-1840S. The railroads were, then, the first modern business enterprises.. They were the first to require a large number of salaried managers ; the first to build the divisional organization ; and the first to develop financial and stastical flows to control and evaluate the work of the many managers. The innovations of the 1830S and 1840S, which became standard practice in the 1850S and 1860S, increased the efficiency and productivity of transportation provided by the individual routes. In sum, this study suggests that the management accounting practices at American railroads were an archetype of today's multi-level management accounting.

AAA의 管理會計基準

玄義泰 건국대학교 1978 樂圓誌 Vol.13 No.1

原價會計의 發展過程에 관한 硏究 : 産業革命 이후 1920년까개지의 成立過程을 중심으로 With special references to the establishment process from the Industrial Revolution through 1920

玄義泰 建國大學校 經濟經營硏究所 1989 商經硏究 Vol.14 No.1

Cost accounting and management control procedures function in complex organizational settings. Unlike the natural sciences where the underlying phenomena seem quite stationary, organizational and management phenomena must continually adapt to changing circumstances. But, despite considerable change in the nature of organizations and the dimensions of competition during the past 60 years, there has been little innovation of cast accounting and management control system. Therefore, to have a better knowledge of today's cast accounting, it is more important than else to study historical developments in the theories and techniques of cast accounting. Given that cost accounting has historically been developed under different set of environmental factors in firms and accounting, the chronological delimitations of cast accounting in this paper are such as the following : First stage-generation period Second stage-establishment period Third stage-extention period The purpose of this study is to take a historical review of several studies that contributed much to development of cost accounting practice from the industrial Revolution to early twenty-century and to provide a basis for study of the cost accounting history. Also, in order that cost accounting research does not fall too far behind changes in the competitive environment and the new procedures being introduced by innovative organization, researchers need to be informed about contemporary pratice and the evolving skill of the best practitioners. For reason, this study is focused on the necessity for developing cost accounting practice suitable to 1980's manufacturing environments and thee field-based research in that direction.