의사결정(意思決定)의 조정(調整)과 경영지표회계(經營指標會計)에 관한 연구(硏究)

박대규,Park, Dae-Kyu 한국산학경영학회 1990 산학경영연구 Vol.3 No.-

I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

인간관계모형(人間關係模型)을 통한 예산관리(豫算管理)시스템 상황론(狀況論)

박대규,Park, Dae-Kyu 한국산학경영학회 1992 산학경영연구 Vol.5 No.-

This paper has an aim to look into whether it is possible for us to make an approach the budgeting control with the theory of human relation. This is only a traditional method and also it is open to criticism. I think modem budgetion control should be debeloped by the contingency theory. As the environment is changing continuously, the budgeting control system which can be adapted for this change should be built up. This paper consists of management control, human relation model method and changes of budgeting control.

초고층 전단벽-골조 아웃리거 구조시스템의 P-△ 효과

박대규(Park Dae-Kyu),김진만(Kim Jin-Man),이재홍(Lee Jae-Hong) 대한건축학회 2007 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.27 No.1

In this paper, the P-delta behaviour of coupled shear wall-frame systems is analyzed. The governing equations of the wall-frame systems with outrigger truss are formulated through the continuum approach and the whole structure is idealized as a shear-flexural cantilever with rotational spring. The effect of shear deformation and flexural deformation of the wall-frame and outrigger trusses are considered and incorporated in the formulation of the governing equations. nonlinear analysis of the wall-frame structures with and without outriggers are compared by using finite element analysis incorporated with Newton-raphson method. Numerical results are obtained and compared with the finite element package MIDAS. The proposed method is found to be simple and efficient, provides reasonably accurate results in early design stage of tall building structures.

물류조직상황요인에 따른 경영성과에 관한 연구

박대규(Park, Dae-Kyu),김효선(Kim, Hyo-Seon) 한국경영교육학회 2003 경영교육연구 Vol.31 No.-

물류업체는 불확실한 경영환경으로 어려운 상황에 직면해 있다. 물류조직체는 생산과정과 비생산과정에서의 물류비용에 관심을 갖게됨에 따라 본 연구는 물류조직상황요인변수로서 물류조직구조, 물류비전략계획의 유무, 물류정보시스템의 관리적 요인 등과 종속변수인 경영성과로서 물류비절감, 판매물류비절감, 물류서비스향상 등의 관계를 이해하고 이들이 어떠한 영향을 미치는가에 대하여 실증적으로 분석하는데 목적이 있다.물류조직상황요인에 따라 경영성과에 미치는 영향에 대한 연구결과는 물류조직의 구조요인으로 최고경영자의 물류정보시스템의 지원과 물류의사결정의 통합화 등은 경영성과에 유의한 차이가 있고 상관관계가 있었으며, 물류원가절감계획수립시 물류전략의 비중은 경영성과에 유의한 차이가 있고 영향을 미치는 것으로 나타났다. 물류정보시스템의 관리적 요인도 경영성과와 상관관계가 있는 것으로 나타났으나, 비재무적 성과부분에서 물류비산정기준과 물류센터활용의 효율성 정도는 통계적으로 의미가 없기 때문에 기각되었다. 이상의 연구를 종합적으로 분석한다면 물류조직상황요인은 경영성과에 영향을 미친다는 결과가 도출되었다.

농특산품(農特産品)의 로지스틱스 성과(成果)에 관한 실증적(實證的) 고찰(考察)

박대규(Park Dae-Kyu),김효선(Kim Hyo-Seon),박봉진(Park Bong-Jin) 한국경영교육학회 2004 경영교육연구 Vol.36 No.-

농특산품의 유통은 물량의 계절적인 변동이 심하고, 형태가 비정형적(非定型的)이며, 다양할 뿐 아니라, 생산농가가 다수이고, 출하량은 소량이며, 신선도유지가 필수적이라는 제약요건 때문에 다른 공산품에 비해 유통상의 어려움이 많다. 그러나 웰빙(well-being)의 사회적 분위기를 타고 무기농산물, 농민과의 직거래 등에 관심이 고조되고 있다. 따라서 농특산품의 가격을 안정화하고, 신선한 농특산품의 유통을 위해 농특산품업체의 로지스틱스 활동에 대한 정확한 파악과 개선방안을 제시한다. 본 연구는 농산품의 로지스틱 활동과 정보기술수준을 살펴보고, 이들 요인이 로지스틱 성과에 어떠한 영향을 미치는 지를 살펴봄으로써 농특산품 로지스틱 성과를 향상시킬 수 있는 방안을 모색하였다. 연구결과는 우리나라 농특산품 로지스틱스의 현실이 영세적이지만 효율적인 물류관리를 통해 물류비용절감과 고객서비스 향상이라는 목표를 달성하기 위해서 유통 기술 및 정보수준을 향상시켜야 될 것이다. 또한, 정보기술을 얼마나 보유했는가 보다는 정보기술 활용에 경영자, 관리자의 관심, 노력, 실행 등의 경영마인드가 합리적이고 과학적인 로지스틱스 관리에 매우 중요할 것으로 판단된다. There are more problems in distributing agricultural and special products than industrial products because they have such restrictions as seasonal fluctuation in the quantity, indeterminate and diverse shapes, many farm households, a small amount of shipment, and mandatory guide and maintenance. However, with social atmosphere called well-being, there are increasing concerns about inorganic agricultural products and direct trade with farmers. It is therefore urgent to stabilize the price of agricultural and special products and to correctly grasp and improve logistics activities for those dealing with agricultural and special products in order to supply fresh ones. This study aimed at examining logistics activities and the information technology level for agricultural and special products, determining how these factors affect logistics performance, and eventually suggesting a scheme to improve the logistics achievements for agricultural and special products. For this purpose, it selected information technology and logistics activity levels as independent variables and logistics performance as a dependent variable. The information technology level was measured for utility, holding level, and concern, respectively, and the logistics activity level was tested for the level of using the logistics information system in those companies concerned. From the above-mentioned findings, it is urgent to enhance distribution technology and its level immediately since distribution of agricultural and special products is poor in Korea and good distribution can contribute to a reduction of logistics costs or improvement of customer service.

초고층 전단벽-골조 아웃리거 시스템의 P-Δ 효과를 고려한 비선형해석 모델 개발

박대규(Park Dae-Kyu),김진만(Kim Jin-Man),이재홍(Lee Jae-Hong) 대한건축학회 2008 大韓建築學會論文集 : 構造系 Vol.24 No.5

In this paper, the P-Δ behaviour of coupled shear wall-frame systems is analyzed. The governing equations of the wall-frame systems with outrigger trusses are formulated through the continuum approach. then the whole structure is idealized as a shear-flexural cantilever with rotational spring. The effect of shear and flexural deformation of the wall-frame and outrigger trusses are considered and incorporated in the formulation of the governing equations. Geometric nonlinearity is included in sense if von Karman, and the analytical results. nonlinear analysis of the wall-frame structures with and without outriggers are performed by using finite element analysis incorporated with Newton-Raphson method. The proposed method is found to be simple and efficient, provides reasonably accurate results in the early design stage of tall building structures.

1차원 유한요소를 이용한 골조-튜브 구조 단순해석 모델 개발

박대규(Park Dae-Kyu),김진만(Kim Jin-Man),이재홍(Lee Jae-Hong) 대한건축학회 2008 大韓建築學會論文集 : 構造系 Vol.24 No.6

In this paper, an analytical model for framed-tubular structures is presented. The governing equations of the framed-tubular systems are formulated through the continuum approach and the whole structure is idealized as a thin-walled closed-section box beam. This model is based on the shear-deformable beam theory, and the shear rigidity of the building proposed based on distribution of columns and beams. One-dimensional finite element model is developed to formulate the problem. Numerical results are obtained and compared with the available results and finite element package MIDAS. The proposed method is found to be simple and efficient and provides reasonably accurate results in early design stage of tall building structure.

A Study on the EffectⅣe Management of National Defense Budget

박대규(Park, Dae-Kyu),김전종(Kim, Jeon-Jong),김효선(Kim Hyo-Seon) 한국경영교육학회 2004 경영교육연구 Vol.35 No.-

예산은 기업의 전반적인 사업부문과 정책을 포함하는 포괄적인 계획서로서 의사 결정의 선호와 가치가 함축되어 있으며, 재무정책의 도구이며 예산에 의하여 영향을 받는 이해관계자의 타협의 산물이다. 현대에 있어서 국가의 재정기능은 국방과 치안유지 및 국민복지 등을 향상토록 하며, 경제성장과 발전을 촉진, 조장하고 있다. 또한 교육과 보건의료, 사회보장 등에 대한 지출을 위하여 모든 국민에게 인간다운 생활을 보장해야 할 책임까지 지는 다양하고 복잡한 형태로 발전되어 가고 있기 때문에 이것은 한나라의 국민복지 수준을 결정하는 요소되고 있다. 여기에 국방예산은 국가생존의 기본토대인 건설과, 유지 및 전투력의 발전을 위한 필수적인 지출로서 그 규모는 군사부문의 소요와 경제성장 및 국민복지 향상 등 경제, 사회부문의 요구와 균형을 유지하는 가운데 결정된다. 이러한 국방예산은 주변안보환경과 국민들의 복지에 관한 요구증대, 정치권의 변화속에 정부예산이 타분야와의 조화와 균형을 이루면서 국방의 목표를 달성할 수 있도록 연구되어야 하며, 국민의 의지가 참여할 수 있는 예산편성이 이루어 져야 한다. 따라서 이에 대하여 상대적 만족수준에 의한 국방비예산의 효율적 방안에 관한 연구가 필요하다고 생각한다. 이것은 보다 효율적으로 국방재원이 분배, 편성될 수 있도록 계량적 고찰을 통해서 관리회계 및 책임회계측면에서 분석하고 이에 경영관리제도 확립의 필요성을 제고하고자 한다. This study is an attempt to provide the effectiveness, efficiency and economy of national defense budget as taking advantage of the Competing Aspiration Level Model(CALM). The Competing Aspiration Level Model is a new statistical model of trade-offs among defense, nondefense and total government expenditure. This model builds on Crecine's, great identity, American scholar through the competing aspiration level model. Government has to organize the national defense budget in order to achieve the balanced development and proper national budget distribution. The empirical study is based on the analysis of the competition and conflict, rationalism and incrementalism of national defense budget theory including the procedure of national defense budget organization and process of military making decision. Specially, this study focuses the proper distribution of national defense budget’s utility in consideration of enemy threat, economic capabilities, weapon system, military organization and doctrine. The research methods of this study are limited. The reason for this study is that the Competing Aspiration Level Model is presented desirable concept of effective management in national defense budget and the questionnaire method is reflected by the frequency of questions and answers such a brain storming method. Finally, this study tries to distribute the national defense budget by using the Competing Aspiration Level Model and questionnaire method in accordance with national security environment, economic capabilities, enemy threat. Therefore, in future studies, the methods should be reached for equilibrium organization of national defense budget in order to maintain national development and balanced harmony with each department budget.

[Ⅱ. 一般硏究論文] 전략경영과 관리회계와의 관련성 연구

박대규(Park Dae-Kyu) 한국전통상학회 2003 韓國傳統商學硏究 Vol.17 No.1

Strategic management is an essential decision making which can make and maintain competitive advantage. This is a modern concept which takes an important part in management. Therefore, decision maker should perceive the need of establishing suitable strategy. In general, decision maker usually perform decision making according to various strategic thoughts. In relation to this, strategic planning requires managerial accounting. Now managerial method needs to be established in its theoretical background and related with strategic management and managerial accounting. That is, the relationship between strategic management and managerial accounting made its appearance under the necessity of our times. The performance of strategic management should be done with its focus on the role of managerial accounting. Considering the characteristics of this area of study that emphasize practical use, researches on the relationship with strategic managerial accounting are required. Managerial accounting will contribute to strategic comparative analysis and carrying out the policy in real situation.

상하온도제어가 가능한 섬유 원단 건조챔버의 성능평가

박대규(Dae Gyu Park),도규회(Kyu Hoi Do),이호준(Ho Joon Lee),조경철(Kyung Chul Cho),박시우(Si Woo Park) 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.CAE 및 응용역학 No.-