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박이봉,최정윤 한국수산경영학회 1991 수산경영론집 Vol.22 No.2
The fisheries cooperative (FC) performs the economic and nonprofitable activity to get the fundamental objective of enhancing cooperative members' economic and social position. The internal control system fitted for a local FC should be required for not only solving the resulting problem from the complexity of FC environment nowaday but also delegating authorities and performance from FC Federation to a local FC by implementing the local autonomy. The methodology of this study is to empirically test and to analyze the condition of FC internal control system (FCICS) by the questionnaire survey. The actual condition of FCICS in Korea is analyzed by the questionnaire and the detailed contents are as follows : (1) sending 208 questionnaire consisting of 162 questions, and receiving 92 replies from 39 manufactures (business firms) and 15 banks in Gyungnam and Pusan area and 25 FC and 13 agricultural cooperative (AC) in Korea, (2) the analyzed results of FC and AC are treated simultaneously. In the fundamentals of above analyzed results, the evaluation model of FCICS is tried to construct from the relationship between the financial condition of FC and the internal control elements through the stepwise regression method. (1) By the stepwise regression method, the number of FC officials (X₁) , the experimental number of regular auditing (X_7), and auditing duty years (X_8) are finally accepted as independent variables, (2) and the final model becomes Y= -1.53526+0.34455 X₁+0.24513 X_7+0.16585 X_8 and this model explains to the extent of 47.826%. From the above study, following proposals are to be suggested : (1) The function and problem of internal control in FCICS is able to be improved by enforcing the function of FCICS and enriching the management's recognition of FCICS. (2) The cooperative president can bring up good FC by the rational operation of FCICS according to the size and the performance pattern of FC, adding up to enhance members' economic and social position.
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박이봉 대한경영정보학회 2006 경영과 정보연구 Vol.19 No.-
The purpose of this study is to expand businesses' adoption of the Enterprise Resource Planning System (E.R.P.S.). In order to accomplish the objective, the following conditions need to be fulfilled. 1) Clearness of the goal and expected effect of E.R.P.S. adoption 2) Definiteness of the extent of E.R.P.S. construction 3) The management's will to E.R.P.S. adoption If the E.R.P.S is adopted, the following effects are expected. 1) Speedy quality decision-making is possible. 2) Time taken from the order of the product to its release can be curtailed (from 40days to 10days). 3) Time taken for the development of the product can be shortened (from 24 months to 10 months). 4) Cost reduction is possible by using necessary information in real time.
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전문대학 세무회계정보과 교과과정 개발에 관한 연구 - 연계교육 교과과정 개발을 중심으로 -
박이봉,김우희 한국기업경영학회 1998 기업경영연구 Vol.5 No.2
This report aims at development of department of Tax & Accounting Information Curriculum appropriate to specialty of Junior college, based on the thoughts that is necessary to set the skill and the conception rightly through the knowledge and the theory about the whole field of management, to provide a continuos and consistent education, to produce graduates required at enterprises. For that, considering function and roll of the Junior college, curriculums which have been opend and managed as a major study, the level of knowledge which is required to the men who is in charge of practical information business at demand site, subjects which is desirable to be a major study, the knowledge which is required to the graduates in present and future, a condition of education investment.
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박이봉 대한경영정보학회 2003 경영과 정보연구 Vol.13 No.-
The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.
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박이봉 대한경영정보학회 2002 경영과 정보연구 Vol.10 No.-
E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.
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박이봉,노현섭 한국세무회계학회 1996 세무회계연구 Vol.3 No.1
본 논문의 목적은 회계, 세무회계, 경영이론 및 정보시스템에 대한 교육과 산업체에서 요구하는 세무회계전문인에 대한 지속적이고 일관성 있는 교육과정을 설정하여 세무회계정보과의 교육과정을 개선하는데 있다. 따라서 이러한 목적을 달성하기 위해 본 연구는 먼저 전문대학의 기능, 교육목표, 교육과정의 특성을 살펴보고, 인접학과로서의 세무회계, 경영정보, 전산정보처리과의 교과과정을 분석한 후 세무회계정보과의 특성과 직업군 분석을 기초로 교과과정 모형을 설정하였다. 그러나 본 논문에서 제시된 세무회계정보과의 교과과정개발 모형은 하나의 예에 불과하며, 이러한 교과과정 모형은 학과의 취업지도 방향, 전임교수의 학문적 배경, 산업체의 요구정도 등에 영향을 받을 수 있으나 빠른 속도로 변화하는 정보기술에 부응하는 지속적인 교과과정의 개발이 필요하다 할 것이다.
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박이봉 대한경영정보학회 2003 경영과 정보연구 Vol.12 No.-
The purpose of this study is to settle local government accounting system. In order to achieve this object. First, accural accounting should be closely connected with budgetary accounting. Second, a computerized program for double entry book-keeping system must be developed primarily. Finally, the improvement of local government accounting system should be oriented enhancing efficiency and public accountability.
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