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산업설비의 경제성 분석을 위한 실질적 감가상각 방법의 연구
유일근 한국경영과학회 1989 한국경영과학회 학술대회논문집 Vol.- No.1
Since the weight in the investment for industrial properties of a business enterprise becomes bigger, the economic analysis of them becomes very important. One of the important factors for the economic analysis is to measure the depreciation of a property accordance with the passage of ages. However, the depreciation methods which are prevailing now do not seem to represent the real decrease of the value with the passage of ages within the probable life of a property. In this paper, another depreciation method which can possibly represent the real value decrease with the results of the analysis of the real world sales data of 222 industrial properties is developed. A big difference of the new method is to emphasize the first-year-decrease of a value which is extraordianrily greater than the other year's decreases.
원가측정에 의한 공정한 교환가격의 결정모형에 관한 연구
유일근 한국경영공학회 2008 한국경영공학회지 Vol.13 No.3
Fair value of an object in the open market is sometimes necessary for a smooth trading. But the determination of a fair trading value involves a lot of problems to satisfy both sides of traders who want to make a profit but do not want to lose any. Thus three methods are commonly used to decide the fair value, those are market approach, cost approach, income approach. This paper presents a case study that shows the processes, methods and principles for making a fair exchange value through the cost approach in the case of the alcohol bottle exchange. So that it may contribute to set the methodology for the decision of fast and reasonable fair price in a similar trading.
불충분한 원가자료조건하에서 수준별 원가측정방법론의 연구
유일근 한국경영공학회 2008 한국경영공학회지 Vol.13 No.2
The required levels of measuring accuracy on cost could be various according to the its purposes, so that, it can be either punctual or rough, sometimes between of these two. However most people try to measure an accurate cost even for the goods before production even though it is impossible due to the lack of cost data. In such a case, the measurement requires a lot of time and cost and the result of it may be unsatisfactory. Therefore cost measurer needs an appropriate cost measurement system that satisfies the measuring purpose and saves the time and cost. So that, this paper proposed the levelized cost measurement method by introducing the level of available cost data. The measurement level divided into 5, from level 1 to level 5. The proposed system was tested by use of case study and proved the usefulness.
유일근,배환식 한국경영공학회 2007 한국경영공학회지 Vol.12 No.1
Corporate renovation program is one of the important factors which can make company survive long and be competitive among a lot of competitors. Thus, many companies try to introduce the renovation programs that were proved to be successful. However, even a proved program may not be suitable to the other companies and also every activity in that program may not make a successful performance. Through the B/C analysis on the actual performances of the A company renovation program, this paper discovers the rate of performance and effectiveness of each activities in a renovation program and also reveals the general problems of a current renovation program in korean corporate on the purpose of deriving an improved operational method. The results of this study may contribute to the companies that have a plan to introduce a renovation program or even the already adopted companies for the right choice and decision making.