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윤석곤 한국실천공학교육학회 2023 실천공학교육논문지 Vol.15 No.3
본 연구는 우리나라 수산업의 회계정보시스템 교육과 활용에 대하여 연구하였다. 연구의 목적을 달성하기 위하여 수산업체를 대상으로 설문을 조사하였다. 그리고 설문 내용을 다양한 통계 방법을 적용하여 분석하였다. 연구의 시사점은 다음과 같다. 첫째, 오늘날 정보화시대의 수산업 경영은 회계정보시스템을 통한 효율적인 경영기법의 활용이 필요하다고 판단된다. 둘째, 수산업체는 정보시스템을 적극적으로 경영에 도입하여 자금의 운용과 조달 그리고 경영비 관리, 경영분석 등을 활용하여 효율성을 높이는 것이 중요한 과제라 사료된다. 끝으로, 수산업체는 정보시스템을 통한 회계관리와 원가계산을 실시하여 합리적인 의사결정에 활용할 중요한 시점이라 판단된다.
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소유구조에 따른 세무정보와 재무정보의 차이에 관한 실증연구
윤석곤,이정기,한영희 한국경영교육학회 2002 경영교육연구 Vol.26 No.-
Ownership structure affects corporation's decision making for capital structure, investment, and corporate value. The purpose of this study is to examine the relation of ownership structure and financial property. The first, the financial property and the tax property among group of ownership structure differ. The second, the difference between financial and tax reporting according the ratio of large shareholder's equity is in existence. When the ratio of large shareholder's equity is high, when ownership and management are not separation, because pressure of capital market is a little, the incentive being selected accounting standards to increasing accounting return is few but tax return in order to more small friction with revenue authorities is properly reported.
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윤석곤 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.2
The survey data of this study consisted of 36 questions, and 92 persons responded. In the analysis of the characteristics of wholesale market management, over 80% of the staff members responded that the workload was too heavy and the strict transaction method prevented active trade. There was an opinion that the tasks of the wholesale market corporations' should be improved not by electronic document operation or information network formation but by improving evaluation and education. The loyalty to the company was a significant variable element in 5% significance level. However, the sense of responsibility and involvement came out to be insignificant. A development casting plan in a wholesale market and a wholesale corporation seems to be the next. ① strict dealings method is too much, and annoying in activation of dealings. ② to change superannuated facilities, and they're the upper and lower car and carriage job improvement need. ③ improvement of loading and unloading business is needed. ④home page is raised, there is necessity. ⑤ to improve the efficiency of improved management business. ⑥ the connection between the wholesale corporation. The survey data of this study consisted of 36 questions, and 92 persons responded. In the analysis of the characteristics of wholesale market management, over 80% of the staff members responded that the workload was too heavy and the strict transaction method prevented active trade. There was an opinion that the tasks of the wholesale market corporations' should be improved not by electronic document operation or information network formation but by improving evaluation and education. The loyalty to the company was a significant variable element in 5% significance level. However, the sense of responsibility and involvement came out to be insignificant. A development casting plan in a wholesale market and a wholesale corporation seems to be the next. ① strict dealings method is too much, and annoying in activation of dealings. ② to change superannuated facilities, and they're the upper and lower car and carriage job improvement need. ③ improvement of loading and unloading business is needed. ④home page is raised, there is necessity. ⑤ to improve the efficiency of improved management business. ⑥ the connection between the wholesale corporation.
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윤석곤,유기준 글로벌경영학회 2011 글로벌경영학회지 Vol.8 No.1
Structure of markets for fruits and vegetables, Wholesale markets for fruits and vegetables,Distribution markets for fruits and vegetables in Korea. The structure of distribution of fruits and vegetables in Korea is changing. Especially, the distribution route of fruits and vegetables which is an intermediary stage accounts for much of the distribution. In addition, the routes other than the wholesale market such as direct transactions of fruits and vegetables are undergoing a change to be on the upward trend. Thus, along the line of such change, re-recognizing the importance of role of fruit and vegetable market, the necessity of putting in place measures to cope with the change is required. With the change in the structure of fruit and vegetable distribution, two ways of developing fruit and vegetable distribution are suggested in two respects along with counter-measures. Firstly, as there is insufficiency in the distribution function on the part of fruit and vegetable producers' organizations, the efficiency of distribution structure should be enhanced by increasing their expertise. Secondly, as the structure of distribution of fruits and vegetables is unreasonable and complex, it should be made sure that benefits should return to producers and consumers by simplifying the distribution structure. 韓国の青果物流通環境の変化にも卸売市場を必要とする出荷者と小売機構は必要だということである。このような青果物卸売市場構造の変化を調べる必要がある。したがって、韓国において青果物流通構造の変化に対する問題点の検討と発展方案を提示した。つまり、韓国は青果物の農家の所得増大と流通の効率化を推進しなければならない。このためには 青果物生産者を専門化で 教育させて流通構造を革新することが必要である。また青果物卸売市場の機能を活性化させなければならない。すなわち、青果物価格決定において重要な機能を卸売市場が担当している。したがって 流通構造を改善して合理的な価格決定をするようにしなければならない。そして消費者主体の青果物流通構造確立が必要である。すなわち消費パターンの変化と消費者の欲求を充足させる流通構造に体系的な戦略的接近が必要である。最後に、青果物の標準規格化された出荷と取引制度の確立と正確な流通情報の提供など青果物生産者の競争力を強化させなければならない。
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