패션마케팅 및 의상심리 분과 2 : 초등학생의 교복착용 여부에 따른 피복비 및 피복관리행동 연구

이봉연,류덕환 한국의류학회 2000 한국의류학회 학술대회논문집 Vol.2000 No.-

활동기준원가회계(ABC)시스템의 구축에 대한 연구

이봉연,유수정 혜전대학 1998 論文集 Vol.16 No.-

No more separation is needed between business administration and information technology in order to survive in the firecely competitive business environment of nowadays. Traditional costing system cannot produce exact price information, hence no clear picture of actual costs is available in fierce price competition. Through proper reallocation of indirect coats to the cost calculation. But ABC system is not only an accounting system but also a management information system that helps manager gain competitive advantage in strategic decision-making process. And through the analysis of company´s activities, every employee would understand the company in terms of process So, reliability of the company' s cost information through ABC system enables organization members to focus on the responsibility accounting system. The traditional view of the company was mainly based on functional lines of the company. Activity analysis process provides organizational members a chance to understand the company in terms of process, the company reduces inefficiency caused by a functional-oriented view.

人的資源 開發을 위한 效果的 方案에 관한 硏究

李鳳連 혜전대학 1995 論文集 Vol.13 No.-

外貨換算의 會計處理에 관한 硏究

李鳳連 혜전대학 1990 論文集 Vol.8 No.-

會計情報 公示量의 擴大가 意思決定의 有用性에 미치는 影響

李鳳連 혜전대학 1992 論文集 Vol.10 No.-

This thesis has put an emphasis on the subject that the users of accounting information should provide the useful information for the economic decision-making. To achieve this aim, accounting information in need of economic decision-making load has been studied, looking into accounting information disclosure load, the ability of its users, and the new field of accounting information disclosure, by means of the concept of accounting information disclosure and its theory to promote its utility. In this study I have found the following consequences: 1. The disclosure should be enlarged, promoting the possibility of information users' understanding. 2. Accounting Information may cause the confusion in the process of decision-making of accounting information user and the negative result to delay the unfair decision--making. 3. There should be an effort to decide the most suitable information load, by applying the person's information processing model' to promote the utility of decision-making. Nowadays the social responsibility of enterprise has increased, and so the persons who have interested group in enterprise have much interest in the enterprise's information. Therefore the managers should do their best to make a responsible decision to provide the useful information, with the responsible consciousness for the persons concerned with enterprise.

환경원가의 배분에 관한 연구

이봉연 혜전대학 2000 論文集 Vol.18 No.-

人的資源의 會計的 測定 方法에 관한 硏究

李鳳連 혜전대학 1984 論文集 Vol.2 No.-

In a business film there are various kind of resources such as human resource, material resource and financial resource. But the traditional business accounting has mainly covered the material resource and the financial resource as an object of business accounting, paying little attention to the human resoure which is essential and important in business today. Recently, however, active researches and studies have been made to account human resource as an asset for a business unit in terms of providing useful accounting information and precise cost allocation. Accordingly The purpose of this study is to examine the possibility of measuring human resource as an asset in terms of attributes and characterishes of asset evaluation by studying 1) How to theorize accounting human resource as an asset 2) How to measure the value of human resource 3) How to report the resource on accounting 4) Any problems when such methods applied. The findings of this study have proved that measuring human resource as an asset is very effective in reaching accounting goal in spite of its problems and limitation for its application. Namely it can be concluded that if human resource could be measured and used more effectively it would be conducive to more rationalizing business management. In the future it is to be expected that objective and applicable study mothodologies and concepts will be developed as a result of aggressive study in accounting science, economics, behavioral science and management science.

物價變動에 따른 會計情報公示에 관한 硏究

李鳳連 혜전대학 1987 論文集 Vol.5 No.-

As the traditional accounting system does not furnish the accounting information Suitable to the purpose, I studied as follows, on the premise that the accounting system of price change must be introduced : 1. The evaluation of the traditional accounting theory 2. The assumption of price change accounting 3. The present situation of each nation's price change accounting 4. The problem of the introduction of price change accounting As a result of this study presented the introductory way of price change system as follows : 1. It is necessary to have a sufficient discussion on the range and method applying price change accounting. 2. There must be the social agreement on the introduction of price change accounting. 3. The experimentary introduction must be in the first place. 4. Finally the accounting information of price change must be applied at will from the large enterprise.

ABC에 의한 마케팅 豫算 시스템에 대한 硏究

李鳳連,柳秀姃 혜전대학 1999 出版文化硏究所論文集 Vol.1 No.-

Many firms use broad strategic approaches for estimating cash flows that are not closely tied to detailed tactical assumptions about future operations. These forecasts may not be very reliable because cash flow projections of new products can have a 30% to 40% margin of errors. Using ABC for marketing budgeting ,which has been definrd as providing economic information for management decision making. ABC model (with benchmarking)forecasted business processes, activities, revenues, operating costs. The ABC analysis provided an understading of projected business processes and activities that allowed senior management to have more confidence in the detailed tactical ABC forecasts, rather than the initial , broad strategic forecasts. ABC system is not only an accounting system but also a management information system that helps manager gain competitive advantage in strategic decision-making process. And through the analysis of company's activities, every employee would understand the company in terms of process. So, reliability of the company's cost information through ABC system enables organization members to focus on the responsibility accounting system. This pro forma ABC approach also is logical next step for companies currently using ABC and benchmarking to understand existing business processes and activities.

계면활성제 혼합 천연지방산유지 고형 비누의 세척성 및 생분해성 연구 : 생분해성을 중심으로 On Based Biodegradation

이봉연,류덕환,이태관 한국의류산업학회 2003 한국의류산업학회지 Vol.5 No.3

The purpose of the study was to get the valuable data for developing the new natural fat soaps which have an excellent biodegradation performance. Thus, natural fat soaps mixed with the two types of detergents (AOS and LAS) on the various concentrations were made and the biodegradation of the samples were analysed by Dissolved Oxygen method using active sludge. Also, the results were compared with the commercial synthetic detergents and market soaps. The results from the study were the followings: I. The plant fat soap and the wasted oil soap with the concentration of 5 mg/i and 15 mg/1 had an excellent biodegradation rather than animal fat soap. 2, There was little difference among samples with the concentration of 5 mgtl, but there was much difference among them with the concentration of 15 mg/l. 3. The periods for consuming oxygen of wasted oil soap mixed AOS and LAS was the fastest.