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정길채 ( Gil Ghea Jeung ),장지인 ( Jee In Jang ) 한국환경정책학회 2006 環境政策 Vol.14 No.2
Today corporate enterprises and other organizations are paying closer attention to their sustainability reports. Companies are taking a more comprehensive approach to reporting than usually seen in traditional financial reporting to shareholders. The common eco-efficiency approach combine environmental and economic performance to an efficiency ratio. The objective of this study is to develop a framework for eco-efficiency indicators and to provide guidance on the accounting treatment for eco-efficiency indicators and their environmental and financial items respectively for a parent and its subsidiaries. The scope and the methods of consolidation applied can influence the consolidated financial and environmental figures. According to the consolidation method applied, certain data may or may not appear in the consolidated group accounts.
연구논문 : 물질흐름회계 적용사례와 확대 적용을 위한 제언
정길채 ( Gil Chea Jeung ) 한국환경정책학회 2008 環境政策 Vol.16 No.1
Material Flow Cost Accounting (MFCA) is an approach for material and energy flow-oriented cost accounting. The objective of this study is to develop a framework for MFCA and to describes a case study for the extended implementations of Flow-Cost Accounting. The analysis can be the basis for decision-making to optimize logistics and supply chain management processes. The MFCA can successfully be combined a number of accounting methodologies to provide a useful tool for improving work processes in a variety of different industries. In the recent trial project in Japan, the Gunze Inc. implemented MFCA as a means for reducing its environmental impact and production cost at one of its factories and distribution channels. This case study is an example of how one company effectively used materials and cost accounting in an environmental management system framework to achieve their goal of reducing the use and release of toxic chemicals.
송호달,정길채 용인대학교 산업경영연구소 1998 산업경영논총 Vol.4 No.-
Environmental expenditures are a major issue facing Korean corporations with increasing concern for environmental information by business enterprises has been the subject of substantial research for the past several decades. Surveys in a number of studies show and increasing trend of disclosing such information statements. there has been an increase of empirical studies on reporting practices in recent years(Ingram and Frazier, 1980; Wiseman, 1982; Freedman and Jaggi, 1996) These studies provide insights into the number of companies disclosing environmental information. Korea economy has accelerated the expansion and globalization of business enterprises in recent years. Many cases of river pollution caused by effluents discharged by some Korea firms have caused even greater concern about the environmental damages. The purpose of this study is to investigate the nature of the first environmental disclosure by Korean listing corporations in terms of quantity of the investment and expenditures. This study provides the empirical evidence in Korea regarding the environmental investment and expenditure disclosure in corporate financial statements. And this study suggests managerial implications about the treatments of environmental expenditure. The sample firms comprised all of the 660 companies that disclosed some amount of environmental information in the supplementary footnotes of 1997 audited interim financial statements in accordance with GAAP.