주민참여예산편성과 주민참여 의식변화에 관한 연구: 진주시를 대상으로

홍효석 경남대학교 산업경영연구소 2022 지역산업연구 Vol.45 No.4

This study tried to provide useful information necessary for the improvement of the participatory budgeting system by analyzing the current state of operation of the participatory budgeting system in Jinju City and changes in residents' consciousness during the budgeting process. As a result of the analysis, it is necessary to find ways to actively reflect and expand the active participatory activities and participatory budgeting projects in the current year's budget so that the budget reflection ratio of the participatory budgeting project can be increased. Above all, the participatory budgeting system Efforts should be made to ensure that the will of local government heads is not diminished. First, in order to induce active resident participation, the scope of participation should be expanded. In order to expand the scope of participation, it is necessary to expand the participatory budget and business scope (expansion of administration, culture and arts, sports promotion, welfare policy, childcare, public safety, etc.) efforts should be supported. Second, in order to induce active resident participation, participation methods should be expanded. Participation methods so far include surveys, briefing sessions, budget schools, and workshops for resident participatory budgeting committee members, but they are insufficient to predict their effectiveness. In order to expand the participation method, the survey method needs to be improved, and it is considered to be one way to activate the residents' general meeting and to strengthen the explanation and publicity of the participatory budgeting project. Third, it is necessary to secure the representativeness of the participating organizations and to activate the local community associations. In order to secure the representativeness of the participatory budgeting committee, it is necessary to develop various education programs for the participatory budgeting members and to secure expertise. One way is to make monitoring of budget project execution mandatory. Fourth, regional networks should be strengthened to improve the operational capacity of the participatory budgeting system. It is necessary to supplement and build organic links with not only local residents' associations, but also local self-governing organizations or social economy organizations, and it is necessary to supplement and build organic networks within and outside the region through links with other local government organizations. As a limitation of this study, since the scope of the study was Jinju-si, there is a limit to generalizing the suggestions presented in the study results. The limitation is that there is no choice but to limit the selection. However, it is expected that the results of this study will be used as information for the future development of a citizen-centered evaluation system for the budget planners' positive perception and response ability toward residents, improvement of the resident participation environment, and the resident participation system.

경남 주요도시의 영업환경분석 : 진주 사천지역을 중심으로

홍효석 진주산업대학교 농업기술연구소 2000 農業技術硏究所報 Vol.13 No.-

This study summaries the marketing environments of the main city in kyungnam. In order to achieve this purpose, research into the all kind of commerce and passing people. Researched during the October 1999 to obtain evidences. Research area is Chinju jungang underpass, Sachon bus terminal, Samchonpo jungang road. Throughout this review, this study expects that new business founders are able to prevent loss of economic and time from errors occurring the process of a new business.

사회적경제 인력양성 교육프로그램 참여자의 중요도와 실행도 인식에 관한 연구

홍효석,맹해영,이원기 한국경영교육학회 2015 경영교육연구 Vol.30 No.6

본 연구는 사회적경제 교육을 학부 정규교과과정으로 운영하고 있는 대학에서 사회적경제 교육프로그램에 참여한 학생을 대상으로 사회적경제 인력양성의 ‘교육목표, 교육프로그램, 교육지원프로그램’에 대해 수강생들의 인식과 필요 및 욕구를 파악고, 사회적경제 인력양성 교육목표의 실현점검과 사회적경제 교육프로그램의 체계정립 및 활성화 방안을 제안하고자 하였다. 연구결과, 사회적경제 인력양성 교육프로그램 운영은 초기단계이긴 하지만 사회적경제 인력양성의 교육목표와 교육프로그램 및 교육지원프로그램은 상당한 성과를 거두고 있는 것으로 평가된다. 그러나 일부 중요도나 실행도를 낮게 인식하고 있는 것은 사회적경제 인력양성 교육프로그램이 본격적인 궤도에 진입하지 않았음을 의미한다고 하겠다. 이와 같은 과제를 해결하기 위해서는 사회적경제 교과과정을 세분화하여 비즈니스교과목 확대 및 심화 학습하고, 동아리 지원, 장학혜택 확대, 그리고 대학과 지역의 상호협력을 통한 생태계 조성으로 교육목표를 이룰 수 있도록 해야 할 것이다. This study identifies social economic education program operated as regular courses in universities through conducting students who participated in social economic education program to comprehend students’ awareness, needs, and wants about cultivation of human resources in social economics’, ‘educational objectives, educational programs, and educational support programs,’ by examining educational objectives of cultivating talents in students through social economics training programs, establishing an orderly system of social economics program, and suggesting plans to revitalize and support social economics education programs. Research shows that operation in social economics education program is in its initial stage, but cultivation of human resources’ educational objectives, educational programs, and educational support programs are estimated to reap significant results. However, low awareness of importance and performance of the program suggests that social economic educational program related to cultivating human resource still fails to gain legitimacy. To solve this problem, educational curriculum of social economics must be segmented to extend business courses and advanced learning processes, support academic clubs, increase scholarship benefits, and collaborate with local universities to develop an environment to accomplish educational objectives.

기업의 기부·접대비 지출행위에 관한 연구

홍효석,김동훈,박용철 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

This study is to analyze the relation factors of corporate contribution and entertainment expenses. We try to seek to find out the motives of corporate contributions and entertainment expense for describing factors. Previous study is reported different result for our study. Then this study reexamines about this more analytical approach. We select 2,062 sample firms during 1991-1996 and result using correlation analysis is as follows. Contribution and entertainment expense shows a significantly positive with firm size that is corporate sales except for 1991. The contribution and entertainment expense has a significant positive relation with cash flow, industry contribution level, pre-period contribution level, advertisement, research and development cost, effective tax rate, retained earnings. In the case of debt ratio, the result shows significantly negative relation. Therefore we assert that the contribution and entertainment expenses are made for earnings management.

학습자유형, 학습태도, 교과목 난이도와 학습성취도 간의 관계

홍효석,이원기 한국회계정보학회 2014 한국회계정보학회 학술대회발표집 Vol.2014 No.2

유연생산시스템에서의 제품원가계산에 관한 연구

홍효석 진주산업대학교 2000 산업과학기술연구소보 Vol.- No.7

Manufacturing is the most important segment in any nation's economy. The standard of living is closely associated with a nation's ability to produce manufactured goods. The product costing methods development for conventional manufacturing systems are inappropriate for use in computer-integrated and automated manufacturing systems. These new systems have totally different operational characteristics with require redesigning of cost categories, overhead pools and allocation schemes. This study explain a product costing model for a specific type of new system called a Flexible Manufacturing System and will also help in devising appropriate new product costing methods.

원가관리와 동기부여

홍효석 진주산업대학교 1999 論文集 Vol.38 No.-

The term cost management has become widely used in recent years. Unfortunately, no uniform definition exists. We use cost management to describe the actions by managers to satisfy customers while continuously reducing and controlling costs. An important component of cost management is the recognition that prior management decision often commit the organization to the subsequent incurrence of costs. For example, decision about plant layout and the extent of physical movement of materials required for production are often made before production begins. Yet it is not until production begins that the actual material-handling cost are incurred. Reductions in material-handling cost are achieved by thoughtful analysis when designing the plant layout as well as by efficient handling of materials on a day-to-day basis while production is occurring. The purpose of this study is to emphasize the cost management as well as offering expended coverage of motivation and behavioral approach. The choice of a cost management inherently depended on specific circumstances. It will not present one accounting system as being innately superior to all others. The same system may work well in one organization but not in another. Because the collective personalities and cultures differ between the two organization. System do not exist in a vacuum. Again, human element is significant.

增資所得控除制度의 財務構造改善 效果分析

洪孝錫,金東勳 진주산업대학교 1996 論文集 Vol.35 No.-

The Income Deduction Systems from Capital Increase in Korea is a tax system regulated in the Regulation Law on Tax Reduction and Exemption for the improvement of firm's financial structure. The effectiveness of this system should be tested because the system distorts the impartiality and neutrality principle of taxation. The purpose of this study is theoretically and empirically to investigate the effectiveness of the Income Deduction Systems from Capital Increase for improving the financial structure of firms in Korean tax systems. In order to bring about this purpose, this study has reviewed the related Regulation Law on Tax Reduction and Exemption and the results of previous studies on the Income Deduction Systems from Capital Increase. It was proved that the Income Deduction Systems from Capital Increase have had significant effects on the improvement of firm's financial structure. Therefore, the Income Deduction Systems from Capital Increase ought to be enforced to induce capital increase. The findings, however, should be interpreted with caution, because this study has several limitations in measurement of the Income Deduction Systems from Capital Increase and sampling. Further research studies are needed with more refined method.

제조환경변화와 기술회계의 중요성

洪孝錫,裵周漢 진주산업대학교 1997 論文集 Vol.36 No.-

The change of cost structures has challenged the accounting professions to develop a new cost management technique. Automation has changed the cost structure of many companies, so more costs are fixed in the short run. This change in cost mix has come to deemphasize such typical management accounting tools as cost-volume-profit analysis and break-even analysis. Given a high level of automation, most production cost is determined in the product planning and designing stages. So reducing the cost of products dramatically in the production stage is difficult, if not impossible. Most of the life cycle cost of products is determined in the designing stage. Shortening of the product life cycle has increased the importance of delivering a competitive product to the market quickly. Any errors in product cost or product quality are difficult to correct quickly because product life cycles are so short. The purpose of this study is to investigate the magnitude of technology accounting in changing manufacturing environment. Technology accounting embodies the concept that technology costs, which include plant, equipment, and information systems, should be treated as direct costs, equivalent to direct labor and material. Most technology costs nowadays are accounted for by amortization(or depreciation) and are included in indirect overhead. The problem with this method of accounting is that conventional amortization method is based on time, not production. In today's highly automated factories, traditional depreciation methods distort the product cost. There are two reasons for this problem. First, companies are basing their selection of depreciation methods and allocation bases on such criteria that do not mirror the manufacturing process. Second, the total of technology-related costs is large. The larger percentage technology costs take of total costs, the greater impact a misallocation puts on product cost. The goal of a technology accounting system is to more accurately assign capital investment costs to those products that benefit from them. This violates an important objective of cost accounting, which is to accurately match production costs to those products that benefit from them. Technologies are acquired to support specific activities, such as production requirements, engineering, or support tasks. Therefore, the cost of the asset should be charged only to those products that use it. By lumping technology costs are distributed over all activities masking the "real" cost of the activity.

부실기업의 이익조정에 관한 연구

홍효석,박용철 진주산업대학교 1998 論文集 Vol.37 No.-

The purpose of this study is to identify whether the insolvent firm's income adjustment phenomenon. We think that these firms have an incentives for income adjustment with discretionary accruals(DA). The estimation coefficient of this study uses 7 years of accruals before bankruptcy and testing tools are modified Jones model which is known to detect income adjustment. Empirical test are conducted using 45 sample firms during 1982-1994. The result is as follows. Discretionary accruals from t=-2 to t=-1 are adjusted incomes significantly positive but the result of period(t=0) is reversed. These results are the evidence that the insolvent firm manage the earnings through discretionary accruals previous to bankruptcy.