經營思想의 發展에 관한 硏究

車大運,趙炳泰 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

Management is a science built up in the course of development of human history as in the case of other social sciences. The purpose of this study is, therefore, to help understand properly what management is by looking into the developing process of management thought. It may be true thet much attention should be paid to the history of a learning in order ot understand it as a new knowledge. This study will also help understnad management by examining various managenent thoughts, because modern management is a synthesis of all thoughts as H. Koontz says that we are in " management theory jungle." The analyzing method on the development of the management thought, in this study, is to be given from the historical viewpoint: clssical theory of management which is Taylor's scientific management method and Fayol's processing management, new-classical theory of management which is the theory of human relations, modern organization theory, behavioral science, and management science. The influences to which thease thoughts contributed are summarized as follows: First, Taylor's scientific management method(1910) started as means of "efficiency movement" has become a mother of modern management, though it is criticized as it has made man a machine model. Second, Fayol's processing management(1916) has suggested the general principle of management and the elements of management which is a guide to general management. Third, Mayo and et al's theory of human relations(1924) has organized modern behavioral science by recognizing the improtance of emotion and attitude which the employees have. Fourth, Barnard's modern organization theory(1930) looked upon a member of organization as a system which interacts and each individual as a decision maker or a problem solver, and has formed a school of decision making theories which is the successor to A. Simon. Fifth, Behavioral science (1950) which proves human behavior by means of interdisciplinary approach appearred since the theory of human relations was criticized. It has been innovated in personal management as well as in organization. Finally, Operations Research(O.R.) called management science(1950) has become used as optiomal solution method and decision making process through mathematical model in place of measuring data process. Thease management thoughts make up the main stream of modern management, because management is a synthesis of all management thoughts. is also thought that modern management should be studied in terms of modern business management and Koontz's co-ordination theory.

MIS 成功要因에 관한 硏究

鄭雯相 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

As the management of information becomes more and more and more important for the management of orgamizations, many organizatioms have operated Management Information Systems (MIS). Accordingly, a number of studies have been done to investigate the factors affecting MIS success and to provide a scheme for managing the MIS effectively. Though many articles and books were written to answer this issues and offered practical ideas, most of studies have continued with emphasis on specific points in a narrow aspects, and great majority of them, moreover, have failed to systemize the factors investigated. For this reason, the emphasis of this study is placed on the systemizing of the factors affecting the MIS success. The dimensional variables identified in this study are group ability, resource availability and implementation climate. The variables are directly derived from the three operational factures of MIS group characteristics, MIS resources and MIS environment. Based on these variables and the factors shown in some other papers, a model of MIS success is developed. But this model is derived by literatural review, so further study such as empirical testing to strengthen the model should be performed.

永續現價會計(COCOA)의 資本豫算에의 適用

李台住 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

The significance of objectivity as a major criterion for accounting information has been questioned during the past by a number of accountants, economists, and other users of financial statements. These individuals have usually based thir concern on the lack of relevance of transactions measured by objective hestorical costs. In recent years the opposition to historical cost accounting has been a growing instance upon using some measure of value in the financial statements. Some primcipal types of accounting that have been proposed as remidies for one or more of the guneral defects of traditional historical cost accounting under inflationary conditions. Replacement cost accounting(RPA) and Continuously contempory accoumting(COCOA) are the well known proposals. Replacement cost accounting has the assumption that a company will carry on its business the same style and with the same or similar assets. Because it requires conjecture on the aggregate amounts realigable from sale or use of an asset. RPA financial statements cannot yield dependable financial information. By the contrast, COCOA valued all assets on the basis what the selling price would be if the firm chose to dispose of assets. So information on the money equivalents of assets is accessible, and generally is necessary for the informed adaptation of a comany to its circumstances. Given that information, the processes of accounting are simple and they and their products are readily understandable. And COCOA deals fully and systematically with the effects of all transactions and the effects of the two features of inflationary periods, changes in specific asset prices and changes in the general purchasing power of the money unints. I assert the usefulness of COCOA. For it's information can be applied to capital budgeting. This is verified in Ⅲ theoratically and in Ⅳ by a assumptional example.

마이크로 컴퓨터를 이용한 多品種 少量生産 시스템의 전산화 事例

宋漢植 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

This paper showed the application of Micrcomputers(IBM-PC compatibles) to (ⅰ) the order entry and delivery data processings, (ⅱ) stock items keeping and inquiry, and (ⅲ) grouping the ordered items by their specifications or by their raw materials requirements in the custom products job shop or batch process systems. TAEKWANG BEND IND. CO. which produces bends products were the real example of this applocation study. Bends are specified by their shape(item name), types, schedules, sizes and raw materials, and ordeed items are specified by their custom name, order no, p. o. no. duedates,, and other remarks. In this company, above (ⅰ), (ⅱ), and (ⅲ) were serious problems because of its diversity of products and of its complexity of order entry and delivery processings. Thus it has been tried to develop the EDP systems for those problems by using an IBM-PC compatible computers. EDP system development was through the several stages: system analysis, system design, data base system design, program development and installment. For the easiness of system development, dBASE Ⅱ from Ashton-Tate was used. dBASE Ⅱ is relational data base management systems which is easy and powerful in system design and program development. Program was developed as menu driven system so as to perform the task by choosing proper options. Computer system was made up of main body, 10 mega byte hard disk, and printer as microcomputer system. Now days, because of continuous falling of hardware prices, it is better to computerize the daily transactions and to support the plan and control of the custom-products job shop or batch systems by using the micro level computers.

東西産業協力에 따른 對東歐進出에 관한 硏究 : 多國籍企業을 中心으로

朴敬銘 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

Das rapide Anwachsen des Schudenbergs der ?? ?? den westlichen Industriestaaten hat in West und Ost die Sicht ?? folgende Dilemma-Situation ?? : In absehbarer Zukunft werden die Staaten der sozialistischen Wirtschaftsallianz nicht die notwendige Kraft gewinnen, um die Diskrepanz zwischen der ?? Importnachfrage einerseits und den von ihnen angebotenen ?? sowie den Verkaufschancen ?? Ostwaren auf den ?? zu beseitigen. Als Ausweg aus dieser Zwangslage wird seit einer Reihe von Jahren in Ost und West immer ?? die industrielle Kooperation angepriesen. Ostliche Kooperationspartner hat mit der westlichen multinationalen Unternehmen den vielen, dass sie so dringend ?? westlichen Technologien importieren ?? ohne ihre geringen ?? in Anspruch nehmen zu ?? Die Bezahlung erfolgt ja nicht durch verdiente ??, sondern im Wege des Naturaltauschs. Dabei werden die gelieferten Indstrieanlagen unter anderem durch Arbeitsleistungen bezahlt oder sie werden gegen ?? vorgenommene Rohstofflieferungen getauscht. Westlichliche Kooperationspartner interessiert an der Ost-West-Kooperation die ?? arbeitsintensive Fertigungsprozesse in ?? Betriebe zu verlagern. Die westliche Partner erreicht durch Beteiligungen an Kooperationen das ?? ?? den ?? einen erleichterten Zutritt zu den ?? solidere ?? eine wirksamere Imagepflege ?? ihre Markenartikel und Warenzeichen sowie die Gewahrung staatlich abgesicherter Alleinvertriebsrechte ?? ihre Erzeugnisse. Ausserdem lockt sie die Erwartung auf eine Vorzugsbehandlung bei gewinnbringenden ?? ?? den Kernteil neuer Produktionskomplexe.

會計變更에 관한 諸規定上의 問題點과 그 改善方案 : 韓國의 諸規定을 中心으로

李潤元 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

Accounting change often incurs the confusion in the decision making of various users, since it tends to reduce the comparability of accounting informations. In Korea acconting rugulations for this purpose are not well established. In case of Japan, statement No 20 of JICPA's auditing committee specifies the preferability of the accounting changes comprehensively and presents the auditing guidelines for accounting changes. And the GAAP and various requlations of fonancial statements ale mentioned in it. Meanwhile, in America, APB Opinion No. 9, No. 20, FASB Statement No. 16. IAS No, 8 shows the concrete guidelines of accounting changes. However, in Korea, even though KICPA Opinion No. 2, No. 9, enforcement rules of income tax law show partial guidelines for the change of depreciation, it is very limited area and it does not give the general instruction of the comprehensive accounting change procedures. Therefore, in the course of accounting practices, accounting functions which means the provisions of useful accounting informations are not well perfomed, since accounting changes often incur various problems. As a result, in order to establish the rational accounting renulations for the accounting changes, followings need to be added and complemented to the current accounting regulations based on the accounting standards for business enterprises. ① Types and definitions of accounting changes with the proper accounting treatment should be specified in the current Accounting standards for business enterprises. For Types of accounting changes, there are changes in accounting principle, changes in accounting estimate, and changes in the reporting entity. A change in accounting principle should be treated by the current approach in principle with the some exception of retroactive approach in special cases. A change in accounting estimates should be treated by prospective approach, while a change in reporting entity should be treated by retroactine approach. Thus the integrated accounting treatment of accounting changes should be specified. ② To prevent firms from abusing the accounting change under the reasonable pretext, it should be specified that accounting changes are not allowed more than once in 5 years. ③ To ease the rigidity of periodical restriction, it should be specified to the ASBE that the purpose of accounting change and the differentials incurred by the accounting changes be reported to financial statements as a footnote or as a parenthesis ④ KICPA should reprot the exceptional cases of the reasonable causes. ⑤ Regulations that expand the range of disclosure need to be added to the principle of consistency in the ASBE. In addition to the consistency of contents, the consitency of types should be maintained. And amounts increased or decreased by the accounting changes should be counted and reproted account by account. Accounting changes which are not important correctly but possibly can have serious impacts on the future should be disclosed. ⑥ Considering that accounting changes have important impacts on the general area of financial statements, accounting changes should be reported in general rules rather than the provisions of the prior income. ⑦ KICPA, with the help of KAA, the ministry of finance, and other interest parties, need to constitute the committe and analyze and evaluate the proper accounting treatment of accounting changes and other related problems in reporting the audit opinion. Regulations of accounting changes should be established in such a way that they can contribute to the development of accounting.

MRP시스템의下에서의 製品分析 및 注文量 決定에 관한 硏究

李松根 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

Marterials planning is a production and inventory control function found in virtually all manufacturing companies. Its objective is to manage and control inventories of the components and purchased parts or raw materials used in the manufacture or assembly of fimished products made for stock or made to order. Techniques used to control these inventories are based on two key characteristics of the demand for such components. First, since the products that require these components are usually made in lot quantities, demand for their components will occur in lumps at interuals. Second, the required quantities of these components can be calculated based on a forecast or prediction of the number of finished stock items requirded. Material requirements planning is an inventory control techniques specifically designed for use under these conditions of demand. Since the use of MRP typically requires the processing of significant amounts of data, the application of computers to manufacturing beginning in the late 1950s has greatly facilitated the application of this approach to inventory control. Comparing to the other industriallized countries, most managers on Korea are not well aware of the importance of the MRP system. As result, great inefficiencies and high costs are incurred from the uorrent inventory control svstems. This study is to evaluate models of product explosion and lot sizing techniques, with the special emphasis on the issue of whether it is possible to select one best lot sizing algorithm for a given manufacturing environment, for a class of items, and for a songle specific item. The result shows that it is meaningless to try to select the algorithm which can be the best in general cases. Rather, the relative effectiveness of a lot sizing algorithm can be determined only after considering various situational factors.

한글 機械化에 관한 硏究 : 한글 打字機 글자판을 중심으로

金大元 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

According to the process of considerations through the frequency of shefting and unnecessary touch in accordance with its kinds of keyboard and the process of analysis of records made in each kind of typewriting contest, three-set typewriter is generally considered to have more efficiency than those of two-set, four-set and five-set keyboards. As mentioned above, the keyboard of Korean typerwriter is the part of input system which is the main part of typewriter. The composition of keyboard is not simple arragement but scientific arrangement is required in which mechanical engineering, human engineering and morphology of character should be satisfied If the life of typewriting is accurate and easy in operating typewriter, should be arranged to satisfy its necessity. Typewriting can be said to touch its object, namely perceptual motor skill. These touchtng actions can be considered according to the efficient motion study, but what is more important is that the arrangement of keyboard should be made from in home row part according to its frequency of use of vowels and consonants, coinciding with cach finger's ability to cover. Korean(Hangul) typewriter can be classified into two types according to the touching form of mixture of vowels and consonants. One is typewriter which has simper mixture of vowels and consonants,two-set typewriter, three-set. The others are keyboards of four-set, five-set which have more complicated mixture of vowels and consonants. These typewriters have their original distinctions, but as those typewriters don't have an efficient essentials, finally the system of standard keyboard was abolished, as a result, supplementary measures for the enhancement of its efficiency have been considered. For the standardization of Hangul's mechanization facing difficult situation,① Hangul typewriter should be recognized as the basic of Hangul machine,② The scienctific unification of keyboard should be done,③ The arrangement of vowels and consonants should be made to speed up input,④ The theory of finger's load(burden) should coincide,⑤ The distinction of convergence writing should be considered,⑥ Learning how to operate typewriter and touching should be easy,⑦ The practical writing shape which is easy in reading should be produced. In conclusion, the above-mentioned considerate preceding study on it for the unification of keyboard considering future society should be fulfilled as soon as possible.

複合運送人의 責任의 관한 硏究 : With special reference to United Nation Convention on International Multimodal Transport of Goods, 1980 UN國際複合運送條約을 中心으로

吳元奭 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

The responsibility of the MTO(Multimodal Transport Operator) for the goods under this Conuention covers the period from the time he takes the goods in his charge to the time of their delivery, And also he shall liable for the acts and omissions of his servants or agents, when any such servant or agent is acting within the scope of his employment. The basis of liability is that MTO shall be liable for loss resulting from loss of or damage to the goods, as well as delay in delay in delivery, if the occurance which caused the loss, damage or delay in delivery took place while the goods were in his charge unless he proves that he, his servants or agent took all measures that could reasonably be reguired to avoid the occurance. When the MTO isliable for loss, the limitation of his limited shll be limited to an amount not exceeding 920 units of account(SDR)per package or other shipping unit or 2.7 units of account per kilogramme of gross weight of the goods lost or damaged, whichever is the htgher. But if the internationalmultimodal transport does include carriage of goods by sea or by inland waterway, the limitation shall be limited to an amount not exceeding 8.33 units of account per kilogramme. In case of delay, the limitation shall be equivalent to two and a half times the freight payable for the goods delayed. When the loss or damage to the goods occurred during one particular stage of the multimodal transport, in respect of which an applicable international convention or mandatory national law provides a higher limit of liability the above amount, the loss or damage shall be determined by such convention of mandatory national law Thus in face of the era of multimodal transport, with the revisions of Incoterms, I.C.C. Special Clauses in marine insurance, and Uniform Customs and Practice for Documentary Credits, this Convention will play a great role in a international transportation system when it will be valid.

韓國企業에의 現代마아케팅理念 導入. 定着沮害要因에 관한 硏究

金容大 東亞大學校經營問題硏究所 1984 經營論叢 Vol.7 No.-

This study attempts to analyze the reasons why many Korean firms have not yet been introduced to the modern marketing concept, since the acceptance and development of the moden marketing concept is the key to the enhancement of the socio-cultural role of Korean firms. Thus, this study trys to prove the validity of this thema, through clarifying the purpose and necessity of the modern marketing concepts. Modern marketing concept includes interests of firms, consumers, society, and even the interest of the long-term welfare of consumers and society. Besides, it includes (1) ethical-moral orientation, (2) humanistic-ecological orientation, (3) social responsibility orientation, (4) creative-innovative orientation (5) cultural-social value orientation. Therefore, if this modern marketing concept is introduced and accepted to Korean firms, it will contribute to the reinforcement economic and social-cultural functions. However, at present, Korean firms have various handicaps cue to reason, such as (1) historical-cultural reason, (2) managers, attitudes (3) economic-political. And these are unfavorable factors for many Korean firms to accept the modern marketing concept. Thus, so far Korean firm have had many difficulties to create and intoduce the modern marketing concept and perform economic fumctions and social-cultural functions efficiently. Also they have had difficulties to adjust creatively to the rapidly changing managerial environment. Therefore, in order to overcome such problems, the first priority should be given to the intoduction and establishment of the modern marketing concept above all.