中小企業 系列化에 관한 硏究

崔德圭 東亞大學校 經營問題硏究所 1983 經營論叢 Vol.6 No.-

생소한 HBsAg 선별검사키트 bioelisa와 IEMA Well의 평가

김덕언,김홍석,김신규,이혜림,박일규,강정옥,최태열 대한임상검사정도관리학회 1997 臨床檢査와 精度管理 Vol.19 No.2

受注價格 決定을 위한 原價分析

崔德圭,權貴良 동아대학교 경영문제연구소 2000 經營論叢 Vol.21 No.-

This study aims to investigate the entire problems related to cost accounting while minor manufacturing enterprises reach the price decision for merchandise in case of receiving their order in Korea and to provide some data required to more effective cost accounting in the future. Therefore, the main points of this study can be summed up as follows: First, it is shown from the analysis of the type of cost accounting system applied that 44% of the whole enterprises adopt an estimated cost accounting method while 37% of them adopt an actual cost accounting method. Thus, it is proved that market production-oriented enterprises adopt mostly an actual cost accounting method. It can be seen that more highly competitive enterprises adopt an actual cost accounting method while a monopolistic enterprise adopts an estimated cost accounting method. As for the survey concerning the purpose of cost accounting, it is proved that 63% of them account cost for the price decision in case of receiving an order. For the question such as which department estimates unit cost during the price decision in case of receiving an order, 56% of them answer that purchase department estimates unit cost, and this rate shows the highest. Second, as for the analysis of factor deciding the rate imposed on overhead cost in cost accounting to receive an order, they reply that they impose overhead cost in order to include a part of incidental expenses and personnel expenses of managers in accounting manufacturing cast among the selling price and managing expenses in addition to direct manufacturing expenses, and they reply that they decide the proper rate imposed on overhead cost on the basis of exact cost accounting in their post cost accounting and price before receiving an order. Third, it is proved that there is significant difference between an actual cost required and cost suggested by enterprise after the completion according to which department accounts the price ordered. Fourth, as for the analysis of contracting construction work, it is proved that 37% of the whole enterprises reply that about 85% of an estimated amount are required to the contract when they suggest an estimated amount to an ordering place while 36% of them reply that 90% of an estimated amount are required. In this respect, it can be seen that most of them take 10% to 15% off from the regular amount and 41% of them reply that main reason why they discount an estimated amount is customary. It is firmly believed that the results of this study will help to show a new bearing and a turning point for cost accounting system of minor manufacturing enterprises which have not yet completely possessed it after the analysis of problems in accounting cost in case of deciding the price ordered when making an object of further study big enterprises which have cost accounting system ready.

原價配分에 관한 硏究

崔德圭 東亞大學校 經營問題硏究所 1982 經營論叢 Vol.5 No.-

參與豫算에 있어서 從業員의 統制源泉이 生産性에 미치는 影響

崔德圭 東亞大學校 大學院 1989 大學院論文集 Vol.14 No.-

The fundamental purpose of this study is to investigate whether bubgetary paticipation yields directly or indirectly identifiable benefits to a productivity. The specific research problem involves an examination of the role of a personality variable, interal/external locus of control, as a variable upon which the organizational effects of budgetary participation may depend. Participation in budgeting may be defined as a process in which individuals, whose porformance will be evaluated, and possibly rewarded, on the basis of their achievement of budgeted targets are involved in, and have influence on, the setting of these targets. The study of the budgeting process is an important issue since the effective use of budgets may increase performance in firm. The importance of budgets has been emphasized by previous studies which have shown that budgets are extremely useful tools in assisting management to fulfill its functions of planning, controlling, ailed coordinating enterprise activities. The traditional budgeting couldn't operate it's function effectively since one didn't recognize that the budget is a tool which can't exist without people, Behavioral writings have stressed that the bubget is "prepared by people, revised by people, ad its requirements are met by people" [Beddingfield, 1969] The general emphasis of the present study is to analyse the interactions which occur between budgets and people. In this context the area of participation in budgeting is studied. The significance of budgetary participation variable was emphasized by Argyris [1952] who concluded that the greatest contribution from budgeting activities would occur if subordinates were allowed to participate in the activity of budget creation. Many other studies have also emphasized the budgetary participation variable. Included among these studies are the work of Hofstede [1967] who found that budgetary participation had a strong effect on measures of motivation and Beaker and Greece [1962] whose emphasized the benefits of participation. Since one of the principle reasons for implementing a budgetary control system in a firm is to assist in maximizing subordinate performance the present study examines the relationship on subsequent performance. This research concerned with the relationship between participation and performance is designed almost exclusively from the perspective of the subordinate with variable measured relating to the subordinate such as subordinate self-rating of performance. subordinate personality [locus of control], and subordinate participation in budget preparation. The budgetary control process involves at least two individuals : the preparer of the budget of the supervisor and the subordinate, the person whose performance will be judged based on the budget. A study of the budgetary control process should consider the subordinate, the supervisor, the budget itself, and the combined effects of all three on performance. Similary, Vroom [1960], in his early work on budgetary participation, suggested investgating the effects of both leader and follower characteristics on the relationship between participation and performance. However, most subsequent research concerned with the relationship between participation and performance has been confined to the investgation of follower characteristics Studies by Bass and Leavitt [1963], Bryan and Locke [1967], Milani [1975], Kenis [1979], Brownell [1981 and 1982c], and others have all assumed the follower of subordinate perspective when studying this relationship. The variables measured in these studies have related to the subordinate and have included: subordinate self-rating of performance : subordinate locus of control ; and the subordinate's perceived participation in budget preparation. I want to know that employee's locus of control would effect on the productivities in budgetary participation. A field experiment with employee's as subjects was used to address the research problems in this study. The result of this study indicated that employee's locus of control would role on the budgetary participation that internals have the positive beliefs on a participation in budget, but externals have the negative beliefs. I conclude that locus of control is one of the important variables in budgetary participation, and so it must be considered in designing the participation budget.

부동산관련 조세제도 및 개선방안

崔德圭,盧賢燮 동아대학교 경영대학 2001 經營硏究 Vol.- No.14

The purpose of this study is to review an overview of the current tax system for real estate and provide the directions for developing tax system for real estate in Korea. The taxation of acquisition of real estate are Acquisition Tax, Registration Tax, Inheritance Tax and Gift Tax, Value Added Tax, Stamp Tax and License Tax. The taxation of holding real estate are Property Tax, Aggregate Land Tax, Urban Planning Tax, Community Facility Tax, Income Tax, Corporation Tax, Value Added Tax, Farmland Tax, Asset Revaluation Tax, Business Place Tax, and Inhabitant Tax. And the taxation of selling real estate are Income Tax, Corporation Tax, Value Added Tax, Stamp Tax, Inhabitant Tax and Special Tax for Rural Development. The goals of developing tax system for real estate are to enhance economic justice and facilitate the sound development of the national economy. The property tax system will be renewed by reinforcing taxation on real estate holdings. This includes; a progressive aggregate land tax consolidating the property tax on land; a ceiling on ownership of residential land. In addition the scope of tax preferences on capital gains from real estate transfers will be sharply narrowed. In an effort to broaden tax bases, the government also curtailed tax exemptions and reductions.

代替原價變動의 會計的 歸屬性

崔德圭 東亞大學校 大學院 1986 大學院論文集 Vol.11 No.-

In a replacement-cost accounting model. changes in the replacement cost of assets held during a period are viewed by some as holding gains and losses which are includable in income for the period or adjustment of capital maintenance. The academic literatures provide two alternative arguments in support of the holding gains treatment. One argument is that replacement cost changes represent "cost saving", ; the other argument is that replacement-cost changes may be used "surrogates" or changes in net realizable value of discounted present value. In this paper. I try to examine these two opinions. I conclude that any one can't be acceptable, because all of treatments are not fully reasonable and relevant for each information needs. so the replacement cost accounting models can be illustrated as following matrix. ────────────────────────────────── state holding gains ─────────────────────────── monetary holding gains realholding gains ────────────────────────────────── Realized holding gains ① ③ ────────────────────────────────── unrealized holding gains ② ④ ────────────────────────────────── total ⑤ ⑤ ────────────────────────────────── Edwards and Bell model is one that all of the monetary holding gains and real holding gains belong to the income for the period. Historical cost accounting model treats the realized holding gains as a income. Physical capital maintenance supporters argue all of the holding gains as capital adjustments. Earning power income(EPI) is a accounting model that uses the income of the real holding gains only. FASB supports EPI. In these replacement-cost accounting model. I suppose that EPI is the most acceptable one.

챔버스(Chambers)의 會計模型에 관한 分析 : Continuously contemporary Accounting을 中心

崔德圭 東亞大學校 經營問題硏究所 1985 經營論叢 Vol.8 No.-

Serveral problems of historical cost accounting have been exopsed, and they made new accounting models be generateed. So these typies of accounting models have been come into begining; the one is known to us as the General Price Level Accounting, the other is the Current Cost Accounting(CCA), and the third is the Continuously contemporary Accounting model(CoCoA). There has been many studies and researches on the GPLA and CCA, but CoCoA model is not fully introduced to us. So it is the object of this research to study and review the CoCoA model, many students can study and research on the CoCoA model easily. CoCoA model is reasonable because assets are evaluated by the Current Cash Equivalent. Companies need new assets to be purchased in order to keep business up continuously. It must sell the assets held to provide the fund to purchase the new assets. So in a view point of the going concern, it is reasonable to measure the wealth in a method of the current cash equivalents. CoCoA is relevant because the income is measured on the ground of a adaption capital maintance concept. The business must supply the funds to be necessarily to keep the business entities up in the changing environment socities, and so the concept of a adaption capital maintence is relevent in a measure of business income. CoCoA is relevant in the aspect of information system too. The reports of business must be fair and true; the trueness means to be lateliness. The faireness of the information contents means that information must be proved objectively on a selling market. A income is consist of a net revenue, a price variation and a capital maintenance adjustment. The general foramtion of income is as follows. S₂Y₂= S₂(M₂-M₁) + S₂(N₂-N₁) - S₂P(M₁+N₁) S₂(N₂-N₁) = net revenue S₂(N₂-N₁) = price variation S₂P(M₁+N₁) = capital maintenance adjustment In this point of view, the business income measurement must explain all of the facts affecting to the income, so Chamber's accounting model(CoCoA) can achive the these objects.

활동기준원가계 시스템에 관한 연구

최덕규 東亞大學校 大學院 1994 大學院論文集 Vol.19 No.-

To overcome the deficiencies of tratidional costing system, the activity-based costing system has been developed. From the 1980', traditional costing system has been critcizedfor its irrelevance to changed manufacturing systems In changing days, accounting information must be relevant to management dicision. But the current costing system is not relevant to this objectives. The activity based costing is forcused on the activities that caused cost and system that cost must be traced to the activities. This study identified that activity costing system is relevant to the management decision. So I propose that the activity cost system would be used in manufacturing companies of Korea.

증편의 저장 중 조직 특성 변화

張奎燮,李貞植,崔錫鉉,朴榮德 충남대학교 농업과학연구소 1991 농업과학연구 Vol.18 No.2

This study was carried out to investigate the storage conditions and methods required for commercializaion of Jeung-Pyon. The storage characteristics of Jeung-Pyon were examined with Universal Testing Machine (UTM. Instron model 1000) for textural properties during storage of tinder the conditions such as sealing, nonsealing, and temperatures. The differences in storage characteristics on the different varieties and years of rices were not shown. When the Jeung-Pyon was lost it's quality as a commercial product, the measured value of UTM was increased as hardness 0.74㎏ to 1.0㎏, gumminess 0.23㎏ to 0.59㎏, chewiness 6㎏.mm to 18㎏.mm, but decreased in adhesiveness 0.65㎏.mm to 0.40㎏.mm, cohesiveness 0.61 to 0.34, springiness 41㎜ to 32㎜. The nonsealed Jeung-Pyon was lost it's quality for storing at room temperature because of the case-hardening after 2 days. In the case of sealed Jeung-Pyon, the case-hardening phenomena by the evaporation of moisture was not occured, therefore it was a significant factor for an extension in sealed Jeung-Pyon. The shelf-life of sealed Jeung-Pyon was 20 days and 5 days respectively during storage at -20℃ and 20℃ The sealed Jeung-Pyon stored at 5℃ was lost it's quality, in consideration of cold chain this temperature was suitable for retrogradation of starch. The Jeung-Pyon sealed with air and mosture proof packaging material stored at the accelerated condition as 92% R.H. and 35℃ lost it's quality within two or three days.