호텔정보시스템 성공요인과 성과모형에 관한 연구

이병원 한국경영정보학회 2002 한국경영정보학회 학술대회논문집 Vol.2002 No.-

지식경영과 활동원가회계

李柄元 동양대학교 1999 동양대학교 논문집 Vol.5 No.1

IMF체제는 기업들로 하여금 생존을 위해 그동안 지녀왔던 패러다임의 변화를 요구하였다. 기업은 이에 따라 생존을 위한 패러다임의 변화와 함께 변화하는 환경에 적응하기 위해 노력하고 있다. 이렇게 변하는 패러다임에 적응할 수 있는 새로운 경영기법이 필요하게 된 것이다. 이의 한 예가 지식경영(knowledge management)이라 할 수 있다. 즉, 이 피할 수 없는 패러다임의 변화에 개인, 기업, 국가는 생존을 위한 방법을 찾게 되었는데 그것이 지식경영이다. 지식경영은 생산현장, 사무현장, 영업현장, 연구개발현장의 살아있는 지식을 정보화하고 체계화하여 타인에게 공유되도록 하는 것이다. 또한 공유된 지식이 업무접점에서 활용되도록 하는 것이다. 전통적인 회계는 차변과 대변이라는 형식에 거래의 8요소를 대응시키는 규칙을 알지 못하면 회계처리를 할 수 없으므로 회계정보의 공유와 활동발생과 동시에 회계정보를 제공하지 못한다는 문제점을 안고 있다. 또한 전통적인 회계는 활동정보 중에서 거래의 8요소에 해당하는 정보만을 포착하므로 대차대조표와 손익계산서만을 회계정보로 제공하며 최근 들어 그 정보적 중요성이 더욱 커지고 있는 현금흐름표와 활동원가정보 등 다양한 회계정보를 제공하지 못한다. 이러한 전통적인 회계방법의 한계를 극복하고 지식경영에 적합한 활동기준원가회계(ABC)는 오늘날 변화된 기업환경에서 적용이 필요한 원가계산의 기법이다. 기업의 외부 및 내부환경의 변화는 자원의 소모 형태를 변화시키고 있으며 이는 결국 원가의 발생행태를 변화시키게 되었다. 따라서, 이러한 원가 발생 행태를 적정하게 원가계산에 반영할 수 있는 원가계산 기법이 활동기준원가회계(ABC) 시스템이다. 활동기준원가회계(ABC)는 기업의 관리를 효율적으로 유도할 뿐만 아니라 종국적으로는 고객의 가치창조를 통한 기업가치의 극대화에 기여할 수 있는 원가계산 및 원가관리의 기법이라고 할 수 있다. We have been facing an enormous dhanges of paradigm since the IMF system. The meaning of this great wave of changes is that, no matter it is an enterprises are in need of new management techniques which can handle these changes of paradigm, and the answer is the knowledge management. We, however, need the method study first in order to apply the knowledge management, which we call new management techniques, to the production fields. After researdhing how the knowledge management really occurs in the production fields, we will be able to find out the proper method of approaching. The knowledge management makes corporate profit through rapid share and spread of knowledge using information technology. This requires the accounting information system which can offer the real time accounting information about the input resources for business activity and the result from it. It, however, is the problem that the traditional accounting system has generally offered relatively late information to the time when activity happined and relatively deficient information to what business activity made. The traditional system always makes the efforts of solving the problems to be failure. It can not offer the accounting reports which show the information of business activities such as cash flow information by activity and activity based costing information. Activity-based costing(ABC) takes and uses all activity information which happens in business activity in making accounting reports by adopting the rule of matching activity value against response value for fulfillment of dual effects of accounting events. Therefore ABC can offer not only balance sheet and statement of income and expenses but also statement of cash flow and report of activity based costing which the traditional accounting principles has failed to offer. ABC net only guides the efficient management of enterprises also contribute to maximize the value of enterprises through creating the value of customers.

장애인 이동권! 법은 있고 정책은 없다

이병원 참여연대사회복지위원회 2012 월간 복지동향 Vol.- No.-

농구선수의 원핸드 점프 슛에 대한 동작 분석

李丙元,鄭義權 중앙대학교 스포츠과학연구소 1994 體育硏究 Vol.- No.7

This study is the thesis to analyze the kinetic variational cause of an excellant basketball player's one hand jump shoot motion in three dimentions, and to discuss whether the theory of this thesis agree with the existing one or not. For examining that, we took a photogragh of an excellant basketball player's one hand jump shoot motion with 16mm high speed camera at 100 frames/speed. We set up for events, such as, the preparation posture for one hand jump shoot motion…touch down 1(TD1), the take-off of jumping(TO), the release of the ball the hand of basketball player and the touch down 2(TD2) to analyze the one hand jump shoot motion. The result is as follows: The mean and the standard diviation for the height of center of gravity(COG) resulted in 0.723±0.066(TD1), 1.029±0.015(TO), 1.4875±0.0455(Release), 1.1265±0.0625(TD2). Those for the resultant degree of right knee joint angle resulted in 106.85±1.95(TD1), 144.5±4.1(TO), 173.2±3.5(release), 174.65±1.05(TD2). Those for the resultant degree of left knee joint angle resulted in 90.9±2(TD1), 146.35±0.35(TO), 174±1.6(Release), 173.7±3.2(TD2). Those for the resultant degree of right hip joint angle resulted in 99.4±6.1TD1), 151.6±3.2(TO), 169±0.4(Release), 159.8±0.9(TD2). Those for the resultant degree of left hip joint angle resulted in 87.2±5.7(TD1), 151.4±4(TO), 169.65±0.55(Release), 173.05±1.85(TD2). Those for the resultant degree of right shoulder joint angle resulted in 48.55±6.95(TD1), 107.35±15.35(TO), 139.1±6.7(Release), 136.9±2.6(TD2). Those for the resultant degree of left shoulder joint angle resulted in 48.55±6.95(TD1), 107.35±15.35(TO), 139.1±6.7(Release), 136.9±2.6(TD2). Those for the resultant degree of right elbow joint angle resulted in 97.8±3.2(TD1), 77.2±1.9(TO), 143.9±4.9(Release), 124.5±14.7(TD2). Those for the resultant degree of left elbow joint angle resulted in 117.5±4.1(TD1), 96.35±2.55(TO), 123.1±6.5(Release), 125.85±5.05(TD2).

민족음악학(Ethnomusicology)이란 무엇인가?

이병원 이화여자대학교 음악대학 1981 이화음악 Vol.- No.7

특1급 호텔과 특2급 호텔 간 호텔정보시스템 품질 비교

이병원,윤병섭,이경구 대한경영학회 2003 大韓經營學會誌 Vol.16 No.7

The purpose of this study is to analyse the critical differences of the hotel information system's EDP(electronic data processing) internal control and quality between 1st 5star hotels and 2nd 5star hotels. This paper examines the relationships of the hotel information system's internal control and quality with that of user satisfactions. This study sets out the research model of influencing factors and the performance of the hotel information system through theoretical studies based on Management Information Systems, and then empirically tests hypotheses related to the model. The model was tested by multiple regression analysis using SPSS 10.0 on a sample of 618 respondents who have worked with the hotel information system in 5star hotels. The major results of this study are as follows: First, differences between 1st 5star hotels and 2nd 5star hotels are statistically significant influences on EDP internal control. Second, information quality, system quality and service quality of 1st 5star hotels are more statistically significant influences on the hotel information system's quality than that of 2nd 5star hotels. Third, EDP internal control has a statistically significant influence on the hotel information system's quality. The study's findings also indicate that EDP internal control of hotel information system affects differently on the quality of hotel information system according to grade of hotels.

敎會 會計制度 改善에 관한 硏究 : 서울 J교회 사례를 중심으로 Focusing on Youngju

이병원,장찬휘 동양대학교 2003 동양대학교 논문집 Vol.9 No.1

With the growth of churches, the scale of church finance has become larger, so the church accounting system should be changed for that reason. The role of church accounting is to classify the economic and financial activities of a church as a business account, and record and arrange them accordingly. And it also analyzes, verifies and reports the results. Church accounting is non-profit, budgetary, fund, and cash basis accounting. This study analyzed the case of "J church" in Seoul (Presbyterian church, unified) and focused on the financial reporting of the church accounting system. Through this research, some problems in church accounting system were identified as follows. First, a single entry bookkeeping system should be changed into a double entry system because nowadays churches are becoming larger. Second, accounting information should be open to the public especially to the congregation and an internet homepage should be created. Third, church accounting principle article 18 should be changed really. Fourth, the method of depreciation should be presented. Fifth, church accounting should be audited in order to certify that all the activities of the church are performed according to the regulations. Finally, the standards of foreign exchange accounting should be established so that we can coordinate an effective financial program with our missionary activities abroad. The suggestions listed above are ways to remove factors of waste and to effectively manage the church properties.

호텔정보시스템의 성공요인과 사용자 만족간의 구조적 관계연구

이병원,한진수 한국관광학회 2004 관광학연구 Vol.27 No.4

This study sought to understand the critical role of the hotel information system’s EDP internal control and quality in the hotel industry. The relationships between the hotel information system’s success factors and user satisfaction were studied. The research model on influencing factors and the performance of the hotel information system were examined through theoretical studies based on Management Information Systems, with hypotheses related to the model empirically tested. The model was tested through multiple regression analysis using SPSS10.0 and SEM using Amos4.01 on 583 respondents who have worked with the hotel information system in a hotel environment.

경제적 부가가치의 경영툴로서 활용방안

李柄元 동양대학교 1998 동양대학교 논문집 Vol.4 No.1

This study seeks to clarify the concept of EVA(Economic Value Added) especially from the viewpoint business unit controlling. The objective of the study is two fold. Firstly, the study describes the theory and characteristics of EVA. This gives the framework to discuss the main objective: How companies should use EVA considering both its favorable and unfavorable features? In this context, the study also offers some recommendations of how EVA should be used as a management tool. The study tries to bring together the relevnt theoretical issues and controlling practice. The topics discussed are essential and current in the case-group as well as in many other companies implementing EVA-approach in their organization. EVA seems to have importance for companies as a performance measurement and conrolling tool. First of all it is fairly simple mesure but still measures well the ultimate aim of any given company, the increase of decrease in shareholders' wealth. Maximizing traditional performance measures like ROI is not theoretically in line with maximizing the wealth of shareholders. Therefore EVA is superior to conventional performance measures. EVA shows financial performance with a new pair of glasses or offers new approach especially for the companies where equity is viewed as free source of funds and performnce is measured by some earnings figure. At best EVA helps with creating a mind-set throughout the organization that encourages managers and employees to think and behave like owners.

전통음악 이해의 양면성 : 한국음악 영문교재 개발을 위한 제언

이병원 이화여자대학교 한국문화연구원 2007 한국학·한국문화 교육의 국제화사업 워크숍 Vol.2007 No.2