이승구 교수의 존재론적 삼위일체와 경륜적 삼위일체의 관계 에 대한 논평

신문철 한국개혁신학회 1999 한국개혁신학 Vol.5 No.1

N/A

計定科目 設定의 諸問題

申文澈 건국대학교 1968 經商論集 Vol.1968 No.4

建設假計定에 관한 硏究

申文撤 건국대학교 1988 學術誌 Vol.32 No.1

The historical cost of acquiring an asset includes the costs necessarily incurred to bring it to the condition and location necessary for its intended use. By the way determining the cost of fixed asset is a problem when companies construct their own assets. Without a purchase piece of contract price, the company must, through proper allocations and distribution of costs and expenses, arrive at the constructions of cost to be entered in the property records. Materials and direct labor used in construction pose no problem because these costs can be traced directly to work and material orders related to the fixed assets constructioned. However, the assignment of indirect costs of manufacturing creates special problems. These indirect costs, called overhead or burden, consist of such items as power, heat, light, insurance, property taxes on factory buildings and acquirment factory supervisory labor, depreation of fixed assets, and supplies. These costs may be handled three ways. (1) Assign no fixed overhead to the cost of the constructed asset. (2) Assign a portion of all overhead to the construction process. (3) Allocate on basis of lost production. The other problem relating construction in process a/c is interest costs. The proper accounting for interest costs has been a longstanding controversy in accounting. Three approaches have been suggested to account for the interest incurred in financing the construction or acquisition of property, plant, and equipment. (1) Capitalize no interest charges during construction. (2) Capitalize only the actual interest costs incurred during construction. (3) Charge construction with all costs of funds employed, whether identifiable or not. The Korean Financial Accounting Standards are not regulated sufficiently the scope of costs of self-constructed assets. Therefore, various accounting methods for self-constructed assets are adopted by Korean companies. The usefulness of information must be evaluated in relation to the purposes to by served, and the objectives of financial reporting are focused on the use of accounting information in decison making. The Korean Financial Accounting Stanards on self-construction assets, therefore, should be amended in relation to offer the useful accounting information to decision makers by setting up the definite scope of fixed assests costs. And development of effective co-ordination methods between financial aocounting and tax accounting are desirable.

우리나라 上場會社의 業務監査에 관한 硏究

申文澈 건국대학교 1990 論文集 Vol.3 No.-

Internal operational auditing (IOA) is a system that investigates and appraises the efficiency and effectiveness of operational activities and procedures of organization, finds problems being in organization and suggests the solving method of those problems to top management. IOA is being important as the scale of company is being large and its operation is being complicated. So, this study is designed to investigate actual conditions of IOA in Korean listed companies and suggest the improving points by the result of investigation. For methodology in this study, literature investigation and actual condition research is selected. Company's organization is derided into sin units and IOA of each unit was reviewed by literature and questionaire. Especially IOA of information system was treated deeply in theoretical review because information system is being by introducing computer into moddern organization. Research of actual conditions of IOA was executed for sixty companies which sent answers for questionaires. The result of analysis is as follows. 1. Operation of information system; in our country, the computer was introduced recently (32 companies (80% of the companies (42) which have the computer) introduced the computer before less than five years), the companies having auditing regulations were 18 companies (43% of 42), and the companies haying auditing experience for information system were 12 companies (28% of 42). So, in our country introducing more computer into companies and more carrying out IOA for information system are needed. 2. Operation of manufacturing section; IOA of this section was not treated importantly. (5th among six) 3. Operation of personnel section; IOA of this section was not treated importantly. (4th among six) 4. Operation of sales section; IOA of this section was treated importantly. (2nd among six). Especially IOA of sales costs and receivables were carried out very well. 5. Operation of advertisement section: IOA of this section was treated importantly. (Same as sales section) 6. Operation of physical distribution section; IOA of this section was not importantly. (6th among six). On the other hand, auditors responsible for auditing section was treated as director (75%, 45 of 60 companies), and 20% of auditors was part-time service. So, computerizing of operation and uplifting of top management's cognition for IOA are needed in our country. By doing so, operation of company can have efficiency and effectiveness.

貨幣價値 變動 會計에 관한 考察

申文澈 건국대학교 1975 法經論叢 Vol.1975 No.10

監査意見表明에 관한 硏究

申文澈 건국대학교 1979 商經論叢 Vol.- No.14

協業 農業 會計制度의 硏究

申文澈 건국대학교 1971 學術誌 Vol.12 No.1

中小企業 業種別 統一原價計算에 관한 硏究

申文澈 건국대학교 1978 學術誌 Vol.22 No.1

The purpose of this study is to develop a simplified uniform costs accounting system by type of business for Korean small industries. It is necessary to develop the basic concept of the uniform cost system which is uniformly used for all small businesses in the same type of industry. Product costing is performed step by set as follows : (1) factor costing (2) departmental cost allocation, and (3) unit product costing. The cost sheets and various source documents must be used for product costing purpose as well as control purpose. The financial statements of small business, therefore, should provide information for the broad purposes ; (1) internal reporting to managers, for use in managerial control and (2) external reporting to stockholders, creditors and other outside parties. If the same cost system is uniformly used for all firms within a same industry regardless of its size, a standard or a criteria among firms can be established to evaluate the perfomance of a company in comparing with that of other companys. The effect of applying the uniform cost system to small business is to provide business managers with a meaningful cost figures for cost control purpose, specially for pricing decision. A standard of an industry can be developed by applying the same system to all business in the same industry. The standard is useful for managers to evaluate their performance of operation in comparson with those of other firms through variance analysis. All costs should be classified by three factors ; direct material costs, labor costs and factory overhead. The total cost calculated from copies of material requisition forms is the same as actual direct material coats incurred. and material costs are accumulated in the store card or material card. Direct labor costs incurred are accumulated in the labor cost sheet by using work tickets or time cards. Special cost identified with a particular job is derectly assinged to that job cost sheet. Factory overhead such as indirect materials, indirect labor and other factory expenses are accumulated in the factory overhead cast sheet by using copies of material requisition form, work ticket or payroll analysis and invoices of other factory expenses. There are various types of product costing method, such as job-order costing, process costing, class costing and joint cost method. Direct selling expenses should be charged to the cost of goods sold account of a product line auld indirect selling expenses and administration expenses are allocated to the product line on reasonable basis by product or by territory. Outlay expenses and non-cash expenses are accumulated in the selling and administration expense sheet. Many of small business managers do not consider to have a good cost accounting system, neither do they concern to hire skillful cost accountant, because they do not recognize the real benefits of good cost accounting system. A simplified coat accounting system for shall business should be developed in order that average manager could easily calculate product cost, and compare their performance with those of other firms within the same industry. If the same cost system is uniformly applied to all small businesses in the same industry, they can not only greatly improve their efficiency of operation but also reduce coats and efforts in calculating product cost. Simplified uniform cost system for small business will greatly contribute to the development of Korean industry as a whole.

外貨換算에 관한 硏究

申文澈 建國大學校 經濟經營硏究所 1992 商經硏究 Vol.17 No.1

This study is designed to evaluate and improve the Korean standards of foreign currency translation. The problems related to the translation of foreign currency financial statements are as follows. 1) Selection of translation method 2) Selection of specific exchange rate 3) Accounting for translation gains or losses 4) Disclosure of translation related informations The several methods for foreign currency translation may be grouped into four basic classes : current-noncurrent method, monetary-nonmonetary method, temporal method and current rate method. The Korean standards of foreign currency translation are based on Financial Accounting Standards for Business Enterprises established by the Securities Exchange Commission as approved by the Ministry of Finance. The Financial Accounting Standards for Business Enterprises provides for two alternative translation methods : monetary-nonmonetary method and current rate method, whichever is acceptable in any situation only if applied on a consistent basis. Recommendations for Korean translation standards are as follows ; 1) The accounting standards on the translation of foreign currency financial statements should be separated from Financial Accounting Standards for Business Enterprises for systematic and comprehensive one. 2) All foreign accounts must be adjusted so that the foreign accounts will be in conformity with Korean generally accepted accounting principles. 3) The financial statements of a foreign-based operations that is affected by high rates of inflation should be adjusted for the effects of changing prices before the translation process is undertaken. 4) The selection of translation method among alternatives should be made based on the nature of each foreign-based operation judged under the guideline or based on any other criteria, which would enhance the comparability of financial data between companies operating under similiar business environment. 5) The following disclosures should be made the regard to the translation of the financial statements of foreign-based operations. ·An indication for selection basis of the translation method ·Accounting principles adopted by foreign-based operations, if differ from their head offices ·Translation method of foreign currency financial statements ·Accounting for translation gains or losses

會計監査報告書에 관한 硏究

申文澈 건국대학교 1977 法經論叢 Vol.1977 No.12