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공문수,이재맹 한국세무회계학회 1999 세무회계연구 Vol.6 No.1
본 논문은 벤치마킹에 관한 연구의 틀을 개발함으로써 체계적인 연구를 위해 더 나은 구조를 제공하는데 있다. 여러 분야에 있는 벤치마킹에 관한 문헌을 연구하여 통합하는 과정을 거친 결과, 조직들이 벤치마킹을 위해 3부류의 변수들 즉, 선행변수, 상황변수, 산출변수를 고려해야 할 것으로 생각된다. 성공의 필수조건을 설정하는 선행변수들은 ① 경쟁력에 대한 사전분석의 결과 ② 조직의 개입정도 ③ 이전의 벤치마킹경험 등이 있고, 벤치마킹의 특성을 수정하는 상황변수들은 ① 범위와 영역의 선택 ② 정부수집 및 공유방법 ③ 파트너의 선택 등이 잇고, 벤치마킹 노력의 전체 효율을 측정함으로써 도출되는 산출변수들은 ① 효익 ② 원가 등으로 이루어져 있다. 이러한 연구의 틀로서 관리회계기법인 ABCM시스템의 벤치마킹에 적용하는 방법을 구체적으로 예시하였으며, 또한 벤치마킹조직이 벤치마킹을 수행한 결과를 평가하는 데에도 적용하였다. 앞으로 벤치마킹의 성공여부를 결정하는 변수들의 상대적 비중에 대한 실증분석, 각 조건하에서의 효과적인 정보공유방법, 협동적 벤치마킹의 모델화에 대해 계속적인 연구가 이루어질 것으로 생각된다.
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김종민,공문수,공두진 동의공업대학 1999 論文集 Vol.25 No.1
In the high level of information society, the core of accounting information system is its software. As expectation and worries about the importance of software leading to treatment of the original data and its quality become known, the evaluation of software is a matter of primary concern. When the package of accounting software is purchased, evaluation the function and the features for selection of software exerts a significant influence upon constructing efficiently accounting information system. In this study, accounting software is defined not only as a procedure of surveying and communicating an economic information by computer, but also as an essential element of accounting information system for supplying a useful information for their decision. According to investigation, there are about 50 kinds of software in the country, and its types are divided into three as follows : accounting management, administration of unified accounting, and unified management. Software package is defined as a tool for carrying out the job in the intentionally specific applied area, and in order to carry out the specific job, software package carries out its job through interaction between computer system and its user. Therefore, the evaluation of software package, but also management of its system and the user's interface for its management. In conclusion, the proper evaluation of software package can be carried out in case that the evaluation of software package itself must be practiced and the evaluation of learning how to use the product with ease must be done.
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崔三喆,孔文秀 釜山大學校 師範大學 1992 교사교육연구 Vol.25 No.-
Negotiation is frequently advocated a transfer-pricing mechanism in decentralized organization to foster greater divisional autonomy and to improve firm profit performance. Empirical evidence reveals that many firms rely upon negotiation in determining transfer prices. A concern, however, is that negotiation may not always be efficient in terms of maximizing firmwide profit, or equitable with regard to divisional performance evaluation. Given external market opportunities and private information with respect to divisional cost and revenue functions, one division could conceivably make itself better off at the expense of another or the firm as a whole. This study considered some specific influences on tranfer pricing negotiation and outcomes:negotiators' personal inclinations, previous negotiation results and market demand conditions. Five basic negotiating are analyzed along with the outcomes they encourage and the determinants of their use. Guidelines for influencing the strategic choice of one's bargaining partners are also presented with an emphasis on techniques for encouraging one's adversaries to move away from contentious behavior and toward problem solving. Previous negotiation results is influenced by degrees of bargaining skill, a unit's strategic position within the company, differences in utilized capacity, a difference in scale of production and the force of precedent. Market conditions is influenced by geographic factors, scale differences, selling price, demand's fluctuations and unpredictable consumer tendencies.
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