기업 환경오염비에 대한 연구 : 회계 측정 및 제도화를 중심으로

朴京洛 한국산업경제학회 2000 산업경제연구 Vol.13 No.6-2

會計原則의 歷史的 考察

朴京洛 慶北專門大學 (영주경상전문대학) 1981 慶北專門大學 論文集 Vol.3 No.-

This thesis is to study on the historical process of the development of accounting principles. (1) The technical method for the grash of numerical value in our economic life was developed after Lucas Pacioli has published the first book on accounting in 1914. (2) The business accouning has more developed in the theoretical side than in the technical side after the ownership and management of business was separated by its enlargement in 1930s. (3) Accounting Research Association (SEC, AICPA, AAA) systematized the accounting principles. (4) There appears a new accounting by the accounting principles of AICPA in 1957. (5) The accounting principles was established as an accounting information system in the late half of 1960s. (6) Since 1970, the organization of FASB is researching the uniform accouning principles. As seen above, the accounting technique and theory has been developed, and. it is the historical product developes under the necessity of economic society. In order to attempt the more development of new accounting, I tried to systematize it and surveyed its historical changing phase.

松都 四介治簿法에 관한 硏究 : Centered around theories and structres of sagai 四介의 理論과 構造를 中心으로

朴京洛 尙志大學校産業經營硏究所 1995 産業經營硏究 Vol.4 No.-

資産評價에 대한 考察

朴京洛 慶北專門大學 (영주경상전문대학) 1977 慶北專門大學 論文集 Vol.1 No.-

Recently evaluation of assets has played an important role in various aspects of accountancy and it has a profound effect on the measure of expenses. It's because the purpose of evaluation of assets is directly related to that of accountancy, which is to provide accurate data for investers, creditors, administrators, employers, government officials and citizens in general, by grasping an exact status of property at a certain point of time, ad accodnting the effect of management during the given period of time. This paper has examined the evaluation. of assets in various aspects with a view to setting up a proper evaluation of assets appropriate for the changable, complicated socio-economic condition, and to analvsing the rules of accounting, financial statements and the way of evaluation.

費用의 本質에 대한 硏究 : 經營管理會計 接近을 中心으로 Focus on business management accounting methods

朴京洛 尙志大學校 産業經營硏究所 1999 産業經營硏究 Vol.9 No.-

We know earnings measurements can be applied in an identical fashion to expenditure but how can the value of consumer goods and services be resolved? Further there is call for the need to investigate the problems associated with concept, class, achievements and meaning related to expenditure from the point of view of accountancy, economics, law and business administration. Therefore, with the focus on the nature of expenditure in business administration accounting, an investigation using an inductive analytical method incorporating previous comparative studies was undertaken. From several perspectives on expenditure, the theoretical research considered the significance and meaning of the leading elements in management objective solutions to expenditure and aimed to introduce new concepts regarding expenditure. In order to effect this, an analysis of expenditures nature and character was conducted and the influence of business managements methodological solutions for realizing the appraisal of expenditure and their differences was assessed, together with the difference between classification methods for expenditure and contrasted notions of analysis for expenditure that have not been recognized in part by domestic research. The collective findings of the research show that there is a chance to understand expenditure opportunity that confronts earnings in business management's decisions regarding expenditure. Such a solution is superior and, through its distribution, administration will profit. This investigation leads to the conclusion that the Liquidation Price Standard (i.e., current cash equivalent) is the most profitable method.

標準原價計算制度 導入에 對한 考察 : 大規模企業의 體質改善을 中心으로

朴京洛 慶北專門大學 (영주경상전문대학) 1979 慶北專門大學 論文集 Vol.2 No.-

Today, cost control problems are very important because all the enterprises want to establish the sound management and the sense of responsibility and to contribute to the managemental rationalization and the increase of efficiency. Modern cost control means cost accounting system, I have discussed the various problems of accepting the standard cost accounting system in this thesis. The contents are summerized as follows: 1. I have discussed the problems of standard accounting in the method and the range of research. 2. I have discussed the problems of a condition precedent and the limits which have to be possessed in accepting the standard cost accounting system of a large-scale enterprise in our country. 3. Testing the availuability for the differnces of the prime cost, I have investigated the factors of obstruction accompanied with institutions. When we are trying to accept and apply the standard cost accounting system as the prime cost control, I think, some environmental conditions are asked as follows: First, we must urgently find the estimated cost by the scheduled cost estimated more accurately before we construct the standard cost as the scientifically predetermined costs. Second, we can establish the cost standard comparatively with ease under the given conditions. And as we establish the standard and carry it into effect from the elements of cost or the cost department which we can expect the scientific inclinations to some extent, we must gradually expand the range of standard establishment. Third, the accomodating attitude that the enterprises can accept the standard cost accounting system is of great importance. Fourth, the regulation of condition which can accep tthe standard cost accouning system must be managed imminently. And I insist that the standard cost accounting system can be the means of management, not the purpose itself.

聯合財務諸表의 聯結範圍에 관한 硏究-會計基準을 中心으로

朴京洛 國民大學 經濟硏究所 1985 經濟論叢 Vol.7 No.1

Inflation 下의 減價傷却에 대한 硏究 -時價償却을 中心으로

朴京洛 國民大學 經濟硏究所 1984 經濟論叢 Vol.6 No.1

외환위기 후 광고선전비 효과에 대한 상관성 비교

박경락 한국경영교육학회 2005 경영교육연구 Vol.38 No.-

This study is intended to compare and analyze any potential correlation among advertising expenses, net sales and business performance, and thereby analyze such correlations in the effects of advertising expenses on net sales and business performance in a little more formulated way. For this sake, growth rate of advertising expenses was set as independent variable, while four typical indices of business performance - such as sales growth rate, operating income growth rate, ordinary income growth rate and net income growth rate - were set as dependent variable. Then, this study categorized domestic industry into 6 groups such as 1)beverage and food industry, 2)textile, apparel and leather industry, 3)electronic, electric, computer and IT industry, 4)automobile, assembly, metal and machine industry, 5)pharmaceutical, chemical and cosmetic industry, 6)construction, architecture and real estate industry, respectively. And statistical processing data as drawn at random from KIS-DATA in Korean Investors Service., Inc(KIS). were analyzed empirically via well-proven SPSS package. The results of this study can be outlined as follows: ①Over whole period, it was found that advertising expenses had significant relationships with net sales, but there were different effects of advertising expenses both yearly and by industry group. ②GDP growth rate is typically in significant relationships with previous years rather than latest ones. Therefore, if GDP growth rate is low, it is not too much to say that advertising expenses are needed for better purchasing power. ③Advertising expenses over whole period had significant relationships with net sales in next fiscal year. However, it was noteworthy that except textile, apparel and leather industry along with beverage and food industry, advertising expenses had no influence on net sales in next fiscal year but effect exclusively on the time point of purchase. 본 연구는 광고선전비와 매출액 및 경영성과간의 상관성을 비교 분석하여 광고선전비가 매출액 및 경영성과에 미치는 효과에 대한 상관성을 좀 더 명확히 분석하는 것을 목적으로 한다. 연구의 목적을 수행하기 위하여 광고선전비증가율을 독립변수로 하고 경영성과를 나타내는 매출액증가율, 영업이익증가율, 경상이익증가율, 순이익증가율을 종속변수로 설정하여 1)음ㆍ식료품 산업군, 2)섬유ㆍ의복ㆍ가죽산업군, 3)전자ㆍ전기ㆍ컴퓨터정보통신산업군, 4)자동차, 조립, 금속, 기계산업군, 5)의약ㆍ화학ㆍ화장품산업군, 6)건설, 건축, 부동산산업군 등으로 나누어 한국신용평가(주)의 KIS-DATA에서 무작위 추출한 통계처리를 SPSS팩키지를 이용하여 실증적으로 분석하였다. 연구결과 ① 전체기간의 광고선전비가 크게 매출액에 유의적 관계가 있고 연도별 및 산업군별로는 효과가 다르게 나타났다. ② GDP성장률이 상위년도보다 하위년도에 유의적 인 관계가 있으므로 GDP성장률이 낮은 경우 구매력 향상을 위하여 광고선전비의 필요성이 강조되고 있다고 볼 수 있다. ③ 전체기간의 시차분석에서 광고선전비가 다음 회계년도 매출액에 유의적인 관계가 있으나 산업군별 시차분석에서는 섬유․의복․가죽산업군과 음․식료품산업군을 제외하고 광고선전비가 다음회계년도 매출액에 영향력이 없고 구매시점에만 있다는 것을 알 수 있다.

광고선전비와 경영성과 간의 실증적 분석

박경락 한국산학경영학회 1998 산학경영연구 Vol.11 No.-

연구의 목적은 종래 연구 발표된 대다수의 논문이 광고선전비와 매출액, 경영성과 간의 관계와 특정제품에 대하여 3년에서 5년간의 자료에 의하여 단편적·소표본적으로 분석한 문제를 완화하기 위하여 광고선전비가 영업성과 요소중 매출액, 영업이익의 상관관계를 분석하고자 하는데 있다. 본 연구의 목적을 수행하기 위하여 광고선전비증가율을 독립변수로 하고 경영성과를 나타내는 매출액증가율, 영업이익증가율을 종속변수로 하여 1981년부터 1996년까지(16년간) 생존한 제조기업을 중심으로 한국증권거래소에 계속 상장되어 있는 상장기업을 4개의 산업군, 즉 1) 음·식료품 산업, 2) 섬유·의복·가죽 산업, 3) 의약품·화학·석유·석탄·고무산업, 4) 조립금속·기계·장비산업 등으로 나누어 30-40개씩 125개 기업을 한국신용평가(주)의 KIS-DATA에서 무작위 추출하여 회귀분석 및 통계모형을 이용하여 각 변수사이에 상관관계가 있는지의 여부를 검정하였다. 이상과 같은 방법으로 연구분석한 결과 광고선전비의 크기가 기업의 경영성과에 영향을 미치는 것으로 나타났으나 업종별로는 섬유·의복·가죽 산업은 매출액증가율에만 유의적으로 나타났으며 시차분석에서는 음식료 산업의 경우에만 매출액증가율이 부(-)의 유의적 관계가 있는 것으로 나타났고 그 이외산업에서는 비유의적으로 나타났다. 또한 경제성장율과의 관계에서는 경제성장율이 낮을 때 유의적으로 나타났다. The purpose of this study is to analyse the overall relationship between the advertisement expenses and the two major indicies of business performance, that is, the total amount of sales and the discipline have contrasted the expenses for commercial advertisement with the total amount of sales or with the business performance, respectively, utilizing data on a specific product observed through 3 to 5 years. This study attempts to enlarge the scope of observation and the content of analysis. In order to attain the purpose of this study, the rate of increase in the advertisement expenses is taken as the independent variable and the two major indicies of business performance, the total amount of sales and the resultant interest, as the dependent variables. Business companies or firms which have continually been listed on the board of Korea Stock Exchange for 14 years, from 1982 to 1995, were grouped into four major business categories; 1) Food and beverage industries, 2) Fiber, clothings, and leather industries, 3) Medicine, chemistry, oil, coal, and rubber industries, and 4) Assembled mechanics and metallurgy, machinery, and maintenance industries. Utilizing the KIS-DATA, compiled by Korea Credit Evaluation, Ltd., 30 to 40 samples of business companies or firms were randomly selected from each category. Finally 125 samples were selected and put into regression analyses and follow-up tests by appropriate statistical models, in order to verify if there were any noticeable correlations. The final result obtained through the afore-mentioned research method shows that the amount of advertisement expenses has strong correlations with the amount of sales and the resultant interest. Viewed by business category, in the case of fiber, clothings, and leather industries, the relationship turned out to be significant only with the rate of increase in the total amount of sales, while, in the case of food and beverage industries, the rate of increase in the total amount of sales showed a negatively significant correlations.