ABC (활동기준원가계산) 에 의한 물류원가계산

서현진 한국로지스틱스학회 1994 로지스틱스연구 Vol.2 No.1

국제경쟁상 Cost Down 전략과 포장$\cdot$물류 관리

서현진 한국골판지포장공업협동조합 1997 골板紙包裝ㆍ物流 Vol.4 No.18

III. 물류비의 산정과 절감 방안 (3) 물류비 절감의 이론과 실제

서현진 한국골판지포장공업협동조합 1996 골板紙包裝ㆍ物流 Vol.3 No.11

건설교통부 『기업물류비 계산지침』의 제정 의의와 특질

서현진 한국로지스틱스학회 1998 로지스틱스연구 Vol.6 No.2

물류비가 기업의 고비용 요소를 등장함에 따라 물류개선이나 혁신을 통한 생산성 향상과 원가절감이라는 목표를 달성하기 위해 물류비에 대한 관심이 지속적으로 증대되고 있다. 한국생산성본부와 대한상공회의소에서는 기업물류비의 계산과 활용을 위한 독자적인 물류비 산정기준을 각각 공표하였다. 그후에도 기업실무에 대한 표중화된 산정기준의 필요성이 지속적으로 제기되어 ‘97년에 건설교통부에서는 기업을 대상으로 물류비의 정확한 계산과 관리의 합리성 제고를 목적으로 「기업물류비 계산에 관한 지침」을 공표하였다. 본 연구는 건교부 기업물류비 계산지침에 대한 제정의의와 특질을 기존의 국내외 물류비 산정기준과 연관시켜 검토하고 분석하는 것을 연구목적으로 하고 있다. 연구결과, 건교부 계산지침은 정부기관의 물류회계표준화에 대한 정책적 의지표명, 기존의 국내외 물류비 산정기준과의 차별화, 기업회계의 이론과 물류실무를 중시한 선택적용 등 제정의의와 특질을 갖고 있다. 향후 연구과제로는 ‘기업물류비 활용지침’이나 ‘기업물류비 관리지침’의 제정과 같은 후속적인 연구와 ‘업종별 물류비 계산지침’과 같은 물류표준화 시책에 대한 제도적 지원과 보완이 필요하다. Most of korean companies are interested in incrcasing of productivities and costs reduction by improvements and innovation of logistics activities, because logistics costs has been appeared as one key factor of high business costs. KPC and KCCI promulgated standards of the logistics costing for calculating logistics costs accurately. MOCT(Ministry of Construction & Transportation), also, promulgated Guideline of the Corporate Logistics Costing in 1997 due to the needs of the standard uniform in order to calculate and control logistics costs effectively. Theoretically, this study reviews meanings and characteristics of Guidelines of MOCT compared with the domestic and oversea's standards of the logistics costing. The results of this study is as follows: 1) a political willingness of logistics accounting standard from government institutes. 2) the discriminative guideline toward domestic standards of the logistics costing. 3) considerations of Guideline application to the business practice. However, it is necessary to set up guidelines of corporate logistics costs management and industrial logistics costing continuously.

I. 물류$\cdot$물류비의 개념과 특질(1) -물류비 절감의 이론과 실제-

서현진 한국골판지포장공업협동조합 1995 골板紙包裝ㆍ物流 Vol.2 No.9

事業部制下의 豫算編成過程에 관한 硏究 : 二元的 管理構造로부터의 接近 An Approach to the Dual Structure of Budgeting

徐賢珍 제주대학교 1990 논문집 Vol.30 No.1

As organzations grow, top management faces two contuinuing problems: a) how to divide activities and responsbilities, and b) how to coordinate subunits. Inevitably, the centralized management system based on functional organization in genernal has been changed to a decentralized management system, the authority to make decisions is distributed among subunits' managers. The decentralized management system engages a divisional organization which is managed by profit centers, because profit centers are useful to division managers who are reponsible to the division's performance in both revenues and expenses. The specific incentives for introducing the divisional organization system based on profit centers are information specialization, timeliness of response, conservation of central management's time and training and motivation for managers of each division. This study reviews the budgeting process of the management system employing divisional organization. As the mangement subunits of divisional organizations are separated from both head office and other divisions, a budgeting process is characterized by a dual structure. Therefore, the major function of a budgeting process in a divisional organization is to coordinate management subunits including the head office and it's divisions and to motivate division managers. First of all, the basic assumptions for preparing the budget under divisional organizations include the following: 1) identification of the relationships of authority between the head office and the divisions 2) performance appraisal of divisions 3) cost allocations of comon costs, for exemple, head office expenditures 4) intra-company transfer pricing methods 5) preparation of the budget manual 6) establishment of an accounting system applicable to divisional organization and etc. Let us look more closely at the budgeting process of the head office and divisions: (1) the budgeting process of the head office First, the head office must establish a comprehensive profit plan and the overall budget manual. The former refers to top management's business targets for the comming year and the latter, a standard for preparing each division's budget. In preparing the master budget, the head office's budget must first be prepared to include both the managerial department and the service department. Then, divisions' budgets and head office budgets are meshed. The budget committee is participated in by controllers and/or division managers who discuss and coordinate to arrive at a synthesized master budget. Top management determines the final master budget. (2) the budgeting process of divisions For preparing divisons' budgets, division managers must establish a profit plan and a budget manual within the division based on the comprehensive profit plan and the overall budget manual. Subunits of the divisions, for example functional departments, must prepare their departments' budgets based on the divisional budget manual. After depatments' budgets are meshed, the bdudget committee and the budget staff of the division discuss the bdudget. Division managers decide division budgets independently.

物流費豫算의 編成

徐賢珍 제주대학교 1989 논문집 Vol.28 No.1

Recently, Korean's industries and companies have been interested in physical distribution (PD). The main reason is that PD is the unknown means of cost saving and profit making. From the early 1970's to the early 1980's, Korean's companies were able to maintain their profit due to the high growth of the sales. But, in the latter half of the 1980's it has been difficult to make and/or maintain profit because of the rapid changes inside and outside business circumstances. Especially, the appearance of 3 rising factors which are labour costs, raw material costs and won, have made most companies deteriorate into serious situations. This study reviews how to prepare the PD cost budget. PD cost budget is useful to allocate the available PD resources effectively and to establish the PD plan. Then, for the preparing of the PD cost budget, 3 categories must classified as below. 1) natural classification of PD cost budget material cost budget, labour cost budget, service cost budget, maintenance cost budget, general administration cost budget, and special cost budget; (2) funtional classification of PD cost budget packaging cost budget, transportation cost budget, warehousing cost budget, handling cost budget, distribution processing cost budget, information distribution cost budget and PD management cost budget; (3) segmental classification of PD cost budget products budgets of PD cost, territories budgets of PD cost and etc. Natural classification is useful for the reporting of the financial informantion and the preparing of the functional and segmental cost budget. Funtional and segmental classification is very important in measuring the PD performance and determinating the responsibility of PD cost budget.

국제경쟁상 Cost Down 전략과 포장$\cdot$물류 관리

서현진 한국골판지포장공업협동조합 1997 골板紙包裝ㆍ物流 Vol.4 No.19

RJCC 연구 키워드 네트워크: 동시출현단어분석과 군집분석

서현진,최영현,오승택,이규혜 복식문화학회 2019 服飾文化硏究 Vol.27 No.3

A trend analysis of research articles in a field of knowledge is significant because it can help in finding out the structural characteristics of the field and the future direction of research through observing change in a time series. We identified the structural characteristics and trends in text data (keywords) gathered from research articles which in itself is an important task in various research areas. The titles and keywords were crawled from research articles published from 2016 to 2018 in the Research Journal of the Costume Culture (RJCC), one of the representative Korean journal in the field of clothing and textile. After we extracted data comprising English titles and keywords from 195 published articles, we transformed it into a 1-mode matrix. We used measures from network analysis (i.e., link, strength, and degree centrality) for evaluating meaningful patterns and trends in the research on clothing and textile. NodeXL was used for visualizing the semantic network. This study observed change in the clothing and textile research trend. In addition to covering the core areas of the field, the subjects of research have been diversifying with every passing year and have evolved onto a developmental direction. The most studied area in articles published by the RJCC was fashion retailing/consumer psychology while aesthetic/historic and fashion industry/policy studies were covered to a more limited extent. We observed that most of the studies reflecting the identity of RJCC share subject keywords to a significant extent.

[토론] “주민의 자치 교육과 주민자치회 본질에 대한 고민 필요”

서현진 한국자치학회 2019 월간 주민자치 Vol.93 No.-