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윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-
Contemporary business enterprises have significant social implications because their activities are closely related to the interests of inverters, creditors, surbodinates, as well as of the nation and people as a whole. According to the rapid change of business environments, the necessity of definite counting physical distribution cost in Korean business enterprises is on the increase. Every science has a center subject. The center of accounting is the counting and measuring of profits. The process of business administration is to plan and do and see, physical distribution activities, but they consist of transportation, keeping, and loading and unloading. In addition physical distribution cost is called the third source of profits. Under these circumstances that the accurate counting and effective using of physical distribution cost is very important, from cost management or profit management of business enterprises of view. The purpose of this study is searching for the application way and the review on the standard of physical distribution cost. For this study, I'll make fact-finding survey and bibliographic approach by taking advantage of academic thesis and books. The results of this study are as follows. First, standards must be reconstructed according to the rule of physical distribution cost counting. Second, standards have to include the efficient advantage of the information of physical distribution cost, for the decision making and the performance evaluation. Third, standards must emphasize the role of working rules, such as a practical manual or a practical model on using the information of physical distribution cost. Fourth, for the purpose of using the standards as an institutional device of physical distribution accounting, positive support of the government and the authorities concerned is demanded.
윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-
American Accounting Association defines accounting as the process of identifying measuring, and communicating economic information to permit informed judgements and decisions by users of the information. According to this definition, the qualitative characteristics of accounting information is that accounting information is based upon quantitative information. Also, nowadays the research methodology on the qualitative characteristics of accounting information is related with quantitative information. The balance sheet is a quantitative descriptive model that may be instituted in order to ac-count the past or future economic events of business. The information of the past or future economic events of business is most useful for the decision-making of business and management. So, the purpose of this study is to compare and arrange the theory on the balance sheet for understanding and economic decision-making of the user of quantified information.
윤관호 한국세무회계학회 2000 세무회계연구 Vol.7 No.1
이해관계자들의 정보욕구는 각각 상이하다. 따라서 서로 상반된 이해관계를 가지고 있다고 볼 수 있다. 노동조합은 임금협상 등의 단체교섭과 관련하여 기업의 회계정보를 필요로 한다. 회계정보의 이용이 노사관계에 미치는 영향은 노사가 처해 있는 상황, 노동조합의 정보 욕구와 정보이용능력, 경영자의 정보공시정책등 다양한 요인에 따라 다르게 나타날 수 있다. 따라서 단체교섭에서 회계정보 이용에 영향을 미치는 요인들을 파악하여 노사간의 정보불균형을 해소한다면 임금협상으로 인한 노사분규는 예방, 또는 해결할 수 있을 것이다. 제조업을 대상으로 실증적 분석을 행한 결과, 다음과 같은 사항들이 시행된다면 임금인상으로 인한 노사분규를 예방, 또는 해결할 수 있을 것으로 분석되었다. 첫째, 노동조합의 정확한 정보해석능력의 향상을 위해서는 경영과 회계분야에 대한 지속적인 교육이 실시되어야 한다. 둘째, 노동조합의 정보수집능력의 향상을 위하여 위해서는 노조측이 원하는 회계전문가로 하여금 회계정보를 분석, 제공하도록 하여야 한다 세째, 일상적인 경영정보를 유용성이 검증된 부가가치 보고서 및 생산성 관계정보를 일보, 주보, 월보형식으로 알기 쉽게 종업원에게 제공함으로써 신뢰성을 확보하여야 한다.