基于全面预算管理的企业成本管控不足与改进研究

黄艳玲(Yanling Huang) YIXIN 출판사 2024 Journal of Humanities and Social Sciences Vol.2 No.2

伴随国家市场经济改革步伐加快推进的新形势,在企业成本管控工作开展的过程中,需要全面加强对全面预算管理理念的深刻把握,结合新形势下企业的发展要求,针对性地强化成本管控和预算指标的分析研究,这样才能更好地为企业科学决策提供重要参考,推动企业资源最大化开发利用。本研究围绕全面预算管理对企业成本管控方面的意义以及具体的措施方面的内容进行了论述,首先阐释了全面预算管理的理念以及对企业成本管控工作的重要意义,然后结合目前企业在实施全面预算管理方面存在的问题,最后根据当下存在的不足提出了相关的管理完善建议。 With the accelerated pace of national market economy reform, in the process of carrying out enterprise cost control work, it is necessary to comprehensively strengthen the profound grasp of the concept of comprehensive budget management, combine with the development requirements of enterprises under the new situation, and strengthen targeted analysis and research of cost control and budget indicators. Only in this way can we provide important reference for scientific decision-making of enterprises and promote the maximum development and utilization of enterprise resources. This study discusses the significance and specific measures of comprehensive budget management in cost control for enterprises. Firstly, it explains the concept of comprehensive budget management and its significance in cost control work. Then, based on the current problems in implementing comprehensive budget management in enterprises, relevant management improvement suggestions are proposed based on the current shortcomings.

광역단위 자치경찰제 도입에 관한 경찰관들의 인식 연구

장민규,류준혁 경찰대학 치안정책연구소 2020 치안정책연구 Vol.34 No.4

This study aims to introduce autonomous police system in a desirable direction by examining the perceptions of front-line police officers on the introduction of the metropolitan autonomous police system under discussion. For this purpose, a questionnaire was composed of details such as personnel, organization, political neutrality, division of duties, and finances within the regional autonomous police system. A survey was conducted on 1,227 national police officers nationwide to find out about the shortcomings and advantages of the autonomous police system, organizational justice and commitment, pros and cons of the autonomous police system, and investigated preferences and intentions to turnover among the operating types of the police system. SPSS 18 was used for the calculation and analysis of the basic statistics. The analysis methods were factor analysis and logistic analysis. Logistic analysis shows that those who are more aware of the shortcomings of the autonomous police system are more likely to oppose the autonomous police system. The more the difference between the security service and the labor cost of the autonomous police system was recognized, the more likely they were to oppose it. Women are more likely to oppose the autonomous police system than men, and the older are more likely to support the autonomous police system. Meanwhile, when the intention to turn to autonomous police was analyzed as a dependent variable, those who recognized more about the shortcomings of autonomous police system were more likely not to turn to autonomous police. In addition, police officers who perceived the difference between the security service and labor costs for autonomous police were more likely not to turn to autonomous police. Regarding organizational fairness, the higher recognition of interaction fairness and procedural justice, the more likely it would not be to turn away. The higher the level of normative and emotional commitment, the more likely they would not turn to autonomous police, and the older they were, the higher their intention to turn to autonomous police. Finally, this study suggests two policy for police. First, it is necessary to rethink the introduction of the autonomous police system if there is no solution to the fundamental problem represented by the introduction of the autonomous police system. Second, for the introduction of the autonomous police system, an active persuasion process for officer is essential. 이 연구는 현재 논의되고 있는 광역단위 자치경찰제 도입 안에 대한 일선 경찰관들의 인식을 조사하여 바람직한 방향의 자치경찰제 도입을 목적으로 한다. 전국 1,227명의 국가 경찰공무원을 대상으로 설문조사를 시행하여 자치 경찰 제도의 장점·단점, 조직공정성과 몰입, 자치경찰제 안에 대한 찬·반 의견, 이직 의향을 조사하였다. 연구의 수행을 위해 기본적인 통계 산출 및 분석은 SPSS 18을 이용하였고, 분석 방법은 요인 분석, 로지스틱 분석을 시행하였다. 로지스틱 분석 결과, 자치경찰제도의 단점에 대해 더 많이 인식하는 사람들의 경우 자치경찰제도에 대한 반대 가능성이 더 크게 나타나고 있었다. 자치 경찰에 대한 치안 서비스와 인건비 차이를 더 많이 인식할수록 자치 경찰에 반대할 가능성이 더욱 커진다는 것도 보여주고 있었다. 여성이 남성보다 자치경찰제도에 반대할 가능성이 크며, 연령이 많아질수록 자치경찰제도에 대해 찬성할 가능성이 큰 것으로 나타났다. 한편, 자치 경찰로의 이직 의도를 종속변수로 분석하였을 때는, 자치경찰제도의 단점에 대해 더 많이 인식하는 사람들의 경우 자치 경찰로 이직하지 않을 가능성이 더 크게 나타났다. 또한 자치 경찰에 대한 치안 서비스와 인건비의 차이가 크다고 인식하는 경찰공무원일수록 자치 경찰로 이직하지 않을 가능성이 더 커진다는 것을 보여주고 있었다. 조직공정성과 관련해서는 상호작용 공정성과 절차공정성을 높게 인식할수록 이직하지 않을 가능성이 컸다. 규범·정서적 몰입 수준이 높을수록 자치경찰로 이직하지 않을 가능성이 컸고, 연령이 높아질수록 자치경찰로 이직 의도가 높아지는 것으로 나타났다. 마지막으로 연구는 2가지 정책적 제안을 제시하였다. 첫째, 자치경찰제도의 도입이 나타내는 근본적인 문제의 해결이 없다면 자치경찰제도의 도입을 재검토할 필요가 있다. 둘째, 자치경찰제도의 도입을 위해서는 구성원들에 대한 적극적인 설득의 과정이 필요하다.

에이드리언 토미네의 『단점』에 드러난 그림으로의 반복과 시각성의 정치학

최윤영 미국소설학회 2023 미국소설 Vol.30 No.3

Presenting pictorial images in combination with written words, the graphic novel opens up a wide range of intellectual discussions in relation to the concept of visuality. By close reading the repetitive pictorial images in Adrian Tomine’s graphic novel, Shortcomings, this essay examines one of the central questions posed in the field of visual studies: namely, the tangled relationship between the gazing subject and the object of its gaze and the networks of meaning produced through this relationship. The essay applies the concept of visuality as a socio-cultural construct to explore how the mainstream American society persistently produces and reinforces stereotypical images of racial, gender, and/or sexual minorities through repetitive visual representations. In Shortcomings, Tomine situates his characters within the frame of different pictorial images, and, thereby, exposes how they can be subjected to social and/or cultural stereotyping. At the same time, the author places his characters outside the picture frames in the position of the gazer where they become active or unconscious accomplices to the making and reinforcing of those stereotypes. As Will Eisner pointed out, graphic narrative artists are always at risk of presenting their subjects in negative or reductive stereotypes that have historically composed the visual discourse on the minorities within societies. However, by deliberately presenting the pictorial repetitions of these negative or reductive stereotypes in his text, Tomine exposes how the politics of visuality operate against the racial, gender and/or sexual minorities in contemporary American society, while urging each individual reader to make every effort to read the invisible through the visible.

음식점의 성공요인 vs. 실패요인 - 단골 및 방문 중단 음식점을 중심으로 결정적 사건기법(CIT) 활용 -

왕윤찬 한국외식경영학회 2020 외식경영연구 Vol.23 No.2

This study is to find out success and failure factors of restaurants, and is designed as a qualitative study on strengths, shortcomings and factors of overcoming shortcomings of the most visited restaurants and reasons for the suspension of visit to the restaurant no longer visit. The researcher had used a critical incident technique for qualitative research and had analyzed 257 parts excluding defects by surveying 288 people living in Korea with open-ended questions. As results of the study, the researcher derived eight critical strengths, ten critical shortcomings, seven critical success factors, and five critical failure factors. Critical success factors are taste, accessibility, price, mood & interior, quality, menu, competitive advantage, and critical failure factors are kindness, taste, cleanliness & hygiene, price, accessibility. The study is considered to have academic and practical implications in that it is the first qualitative research to categorize success factors of the most visited restaurants and failure factors of the stop-visit restaurants. 본 연구는 고객들을 대상으로 음식점의 중요한 성공요인과 실패요인을 도출하고자 하였다. 연구 목적을 달성하기 위하여 고객들이 가장 많이 방문하는 단골 음식점에 대해서는 강점, 단점, 단점극복요인(성공요인)을, 더 이상 방문하지 않는 음식점에 대해서는 그 이유(실패요인)를 결정적 사건기법을 활용하여 탐색하는 질적 연구로 설계하고, 전국에 거주하는 288명을 대상으로 개방형 설문을 조사하여 불량을 제외한 257부를 분석하였다. 연구 결과, 맛, 가격 및 접근성은 성공과 실패를 결정하는 중요한 요인이나, 분위기·인테리어, 메뉴, 질 및 경쟁우위(인내·대체불가)는 중요한 성공요인이고, 친절도와 청결·위생은 치명적인 실패요인으로 나타났다. 단골 음식점의 중요성공요인 중 맛과 질은 중요한 강점이어야 하지만, 가격, 접근성, 분위기·인테리어 및 메뉴는 중요한 단점인 경우라도 다른 대체 가능한 중요성공요인이 있거나, 주변 음식점과 비교하여 경쟁우위에 있으면 고객들이 지속적으로 방문한다는 것을 알게 되었다. 본 연구는 결정적 사건 기법과 품질관리기법을 활용하여 고객들을 대상으로 단골 음식점의 중요성공요인과 방문 중단 음식점의 중요실패요인을 도출한 최초의 질적 연구라는 점에서 학문적 및 실무적으로 시사점이 있다고 할 수 있다.

가족기능이 청소년의 학교 적응에 미치는 영향

장춘옥(Jang, Chun Ok) 한국지역사회학회 2013 지역사회연구 Vol.21 No.2

This study is to investigate the mechanism in the risky situation of family functional shortcomings for mediation effects of protective factors in the relationship among protective factors, risk factors, and adaptation to school life, and to identify protective factors for adolescents with high school adaptation ability. For data analysis, we have used the fifth year data of the 8th grade panel from the Korean Youth Panel Study conducted in 2008 by the National Youth Policy Institute. In the study, protective factors have statistically significant mediation effects in the school adaptation of adolescents, indicating that sense of self-esteem, sense of self control, attachment to teachers and attachment to school friends have partial mediation effects. The examination of protective factors for the resilient adolescent group experiencing functional shortcomings of family but exhibiting high school adaptation ability also shows that sense of self-esteem, sense of self control, attachment to teachers and attachment to school friends are all statistically significant, thus confirming as protective factors on school adaptation.

《楚辭疏》訓詁硏究

張學城(Zhang Xuecheng),薄迎迎(Bo Yingying) 중국어문학연구회 2017 중국어문학논집 Vol.0 No.106

The “Chuci Shu” of Lu Shiyong is quite famous in the late Ming Dynasty for its study on the Chuci. When annotated, Lu Shiyong strived to concise, so that the book can be “easy to beginner”. Many features in this book can make people refresh. The article introduces the exegetical characteristics of Lu Shi Yong. Exegetical features include three aspects: pay attention to the old note, widely absorb views of other people; courage to innovate; attach importance to culture. These characteristics run through the exegetical study of "Chuci Shu", which clearly reflects Lu Shiyong’s attitude.The article also introduces the shortcomings of the exegetical study of "Chuci Shu", The inadequacies include three aspects: phonetic multi-leaf sound; many discourse from the sentence, less words; inaccurate citation.

우리나라 성인의 유산소 신체활동 실천율과 조사내용의 한계: 1989-2017

김완수(Wan-Soo Kim) 한국보건교육건강증진학회 2019 보건교육건강증진학회지 Vol.36 No.4

Objectives: The aim of this study was to review the shortcomings of the aerobic physical activity prevalence (PAP) and survey content in Korean adults between 1989 and 2017 years. Methods: This study was mainly conducted via a web-searching and literature review. Specifically, this study focused on domestic and foreign government, as well as public agency publication reports and journals related to the evaluation criteria, survey questions, and it’s analysis method that directly affect PAP. Results: The main shortcoming of PAP in Korean adults is basically impossible to compare with time series. In addition, the lack of purpose for evaluation, intensity definition, and intention of cited questions and insufficient recognition of paradigm of physical activity, produced PAP that were incomparable with the questions cited. Because of this, there is a serious situation in the reliability as comparative data between countries as well as the accuracy of the PAP in Korean adults. Conclusions: In the future, to measure the PAP that meets the physical activity paradigm, policy-makers in charge of measurement and evaluation of aerobic physical activity of Korean adults should urgently recognize the shortcomings of PAP and survey content of Korean adults presented in this study.

아시아계 미국인 남성성의 (재)구성과 <단점들>

고강일(Kangyl Ko) 한국비평이론학회 2022 비평과이론 Vol.27 No.1

아시아계 미국인 남성성에 관한 담론들과 반담론들을 살펴보면서, 이 논문은 먼저 프랭크 친이나 제프리 폴 찬과 같은 아시아계 미국 남성 작가들의 주장을 살펴본다. 그들의 저작이“헤게모니적 남성성”의 관점에서 어떻게 아시아계 미국인의 남성성을 재정의하고 있는지를 고찰하고자 한다. 또한 아시아계 남성 작가들의 문화민족주의적인 담론이 내포하고 있는 여성혐오와 가부장적 충동을 추적한다. 논문의 후반부에서는 에이드리언 토미네가 2007년에 발표한 그래픽 노블인 <단점들>을 살펴보면서, 작품이 탈인종 미국 사회에서 아시아계 미국인 남성성의 위기를 어떻게 다루는지를 고찰한다. 토미네의 텍스트는 아시아계 남성 주인공인 벤의 인종적이고 성적인 불안을 묘사하면서, 그가 어떻게 스스로를 재남성화하고 있는지를 숙고한다. 본 논문은 아시아계 남성에 대한 악의적인 편견에 의해 왜곡되는 벤과 백인 여성과의 관계에 주목하면서, 아시아계 미국인 남성으로서 그가 겪는 고충이 탈인종 미국 사회에서 여전히 지속되는 인종분리의 문화적 논리를 반영하고 있다고 주장한다. 이 논문의 결론에서는 <단점들>이 인종주의적인 헤게모니적 남성성에 의존하지 않는 대안적 남성성을 제안하고 있다고 지적한다. Exploring discourses of Asian American masculinity and their counter-discourses, this essay first examines polemics of Asian American male writers, such as Frank Chin and Jeffrey Paul Chan. I consider how they attempt to redefine Asian American masculinity in terms of “hegemonic masculinity.” In doing so, this essay interrogates misogyny and the patriarchal impulse embedded in their cultural nationalist discursive project. This essay then considers Adrian Tomine’s graphic novel, Shortcomings (2007) and explores the way in which the book investigates the crisis of Asian American masculinity in a post-racial America. The graphic novel portrays racial and sexual insecurities of its Asian American male protagonist, Ben, and addresses how he tries to re-masculinize himself. Paying attention to how his relationships with white women are fraught with elements of toxic stereotypes of Asian American men, I argue that his struggle as an Asian American male is symptomatic of the continuing cultural logic of racial segregation in the post-racial United States. My essay concludes that Tomine’s graphic novel suggests an alternative masculinity that is not constructed upon racist hegemonic masculinity.

WTO 정부조달제도(GPA)로부터 바라본 중국 정부조달제도의 문제점과 입법과제

김종우 한국경영법률학회 2013 經營法律 Vol.23 No.4

The emergence of GPA is a sign of government procurement of international society entering into ma ture period. Though China's government procurement legal system has made great progress since these years, it can not adapt to the requirements of social economic development, either it can meet the needs o f China's GPA accession. Looking at the mature experiences of foreign government procurement, Ch ina's government procurement system must be further improved in ideological instruction, legal system, administrative system and safeguard system in elaborating policy function of government procurement. Since there exist problems such as unclear function, narrow scope, insufficient legal supply, nonstandard procedures and unreasonable dispute settlement system in its government procurement legal system, China should sign the GPA to prefect its procurement scope, legal system and procedures as well as relief system. Promulgation of the Government Procurement Lawin China filled the legislative gaps in the field of government procurement, and regulated the behavior of government procurement. But with the GPA rules, Chinese government procurement legal system still has many problems and shortcomings, In order to improve Chinese legal system of government procurement, we will coordinate relationship between Government Procurement Law and the Bidding Law, improve the basic principles of Government Procurement Law, clear the scope of government procurement, standardize the methods and procedures for government procurement, improve the government procurement in the critical period of Chinese accession to the GPA.

識文書之津梁,研俗字之淵藪——《吐魯番俗字典》評析

趙家棟,歐陽佳麗 경성대학교 한국한자연구소 2020 한자연구 Vol.0 No.27

As a result of the National Social Science Foundation Project hosted by Professor Zhao Hong for several decades, the Dictionary of the Non-Classical Word in Turpan Manuscripts was published by Shanghai Ancient Books Publishing House in December 2019 after long expectations. As for the form of a dictionary, it draws out the non-classical word in Turpan Manuscripts, and collects extensive materials. Furthermore, the practice of writing is fine and appropriate, and the collected glyphs are also full and rich. So, it shows us the whole appearance of using the non-classical word among the people in Turpan. It is a classic of this international study——Turpan Studies. This paper briefly introduces the dictionary’s practice, features, value and some shortcomings so that scholars can understand the dictionary better.