budget enforcement system is not suitable for the functional item by line item budget system is in the wake of.
Line item budget system is highly adaptable regulatory authorities in terms of budget management and performance management in terms of efficient management of the Business Sector and the problem is difficult to follow. To solve this problem, linked to performance evaluation and budg
Budget cycle Time은 137일에서 60일로 축소
예전엔 ‘부여된 재무목표와 이를 달성하기 위해 무엇을 얼마나 해야 하는가의 관계’가 명확치 않았음
따라서 Business activities Key business drivers Financial outcome (Revenue, Cost)에서
Link인 Key business driver의 정의, Drivers간 관계 이해, Monitoring시스템 구축에 역
Ⅰ. Origins and history
1. Early days
The ILO was created in 1919, as part of the Treaty of Versailles that ended World War I, to reflect the belief that universal and lasting peace can be accomplished only if it is based on social justice. The Constitution was drafted between January and April, 1919, by the Labour Commission set up by the Peace Conference. The Commission was composed of
불확실한 효용 대비 과다 Resource 투입
통상 4~5개월의 시간 소요, Top Mgt/재무관리자의 20~30% 시간 할애, 예산수립 및 평가에평균 25,000 person-day 소요 (Source: “Beyond Budgeting”, Jeremy Hope & Robin Fraser)
편성된 안이 최종적으로는 타협, 임의조정에 의해 확정되는 등 투입 Resource 대비 효용이 낮음
급변하는
Ⅰ. Introduction
1. Community background and School nature of Shin-heung middle school.
1) Community map
2) Foundation of Shin-heung middle school : In 1900
3) A number of student :
4) Educational welfare priority support project's number of supply-demand student : About 250
2. The Education-Welfare Priority Support Project introduction
1) Project promotion bac