Accounting Information &Management System
:AIMS)
SK(주)(대표 남창우)는 최첨단 회계정보시스템(AIMS:Accounting Information&Management
System)을 개발하여 98년 4월 1일부터 운영에 들어갔다.
AIMS는 이 회사가 SK컴퓨터통신과 지난 2년 동안 20억 원 가량을 들여 공동 개발한
accounts receivable) are collected in a timely manner
☺ The franchise owner may develop policies and practices
☺ Another way to significantly reduce working capital requirements
☺ The franchisee can take a number of actions to enhance inventory control to minimize the risk of losing sales
☺ The franchisor will often develop an approach to inventory management
Accounts) if they want.
2. Private management about pension assets(AFP)
AFP is private company established for management ICA and property investments. Subscribers can choose AFP freely and move to other AFP accounts. AFP is fully restricted by SAFP(Superintendency of Pension Administrators).
The main character of AFP is shown as follows.
- AFP is restricted by SAFP
- AFP can o
The Objective
Make comprehensive customer information accessible instantaneously
Enable effective accountmanagement
Optimize customer-facing processes
The Solutions and Services
mySAP CRM
SAP NetWeaver® platform, including the SAP NetWeaver
Exchange Infrastructure and SAP NetWeaver Business Intelligence components
The Benefits
2) Managing external debt using sustainability indicators
External debt management involves balancing resource mobilization and deployment as well as orderly repayment of future obligations. For sustainable debt management, policy makers need to project accurate debt dynamics that are sensitive to the way the current account deficits are being financed. If borrowed resources are not used produ
Accountants)에서 정부회계의 발생주의 도입문제를 거론하여 관심그룹을 결성하였다. 이 기구에서 1982년 정부회계연구그룹을 발족시켜 정부회계기준을 만들었으며 많은 논란과 사전교육 끝에 1989년 의회에서 재정법(The Public Finance Act)을 제정하여 1992년부터 현실세계에서 정부회계를 발생주의 회계로 적
managing cost and price to generate more profit from total sales.
Kia Hyundai
Accounting Term 64th 65th 66th 40th 41th 42th
PMR 0.575% 3.382 31.587 28.130% 20.304 42.462
Table 4.3 Profit Margin Ratio(PMR)
(5) Market Value
The Price-Earning Ratio(PER) is the ratio that shows the value of stock compared to the profit a certain company earns. The PER of Hyundai is 15.61 and that of Kia is
정진초(CPA 고시반)
진로: 회계 법인 입사
공기업(한국은행, 금융감독원 등) 취직 시 merit
CPA - Law school 연계
Operations management
시스템 설계 : 시스템 규모, 시스템 위치, 시스템 설계
일상적 운영 : 자재 관리, 재고 관리, 고영 관리
시스템 개선 : 품질 관리, 시설 보수
accounting) : 은행과 계약을 맺고 은행에 현금을 예입하고 필요에 따라 수표를 발행하여 현금을 인출할 수 있는 예금
●예입 - 현금, 타인으로부터 받은 자기앞수표
●인출 - 수표의 발행에 의해서만 할 수 있는 요구불예금
※ 당좌차월(Bank overhead)
: 계약에 의해 일정한 예금초과 한도액까지 수표발행,
HR systems and practices of PwC Samil
Founded in 1971, Samil has become number one accounting firm in Korea in terms of the sales, market share and the number of employees (*see the exhibit 1). As being the undisputed leader in the accounting industry, analyzing the HR systems of Samil will give us deep understandings of how accounting firms manage their employees.
PriceWaterhouseCoop