Çѱ¹Á¤º¸Åë½ÅÇÐȸ ³í¹®Áö (Journal of the Korea Institute of Information and Communication Engineering)
Current Result Document :
ÇѱÛÁ¦¸ñ(Korean Title) |
BRMS¸¦ ÀÌ¿ëÇÑ È¸°è ÇÁ·Î±×·¡¹Ö |
¿µ¹®Á¦¸ñ(English Title) |
Programming Accounting Applications using BRMS |
ÀúÀÚ(Author) |
±è±âȯ
¹ÚÁ¾Ã¶
±èÀçÈ«
¹ÚÃæ½Ä
Gi-Hwan Kim
Jong-Cheol Park
Jae-Hong Kim
Choong-Shik Park
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¿ø¹®¼ö·Ïó(Citation) |
VOL 14 NO. 06 PP. 1359 ~ 1364 (2010. 06) |
Çѱ۳»¿ë (Korean Abstract) |
±¹Á¦È¸°è±âÁØ(IFRS)¿¡¼ ±â¾÷Àº ÀüÅëÀûÀΠȸ°è󸮽ýºÅÛÀ¸·Î´Â ½º½º·ÎÀÇ È¸°è ±ÔÄ¢À» È¿À²ÀûÀ¸·Î °ü¸®ÇÏ°í ó¸®ÀÇ ÀûÀý¼ºÀ» Áõ¸íÇϴµ¥ ¾î·Á¿òÀ» ¾È°í ÀÖ´Ù. BRMS(Business Rule Management System)´Â ȸ°è ¿øÄ¢°ú »óȲ¿¡ µû¶ó ÀÌ·¯ÇÑ È¸°èó¸® ±ÔÄ¢µéÀ» °ü¸®ÇÏ°í ó¸®ÇÏ°í ¸ð´ÏÅÍÇÒ ¼ö ÀÖ´Â ¹æ¹ýÀ» Á¦°øÇÑ´Ù. º» ³í¹®¿¡¼´Â ȸ°è¿øÄ¢°ú ÀÚÀ²ÀûÀΠȸ°è±ÔÄ¢À» ó¸®ÇÒ ¼ö ÀÖ´Â BRMS ±â¹ÝÀÇ È¸°èÇÁ·Î±×·¡¹Ö ÇÁ·¹ÀÓ¿öÅ©¸¦ Á¦¾ÈÇÑ´Ù.
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¿µ¹®³»¿ë (English Abstract) |
In International Financial Reporting Standards(IFRS), companies have difficulties in managing efficiently own accounting rules and demonstrating the adequacy of accounting processes with the conventional accounting system. BRMS(Business Rule Management System) provides methods for managing, processing, and monitoring these accounting rules according to accounting principles and situation. This paper proposed the BRMS-based financial programming framework for managing and processing the accounting principles and the own accounting rules.
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Å°¿öµå(Keyword) |
BRMS
±¹Á¦È¸°è±âÁØ
IFRS
ºñÁî´Ï½º ·ê
ȸ°èÇÁ·Î±×·¥
Drools
BRMS
IFRS
Business Rule
Accounting Applications
Drools
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