• Title/Summary/Keyword: 경영성적분석

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연재_경제를 통한 농장 성공의 열쇠(5) - 양계농장의 경영분석

  • Kim, Jeong-Ju
    • KOREAN POULTRY JOURNAL
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    • v.41 no.7
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    • pp.98-101
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    • 2009
  • 경영분석이란 기업이나 농장의 대차대조표와 손익계산서를 바탕으로 재무상태와 경영성적의 정도를 판단하는 기술(기법)이다. 최초의 경영분석은 은행가들이 돈을 빌려간 사람의 신용상태 또는 상환능력을 파악하기 위하여 시작하였지만 오늘날에는 재무분석 뿐만 아니라 제품, 영업, 판매, 조직, 업무, 지원 모든 분야에서 경영분석이 이루어지고 있다. 대차대조표 등 재무제표를 자료로 하여 자산구성, 자본구성, 자산과 자본의 상호관계를 분석하여 경영에 투하된 자본이 어떻게 운용되는가, 그 자본의 원천은 어디에서 얻게 되었는가를 규명하는 분석이 있다. 경영분석은 다시 두 가지로 구분되는 바, 시간을 정해두고 대차대조표를 자료로 하여 일정한 시점에서의 각종 지표를 비교하는 정태(靜態)분석과 손익계산서 등을 자료로 하여 일정 기간 동안의 수익성을 파악하는 것을 동태(動態)분석이 그것이다.

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Special Report - The Climatic Change Convention and Carbon Foot Print Lablel (특집 - 기후변화협약에 따른 국내 탄소라벨링 동향과 기업 대응)

  • Kim, Ik
    • The monthly packaging world
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    • s.203
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    • pp.65-75
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    • 2010
  • 본 원고는 기후변화 대응을 위한 핵심 정책대안 중의 하나인 탄소성적표지제도에 대한 그간의 운영실적을 소개하고 인증제품의 주를 이루는 포장용기를 활용한 비내구재 제품에 대한 탄소발자국에 대한 다양한 분석결과를 토대로 포장용기가 제품에서 차지하는 탄소발자국의 기여도에 대한 분석결과를 제시하였다. 또한, 자사 제품에 대한 탄소배출량을 계산하는데 필요한 탄소배출량 계산법을 탄소성적표지 인증기준을 중심으로 사례를 들어 쉽게 설명하고자 하였다. 마지막으로 에코디자인을 적용한 저탄소제품 개발에 대한 우수사례를 소개함으로써 포장용기를 활용한 제품을 생산하는 기업들에게 기업의 저탄소경영을 위한 최소한의 방안을 제시하고자 하였다. 이상에서 보았듯이 이젠 우리가 생산하는 제품에 대한 탄소배출량을 줄이는 것은 선택이 아닌 살아남기 위한 필생의 전략이 되고 있다. 우리 기업만의 독자적인 저탄소경영 전략을 수립하고 탄소성적표지제도를 기업의 저탄소경영전략의 일환으로 삼아 소비자와 지속적으로 커뮤니케이션 해 나가는 것이 기업의 이미지제고와 경쟁력을 높이는데 초석이 될 거라는 것을 필자는 믿어 의심치 않는다.

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The Effects of Sports Team Performance and Social Media Operations on Fan Engagement: The Moderating Role of Fan Tokens (스포츠 구단의 경기 성적 및 소셜미디어 운영이 팬덤의 인게이지먼트에 미치는 영향: 팬 토큰의 조절 효과를 중심으로)

  • Wookyoung Kim;Yiling Li;Jeonghye Choi
    • Knowledge Management Research
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    • v.24 no.4
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    • pp.195-218
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    • 2023
  • This study empirically analyzes the effect of a sports club's performance and social media operations on online information search volume, reflecting fan engagement. Additionally, it confirms that such effect can vary depending on the issuance of sports fan tokens. The analysis of the data resulted in the support of all four hypotheses presented in this study. The team's goal differentials during the games exhibited a significant and positive effect on the online information search volume by fans. Furthermore, the quantity of a team's social media posts also showed a significant and positive effect on the online information search volume. The aforementioned effects of the team's game-related performance and social media activity on the online information search volume appeared to be strengthened when the sports fan tokens of the team were issued. This study conducts an empirical analysis of fan engagement in sports clubs and delves into the marketing dimensions of sports fan tokens. By doing so, it broadens the research scope within sports marketing and offers practical insights for the development of marketing strategies by sports clubs.

Analysis of Reproductive and Weaned Performances in Sow Farms (양돈농가의 계절에 따른 번식 및 이유성적 분석)

  • Kim, G.W.
    • Journal of Animal Environmental Science
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    • v.15 no.2
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    • pp.139-146
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    • 2009
  • This study was carried out to investigate the reproductive and weaned performances in sow farms, which located in Boryeong city, Chungnam. Data surveyed a total of 10,394 litters of sow recorded from April, 2007 to March, 2008 were collected and analyzed. The results obtained were as follows; 1. The average of number of sow and farrowing rate were 314.10 sows and 78.77%, respectively. And then, there was not significant difference among seasons in number of sows, but significant difference among season was found in farrowing rate (p<0.05). 2. The average of litter size at farrowing and at initial sucking were 11.04 and 10.22 pigs, respectively. The significant differences were not all found in litter size among seasons. 3. The number of pigs, age and growth rate at weaning were 9.23 pigs, 25.77 days and 91.48%, respectively. The significant differences among seasons were not found in number of pigs and age at weaning. However, there was significant difference in growth rate at weaning (P<0.05). 4. The average of farrowing rate of sows per year, pigs from sow per year (PSY), and body weight at marketing were 2.25 times, 20.75 pigs, and 110.46 kg, respectively. The significant differences among seasons were not found in farrowing rate per year and weight at marketing, but that was found only in PSY (p<0.05), respectively.

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The Dynamics of Organizational Change: Moderated Mediating Effects of NBA Teams' Playoff Berth (조직변화와 성과 간 상호역동에 관한 연구: 미국프로농구팀의 트레이드와 플레이오프 진출 여부에 따른 조절된 매개효과)

  • Philsoo Kim;Tae Sung Jung;Sang Bum Lee;Sang Hyun Lee
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.4
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    • pp.117-129
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    • 2023
  • Organizations must seek change in order to adapt to environmental changes and achieve better performance. However, despite this obvious statement, empirical analysis has been almost non-existent due to the difficulty of manipulating organizational performance or change. In this study, we overcame these limitations and analyzed the causes and effects of organizational change by assuming a professional sports team as a venture company, which is relatively easy to objectively measure and evaluate organizational change or performance. We systematically collected and preprocessed traditional and advanced metrics of National Basketball Association (NBA) statistics along with preprocessed trade data from eight years of regular seasons (2014~2015-2021~2022) to analyze our research model. Assessment of process macro model 7 derives the following empirical result. The results of the empirical analysis depict that NBA teams with low organizational performance in the previous season are more likely to make organizational changes through player trades to improve performance. Into the bargain player trades mediate the static relationship between the winning percentage in the previous season and the winning percentage in the current season. However, the indirect effect of a team's previous season's performance on player trades appears to vary depending on the current situations and context of each NBA team. Teams that made the playoffs in the previous season tend to make fewer trades than teams that did not and the previous season's performance is highly correlated with the current season's performance. On the other hand, teams that did not make the playoffs in the previous season tend to make a relatively larger amount of player trades in total, and the mediating effect of trades vanishes in this case. In other words, teams that did not make the playoffs in the previous season experience a larger change in performance due to trades than teams that made the playoffs, even if they achieved the same winning percentage. This empirical analysis of the inverse relationship between organizational change and the performance of professional sports teams has both theoretical and practical implications in the field of sports industry and management by analyzing the fundamentals of organizational change and the performance of professional sports teams.

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Evaluation of Rail Parcel Service and Policy Recommendations (철도소화물 운송사업에 관한 연구)

  • Mun, Jin-Su;Jeon, Il-Su;Kim, Min-Yeong
    • Journal of Korean Society of Transportation
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    • v.24 no.4 s.90
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    • pp.67-79
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    • 2006
  • The carriage of the Parcel by vail has declined sharply in recent decade due to the advent of parcel service by truck in the early 1990s. As a result, rail stations Providing the parcel services have decreased from 421 stations in the year 1973, to only 90 stations in 2005. From the financial perspective, the Parcel consignment expenses has surpassed the revenue, recording 5.2 billion Won of yearly deficit from the year 1999 to 2003. The shift in the train operators' affiliation from a governmental department to a government-funded organization arose due to the vail reform in January 1, 2005, and the train operators have sought to abolish the parcel services to minimize the deficit. In this research. we investigated the problems of rail parcel services, their competitiveness compared to the road parcel services, and their revitalization Possibilities. Finally. we have proposed plans for the abolishment of the rail parcel services, and assessed the possible outcome or this abolishment.

AHP 방법을 이용한 수업효과측정

  • 이재관;김광용;전성탁
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1996.10a
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    • pp.131-134
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    • 1996
  • 본 연구의 목적은 수업의 효과를 측정할 때 수업평가 설문을 통하여 각 질문의 단순한 결과를 나열하여 비교하기보다, 수업평가 설문의 모든 질문에 대한 요인분석 (Factor Analysis)과 AHP (Analytic Hierarchy Process) 방법을 이용하여 수업효과의 측정을 보다 효과적으로 할수 있는 방법을 제시하고자 한다. 따라서 본 연구는 미국 경영학부 학생들의 수업평가 설문에 대한 요인분석 결과와 동일한 수업평가 설문을 이용하여 숭실대학교 경영학부 학생들의 요인분석 결과를 분석, 비교하였다. 또한 AHP를 이용하여 한국학생들의 수업효과에 대한 이들 요인들의 상대적 가중치를 조사함으로써, 수업효과 향상을 위한 주요한 요인들을 찾고자 하였다. 본 연구의 수업평가 측정에 사용된 설문지는 조지아 주립대학에서 사용하고 있는 UC-Berkely Instrument로 1(전혀 그렇지 않다)부터 5(매우 그러하다)의 5점 척도를 이용한 33개의 질문항목으로 이루어져 있다. 미국 조지아 주립대학 경영학부 학생들의 요인분석 결과는 다음과 같은 6개의 요인으로 나누어져 있다. (Appendix A): (1) Organization and Clarity, (2) Communication Ability, (3) Grading and Assignment, (4) Interaction with Student, (5) Intellectual/Scholarly, and (6) Student Motivation. 숭실대학 경영학부 학생들의 요인분석 결과는 미국의 경우와는 달리, (1) 수업준비 및 강의방법, (2) 시험 및 성적평가, (3) 비주입식 교육방법, (4) 교수-학생간의 인간적인 관계, (5) 숙제 및 과제물과 같은 5가지의 요인으로 구성되어진 것으로 분석되었다. 특히 한국학생을 대상으로 하여 AHP를 이용하여 각 요인들의 수업효과에 대한 상대적 가중치를 조사하였다. 특이한 결과는, 미국학생의 경우 수업준비 및 강의 방법이 상대적으로 중시된 반면, 한국학생들은 미국학생들이 비교적 덜 중시하는 교수-학생간의 인간적인 관계가 수업효과를 높이는데 가장 큰 기여를 하는 것으로 나타났다. 본 연구는 한국 문화의 특징이라 할 수 있는 교수-학생간의 인간적인 관계가 중시되는 교육환경하에서, 정보화 사회의 한 수업형태인 재택수업을 외국(특히 미국)의 방법을 그대로 따라 실시할 경우, 많은 부작용이 있을 수 있다는 것을 암시하며, 따라서 우리 교육문화에 맞는 재택수업 형태의 개발이 시급함을 제시한다고 하겠다.

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Educational Needs for Employment Competency of College Students in Management Using IPA Technique

  • Kang, Kyoung-Yeoun
    • Journal of the Korea Society of Computer and Information
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    • v.25 no.11
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    • pp.219-228
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    • 2020
  • The purpose of this study is to analysis the educational needs for employment competency of college students in management. For this purpose, a survey about importance and retention level of employment competency was administered to 215 students at A college in Chungcheong between December 2 and 6, 2019. The difference between importance and retention level was analyzed through the corresponding sample t-test, and the educational needs was confirmed through the IPA technique. The results of Study were as follows: 'major knowledge capabilities' was found to be in the high priority of educational needs in all students.; male showed high-priority needs for 'information search, foreign language utilization' and female showed high-priority needs for 'information search, setting employment goals'; 'information search' was ranked as priority educational needs in all grades, it was necessary to add 'information search', 'foreign language utilization', 'fill out the necessary documents for job search' for 1 grade and 'Self-understanding', 'foreign language utilization' for 4 grade. The findings of this study may produce data useful for designing the employment support program for college students in management.

Factors Related to the Perception of Digital Sex Crimes Among University Students of the MZ Generation in Korea (MZ세대 대학생의 디지털 성범죄 인식 관련 요인)

  • Hye-Gyeong, Cha;Kyung-sook, Kim
    • Journal of Industrial Convergence
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    • v.21 no.2
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    • pp.61-71
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    • 2023
  • This is a descriptive research study to explore factors related to the perception of digital sex crimes among university students of the MZ generation in Korea. Data were collected by conducting a survey of 150 university students in Korea. As a result, the variable that showed the highest relevance to the recognition of digital sex crimes among MZ generation university students was sexual perception (β=-0.390, p<.001). Total explanatory power was 25.2% after adding gender (β=0.207, p=.018) and sexual attitude (β=0.157, p=.045). Our results suggest that customized education in consideration of factors related to digital sex crime perception is needed to form and improve a correct perception of digital sex crimes among MZ generation university students.

Factors Affecting Single Parents' Grit : Focusing on Personal Resources and Family Resources (청소년 자녀를 둔 한부모의 그릿에 영향을 미치는 요인 : 개인적 자원과 가족자원을 중심으로)

  • Kim, Gayeon;Park, Jeoungyun
    • Journal of Family Resource Management and Policy Review
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    • v.27 no.2
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    • pp.49-62
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    • 2023
  • Grit is a person's passion and perseverance that drive them to achieve long-term and meaningful goals. The purpose of this study was to identify practical resources that can affect single parents' grit. Using the fourth-year panel data from the Korean Children and Youth Panel Survey 2018 (KCYPS 2018), descriptive statistics were produced and a correlation analysis was conducted for 284 single parents. Hierarchical regression analysis was also performed to explore the demographic factors, personal resources(psychological, lifestyle/health), and family resources(family relationships/child, economic) that affect single parents' grit. First, the correlation analysis revealed that single parents' grit had a significant correlation with age, education status, life satisfaction, happiness, self-esteem, smartphone dependency, physical activity time, frequency of breakfast consumption, household size, parent's satisfaction with child's school achievement and school adjustment, subjective family economic status, and private education expenses. Second, the hierarchical regression analysis revealed that education status, self-esteem, employment status, smartphone dependency, physical activity time, household size, parent's satisfaction with child's school achievement, and subjective family economic status were significant factors affecting single parents' grit. Based on the research results, this study suggests directions for programs and policies to provide a stable environment for single-parent families to raise their children.