• Title/Summary/Keyword: 경영통제

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A Study on the Effect of Representative Competency of SMEs on Accounts Receivable Management and Management Performance (대표자역량이 중소기업 매출채권관리와 경영성과에 미치는 영향에 관한 연구)

  • Yoon, Tae-Jun;Lee, Dong-Myung
    • Journal of Digital Convergence
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    • v.19 no.1
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    • pp.107-115
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    • 2021
  • This study empirically analyzed the effect of SME representative competency on account receivable management and management performance using questionnaire data. The research model was confirmed through EFA, reliability analysis, CFA, and model fit, and the hypothesis was verified with a SEM. As a result, representative's manager competency had a positive(+) effect on account receivable management, and entrepreneurial competency had a negative(-) effect on credit control management. Account receivable management had a positive(+) effect on management performance. In the mediating test, credit sales management had a positive(+) effect but credit control management had a negative(-) effect on the effect between entrepreneurial competence and business performance. The result suggests that representative competency is an important factor and it is necessary to cultivate management competencies such as finance, utilization of management resources, and account receivables knowledge to improve management performance, and to manage account receivable based on insurance and customer credit for stable account receivable management. In the future, research on the impact of external factor such as consulting and government support and the account receivable management is required.

A Study on the Network Organization Design (네트워크 조직설계에 대한 연구)

  • Lee, Jong-Min
    • Korean Business Review
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    • v.20 no.1
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    • pp.19-32
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    • 2007
  • As business environments rapidly changing and becoming more competitive, manager begin to realize the needs of the network organization structure reflecting the newly emerging internet environments. This paper, therefore, attempt to provide managers with a framework that can be used to design an effective network structure. The framework described here shows three important characteristics of network organizations: First, staffs need to be knowledge workers, rather than rule follower. Second, managers need to emphasize the empowerment, rather than exercising hierarchical power and control. In order for managers to support the design of network organizations they need to implement information systems that can integrate staffs, tasks, and information technologies.

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The Empirical Study on Interrelationship between Strategy, MCS, Corporate's Performance and Role of Controller (전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구)

  • Son, Woo-Jin
    • Journal of the Korea Convergence Society
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    • v.6 no.5
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    • pp.303-314
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    • 2015
  • In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.

A Study on User-Oriented Library Management (이용자지향적 도서관경영에 관한 연구)

  • Chung, Hi-Sun
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.22 no.1
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    • pp.193-210
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    • 2011
  • In this era all successful organizations, whether profit or nonprofit, accept marketing concept as management philosophy and try to maximize consumer satisfaction in order to achieve their own goals. Libraries are no exception. A consumer decision process model is borrowed to explain how library service users act through five stages. Armed with information about library users, library management can be more user-oriented and bring higher user satisfaction. Some measures for effective library management are suggested.

Empirical Study on the Determinants of Improving Open Innovation Performance : Based on New Product Development Collaboration with Suppliers (개방형 혁신 성과향상의 선행요인에 관한 실증적 연구 : 공급사와의 신제품개발협력을 중심으로)

  • Lee, Younsuk;Kang, Dong-Chang
    • Journal of Korea Technology Innovation Society
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    • v.21 no.3
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    • pp.1050-1076
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    • 2018
  • In this study, we focus on identifying the determinants of improving technology collaboration performance between buyer and supplier and the impact of the determinants on new product development performance. We adopted trust, control and information sharing as the determinants of technology collaboration and the frequency of new product introduction and ratio of new product on revenue as dependent variables. We conducted hierarchical regression and mediation analysis using the data collected from 600 Korean manufacturing firms by Korean Productivity Association and Ministry of Trade and Industry in 2012. The empirical findings indicate that trust, control and information sharing are positively associated with technology collaboration performance and the degree of technology collaboration is also positively associated with both new product development performance. In addition, new product development performance is not only affected by technology collaboration but also mediated by trust. This result implies that developing social capital, trust with partner play a important role in leading to better performance by open innovation.

The Effect of Thirst on Impulsive Purchasing: Focusing on the Mediation of Self-Control (갈증이 충동구매에 미치는 영향: 자기통제의 매개효과를 중심으로)

  • Lee, Sinae;Min, Dongwon
    • Journal of Digital Convergence
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    • v.19 no.2
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    • pp.143-150
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    • 2021
  • Prior research on consumer psychology has primarily focused on when and why consumers exhibit impulsive behavior, such as impulse buying. This study focuses on physical stimulation during an impulse purchase as another meaningful factor. Specifically, this study examines whether thirst depletes cognitive resources. The results of two experiments show that impulse purchase tendency increases when consumers are thirsty (Exp. 1), and that the loss of self-control is based on the relationship between thirst and impulse purchase tendency (Exp. 2). These findings suggest that physical stimulation, such as thirst, may be a useful indicator of impulsive behavior in consumers.

A Study on the Cognitive/Affective Personality and Experiential Factors Influencing on Smart Phone Users' Emotional Exhaustion and Education Performance (스마트폰 이용자의 정서적 소진과 학습 성과에 영향을 주는 인지·감성 성향과 사용 경험에 관한 연구)

  • Ming-Yuan Sun;Sundong Kwon;Yong-Young Kim
    • Information Systems Review
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    • v.18 no.4
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    • pp.69-88
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    • 2016
  • Nowadays, organizations have adopted Smart Work to efficiently manage tasks, such as electronic document approval, customer management, and site inspection, without spatial-temporal constraints. Smartphones, which are commonly used in Smart Work, enable individuals to perform their jobs anytime and anywhere, thus blurring the boundary between work and non-work. To solve the problem of blurred work/non-work boundaries, a construct of self-control and affective factors needs to be considered because business style is changed from command to autonomy in the Smart Work context. Moreover, employees can convey their emotions easily over smartphones. Recent marketing studies have analyzed consumers' behavior based on the combination of cognitive, affective, and behavioral components, and researchers of information systems are also interested in these factors. However, previous research has some limitations, such as not classifying factors into cognitive, affective, and behavioral as well as not covering all three factors. Therefore, we explore the roles of cognitive, affective, and behavioral components in emotional exhaustion and education performance, and conduct a survey on undergraduate and graduate students, who are the major users of smartphones. Findings show that when individuals improve their cognitive capability (self-control) and usage experience (smartphone communication and internet usage), they can decrease emotional exhaustion and increase education performance. In the role of affective capability, increasing education performance is partially accepted. These results imply that organizations should not focus on controlling the usage of smartphones but on promoting appropriate smartphone usage.

The Effects of Self Concept and Subjective Norm, and Moderating Effect of Self Control on Consumer Body Care Behavior (소비자 비만관리 행동에 있어 자아개념과 주관적 규범의 영향 및 자기통제감의 조절변수적 영향)

  • Jung, Hyung-Shik;Kim, Young-Shim
    • Asia Marketing Journal
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    • v.8 no.3
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    • pp.41-74
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    • 2006
  • It is frequently observed that consumers' behavior and performance in their weight control are greatly affected by the degree of self-control by the consumers themselves. In other words, effective weight control behavior is only possible when the consumers invest a substantial amount of endeavors and self-control. The present study empirically investigated the effect of the self-image congruence and subjective norm formed by self- concept reflected in weight control behavior on weight control attitude formation, actual behavior, and performance. For more in-depth research, rather than simply showing differences in performance based on self-control, the present study divided the subjects into high and low self-control groups for a comparative purpose. Based on empirical research employing general consumers and those who were engaged in an actual weight loss program at professional weight control centers as subjects, the study found the following results: First, for both high and low self-control groups, self-image congruence significantly affected attitude toward weight control, but not the actual weight control behavior. The results indicate that in weight control, the actual behavior must be preceded by the attitude. Second, subjective norm directly affected both attitude toward weight control, and behavior for the low self-control group while it affected the behavior only for the high self-control group. The results show that the lower self-control is, the more powerful the effect of referents is. Third, weight control attitude positively affected weight control behavior only for the high self-control group. Fourth, weight control behavior significantly affected the performance for both high and low self-control groups. Compared to the low group, the high self-control group showed more powerful effect of behavior, suggesting the crucial role of self-control in successful weight control. The results also imply that the role of referents is relatively more important for the low self-control group.

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The Effect of Proactive Accounts Receivable Management of SMEs on Credit Sales Decision and Business Performance (중소기업의 사전적 매출채권관리가 신용판매의사결정과 경영성과에 미치는 영향)

  • Yoon, Tae-Jun;Lee, Dong-Myung;Seo, Cheol-Seung
    • Journal of Digital Convergence
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    • v.20 no.3
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    • pp.157-167
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    • 2022
  • This study was conducted to confirm the relationship between the proactive accounts receivable management of SMEs on credit sales decision making and business performance, and to derive effective accounts receivable management plan and systematic credit sales decision making plan. Based on 455 copies of data collected through a survey targeting SMEs, it was confirmed through factor analysis, reliability analysis, confirmatory factor analysis, and model fit verification, and the research hypothesis was verified with a structural equation model. As a result of the verification, credit rating had a positive effect on financial performance, sales performance and credit sales decision, while credit control had a positive effect on financial performance, while negative effect on sales performance and credit sales decision. In the mediating effect hypothesis test, credit sales decision had a positive effect between credit rating and business performance and a negative effect between credit control and business performance. The study suggests that if small and medium-sized enterprises improve their business performance through effective accounts receivable management, they can create a synergistic effect in enhancing the business performance of companies if they simultaneously improve their proactive accounts receivable management and credit sales decision ability. Future research is required to study the impact of factors such as segmentation of research subjects and credit transaction motives and accounts receivables management.