• Title/Summary/Keyword: 경영환경요인

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The Influence of Business Environment Factors on the Characteristics of Management Accounting System(MAS) - Focusing on small and mid-sized enterprises (기업의 경영환경요인이 관리회계시스템에 미치는 영향에 관한 연구: 중소기업을 대상으로)

  • Lee, JeongEun;Lee, ChanHo
    • Journal of Korea Society of Industrial Information Systems
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    • v.27 no.3
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    • pp.127-144
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    • 2022
  • This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.

The Impact of Introducing Factor in the ERP Systems on Management Performance-Mediating Effects of Internal Performance (ERP도입요인이 경영성과에 미치는 영향 - 내부적 성과의 조절효과를 중심으로)

  • Lee, Sang-Myeong;Seok, Kee-Joon
    • Journal of Digital Convergence
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    • v.10 no.5
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    • pp.155-166
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    • 2012
  • The rapid development of information technology and emergence of the internet have created a borderless business environment and intensified market competition. Riding on the globalization trend, companies have been gradually leveraging information technology in order to shorten their manufacturing processes, enhance productivity with lower costs and prompt delivery to meet the customers' needs. To achieve these targets and maintain competitive advantage, companies have been introducing enterprise resource planning (ERP). This study distributed and collects the questionnaire which is suitable for the research goals during 25 days from march 12th, 2012, to April 6th, 2012. Totally 226 employees answer the questionnaires by the method of direct visiting interview. The results are as follows; In the relationship between management performance and ERP-introducing factors, the moderating effect of internal performance has significant influence by statistical analysis. Our findings suggest that a better understanding of the contribution of ERP systems to business performance and introducing ERP system.

A Study on the Management Strategies of Korean Enterprises against the Factors of Locally Political Circumstance in Russia - Focusing on the Empirical Analysis of Structural Equation Modeling - (러시아 진출 한국기업의 현지 정치적 환경에 대응하는 경영전략에 관한 연구 - 구조 방정식 모형 분석을 중심으로 -)

  • Shin, Kwang-Ha;Park, Myung-Chan
    • International Area Studies Review
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    • v.12 no.3
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    • pp.111-133
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    • 2008
  • This study tries to analyze what the most significant factors are in Russia, where the Korean investing enterprises have to overcome and adapt to various difficulties, especially in terms of local circumstance politically. This main purpose of the research is to test empirically some relations between the managing strategy of Korean enterprises and the circumstance factors of politics in Russia while this is conducted in two stages. First, the research model is designed by reviewing relevant theories, previous studies, and the current investment conditions in local Russia. Second, the survey of Korean enterprises engaged in investment activities in there is done by collecting questionnaires from them with this survey. And the statistic method of structural equation modeling is used to testing some hypotheses. Explaining the analyzing tools, SPSS 12.0 for windows is being used for Correlation, Reliability, Validity and Multi regression and Finally the Path analysis is implemented by AMOS 7.0 for windows.

The effects of job environments for window bakery employee in Jeju on the management performance (제주지역 원도우 베이커리 종사자의 직무환경이 경영성과에 미치는 영향)

  • Kim, Chul-Gon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.9
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    • pp.35-48
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    • 2019
  • This study examined the effects of the job environment factors for window bakery employees in Jeju on the management performance. The job environment factors, which were human environment, working environment, facility environment, welfare environment, and convenient environment, affected the management performance of window bakery employees in Jeju. Economic performance, customer performance, and employee performance were the major factors influencing the management performance. The working environment (.176) and convenient environment (.227) affected the economic performance. The customer performance depended on the human environment (.147) and working environment (.095). Furthermore, the employee performance was affected by the human environment (.195), working environment (.135), and welfare environment (.129). These results indicated that the management performance of window bakery employees in Jeju was influenced by the job environment, particularly the working environment. Therefore, it is necessary to improve the working environment by providing pleasant humidity, good ventilation, and efficient working flow place to window bakery employees.

경영 모의 게임의 교육 효과에 영향을 주는 성공 요인에 관한 실증적 연구

  • Kim, Sang-Su;Gwon, Dong-Hwan;Choi, Eun-Ji
    • 한국경영정보학회:학술대회논문집
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    • 2008.06a
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    • pp.417-427
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    • 2008
  • IT기술의 발달은 사회 구성원들에게 기존의 방법과 다른 새로운 교육방법을 요구하고 있으며, 체험교육과 경험교육이 강조됨에 따라 웹 기반의 가상환경에서 체험교육을 할 수 있는 경영 모의 게임에 대한 중요성이 커지고 있다. 그러나 이러한 경영 모의 게임의 이점에도 불구하고 국내에서는 경영모의 게임의 활용도가 매우 낮은 편이며, 그 교육효과에 대한 실증적 분석도 미미하다. 따라서 본 연구에서는 경영 모의 게임의 교육효과에 영향을 주는 성공요인에 관해 실증적 분석을 수행 하였다. 분석을 위해 경영 모의 게임에 참가한 교육생을 대상으로 컨텐츠 특성, 참가자 특성, 교육환경 특성이 교육효과에 영향을 미치는가에 대한 통계분석을 수행 하였다. 통계 분석 결과, 컨텐츠 특성, 참가자 특성, 교육환경 특성은 게임의 교육효과에 영향을 미친다는 유효한 결과가 분석되었다. 통계적 분석 결과 도출한 성공 요인을 기초로 활용방안을 제시하였다.

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환경 및 구조요인이 회계정보시스템의 산출정보특성에 미치는 영향에 관한 연구

  • 한인구;김은홍;전영승
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1992.04b
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    • pp.278-281
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    • 1992
  • 회계정보시스템은 재무적 자료를 수집.처리하여 회계정보를 산출하고 이를 조직내의 경영관리자와 외부의 정보이용자에게 전달하는 시스템이라 할 수 있다. 기업의 환경 및 조직구조 등은 회계정보시스템을 설계하는데 영향을 미치게 되며, 회계정보시스템의 설계자는 이러한 기업의 내적.외적 환경요인에 가장 적합한 시스템을 구축하고자 노력하여야 한다. 본 논문은 기업의 외부환경요인(환경의 불확실성)과 조직구조요인(조직의 집권화, 공식화, 조직규모), 전산화 환경요인(최고경영층의 지원, 사용자의 전산능력) 및 업무특성(업무의 비구조화 정도, 상호연관도, 업무의 난이도와 다양도)등이 회계정보시스템의 개발 및 실행, 산출정보의 특성(정보의 대상, 정보의 시점, 정보의 형태, 정보제공 빈도, 정보의 통합도)에 미치는 영향을 파악하고, 상호간의 적합도가 회계정보시스템의 성과에 미치는 영향을 연구할 것이다. 또한 국내기업의 회계정보시스템의 운용실태와 현황을 파악하여 문제점을 지적하고 개선방안을 모색하고자 한다.

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An Empirical Study on the management Strategies of Korean Firms corresponding with the Political Environment in local Brazil : Focusing on the Analysis of Structural Equation Modeling (한국 기업의 브라질 현지 정치적 환경에 대응하는 경영전략에 관한 연구)

  • Kim, Chul
    • International Area Studies Review
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    • v.14 no.3
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    • pp.131-154
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    • 2010
  • This study tries to analyze what the most significant factors are in Brazil, where the Korean investing firms have to overcome and adapt to various difficulties, especially in terms of political environment. This main purpose of this research is to test empirically some relations of between the managing strategy of Korean firms and the environment factors of politics in Brazil while this is conducted in two stages. First, the research model is designed by reviewing relevant theories, previous studies, and the current investment conditions in local Brazil. Second, the survey of Korean firms engaged in investment activities in there is done by collecting questionnaires from them. with this survey, the strategic method of multiple regression is used to testing some hypotheses. At the result of Analysis, It is proved there haven been negative affecting political factors of law/regulation system and administrative operation service, and Korean firms have implementing the responding management strategies with reasonable adaptation to risks and human network reinforcement.

기업간 전자상거래 활성화의 결정요인

  • 장활식;송윤희
    • Proceedings of the Korea Association of Information Systems Conference
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    • 2001.05a
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    • pp.115-134
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    • 2001
  • 경영환경의 급속한 진전상황에서 기업이 계속적인 경쟁우위를 가지기 위해서는 혁신의 관점에서 기업간 전자상거래 도입과 확산을 고려한 합리적이고 체계적인 전략경영이 필요하다. 기업간 전자상거래 활성화는 기업간 관계와 관련한 요인들만 영향을 받는 것이 아니라 기업간 전자상거래에 참여하는 기업의 환경특성 요인, 조직특성 요인, 기술특성 요인들과 이들 요인이 기업간 전자상거래 활성화에 촉진으로 또는 저해로 작용을 하게 된다. 본 연구에서는 환경특성 측면과 조직특성 측면 그리고 기술특성 측면에서 어떤 요인들이 기업간 전자상거래 활성화에 영향을 미치는가를 보다 명확하고 체계적으로 분석하기 위해 이론적인 모형을 통해 이들 요인과의 관계를 살펴보고자 한다.

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A Study on the Impact of Changes in University Library Management Environment on Information Services (대학도서관 경영환경의 변화가 정보서비스에 미치는 영향에 관한 연구)

  • Kwak Byeong-Heui
    • Journal of the Korean Society for Library and Information Science
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    • v.38 no.3
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    • pp.277-296
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    • 2004
  • This paper is to analyze the impact of changes n academic library management environment on information services. For this purpose. based on literature reviews. various factors affecting information services due to changes in management environment such as human resources, information resources, facilities, budget and information technologies are investigated. Also, in order to substantiate this work, librarians in diverse university libraries were surveyed. According to our survey results, The conclusion is as follows. That is, the most to least affecting factors on information services in university libranes are human resources, information technologies and facilities, respectively.

A Study on the Influencing Effects of the Sustainable Management Efforts on the Perceived Performance of Firms (지속가능경영 노력이 인지된 기업의 성과에 미치는 영향요인에 관한 연구)

  • Myong Ki Keum;Jay In Oh
    • Information Systems Review
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    • v.18 no.3
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    • pp.1-29
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    • 2016
  • The radical changes in the business environment have motivated firms to exert serious efforts in managing sustainable development. This study identified the effects of sustainable development on the perceived performance of firms from the viewpoint of the balanced scorecard. Independent variables include economic efforts (of efficiency and ethic of accounting and fairness), environmental efforts (management and energy control), and social efforts (consumer protection and contribution for local community). The result from the analysis of data collected in this research suggests that sustainable development efforts are the critical sources of the incorporated performance of firms. The consumer protection efforts of the local community determine the competitiveness of a firm in managing social responsibility and creating value and social activities. Efforts to reconsider efficiency determine the competitiveness of a firm, becoming the critical factors that determine sustainable performance. Energy control facilitates value creation for the environment through cooperation and harmonization with nature, resulting in sustainable business performances through the vitalization of practical establishments and operations. Sustainable management needs to meet international standards, cooperation, and harmony. These standards are based on the economic, environmental, and social efforts that enable firms to adopt sustainable management efforts that are suitable for their own systems.