• Title/Summary/Keyword: 비재무적 경영성과

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A Study on the Structural Relationship between SCM Activity and Process Innovation, and Quality Performance in SMEs (중소기업의 SCM활동과 프로세스 혁신 및 품질성과 간의 구조적 관계 분석)

  • Lee, Seol-Bin
    • The Journal of the Korea Contents Association
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    • v.19 no.2
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    • pp.170-185
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    • 2019
  • This study is intended to look into the structural relationship between SCM activity, process innovation and quality performance in small and medium sized enterprisers(SMEs). To achieve this, a survey was empirically carried out to 354 SCM operating officers and managers who perform the SCM activities in small and medium sized manufacturing firms. The results are summarized as follows. Overall, the SCM activity and process innovation had a significant effect on the quality performance, having a structural relationship with the quality performance in SEMs. This implies that the strategic alliance of the SCM activities and competence concentration based on technology development in SEMs can organize the unity through organizational members' information sharing. In other words, when the information integration supports the compatibility and reliability of shared information system by raising technological competence through this, the process innovation can lead to non-financial cost reduction, product quality, delivery compliance and inventory cost reduction as quality performance of the structured process, management and distribution.

The Relationship Between Corporate Entrepreneurship and Performance, and the Moderating Effect of CEO's Transformational Leadership in Entrepreneurs' Cooperative (협동조합 조합원의 사내기업가정신이 재무적 성과와 사회적 성과에 미치는 효과 및 변혁적 리더십의 조절효과)

  • Lee, Seung-Il;Ahn, Kwan-Young
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.11 no.6
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    • pp.99-109
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    • 2016
  • The purpose of this study is to review the relationship between corporate entrepreneurship and performance, and the moderating effect of CEO's transformational leadership in entrepreneurs'cooperative. In order to verify and achieve the purposes mentioned above, questionnaire data were gathered and analysed from 215 employees of entrepreneurs'cooperative in Metropolitan and kangwon-do vicinity. Multiple regression and multiple hierarchical regression analysis were applied to test the proposed hypotheses: 1) the relationship between corporate entrepreneurship(innovativeness, risk-taking, and proactiveness) and performance(sales volume, profit, employment), 2) the moderating effect of CEO's transformational leadership(charisma, individual consideration, intellectual stimulation) on the relationship between corporate entrepreneurship and performance. Empirical survey's findings are as follows; First, risk-taking appeared to be positively related with sales volume, profit, and employment. Proactiveness appeared to be positively related with sales volume and profit. But innovativeness appeared not to be significantly related with sales volume, profit, and employment. Second, CEO's transformational leadership appeared to be related with financial performance(sales volume and profit), but not to be related with employment. Charisma and individual consideration moderated positively the relationship between corporate entrepreneurship and financial performance(sales volume and profit). Intellectual stimulation moderated positively only the relationship between corporate entrepreneurship and profit.

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Mediating Effect of Opportunity Recognition Among Entrepreneurial Alertness, Mentoring, & Number of Mentoring on New Ventures' Performance (기업가적 기민성과 멘토링 및 멘토링 횟수와 기업성과 관계에서 기회인지의 매개효과 영향)

  • Park, Mi-Jung;Lee, Seon-Ho;Hwangbo, Yun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.4
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    • pp.1-24
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    • 2021
  • The Korean government is currently expanding the business startup incubator support program and funds for new ventures with innovative technology in order to spread the second venture boom. However, despite the fact that entrepreneurial education and mentoring that entrepreneurs should have are important parts for the sustainable growth of the startup, some companies selected for government support programs are reluctant to participate in programs such as entrepreneurship education and mentoring for the sole purpose of funding commercialization. This research addressed the effects of entrepreneurial alertness with opportunity awareness as its medium and the small business mentoring service along with the number of times the mentoring has taken place, on the corporate performances. The results of empirical research are as follow: the first one is that scanning-search and evaluation-judgment can influence a company's performance (financial, non-financial) through opportunity recognition, with the exception of association-connection, which is a sub-factor of entrepreneurial alertness. Secondly, it was found to affect a company's financial and non-financial performance through opportunity recognition for financing mentoring, technical support mentoring, and management support mentoring. Thirdly, it was found that the number of mentoring also affects the financial and non-financial performance of a company through opportunity recognition. The implications of this study are that it should be revisited that program managers consider rooms that do not violate the startup founder's strategic decision-making opportunities when designing and operating the program as entrepreneurial alertness sub-factor association-connection does not affect corporate performance through opportunity recognition. This study also emphasizes the need for customized mentoring to meet the outcome goals of each startup, as it has been empirically clarified that the mentoring provided to the startup by the government's support is important. The contribution of this research is that entrepreneurial alertness and opportunity recognition that are treated as important components in research for entrepreneurship, and the factors of mentoring and mentoring frequency that are recognized as important elements in the practical aspect of startup business are clarified theoretically and empirically as an influential factor in corporate performance. And this study also provide a rationale for the startup business support agency supplying mentoring.

The Impact of the Diversity Management on the Workforce Composition and Financial Performance (다양성관리가 조직인력구성과 재무성과에 미치는 영향)

  • Sung, Sang-Hyeon;Kim, Dae-Lyong
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.12 no.1
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    • pp.110-124
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    • 2011
  • Even though Korea has long experienced single race/ethnic demographic composition, the recent rapid change of demographic diversity will have powerful impact on the HRM(human resource management) in the future. In this research we find the influence of the diversity friendly HRM to the human resource practices using the data of WPS(Workplace Panel Survey) of Korea Labor Institute. If the training for women is high, the density of the woman increased. The performance pay is introduced, then the density of the disabled person would be increased. The foreign workforce was also increased if the company used more selection methods. But the HRM practices such as talent management, yearly-based compensation systems, and appraisal program which has a tendency to reduce diversity have no significant influence to the financial performance. This findings imply that the management team should introduce the effective HRM systems to manage diverse human resources after considering the organizational culture and business environment. This research intends to find the diversity friendly HRM practices and hope to help the efforts of the management team to find effective management methods.

A Study on ESG Management Strategies of Port Enterprises for Sustainable Ports: Focusing on Port Authority (지속가능 항만을 위한 항만기업의 ESG경영전략에 관한 연구: 항만공사를 중심으로)

  • Seo, Mun-Sung
    • Journal of Korea Port Economic Association
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    • v.39 no.4
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    • pp.309-324
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    • 2023
  • Recently, not only has ESG (Environment, Society, Governance) been discussed domestically and internationally intensively, both within companies and at the level of national competitiveness, but also ESG management is seen as a concept that practically implements a new value system for sustainable development of our humankind. As the mandatory disclosure of environmental, social and governance (ESG) is scheduled for 2025, it is a reality that companies are experiencing considerable burdens and difficulties. In recent years, among ESG activities, which are non-financial management performance in the shipping and port industries, environmentally friendly activities are acting as an important indicator for shipping companies. In particular, the National Assembly has enacted laws related to air quality, including ports, and the Ministry of Maritime Affairs and Fisheries is making various support measures and plans to create eco-friendly ports. Accordingly, the purpose of this study is to analyze the current status of ESG reports and suggest related problems and improvement plans for ESG activation.

German legal model for the accounting and taxation obligation in public sports organizations (공익적 스포츠협회의 회계 및 조세의무에 관한 독일의 법 모델)

  • Kim, Kwang-Soo
    • Korean Business Review
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    • v.21 no.1
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    • pp.37-49
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    • 2008
  • Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

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A Study on the Effects of Determinants of Casino Security Management Service Quality on Organizational Trust and Loyalty of Internal Customers (카지노 보안관리 서비스품질 결정요인이 내부고객의 조직신뢰 및 충성도에 미치는 영향)

  • Lee, Seung-Hoon;Kang, Min-Wan;Chun, Yong-Tae
    • Korean Security Journal
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    • no.42
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    • pp.115-153
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    • 2015
  • This study identified the cause-and-effect relationship of security management service quality by empirically analyzing whether the performance factors affecting the casino industry are improved when the quality of the security management service is improved. For this, Partial Least Squares (PLS) that can deduce the structural relationship between variables was used. To verify the representativeness of the population, SPSS 19.0 was utilized in a demographic analysis, a independent T-test and Scheffe test. The analysis of the data revealed that the casino industry must preferentially manage assurance, empathy, and security to improve the casino security management service quality, and that, of these, security was the most important factor. To help improve service quality, a theoretical and empirical basis that can consider the importance and priority of individual factors was presented based on the result of this analysis. It also revealed that the security management service is an essential factor for stable business activities of casinos. Further, the importance of the role of the security management service in business strategy formulation for improving the industry performance was recognized through the study results. A service quality improvement method was provided by focusing on the factors that must be preferentially considered for service quality improvement; moreover, implications that can predict the results of such method were presented.

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Understanding ESG Management and the Possibility of ESG Archives (ESG 경영의 이해와 ESG 아카이브의 가능성)

  • Lim, JongChul
    • The Korean Journal of Archival Studies
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    • no.79
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    • pp.33-82
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    • 2024
  • Interest in ESG management, which spread through the UN PRI in 2006, has recently spread throughout our society. Consumers use a company's activeness in the ESG field as the standard of consumption behavior, and the international community is reorganizing and strengthening various regulatory measures. In the investment market, non-financial performance (ESG information) is used as an important investment indicator along with financial performance (credit rating). Due to these changes in the corporate evaluation paradigm and market pressure, if a company neglects ESG response activities, it is more likely to be excluded from market selection, and accordingly, the importance of ESG management is also increasing. Companies are making various efforts to secure legitimacy in response to these market pressures, but in the process, it is difficult to systematically manage and utilize records/data that are the basis for ESG management. For a basic understanding of ESG management, this paper summarizes the emerging process of ESG and the current ESG-related regulations applied to companies. Through this, it can be seen that ESG management is not carried out with the good will of the company, but is accepted as a management strategy for the survival of the company according to the change in the corporate evaluation paradigm. Through interviews with the company's ESG-related personnel, the company's ESG response process was divided into passive communication and active communication, and the problems identified during the interview were summarized for each communication type. In addition, in the process of passively and actively communicating ESG management information with internal and external stakeholders, the possibility that ESG archives can function as a tool to overcome problems for each communication type was raised, and five types of ESG archives that can play this role were presented.

Financial performance analysis based on efficiency evaluation of Regional Public Hospital (지방의료원의 운영효율성 평가에 따른 재무성과 분석)

  • Lee, Jin-Woo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.4
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    • pp.614-623
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    • 2017
  • The purpose of this study is to analyze the impact of the financial performance of regional public hospitals on their efficiency. In addition, the analysis of their efficiency using environmental factors, such as the market share, operating mode, and size of the regional public hospitals, as well as the factors influencing their efficiency, are selected by selecting the input and output factors of the hospitals and some differences were found between them. The DEA index and financial performance of the 31 regional public hospitals were calculated for the three years from 2012 to 2014. ANOVA and hierarchical regression analysis were used. As a result, there was a significant difference in their efficiency according to the environmental factors, such as the city scale of the regional public hospital, the number of hospital beds, and their business performance, productivity, and publicness. The medical profit margin (p<0.05), labor cost investment efficiency (p<0.05) and HHI (p<0.05) were found to affect the efficiency. In order to identify the inefficiencies of the regional public hospitals and increase their efficiency, it is necessary to measure the efficiency of the input resources and to reduce their cost. In addition, if the regional public hospitals were to provide specialized services, such as specialized functions of medical care that would give them a competitive advantage over private hospitals, their operational efficiency would be enhanced and they would be able to fulfill their role as public medical institutions.

Management Efficiency of Korea Financial Investment Institutions (국내 금융투자기관의 경영 효율성 분석)

  • Hwang, Jong-Ho
    • The Journal of the Korea Contents Association
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    • v.11 no.6
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    • pp.397-406
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    • 2011
  • This paper analyzes the efficiency of Korean Financial Investment Institution using DEA model. We evaluate the CCR, BCC efficiency and RTS of 30 Financial Investment Institution. We also suggest the Financial Investment Institution which can be benchmarked based on analyzed information. The result shows that 3 Institution whose values of CCR efficiency are 1, and 7 Institution whose values of BCC efficiency are 1. RTS indicates IRS of 21 Investments, DRS of 6 Investments and CRS of 3 Investments.