• Title/Summary/Keyword: 성과 평가지표

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투자성과지표로서 EVA의 유용성에 관한 실증연구

  • Kang, Hyo-Seok;Nam, Myeong-Su
    • The Korean Journal of Financial Management
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    • v.14 no.3
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    • pp.1-21
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    • 1997
  • 본 연구는 가치창조 경영의 중심지표인 EVA가 우리나라에서도 올바른 주주가치 평가지표로서 활용될 수 있을지를 살펴보고 있다. 실증분석 결과를 보면 연구기간(1986년${\sim}$1995년)중 대부분의 기업은 주당 EVA가 음(陰)이였고, 주당 EVA는 주당영업 이익, 주당순이익, 자기자본이익률등 기존 성과 척도들에 비해 주가와 상관관계가 가장 높았다. 연도별 EVA를 기준으로 매년 포트폴리오를 재구성하는 방법으로 10년간의 초과 수익률을 계산한 결과 EVA가 양(陽)인 포트폴리오는 음(陰)경우보다 초과수익률이 거의 140%정도 높았다. 또한 당해연도 뿐 아니라 전년도 주당 EVA가 주가변동의 주요결정 요인인것도 발견되었다. 이러한 연구결과는 EVA의 극대화가 주가의 극대화 곧 기업가치 및 주주가치 극대화를 의미하므로 성과지표로서 EVA를 성과측정 및 보상등 기업의 모든 의사결정에 활용할 수 있다는 것을 시사해 준다. 또한 EVA를 포트폴리오 관리를 위한 새로운 투자지표로 활용한다면 증권시장에서 수익률을 재고할 수 있다는 것을 입증해줌으로써 증권시장의 활성화에 크게 기여할 수 있을 것이다.

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Development and Application of Evaluation Indicators of Bike Environment by Land Use in Suwon (수원시 자전거 이용환경 평가지표 개발 및 토지이용별 적용방안 연구)

  • Kim, Sukhee;Lim, Hyejin
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.41 no.3
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    • pp.257-265
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    • 2021
  • In this study, an evaluation index was developed and applied to derive indicators related to the environment for bicycle use and to evaluate the environment for bicycle use in the city of Suwon. Analysis showed that the relative importance between the assessment factors was highest in bicycle safety and that the relative importance among the assessment indicators was highest in terms of priority of items directly affecting bike riding, and items with indirect influence were low in importance. As a result of applying the evaluation model to bike paths in Suwon, it was confirmed that they can be described in a relatively realistic manner. The findings are expected to contribute to the development of local government directives for improving the environment of cycle paths.

A South Korea-Japan Comparative Study on the Contents of Dietary Education in the National Child-care Curriculums and Evaluations (한국과 일본 국가수준 보육과정 및 평가지표의 식생활교육 내용 비교)

  • Suh, Hyun Sun;Jun, Hong Ju;Min, Sun Hye
    • Korean Journal of Child Education & Care
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    • v.18 no.3
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    • pp.159-178
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    • 2018
  • Objective: The purpose of this study was to understand the characteristics of dietary education in South Korea and Japan, and find directions for dietary education by comparing the contents of the two countries' dietary education in their national child-care curriculums and evaluations. Methods: To this end, a qualitative content analysis was conducted on the guidebooks for the Standard Child-care Curriculum and the Accreditation Index for Child-care Center in the case of South Korea, and the handbook for the Child-care Guideline and the Third Party Evaluation in the case of Japan. Results: The findings of this study were as follows: First, South Korea showed differences in the focus of child-care curriculums and evaluations. The contents about proper eating such as nutrition and table manners comprised a high portion of the curriculums, whereas the contents about cleanness and hygiene accounted for a high portion of the evaluations. In the case of Japan, its national child-care curriculums and evaluations consistently emphasized contents related to enjoying eating oneself, and suggested various methods for this. Second, in terms of the two countries' approaches to dietary education, South Korea focused on food-related knowledge, whereas Japan mainly created the contents of dietary education based on daily experiences. Conclusion/Implications: The above results suggest a direction to improve the currently publicized dietary guidance problem and a need for consistent the national child care curriculum and evaluation indicators in South Korea to emphasize the importance of joyful eating.

On the Relationship between Evaluation Indexes and Firms' Performance: An Empirical Study on Venture Firms in Korea (중소벤처기업성과와 국내 지원기관들의 평가지표간의 상관관계에 관한 실증연구)

  • Choi, Jong-Yeon;Yang, Dong-Woo
    • Journal of Korea Technology Innovation Society
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    • v.9 no.4
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    • pp.812-841
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    • 2006
  • Previous studies have shown that the ex-ante financial ratios, mainly used by financial institutions for loan evaluation purpose, are related to the ex-post finn's performance of venture firm's. The main objective of this study is to examine whether non-financial variables such as 'technology', 'marketability', and 'other business indexes' have extra explanatory power in forecasting the ex-post firm's performance of small and medium size venture firm's in Korea. The implications and results of this study are expected to be useful in loan evaluation, investment decision and internal management decisions of venture firms. Among small and medium sized manufacturing firms funded in the year of 1999 through 2005, 416 firms are selected for our analysis. The relationship between evaluation indexes and firm's success/failure is investigated using binary logistic regression analysis and factor analysis with an aid of SPSS program. The summarized results are as follows. First, current evaluation model, used for loan evaluation purpose for small and medium size manufacturing firms show the same discriminatory power as previous prediction model. Second, among the tested additional variables, significant indices are 'technological capability of CEO', 'managerial capability of CEO', and 'business feasibility'. Third, while previous studies on evaluation structure had 3 factors, this study showed that valuation's structure has 6 factors.

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A Study on Construction of Management Effectiveness Evaluation System for World Cultural Heritage (세계문화유산의 관리효과성 평가체계 구축에 관한 연구)

  • Xu, Huan;Yu, Wen-Dong;Seok, Mi-Jeong;Kang, Tai-Ho
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.31 no.4
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    • pp.51-61
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    • 2013
  • In order to answer the research question of 'how the listed World Cultural Heritage is being managed now?' the indicators of management effectiveness evaluation were set up based on international principles on the basis of the preceding research. The weights and priorities of each evaluation indicators were worked out through the Analytic Network Process(ANP) Technique. Therefore, the evaluation system to evaluate the management status of the World Heritage Sites have been established. Also, through calculate the converted score of 100 points based on the relative importance of these evaluation indicators among the World Heritage Site management effectiveness evaluation index for scoring and the score table was created. When evaluated for the management status of World Heritage Sites to set five rating of the final evaluation score: very deficiency, deficiency, general, good, excellent. According to the results the follow-up study will be carried out in the future.

A Comparative Study on the Water Welfare in Gyeongsangbukdo (경상북도 물복지 수준의 비교연구)

  • Lee, Do Keyung;Ahn, Seung Seop;Park, Ki Bum
    • Proceedings of the Korea Water Resources Association Conference
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    • 2021.06a
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    • pp.466-466
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    • 2021
  • 우리나라는 강수량과 수자원 부존량을 고려할 때 물 부족국가라는 평가를 받고 있다. 홍수와 물이용 등에 대한 국가적 평가나 물환경에 대한 평가지표는 개발된 바 있으나 물과 관련된 복지수준을 평가할 수 있는 지표에 대한 연구는 부족한 실정이다. 최근의 국내외 연구에서 물의 공급에 대한 만족도나 홍수에 대한 안정성 등에 대한 평가수단으로 국제적으로 물 빈곤지수 등이 제시되어 있지만, 물의 이용에 관한 복지적 개념이나 평가에 대한 연구는 기초적인 수준에 머물러 있는 실정이다. 본 연구에서 각 시군에서 매년 발간되는 통계연보를 이용하여 물의 공급과 이용 그리고 물 공급 인프라, 물 사용료, 하수처리비용 등과 같은 요금체계 등을 감안한 대구광역시와 경상북도 23개 시군에 대하여 물복지 수준에 관한 평가분석을 수행하였다. 그 결과 수자원분야 지표에서는 울진군, 기반시설 분야지표에서는 대구광역시, 용수공급 분야에서는 영천시, 사용자 분야에서는 영덕군, 경제성 분야에서는 봉화군이 가장 물복지 수준이 좋은 것으로 분석되었으며, 전체적으로 가장 물복지 수준이 좋은 곳은 문경시로 분석되었다. 또한 도시화율이 높고 인구가 많은 곳이 기반시설 분야에서는 우수한 편이나 전체적으로는 오히려 대도시보다는 중소도시의 물복지 수준이 높은 것으로 밝혀졌다.

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A Study on the Relative Weights for the Development of University Library Performance Indicator Model (대학도서관 성과지표 모형 개발을 위한 상대적 가중치 연구)

  • Kim, Jeong-Taek;Hahn, Bock-Hee
    • Journal of Korean Library and Information Science Society
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    • v.39 no.4
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    • pp.71-96
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    • 2008
  • Recently, some universities and university libraries have implemented performance management system as a part of managerial innovation, and they have either implemented or are considering implementing BSC. Thus there are needs to develop performance indicator, which is a tool measuring performance of university libraries, based on BSC, and to assess the developed performance indicator's relative weights to analyze which indicators are essential to fulfill and improve the university library's mission. The performance indicators are also affected by the characteristics and perspectives of the people who develop them during the development process. Therefore, it is necessary to analyze the differences among the professional groups in relative weighting of the performance indicator. The purposes of this study are to derive a university library performance indicator model based on BSC, to analyze the importance of each evaluation factor of the derived performance indicator model, and to analyze the differences among the professional groups in relative weighting of the performance indicator model.

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The Usability Evaluation Indicators for Services Design Platform (서비스디자인 플랫폼을 위한 사용성 평가지표 연구)

  • Jung, Hoe Jun;Kim, Kwang Myung;Jo, Sun;Ko, Young Jun
    • Korea Science and Art Forum
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    • v.20
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    • pp.409-419
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    • 2015
  • Service Design Platform which has been developing under the sponsorship of the Ministry of Knowledge Economy is aimed at facilitating service design consultancy to carry out service design projects smoothly online. In the development process in order to verify and improve the usability of the platform, heuristic evaluations by usability experts along with usability test done by user participation are required. This study was conducted for the purpose of deriving appropriate evaluation areas and detailed evaluation indices prior to carrying out the heuristic evaluation. For the study, first, the concept of the service design platform was identified and the features of its component were analyzed. Second, based on literature study of standards which are related to usability evaluation indices, usability evaluation areas and indices were analyzed. Third, in order to establish and verify evaluation areas and indices which are appropriate for the evaluation, Delphi survey was conducted and its validity was verified. Through this study, evaluation indices with 4 evaluation areas and 45 detailed items were derived. Derived evaluation indices was made in the form of checklist and will be utilized for heuristic evaluation by usability experts.

A Development of Evaluation Criteria for the Expressway Service Areas From Users Point of View (고속도로 휴게시설 이용자측면의 서비스 평가지표 개발)

  • Kim, Hyung-Kyu;Chio, Hyoung-Sun;Park, Wan-Yong;Won, Jai-Mu
    • International Journal of Highway Engineering
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    • v.14 no.3
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    • pp.121-130
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    • 2012
  • This study develops the evaluation model which is for assessing on the side of users in expressway service areas. The direction of development on Evaluation Criteria is all about on the side of necessity of service area users, the reflection of current conditions, the construction of total evaluation criteria, and the examination of connecting study with current study. After that, this study examines previous evaluation criterias and researchers will select the primary provision of evaluation through FGI, and they derive the final evaluation criteria throughout the verification of suitability on Evaluation Criteria. Throughout AHP analysis which is a professional survey system of users, researchers derive on the side of facilities, on the side of operations, on the side of environments, and on the side of services in order by the weightings.