• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.18 no.6
• /
• pp.312-318
• /
• 2017

This study calculated the cash flow using the financial information by fiscal year for 25 general hospitals and 23 hospitals, and analyzed the relationship between cash flow and net working capital. The analysis results showed that 73.3% of general hospitals and 83.3% of hospitals did not secure funds required for operating activities by fiscal year. The cash flow types that affect net working capital were expenses not involving cash outflows and changes in borrowings in general hospitals, and expenses not involving cash outflows and income not involving cash inflows and changes in borrowings in hospitals. However, in case of shortage of funds required for operating activities, at general hospital, due to expenses not involving cash outflows being high and income not involving cash inflows being low and resulting in increased borrowing, at hospital, due to expenses not involving cash outflows being high and resulting in increased borrowing. Therefore, for the stability of cash flow in management activities, the adequacy and relevance of the expenses not involving cash outflows need to be reviewed, and it will be necessary to review the appropriate internal policy measures to systematically and rationally manage cash flow in consideration of cash flows.

• Journal of the Korea Institute of Building Construction
• /
• v.15 no.1
• /
• pp.65-71
• /
• 2015

This study suggests business strategies by interaction analysis of indicators related construction business and business performance for specialty contractors that provide labor, materials and small sized equipments. To do this research, the data was analyzed for construction orders and business performance indicators of specialty contractors with KRW 7 bil. or more of assets during 1997 through 2010. For specialty contractors that provide labor, materials and smaller sized equipments, the amount of construction orders affects profitability the most and therefore some sort of strategy needs to be established to respond to decrease in operating margin due to dwindling construction orders. In other words, it is determined that increase in the amount of construction orders enhances operation of gross assets as well as the operating margin, ultimately increasing the profitability.

• The Journal of the Korea Contents Association
• /
• v.9 no.6
• /
• pp.153-164
• /
• 2009

The export on visual and game industry has grown very rapidly and is expanding its role in economic growth. In contrast, researches on these firms' financial performances in strategic and policy point of view are difficult to be found regarding the export of cultural industry. In this study, we analysis the effects of firms export in cultural industry on their financial performances focusing on game and visual industry. We find that the recent activities of export in game industry have positive effect on firm's growth in game industry. However, we find that the export deteriorate the net profit. On the other hand, we find no significant results in the case of visual game industry. Our results suggest that we need more strategic approaches in exporting goods in contents industry.

• Journal of Navigation and Port Research
• /
• v.48 no.1
• /
• pp.49-54
• /
• 2024

This paper investigated the impact of economic cycles in the shipbuilding industry on managerial performance of marine paint and coatings firms. As part of the upstream to ship construction, the marine equipment industry plays a critical role in determining the competitiveness of the shipbuilding industry. Despite a close interaction between the two sectors, the majority of research on the marine equipment industry has highlighted securing competitiveness edge and developing advanced technologies, paying little academic attention to the relationship between shipbuilding and managerial performance. In this regard, this paper examined how economic cycles in shipbuilding affected growth and profitability of marine paint and coatings firms. To this end, managerial performances of six marine paint and coatings firms for the period of 2003-2022 were analyzed in panel regressions. Results indicated that the shipbuilding economic cycle proxied by delivery amounts of Korean shipyards was positively associated with growth and profitability of marine paint and coatings firms. However, there was divergence in statistical significance by shipbuilding indicators. While coefficients of compensated gross tonnage, gross tonnage, and monetary amount were statistically significant, that of deadweight tonnage was not. Findings of this study imply that managerial performances of marine paint and coatings firms are affected by the amount of value added from the shipbuilding industry rather than its absolute size.

• Proceedings of the Korean Society for Quality Management Conference
• /
• 2007.04a
• /
• pp.18-32
• /
• 2007

최적의 혁신기법이란 각사의 핵심역량을 명확히 한 후 꾸준히 그리고 지속적으로 자사에 맞게 시스템(SYSTEM)을 변형해 나가는 과정에서 완성된다고 볼 수 있다. 반도체 제조사인 H사는 지난 IMF 때 경영적인 어려움을 극복하고 최근 각 부문(제조, 연구개발, 영업 등)의 탁월한 경영성과를 올리고 있다. 이러한 성과를 뒷받침하는 것은 경영혁신 활동이 일환으로 TPM을 2001년부터 꾸준하게 적용을 해 오고 있다는 것이다. 일반적으로 TPM은 제조중심의 활동이 대부분이나, H사는 R&D부문 경영혁신 활동에 TPM활동을 접목해 활동을 하고 있다. 본 연구는 H사의 R&D부문 TPM R&D보전의 10대 지주 활동과 연구개발 부문에서 활발하게 연구되고 있는 Lean DFSS의 두 방법론에의 장 ${\cdot}$ 단점을 분석하여 좀 더 바람직한 방법론을 연구해 볼 필요가 있다.

• The Korean Journal of Financial Management
• /
• v.14 no.2
• /
• pp.335-349
• /
• 1997

본 논문에서는 우리나라 기업의 재무상태 악화(financial distress)가 성과에 미치는 영향을 실증적으로 분석하였다. 재무상태가 악화되었을 때 성장성, 수익성 그리고 안정성 측면에서 기업이 어떻게 영향을 받는가를 분석하였고 재벌기업과 독립기업의 성과를 비교하였다. 본 논문의 분석결과에 의하면 산업에 불황이 닥칠 때 기업의 재무상태는 매출액증가율로 측정한 기업의 성장성에 어느정도 영향을 주는 것을 알 수 있다. 부채의존도가 높은 기업의 매출액증가율이 부채의존도가 낮은 기업에 비해 작은 것으로 밝혀졌다. 그러나 재무상태가 악화되어도 기업의 수익성은 별로 영향을 받지 않는 것으로 나타나고 있다. 또한 소속 산업이 불황에 빠졌을 때 재벌기업은 독립기업에 비해 2년 매출액증가율이 약 18% 정도 큰 것으로 나타났다. 재벌의 계열기업들은 내부거래, 상호지급보증 그리고 상호출자등에 의해 영업실적이 부진해도 좀체로 퇴출되지 않는 것으로 알려졌는데 본 논문의 결과는 이러한 사실과 일맥상통한다고 할 수 있다.

• Industry Promotion Research
• /
• v.8 no.2
• /
• pp.177-185
• /
• 2023

Logistics companies have rapidly developed as an important component of economic activities, but due to the special performance management method of logistics companies, problems in performance evaluation are emerging. This paper presented a strategy for improving performance by analyzing the management performance of 19 listed logistics companies in China. Operating expenses, R&D expenses, labor costs, and general management expenses were adopted as input variables, and operating profit and net profit were adopted as output variables. DEA efficiency was assessed by the BBC model from 2016 to 2021 using DEAP 2.1 software. As a result of analyzing the annual management performance, some listed logistics companies showed stable and forward-looking performance results.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.2 no.4
• /
• pp.103-133
• /
• 2007

The purpose of this study is to investigate whether customer satisfaction is affected by the expenditure for the customer satisfaction such as advertising, promotion, and training. This study also investigate whether the financial performance of the firm is affected by the customer satisfaction. The major findings are summarized as following. First, the customer satisfaction is affected by the expenditure for the customer satisfaction such as promotion, training. But customer satisfaction is not affected by advertising cost. Second, considering the time-lag and incremental valiables, the relationship between customer satisfaction and expenditure for the customer satisfaction is not founded. Third, the customer satisfaction affects positively on the corporate financial performance, such as ratio of operating income to sales, ratio of net income to sales, return on total assets, and return on equity. Finally, considering the time-lag the relationship between customer satisfaction and financial performance is not founded. Considering the incremental valiables, the relationship between customer satisfaction and financial performance is founded when ratio of operating income to sales and return on total assets are used financial performance. These findings imply that the expenditure for promotiom and training is needed to increase the customer satisfaction. Also improvement customer satisfaction is needed to increase the financial performance. The limitations of this study are as following. First, this study could not consider the other variables that would affect on the relationship among expenditure for customer satisfaction, level of customer satisfaction, and financial performance. Second, the results of this study are difficult to generalize because this study is focused on the service industry.

• Product Safety
• /
• s.250
• /
• pp.36-39
• /
• 2014

(주)에이치케이는 1993년 설립하여 초대형 생산능력과 완벽한 기술력으로 국내의 OEM 및 해외 수출, 기술지원등 국내 가정용의료기기 산업에 일조해왔다. 지속적인 연구를 통해 보다 우수한 제품을 개발하고 공급하며 세계 의료기 시장의 한 중심축이 되고자 노력하고 있다. 기업의 도덕성과 기술력을 인정받아 여러 인증과 표창을 수상하였고, 국내외 다양한 매체의 스포트라이트를 받으며 건강의료분야의 리더기업으로서 자리매김하고 있다. 철저한 품질관리와 제품교육, 영업 관리를 통해 현재국내는 물론 세계 10여개 국가에 수출하고 있으며, 빠르게 시장점유율을 높이며 세계시장을 항한 새로운 도약을 시작하고 있다.

• Digital Contents
• /
• no.3 s.82
• /
• pp.30-35
• /
• 2000

데이터를 보다 효과적으로 운영하기 위해 다양한 시도가 계속되고 있다. 그 핵심은 바로 일관되고 통합된 데이터베이스를 확보하는 것이다. 이는 영업이나 마케팅을 비롯해, 일반적인 관리에 이르기까지 모든 조직의 업무를 보다 능률적이고 효과적으로 수행하기 위한 것이다. 특히 회사간 M&A가 빈번하게 이뤄지고, 유사한 프로그램들이 지속적으로 설치되고 있으며, 관련 업체들끼리 다양한 협력관계를 체결하게 되면서 이러한 요구사항은 더욱 중요시되고 있다. 데이터에 진정한 가치를 부여하기 위한 하나의 요건으로 받아들여지고 있는 통합 데이터베이스 구축의 필요성과 방법을 검토해보자.