• Title/Summary/Keyword: 예산 없는 경영

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A Study on the Beyond Budgeting Model at Borealis (오스트리아 Borealis사(社)의 예산 없는 경영 연구)

  • Han, Ha-Neul
    • Korean Business Review
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    • v.20 no.2
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    • pp.47-60
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    • 2007
  • The purpose of this study is to investigate the beyond budgeting model at Borealis Group. This company have succeed in beyond budgeting by rolling financial forecasts, balanced scorecard, Activity-based costing, and decentralized investment management. As study finding of this paper, proposed following items to domestic enterprises. The first, improvement of plan function of budgeting by rolling financial forecasts. the second, strategy and budget more than strong link by balanced scorecard. the third resource's strategic arrangement and efficient use. the fourth competitive advantage strategies associated with relative performance evaluation, the fifth, compensation public ownership by relative performance.

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획득 관리의 혁신방안 제언(4)

  • Kim, Hyeong-Bae
    • Defense and Technology
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    • no.7 s.245
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    • pp.30-37
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    • 1999
  • 세계는 지구촌화 하고 있으며 국제경쟁이 치열한 이 시대에 과거 구태의연한 경영방식을 가지고는 기업이 살아 남을 수 없는 것과 같이 1999년도 국방예산이 사상 최초로 마이너스 성장을 한 시점에서 예산이 깎였으니 사업을 줄이는 수밖에 없지 않느냐라고 넘어갈 것이 아니라 이런 때일수록 벤처 정신을 발휘하여 국방 관리의 일대 혁신의 호기로 삼아야 할 것입니다. 이제 우리도 단순한 행정차원의 관리방식을 떠나 소위 과학적 방법에 의한 국방획득 관리를 해야 할 시기가 되었다고 생각합니다

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월간닭고기

  • 한국계육협회
    • Monthly Korean Chicken
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    • v.5 no.2 s.44
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    • pp.2-6
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    • 1999
  • 농림부, 축산경영자금 상환 연기 - 99년 종계 양허관세 물량 배정 -가축방역사업 예산 2백41억원 - 농림부, 가료관리법 시행규칙 개정 - 우리나라 육계사육수수 세계 21위권 - 미국의 닭고기 수급 하락세 - 중국, 축산물수출 부진 - 축협 - 육계 계약농가선정 본격화 - 알레르기 없는 옻닭 개발 - 대만, 가금육 소비증가율 높아 - 구조조정에 따른 닭고기 공급 부족으로 가격 강세

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An Efficient Data Traffic Estimation Technique in Defense Information Network through Network Simulation (네트워크 시뮬레이션을 통한 군 통신 정보유통량의 효율적 예측 기법)

  • An, Eun-Kyung;Lee, Seung-Jong
    • Journal of the military operations research society of Korea
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    • v.32 no.1
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    • pp.133-158
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    • 2006
  • The change of information and communications technology affects into many parts of military battlefield as the future warfare will be information-oriented warfare, relying on information technology. The more IT-based military systems are deployed the more multimedia data traffic increase. To accommodate such user's requirements the bandwidth capacity of military communications network must be upgraded. The cost of upgrading network capacity is increasing as well. But there has no systematic estimation approach to analyze the amount of data traffic in the military network. In this paper we suggest an efficient data traffic estimation technique using network simulation with the respect of Input and output, scenario, toolset and technique, and experimental environments.

On the Forest Development Act (a Proposal) and Law of Forest Development Fund (a Proposal) (산림개발법(안)(山林開發法(案)) 및 산림개발(山林開發) 금고법(안)(金庫法(案))에 대(對)하여)

  • Park, Tai-Sik;Lee, Eung-Rae;Shim, Chong-Supp
    • Journal of the Korean Wood Science and Technology
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    • v.10 no.3
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    • pp.200-200
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    • 1982
  • 1. 전국의 산림은 산림개발의 유행에 따라 마음과 같이 3개권역으로 구분한다. 가. 용재림 개발권 주요산맥을 연하는 오지대(奧地帶) 나. 풍치림 개발권 고속도변(좌우 4km범위) 도시주변 공원지구, 기타 토지대 다. 농용림 개발권 전 가, 나 속에 속하지 않는 야산지대 2. 3대 개발권별로 우선 개발할 지역을 연차적으로 지정한다. 3. 개발지역을 지정시는 미리 산림의 용도를 구분하여 시정 고시한다. 4 개발지역내의 산주는 개발우도에 따라 개발의무를 진다. 5. 산주가 개발의무 불이행시는 대집행(代執行)으로 개발을 수행한다. 6. 대집행(代執行)은 가. 산림개발공단 나. 산림 경영을 하고 있는 능력있는 개인 또는 법인 다. 산림조합(산련, 산림포함)으로 하며, 산림청장이 지정한다. 13. 개발지역 내에서의 확정된 개발계획은 기존영림 계획에 우선한다. 14. 개발지역 내에서의 개발사업 수속절차는 이 법으로 일원화 한다. 7. 산주가 대집행자에 대하여 비용변상이 없는 한 이 양자간에는 수익(收益) 분배를 하여야 하며, 본계약의 장기 보장을 위하여 저당권 설정을 한다. 8. 산림개발의 중추적 대집행자인 동시에 경영자로서 시범적이며, 집단적인 산림개발과 임도시설 관리를 전담하는 산림개발 공단을 설립한다. 9. 장기처리와 융자지원을 위하여 산림개발 자금을 200억원 한도로 설치하고 이의 관리 운영을 전담할 산림개발 금고를 별도 법율로서 설립한다. 10. 산림개발 기금은 다음 재원으로 조성한다. 가. 국유임야 관리 특별회계의 잉여금 나. 임목의 벌채자 및 원목 수입이용 가공 판매자에 과하는 기금부담금 다. 매년 정부 예산에서 정하는 재원 11. 개발지역내에서는 취득세, 소득세, 등록세, 상속세, 양여세, 기타 공과금의 감면등 세제상의 특전을 부여한다. 12. 개발지역내에서의 산림도벌 무허가벌채등 산림 사범은 가중 처벌한다.

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A Study on the Analysis of News Data for the Improvement of Local Flower Festival (지역 꽃 축제 개선사항 도출을 위한 뉴스 데이터 분석 연구)

  • Lee, Jeongwon;Lee, Choong Ho
    • Journal of Industrial Convergence
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    • v.17 no.4
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    • pp.33-38
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    • 2019
  • Regional tourism is an effective means of revitalizing the local economy and improving the image of the region. In order to revitalize this, efforts should be made to create regionally specialized tourism products and to preserve the unique culture and traditions. Among them, gathering information about visitors and securing the quality competitiveness of the contents of tourism contents are very important to increase the potential of cultural tourism festival. This paper collects, refines, and processes the festival-related data in a specific area in order to enhance the visitor's tourism needs and satisfaction. In particular, negative words and positive words raised during the festival were analyzed through big data visualization using word cloud.

A Study on the Relationship between TLO Organization and Technology Transfer Performance: Focused on Government-Funded Research Institutes (TLO 조직과 기술이전 성과의 관계에 관한 연구: 정부출연연구기관을 중심으로)

  • Yun, Jang-ho
    • Journal of Technology Innovation
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    • v.25 no.4
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    • pp.165-187
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    • 2017
  • This study analyzed the effects of TLO's organization size, expertise, and economic compensation on technology transfer performance using the panel data of Government-Funded Research Institutes in 2013-2016. First, the size of TLO personnel and budget have a positive effect on the technology transfer performance. However, in the case of TLO manpower, the statistical significance of the effect on the number of technology transfers was only 90%, and it did not affect royalty. Second, TLO expertise has a strong impact on technology transfer performance. It shows that the number of professional license holders, such as patent attorney or a technology valuer, has a statistically significant effect on the increase of the technology transfer number and the royalty under the 99% confidence level. However, unlike expected, the size of the Ph.D. did not seem to have any effect on technology transfer performance. Finally, the economic compensation for TLO does not affect both the number of technology transfers and the royalty. It does not seem to work as an appropriate incentive system, because the absolute size of the compensation is too small. The results of the above analysis suggest that it is important to secure expertise in order for the TLO organization to play a substantial role, and it is necessary to improve the economic compensation system to attract TLOs to technology transfer.

A Study on Perceived Government Support and Small and Medium-sized Ventures Performance: The Mediating Role of Entrepreneurial Persistence (중소벤처기업 정책지원의 인식이 성과에 미치는 영향에 관한 연구: 기업가 끈기의 매개효과를 중심으로)

  • Kim, Young Jin;Yang, Dong Woo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.6
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    • pp.105-116
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    • 2023
  • While there have been studies on the impact of government financial support on the performance of these enterprises, there is limited research on how entrepreneurs' perceptions of such policies affect business performance. Additionally, there is scarce domestic research on the role of entrepreneurial persistence in achieving and sustaining entrepreneurial goals and its impact on business performance. Therefore, the aim of this study is to analyze how entrepreneurs' perceptions of government policy support affect business performance and to explore the mediating effect of entrepreneurial persistence, shedding light on the significance of perceptions and deepening the understanding of entrepreneurial persistence. This study utilizes entrepreneurs' perceptions of government support for South Korean small and venture enterprises, and entrepreneurship as independent variables, with entrepreneurial persistence as a mediating variable and non-financial performance of businesses as the dependent variable. Data was collected through surveys targeting founders, CEOs, and executives of small and venture enterprises. After excluding incomplete responses, a total of 205 survey responses were used for hypothesis testing. The results of this study are as follows. First, it was verified that the perception of SME policy support and entrepreneurship have a significant positive impact on business performance. Second, it was verified that entrepreneurial persistence partially mediates the relationship between the perception of SME policy support and entrepreneurship and business performance. The theoretical implications of this study are twofold. First, it highlights the significant positive impact of entrepreneurs' perceptions of policy support on the non-financial performance of small and venture enterprises. This contributes to the theoretical understanding by demonstrating that entrepreneurs' perceptions play a role in affecting business performance, in contrast to previous research that focused on the impact of policy financial support on business performance. Second, this study extends the theoretical understanding of entrepreneurial persistence, a relatively understudied concept in domestic research, by demonstrating its mediating role in the relationship between entrepreneurs' perceptions of government support and, entrepreneurship, and business performance. Practically, the study suggests that to enhance the performance of small and venture enterprises, the government should not only expand policy support but also seek ways to increase entrepreneurs' perceptions of such support.

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Analysis of the Influence of Job Satisfaction and the Performance-oriented Remuneration in Electric Power Companies on Trust in Manager: Focusing on the Mediating Effect of Organizational Justice (전력공기업의 직무만족과 성과보수가 경영자신뢰에 미치는 영향관계에서의 조직공정성의 매개효과 검증)

  • Leen, Jae-Mahn
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.5
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    • pp.143-158
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    • 2021
  • The purpose of this study is to suggest a direction for enhancing the mutual trust level between employees and managers by examining the effect of job satisfaction of electric power companies's employees and performance-oriented remuneration paid to them on awareness level of organizational justice and a trust in manager. Based on a significant positive relationship between employee's job satisfaction and trust in a manager, a significant positive relationship between employee's job satisfaction and perception of organizational justice, and a positive relationship between organizational justice and trust in manager, it was possible to confirm the mediating role of organizational justice between job satisfaction and a trust in manager. In addition, although performance-oriented remuneration did not have a significant effect on trust in manager directly, it was found to have a significant negative effect on distributive justice and procedural justice, but for interactional justice did not appear to have a significant influence. Because the autonomy of the labor budget is quite limited due to the government's total regulation on the size of the labor budget for public enterprises and due to the government's evaluation of management of public enterprises, it can be explained as having a negative effect on the perception of organizational justice. In addition, since the partial mediating effect of distributive justice and interactional justice was confirmed in the relationship between job satisfaction and trust in manager, the mediating effect of procedural justice was insignificant, it was confirmed that the need to establish and operate an internal HR management system based on smooth communication that employees can satisfy and accept can have a significant impact on trust in manager. On the other hand, because the negative complete mediating effect of distributive justice and procedural justice between performance-oriented remuneration and trust in manager was significantly confirmed, It is showing that employees' negative perceptions of performance distribution procedures and distribution results had a negative effect on trust in manager. The results of this study suggest that employees will perceive the organization as fair, and trust the manager who is the decision maker, when they are fully rewarded for their performance, with job satisfaction, a fair evaluation of their efforts, even if there are various factors that can influence managers to be trusted by their employees.

A Study on the Building and Operating of the National Science Library (국가과학도서관 건립 및 운영에 관한 고찰)

  • Kwak, Dong-Chul
    • Journal of Information Management
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    • v.41 no.3
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    • pp.105-130
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    • 2010
  • Science and technology information resources are major impetus for all research and development activities. Now countries around the world are seeking efficient and effective means to cope with the exponential growth of needs for science and technology information for research. In this context, it has been perceived vital to establish national infrastructures in order to extend the availability of world's science and technology information. In Korea, it has been a recurring issue to build a national science library to prevent knowledge colonization and to gain a competitive edge in the fields. It is essential to have one as a national information infrastructure to assume the role of developing a sustainable model for access to the world's science and technology information, providing permanent access to them. In this paper, therefore, some issues concerning building and managing a new national science library in Korea are examined. In doing so, the following details are dealt with in detail. First, the rationale behind building a national science library is described, Second, the functions and roles of the library are defined, Third, previous discussions and attempts to build a national science library are reviewed and analysed. Finally, possible problems and issues raised in relation to build a national science library are probed, and future directions are also suggested. In this process, the recent strategic plan for national science library, national agriculture library, and national medical library, and changing plan for Sejong city are taken into consideration as influencing factors.