• Title/Summary/Keyword: 이익의 지속성

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A Study on Development of Construction Industry's Accounting Information System (건설 산업 회계정보시스템 구축 방안에 대한 연구)

  • Kang, Dong-Il;Yoon, Sung-Yong
    • Journal of Digital Convergence
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    • v.13 no.3
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    • pp.127-135
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    • 2015
  • This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.

Review of ESG Challenges in Supply Chain Management Using Text Analysis (ESG 경영시대의 공급망 관리 분야 과제: 텍스트 분석을 활용하여)

  • Rha, Jin Sung
    • Journal of Korea Society of Industrial Information Systems
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    • v.27 no.5
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    • pp.145-156
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    • 2022
  • In recent years, as there is growing concern with ESG (Environmental, Social, and Governance), the strategic direction of business management is changing from maximizing shareholders wealth to maximizing stakeholders value. ESG is reshaping a corporation's supply chain management strategies. The purpose of this study is to explore the ESG challenges in supply chain management. As a result of network text analysis and topic modeling analysis on 3226 news articles, 'Suppliers', 'Sustainability', 'Shared Growth' 'Carbon Neutral', 'Safety and Health', 'Responsible Business Alliance', 'Supply Chain Due Diligence Law' were identified as the main issue. Since ESG initiatives in the supply chain are not limited to the efforts of individual firms, future research should focus on figuring out what difficulties and challenges exist in the diffusion of ESG practices along multi-tiered supply chains, and how to overcome them.

ITU Plenipotentiary Conference (ITU 전권위원회 분담금 활용 정책동향 (ITU-PP))

  • Lee, Dong-Chul;Cho, Se-Hyun
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2012.05a
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    • pp.741-742
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    • 2012
  • 국제기구 중에서 가장 회원수가 많은 ITU(국제정보통신연합)의 분담금 수주에 대한 정책적인 분석을 통하여 아국의 분담금 납부 내역에 대한 분석을 통해 어느정도 이익이 되며, 분담금 납부에 대한 장단점 등을 분석을 통하여 국내 산업체 등이 향후 분담금을 지속적으로 납부하여야 하는지에 대해서도 검토의 필요성이 대두되고 있는 실정이다. 이는 우리나라가 1989년 ITU 이사국이 되면서 부터 정통부를 중심으로 국제기구에 분담금을 납부하기 시작하였으며, 현재 삼성전자, SKT, LGU, ETRI, KT 등 국내통신사업자가 주도 되어 납부하여 그 액수만 수억원에 이르고 있다. 가입이후 산업체 들이 좋은 성과를 내어 수출 등에 많은 기여는 하였지만 이는 분담금과는 무관한 듯하다. 우리나라가 가입하기 시작한 시점은 1993년 이후였으며, 이는 ETRI 재직중에 정부의 주도하에 산업체 가입을 종용하여 가입하기 시작한 것이다. 2014년 우리나라에서 전권위원회가 개최되는데, 이때를 계기로 사전에 검토하여 분담금을 조정할 필요성이 있다고 사료된다.

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질병세미나 성료, 농장내 차단방역 최우선

  • Korea Poultry Association
    • KOREAN POULTRY JOURNAL
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    • v.38 no.6 s.440
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    • pp.99-101
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    • 2006
  • 각종 소모성 질병으로 인한 생산성 저하는 농장의 경영이익을 감소시키는 원인으로 올해 또한 이러한 질병들로 인해 출하량이 줄어들어 지난 3월에는 생산량 증가로 가격폭락이 예상되었던 육계의 경우 예상과 달리 한때 산지가격이 폭등하는 기현상도 발생하는 듯 질병으로 인한 변수가 올해도 어김없이 작용하고 있다. 그 만큼 질병을 소홀히 해서는 안된다는 반증이기도 하다. 질병발생으로 농장피해가 지속되는 가운데 본회에서는 양계농가 경쟁력 향상 방안 일환으로 전국 양계농가를 대상으로 지난 9일과 11일 양일간에 걸쳐 질병세미나를 실시하였다. 충남대학교 농업생명과학대 대강당과 축산연구소 대강당에서 개최된 이번 세미나에서는 양계농가 및 양계관련단체 350여명이 참석하여 뜨거운 관심속에 진행되었다. 농가의 경쟁력 제고 방안의 일환으로 질병을 차단함으로써 생산성 향상을 기하고 안전한 축산물 생산에 기여하기 위해서 마련된 이번 질병 세미나에서는 5개 주제로 나뉘어져 정부당국의 정책 방향과 최근 발생하고 있는 현장질병 문제점 분석 및 대안들을 제시하는 교육으로 이루어졌다.

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A Study on the Successful Factors of Customer Relationship Management(CRM) Implementation for Customer Satisfaction in Dental Clinic (치과의원에서 고객만족을 위한 고객관계관리(CRM) 실행의 성공요인에 관한 연구)

  • Choi, Jun-Seon
    • Journal of dental hygiene science
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    • v.4 no.2
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    • pp.61-73
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    • 2004
  • In this study, I have analyzed domestic dental clinics which had introduced CRM for customer satisfaction management. The purpose of this study is to provide information for designing efficient CRM. I would suggest some strategies to carry out CRM as followed. First, promote long-term relationship with customers. Second, select a target patient group and classify customers. Third, set a systematic database up. Fourth, make various channels to communicate with customers. In addition, the following ways are essential to be successful in implementing CRM. First, strengthen the service provided at the Moment of Truth (MOT). Second, organize learning in hospital and all the staff should be customer-oriented. Third, perform systematic "internal marketing".

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An Analysis on Nonpatient Revenues in Hospitals (병원의 의료외수익 분석)

  • Yang, Jong-Hyun;Chang, Dong-Min
    • The Journal of the Korea Contents Association
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    • v.13 no.12
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    • pp.348-356
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    • 2013
  • This study examines nonpatient revenues of hospital in korea. The data source for this study was the 11 national university hospitals over the period 2008-2012. In this study, patient revenues, patient expenses, operating profit, nonpatient revenues, total revenues, ratio of the nonpatient revenues in the total revenues, operating margin, normal profit to gross revenues were analysed by the annual. The analysis of nonpatient revenue differences by management performance, bed size, location was performed. The results were as follows. Nonpatient revenues of national university hospitals were increased during the period 2008-2012. Nonpatient revenues were no significant differences by management performance. Nonpatient revenues in hospitals which are large bed size and located in big city were larger. Based on these results, this study suggests implications to diversify profitability for management performance in hospitals.

Formation and Institutionalization of Local Governance : A Case Study on the Green Village Project in Cheongju City (로컬거버넌스의 형성과 제도화: 청주시 초록마을사업 사례연구)

  • Ha, Min-Cheol
    • Journal of the Korea Convergence Society
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    • v.11 no.1
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    • pp.247-257
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    • 2020
  • The purpose of this paper is to review the performance of the Green Village Project during the last 10 years, and examine the possibility of the institutionalization of a local governance. The Green Village Project was first initiated by an environmental movement group in Cheongju City, and now various actors, including Cheongju City and City Council members, public organizations, professionals etc, are participating. The project has been continuously and stably carried out for 10 years, and the participants now recognize that the project should be carried out every year. According to the analysis, the participants recognized the project as beneficial project for them on the basis of the rational choice. And the participants recognized the project as having legitimacy, and accumulating 'trust' between participants, accumulating the experiences of success. In conclusion, the sustainability and stability of the project has been strengthened, and the institutionalization possibility of the governance of the Green Village Project has been increased continuously.

Improvement Plan for Construction Management and Legislation of Donation Collection Facilities (기부채납 시설의 건설관리 및 법제에 관한 개선방안)

  • Lee, Juyong;Jung, Youngchul
    • Korean Journal of Construction Engineering and Management
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    • v.25 no.1
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    • pp.3-12
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    • 2024
  • The donation collection system to secure infrastructure and land necessary for public development projects has been actively applied as an effective means of realizing public interest and the concept of recovering development profits, and has contributed greatly to society in public difficult financial conditions. However, due to the ambiguous legal standards and lack of legal grounds for the operation of the donation collection system, it has been arbitrarily used for administrative convenience in the form of granting a donation collection assistant to install infrastructure. In addition, infrastructure is a facility that is constructed and donated within development profits to obtain licenses, and is promoted to minimize construction costs to improve profitability, posing a risk of poor infrastructure planning, design, and construction, resulting in increased safety and maintenance costs for citizens. Continuous system and legal improvement are needed to improve the excellence, convenience, and safety of facilities that citizens will use for half a century through the improvement of the donation system.

Task and Curriculum Contents of Applied Ecological Engineering Education (응용생태공학 교육의 임무와 교과내용)

  • Kim, Jeong-Gyu;Lee, Woo-Kyun
    • Ecology and Resilient Infrastructure
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    • v.2 no.1
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    • pp.1-11
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    • 2015
  • The needs for ecological engineering, which can design ecosystems that integrate human society and their natural environment for the benefit of both, has increased. The Korean Society of Ecology and Infrastructure Engineering (KSEIE) was established for this purpose and has contributed to the research and development of theories and technologies in related fields. However, the current state of educational services and contents of ecological engineering is still needed to be standardized and systematized. In this paper, we outlined the trends of ecological engineering education at international and domestic levels and proposed a sample services and curriculum, brought from the discussions and suggestions made during the forum, Founding the Education for Ecological Engineering, held by the KSEIE. Education of ecological engineering can nurture people who can design and manage ecosystems for the benefits of human and natural society and can restore ecosystems disturbed artificially. The services and curriculum have to meet and cover the challenges facing the future of ecological engineering; a. the ethical interpretation of the balance between human and nature, b. developing and strengthening its relationship with other scientific disciplines and societies - business, policy, education, and practitioners, c. identify and fuse the key ecological engineering principles into other discipline. We proposed a three layers curriculum system, basic (mathematics, physics, chemistry, biology, etc.), core (ecology, hydrology, engineering, etc.), and advanced subjects. The first two can belong to an undergraduate program and the last two can be put into graduate program. The selection of subjects is according to the purpose and needs of the major.

우리나라 컨테이너터미널 운영사의 경영효율성 평가에 관한 연구

  • Gang, Hyeon-Gu;Ryu, Dong-Geun;Son, Bo-Ra;Seo, Yeong-Jun
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2011.06a
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    • pp.422-424
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    • 2011
  • 오늘날과 같이 급속히 변화하는 기업경영 환경에서 조직이 생존하고 번영하기 위해 기업의 경영 성과를 향상시켜야 하고 이를 위해서는 생산성 또는 효율성을 꾸준히 평가할 필요가 있다. 본 연구는 평가대상의 상대적 효율성을 측정하기 위해 개발된 DEA(Data Envelopment Analysis) 방법론을 이용하여 국내 컨테이너터미널 운영사의 경영 효율성을 비교 분석함으로써 2007년부터 2009년까지의 터미널 운영사의 효율성 수준을 파악해 보았다. 연구결과 2007년부터 2009년까지 점차적으로 영업이익률이 줄어드는 현상이 나타나는데, 이것은 산출변수에는 큰 변화가 없는 반면 투입변수는 지속적으로 증가하고 있다는 것을 알 수 있다. 이것은 동 기간 사이에 컨테이너터미널 업체수는 증가하였음에도 불구하고 물동량의 증가가 미미하여, 물동량 확보를 위한 터미널 업체들간의 경쟁이 치열해졌다는 것을 알 수 있다. 이러한 경쟁은 하역요율의 단가하락 문제를 발생시켰으며, 이로 인해 업체들의 경영악화가 가속되었다는 것을 의미한다. 본 연구 결과는 물동량 변화에 따른 투입변수의 최적화를 통해 컨테이너터미널 운영사의 경영효율성을 제고하는데 기여 할 것으로 판단된다.

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