• Title/Summary/Keyword: 재무관리역량

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The Effect of Psychological Characteristics and Competency Factors of Traditional Market Merchants on Business Performance: Focusing on the Moderating Effect of Government Support Policies (전통시장 상인의 심리적 특성과 역량요인이 사업성과에 미치는 영향에 관한 연구)

  • Kim, Da Hee;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.6
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    • pp.141-158
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    • 2022
  • This study identifies related factors by analyzing the effects of the psychological characteristics and competency factors of traditional market merchants on business performance, and at the same time verifies the moderating effect of government support policies. The research focus was on verifying the causal relationship. This study was conducted targeting the representative traditional market merchants in the metropolitan area who have experience in traditional market specialization projects or are currently in the process of specialization projects. An empirical study was performed based on the collected data. The analysis results are as follows. First, it was found that self-esteem as a psychological characteristic factor of merchants, customer management competency as merchant competency, and informatization capability had a significant positive (+) effect on financial performance among business performance. Second, as a result of examining the moderating effect of government support policies, it was found that product capability had a significant positive (+) effect on financial performance among business performance. It was found that self-esteem and product competency had a significant positive (+) effect on the will to continue business among business performance. The practical results of this study are the research papers to measure the business performance of traditional market merchants using the government support policy as a moderating variable, using the psychological characteristics and competency factors of traditional market merchants as independent variables. For this purpose, it will be positively evaluated that the psychological characteristics of merchants and merchant competency factors affect business performance, and that meaningful research results are derived by analyzing the moderating effect of government support.

A Study on the Development of Performance Evaluation Model Utilizing BSC(Balanced Score Cards) for Construction Firms (균형성과지표(BSC) 개념의 건설기업 성과평가모델 개발에 관한 연구)

  • Shin Kyoo-Chul
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.27-34
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    • 2002
  • Utilizing information and knowledge is one of the major objectives in the management of construction firm. This trend has been developed both inside of the firms and overall industry-wise. Therefore conventional methods of performance evaluation based on the financial statements such as balance sheet under GAAP(Generally Accepted Accounting Principles) are not sufficient to cover various Performance of constriction firms. Core competency of construction firms needs to be evaluated by the new performance evaluation model. In this research, the concept of BSC (Balanced Score Cards) is utilized to develop the performance evaluation model for construction firms considering four major performance indicators including financial perspective, customer perspective, learn and growth perspective, anti internal business perspective. A model of performance evaluation including criteria is proposed to evaluate construction firms based on their vision and strategy.

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Analysis of Factors Influencing the Construction Business Management Success (건설기업의 재무적/비재무적 요인이 경영성과에 미치는 영향분석)

  • Han, Jin-Taek
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.4
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    • pp.46-54
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    • 2013
  • This research outlined the factors influencing the business management success via analyzing a survey of business principles. The research process has been tested in comparison of both financial factors, which come out of objective data and non-financial factors so relevantly prioritized by combining these factors. In order to specify the factors, a check-list and analyzed essential features of category have been done with interviews and surveys. As consequently proceeding, the authors could deduce that non-financial but analytic factors such as business do-able, technician workability, compensation and benefits etc. play major roles in construction sector. The outcomes consider a construction business as fundamental human labor job as opposed to a manufacture business. On reasoning necessarily more objective research works to be done as developing this research's outcome, it is meaningful in suggesting the pivotal factors influencing the construction business management. Therefore, this research is expected to guide the direction to induce the improvement of business management to be done by further exemplary researches.

BRMS기반 학과BSC

  • Park, Jong-Cheol;Park, Chung-Sik;Kim, Jae-Hong;Gang, Eun-Ji
    • Proceedings of the Korea Database Society Conference
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    • 2010.06a
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    • pp.99-107
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    • 2010
  • BSC(Balanced Scorecard)는 재무적 성과지표의 한계를 지양하고 고객관점, 내부 프로세스 관점, 학습과 성장 관점, 재무 관점의 다양한 관점에서 성과측정시스템으로 상용 될 수 있을 뿐만 아니라 전략의 해석, 전략적 캐스케이딩(cascading), 전략적 자원분배, 전략적 학습도구를 위한 전략관리시스템으로 또한 의사소통도구로서 사용된다. 분 논문에서는 대학내의 학과들이 각각 개별적인 특성이 존재하고 학과의 제한된 자원과 역량하에서의 효율적인 운영과 이에 대한 조직적인 접근방법이 필요하기 때문에 학과조직에 BSC를 적용하는 방안을 모색하였다. 이러한 학과 BSC는 대학 전체 또는 그 상위조직의 BSC를 위한 토대로 이용될 수 있을 뿐만 아니라 교육에 관련한 다양한 인증 및 평가와 연계할 수 있을 것이다. 또한 본 논문에서는 최소한의 프로그래밍과 이해하기 용이한 수행규칙, 그리고 유연한 개정을 위하여 비즈니스 규칙(Business Rule)으로 이루어지는 BRMS(Business Rule Management System)로 학과 BSC를 설계할 수 있는 방안을 모색하였다.

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Identification of resources and competences for value co-creation in the relationship network of high-tech B2B firm (첨단 기술 기반 B2B 회사의 관계 네트워크에서의 공동 가치 창출을 위한 자원 및 역량 도출)

  • Park, Changhyun;Lee, Heesang
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.7
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    • pp.4191-4197
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    • 2014
  • Value co-creation is an important business strategy these days in both the business-to-business (B2B) and business-to-consumer (B2C) markets. The aim of this study was to identify specialized resources and competences for value co-creation in the relationship network within a high-tech B2B market. A case of Taiwan Semiconductor Manufacturing Company Limited (TSMC) with customers and partners was chosen as the study case. Based on the observations, contents analysis of the secondary data and unstructured interviews with former TSMC employees, 4 critical resource types (financial, knowledge, efficiency and intellectual resource) and 6 competence types (relational, collaboration, strategic, innovation, managing and service capability), were performed as the principal factors for value co-creation in the relationship network. A research framework that can analyze the value co-creation phenomena in the relationship network was established.

A Study on the Effects of Entrepreneurial Marketing Orientation on the Management Performance: Mediated Effect of Organizational Marketing Capabilities (창업자의 앙트레프레니얼 마케팅 지향성이 경영성과에 미치는 영향: 조직내 마케팅역량의 매개효과)

  • Byun, Hong Joo;Byun, Chung Gyu;Ha, Hwan Ho
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.4
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    • pp.87-100
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    • 2022
  • Early start-up companies have an inherent limitation of lack of resources. Despite these limitations, in order to survive, the entrepreneur's personal ability to efficiently use limited resources is required. In the marketing field, various studies are needed to reduce the business failure rate through establishing growth strategies and innovation. Accordingly, it is necessary to apply the concept of entrepreneurial marketing, which has been researched and developed overseas for 30 years, to fit the domestic reality. According to the flow of this study, an empirical study should be preceded to clarify the influence relationship between entrepreneurial marketing orientation, marketing competency, and management performance, along with a theoretical theorem on entrepreneurial marketing that is suitable for early start-ups and small and medium-sized enterprises(SMEs) and can respond innovatively to changes. The establishment of entrepreneurial marketing orientation and the processes from which this concept leads to business performance through the organization's marketing capabilities and its effects will be empirically verified. For an empirical survey, a survey was conducted on founders of 220 companies, and path analysis using structural equations was used for hypothesis verification. The findings are as follows. First, it was found that the entrepreneurial marketing orientation had a positive effect on both the organization's marketing capabilities and management performance. Second, it was found that the organization's marketing capabilities also had a positive effect on management performance. Third, as a result of empirical analysis of the mediating effect of the organization's marketing capabilities on the relationship between entrepreneurial marketing orientation and management performance, it was found that marketing capabilities showed a greater mediating effect on non-financial performance than financial performance. On the other hand, it was confirmed that marketing performance had a stronger mediating effect on financial performance than non-financial performance. By confirming and presenting the concept and constituent factors of entrepreneurial marketing orientation of domestic start-ups, which were academic gaps for the purpose of this paper, the academic research is differentiated in that they were verified as six components of entrepreneurial marketing. The practical implications of the research results will be that the entrepreneurial marketing-oriented mindset of small and medium-sized companies will optimize market analysis capabilities, network with various stakeholders, and increase the organization's ability to demonstrate marketing capabilities.

The Impact of BCMS Risk Assessment on Business Performance (BCMS의 위험평가가 경영성과에 미치는 영향)

  • Jang, Geun-Young;Kim, Deok-ho;Cheung, Chong-Soo
    • Journal of the Society of Disaster Information
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    • v.17 no.1
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    • pp.81-96
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    • 2021
  • Purpose: Based on the preceding studies in supply chain management, factors were analyzed to verify the effect of risk assessment and risk management factors of the business continuity management system (BCMS) on management performance. The purpose of this study is to establish a systematic risk management plan by deriving the risk factors of BCMS and evaluating unpredictable risks, and at the same time, contributing to a company's competitive advantage without interruption of work. Method: The structural relationship between risk assessment, risk management and management performance of BCMS was derived. To this end, a questionnaire survey was conducted of 124 managers and managers in Korean companies. Frequency analysis, validity analysis, reliability analysis, correlation analysis, and simple regression analysis were performed. Result: First, risk assessment had a positive (+) effect on risk management. Second, risk management had a positive (+) effect on management performance. Finally, risk assessment had a positive (+) effect on management performance. Conclusion: BCMS's risk assessment and risk management capabilities should be managed through financial performance, and risk management activities should be managed through non-financial performance.

Analysis on value research trend and building the resource and competence based research framework for value creation (가치 연구의 동향 분석 및 가치창출에 대한 자원 및 역량기반 연구체계 구축)

  • Park, Changhyun;Lee, Heesang
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.4
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    • pp.1923-1931
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    • 2014
  • A value creation is understood as important business strategy these days in both academics and industry. But this phenomenon is not fully understood based on systematized framework. In this paper, we summarized value research trend based on exploratory research and inductive reasoning by exploring both international and domestic journals. And we built a research framework that can analyze value creation between supplier and customer. Value research prior to 2004 is primarily divided into values of goods or services and relationship values. After 2004, service-dominant (SD) logic has been outlined. There are other research trends to see the relationship value in terms of relationship benefits and relationship in the network or supply chain. 4 critical resource types (financial resource, knowledge resource, efficiency resource, and intellectual resource) and 5 competence types (relational capability, collaboration capability, innovation capability, managing capability) are constructed as principal factors for value creation from inductive reasoning based upon a resource-based view (RBV) and a competence-based view (CBV). The research framework was built based on 4 resources and 4 competences.

Requirements and Self-evaluation of Competencies Necessary to be Effective Nutrition Teachers Perceived by School Food Service Dieticians (학교급식 영양사가 인식하는 효과적인 영양교사의 역량 요구도와 자기 평가)

  • Lee, Kyung-Eun
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.38 no.5
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    • pp.626-635
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    • 2009
  • The purposes of the study were to identify a comprehensive competency list related to the jobs of nutrition teachers and to compare the competency needs for nutrition teachers and dieticians' competency levels. Job functional areas and a competency list for nutrition teachers were developed based on a review of literature and revised through expert panel reviews. A total of 53 competency statements associated with 11 job functional areas were specified. Questionnaires were distributed to 457 dieticians engaged in school food service and 148 responses were returned (response rate: 32.4%). Excluding incomplete responses, 142 questionnaires were used for data analysis. Approximately half of the respondents were enrolled in an 1-year nutrition teacher certificate program, 25% in a graduate school of nutrition education, and 19% had completed an 1-year nutrition teacher certificate program. The dieticians highly rated requirements of the competencies related to sanitation and employee safety, nutrition counseling, nutrition education, and teaching practices; in contrary, their competency levels for nutrition education, nutrition counseling, and teaching practices were low. Respondents' competency levels were significantly lower than the required competency levels of effective nutrition teachers in all functional areas. A quadratic analysis based on the requirement and self-evaluation of the competencies revealed that priorities of education programs targeting school nutrition teachers or students preparing to be nutrition teachers should be placed on improving competencies related to nutrition education, nutrition counseling, teaching practices, sanitation and employee safety, menu management, and human resource management. These results can be used to develop curriculum materials for basic and continuing professional education for nutrition teachers. It is necessary to review and update competencies regularly to reflect environmental changes in school food service programs.

BSC Perspective of an Exploratory study of Developing CSF/KPI Pool in Korean Construction Industry (국내 건설 산업의 BSC관점의 CSF/KPI Pool 개발에 관한 연구)

  • Oh, Ic-Jin;Lee, Jung-Hoon;Lee, Choong-C
    • 한국IT서비스학회:학술대회논문집
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    • 2005.11a
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    • pp.600-607
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    • 2005
  • 최근 무형자산의 중요성과 함께 많은 선진기업들은 지속적인 가치창출을 위한 전략수립 및 수행절차를 통해 경쟁우위를 갖는데 노력하고 있다. BSC는 기업의 전략을 전사조직 차원에서 실행 시킬 수 있는 기반을 조성하며, 기업의 자원을 핵심역량에 집중시켜 전략의 실행력을 구체화하기 위한 경영기법 중 하나로 자리잡고 있으며, 이미 국내 다양한 공공 및 민간부문에서 BSC도입을 통해 기업전략과의 연계를 강화해 나가고 있는 추세이다. 그러나 특정산업에 따라 각 산업의 특성을 고려한 BSC기반의 CSF(사업핵심성공요소)와 KPI(주요성과지표) Pool에 대한 실질적인 연구는 다소 미흡한 실정이다. 국내 건설업인 경우, 관리의 복잡성으로 인해 아직까지 재무적 손익 중심의 성과측정에 주로 의존하고 있으며, 비재무적인 측면의 다양한 성과지표를 포함하지 못하고 있는 실정이다. 이에 본 연구에서는 건설산업에 적합한 BSC관점을 고려한 건설업의 CSF/KPI Pool를 제시하고 도출된 CSF가 기업의 경영성과와 어떤 상관관계를 살펴봄으로써 실제 의미가 있는지 알아보는데 목적을 두고 있다. 본 연구결과는 건설 산업에서의 성과측정의 기초자료로서 활용되어 체계적인 성과관리의 향상에 기여하고 미래 성과창출의 유인을 제공하고자 한다.

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