• Title/Summary/Keyword: 재무분석

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A study on the Export Strategies of the Water Industry (물산업 해외진출 활성화방안 연구)

  • Min, Kyung-Jin;Kim, Dong-Hwan;Jo, Eun-Chae
    • Proceedings of the Korea Water Resources Association Conference
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    • 2011.05a
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    • pp.104-104
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    • 2011
  • 2010년 기준 세계 물산업은 약 4,800억불 규모이며, 2025년에는 약 1조 달러 규모로 성장할 것으로 전망된다. 또한 기후변화 등의 요인으로 물산업의 범위는 물순환체계 전과정을 포괄하는 "유역종합개발+상하수도+대체수자원"으로 확장될 것으로 예측된다. 그러나 지금까지의 국내 물산업 육성은 주로 상하수도 분야 중심으로 국한되어, 기후변화에 대응한 유역종합개발 분야에 대한 시장 진출기회를 상실하고 있다. 상하수도 중심의 물산업은 이미 선진 메이저 기업들이 선점하여 치열한 경쟁이 벌어지고 있는 '레드오션'이라 할 수 있으므로, 새로운 물산업의 강국으로 부상하기 위해서는 우리가 가진 장점을 바탕으로 물산업의 새로운 영역을 개척하는 방안에 대한 연구가 필요한 시점이다. 본 연구는 먼저 국내외 물순환체계 전과정(유역종합개발+상하수도+대체수자원)에 대한 시장 조사을 통해 세계 물산업 시장을 프로젝트 유형별, 지역별로 분석하고, 이를 토대로 국내 물산업 육성과 해외진출을 위한 당면 과제를 다음과 같이 제시하였다. 첫째, 민관협력을 위한 제도적 틀을 형성할 필요가 있다. 정부의 역할이 매우 중요한데, 정부 또는 기금이 자금의 단순한 대부자에서 적극적인 투자자로 전환함으로서 국내 민간기업들의 해외시장 진입장벽을 낮추어 줄 필요가 있다. 정부 주도의 민관협력이 활성화되면 참여 기업의 재무적 리스크를 현저히 줄일 수 있다. 또한, 상하수도 운영 경험을 축적한 공기업이 해외진출 지원기능을 수행하도록 하여야 한다. 즉, 공기업이 민간 기업의 경쟁자가 아니라 지원자가 될 수 있도록 프레임을 바꿔주어야 한다. 둘째, 물산업 클러스터의 형성이다. 물산업 제조업은 대부분 중소 벤처기업으로 독자적인 해외진출이 곤란하므로, 물전문 공기업이 중소 벤처기업 육성 및 해외진출의 앵커 역할을 담당하는 것이 필요하다. 이스라엘이나 싱가포르의 물산업 클러스터처럼 Anchor 역할을 행하는 공기업과 민간기업이 장기적 협력관계를 구축할 수 있는 기반을 마련해야한다. 셋째, 신시장 역량의 창출이다. 기후변화로 크게 성장할 전망인 통합물관리 시장에 대한 전략적 접근이 요구된다. 우선 ODA 등 대외 원조자금을 활용하여 투자비가 적게 들고 정보를 선점할 수 있는 조사 설계부터 시작하여, 댐 및 수력개발, 상하수도 건설 운영 등에 단계적으로 접근할 수 있을 것이다. 또한, 향후 도입될 예정인 물인프라의 Smart 기술, 첨단 수처리 기술 등을 활용하여 새로운 시장을 개척해야 한다. 4대강살리기 사업, 해수담수화 등 조기에 경쟁우위를 갖출 수 있는 사업과 기술을 Flagship Project로 브랜드화하여 우리나라를 "물강국"으로 포지셔닝할 경우 세계 물시장 공략에 보다 효과적일 것으로 판단된다.

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Change in patient safety, quality of medical care, organization culture and hospital management performance after healthcare accreditation system for convalescent hospital (요양병원 의료기관인증제 시행 후 환자안전, 의료의 질, 조직문화 및 병원경영성과의 변화)

  • Seo, Young-Ho;Kim, Keon-Yeop;Kim, Myeong-Seon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.9
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    • pp.391-401
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    • 2018
  • This study was conducted to investigate the effects of implementation of the healthcare accreditation system on patient safety, quality of medical care, organization culture and management performance of convalescent hospitals. Ten hospitals were selected at random from among 36 convalescent hospitals in Daegu that had obtained accreditation until September 2015. To accomplish this, hospital staff were surveyed from 15 February to 25 March, 2016 using a questionnaire with 253 objects. We investigated how the healthcare accreditation system has influenced patient safety, service quality, organization culture and performance of hospital management. The change in the treatment support system showed the highest score of 3.93 among quality change and medical service items, while that of personnel source culture showed the highest score of 3.78 points among organization culture items, and that of internal process view, study and growth view showed the highest score of 3.71 among management performance items. Multiple regression analysis revealed that factors positively changing hospital management performance were nurses, employees and managers, basic value systems, organization culture, personnel source culture, open system culture, hierarchical culture, and production oriented culture. The quality of patient safety and medical care was positively influenced by changes in the quality of convalescent hospitals after implementation of the healthcare accreditation system. However, among the four types of organizational culture, the financial perspective was relatively low compared to other perspectives.

An Effects of 3PL Service Quality and Relationship Quality on the Logistics Performance (3PL 서비스품질과 관계품질이 물류성과에 미치는 영향)

  • Kwon, Young-Sik;Kwon, Min-Taek
    • Journal of Distribution Research
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    • v.15 no.5
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    • pp.19-35
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    • 2010
  • In recently, the globalization of business and the competitive pressure have led to the growing strategic importance of the logistics function within the organization. All organizations are approaching 3PL(Third party logistics : 3PL) services to manage their logistics activities to gain competitive advantages. This has placed a number of demands on the logistics system and has become a rapidly developing area of investigation. Thus the research objective is to examine the effects of 3PL service qualities, trust and commitment on logistics performance. The results shows that visibility and expertise of the 3PL service quality elements positively affected shipper's trust. And availability, visibility and communication of the 3PL service quality elements positively affected shipper's commitment. In addition, the trust and commitment of shipper's company on the 3PL corporation positively affected logistics performance.

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Valuation of workout firms considering characteristics of the construction industry : focused on Black·Scholes Models (건설산업의 특성을 고려한 워크아웃기업의 가치평가 : Black·Scholes 모형을 중심으로)

  • Kim, Gu-Hoi;Won, You-Ho;Lee, Joo-Hyung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.8
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    • pp.4863-4873
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    • 2014
  • The Korean construction industry has played a major role among all industries despite its relative small ratio of all. The global economic crisis, however, has adversely affected the construction industry. Therefore, the Korean government implemented a corporate restructuring process to ensure the stability of the financial market. The selection standard on workout enterprises by the government is based on two perspectives: (1) external factors, including macroeconomic indices and (2) internal factors, including financial statements of private enterprises. On the other hand, if considering the characteristics of the construction industry, a certain construction company may not be evaluated only by its financial statements. In other words, a valuation process that utilizes the financial statements only can be concluded to be irrational. Accordingly, this study aims to provide the valuation model, which embraces the characteristics of workout firms, and determines their implications. To accomplish this, each enterprise valuation was measured using DCF and Black Scholes models, and by comparing such results with their market value, each enterprise was determined to be either under or over-valued. The results of this study verified that the valuations of 2 workout companies (out of 4) showed a higher value than the market value.

셀레늄 급여원에 따른 쇠고기의 육색 안정성 비교 연구

  • Park, Beom-Yeong;Seong, Pil-Nam;Kim, Dong-Hun;Ha, Gyeong-Hui;Lee, Seong-Hun;Lee, Jong-Mun;An, Jong-Nam;Kim, Wan-Yeong
    • Proceedings of the Korean Society for Food Science of Animal Resources Conference
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    • 2005.10a
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    • pp.267-270
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    • 2005
  • 유기셀레늄급원을 달리하여 쇠고기 육색 안정성에 미치는 영향을 분석한 결과는 다음과 같다. Myoglobin의 함량은 대조구와 시험구에서 각각 6.39%, 14.18%로 대조구가 시험구에 비하여 낮은 결과를 보였으며, Oxy-Myoglobin의 함량은 반대로 대조구 89.07%, 시험구 83.47%로 시험구가 대조구에 비하여 낮은 결과를 보였다(p<0.05). 그러나 Met-myoglobin 함량은 대조구가 4.56%이였고 시험구가 2.35%로 대조구가 높은 결과를 보였다. 보다 정확한 결과를 평가하기 위해서는 시료를 Met화 시킨 후 측정해 볼 필요성이 대두되어 도축후 $4^{\circ}C$에서 14일 및 21일간 숙성한 시료를 $20^{\circ}C$에서 48시간 산화시킨 후 측정 육색소 화학적 조성을 비교한 결과, 육색소 화학적 조성을 비교한 결과로 Myoglobin 함량은 저장 14일차와 21일차에서 유의적인 차이를 보이지 않았으나, Oxy- myoglobin은 저장 14일차와 21일차 모두 유기셀레늄 강화 버섯 폐배지 급여구가 대조구와 무기셀레늄 급여구에 비하여 높은 결과를 보였다. Met-myoglobin함량에 있어서는 대조구와 무기셀레늄구가 유기 셀레늄구와 유기셀레늄강화 버섯 폐배지 급여구에 비하여 높은 결과를 보였다(p<0.05). 유기셀레늄 강화 버섯 폐배지 급여구가 대조구나 유기셀레늄구에 비하여 Oxy-myoglobin production이 유의적으로 높았으며, Met-myoglobin Activity는 유기 셀레늄 급여구가 가장 높았으며, 그 다음으로는 유기셀레늄강화 버섯폐배지 급여구가 높았다(p<0.05). 이러한 결과는 소매상품 으로 제조 판매시 Oxy-Mb이 Met-Mb으로의 전환을 억제하여 이상적인 육색을 장시간 유지할 수있을 것으로 판단된다.조직감과 염도에서 매우 좋게 평가되었다. 이러한 결과는 제조 가능한 식염첨가최저수준은 0.5%이상임을 보여주었다. 따라서 로인 햄의 제조에 필요로 되는 식염의 첨가량은 0.5${\sim}$1.5% 범위로 평가된다. 차후의 연구로는 저염 로인 햄의 경우 품질의 저하를 보완할 수 있는 기능성 첨가물이나 가공기법이 필요할 것으로 보인다.97.22로 가장 낮았고, 기타 처리구는 1.19${\sim}$1.59의 처리를 보이고 있는데 비하여, 대조구(100) 대비 증체율에서는 생봉독 처리 2구에서 103.30으로 3.30%가 높았다.양성이 무엇보다 중요하다. 특히 지역자원 활용 소스 중심의 문화관린 산업의 seeds 발굴과 향토상품의 상품화와 네트워크 조직망 구축을 위한 지역중심의 복합 생활문화 공간이 필요할 것이며, 이를 촉진키 위한 mentor academy시스템 접근을 통해 점점 고령화되어 가고 있는 재래시장에 대해 차별적 특성이 반영된 종합적이고 체계적 접근 방법연구가 필요하다./TEX> 자체기술개발, 선진기술 도입, 산업간 및 산업내 기술확산, 국제기술협력 ${\rightarrow}$ 기술혁신의 촉진 ${\rightarrow}$ 총요소생산성과 기업경쟁력(자원 및 역량, 프로세스 경쟁력, 품질경쟁력, 시장경쟁력, 고객성과, 시장성과, 재무성과)의 제고 ${\rightarrow}$ 가격경쟁력(임금, 금리, 물류비용, 환율 등)과 비(非)가격경쟁력(디자인, 에프터서비스, 품질, 운송 등)의 제고 ${\rightarrow}$ 국가경쟁력의 제고 ${\rightarrow}$ 국제수지 흑자 ${\rightarrow}$ 성장 ${\rightarrow}$ 물가 및

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Effects of Smart-Work IT-Resources on the Work Efficiency and Corporate Performance in Service Industry (서비스 산업에서 스마트워크 IT자원이 업무효율성과 기업성과에 미치는 영향)

  • Lee, Min-Woo;Kim, Seung-Chul
    • Journal of Digital Convergence
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    • v.13 no.7
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    • pp.89-97
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    • 2015
  • With advances in IT Smart-Work is emerging as a new way of conducting business and several companies are considering to introduce the Smart-Work digital convergence technology. In this paper, we examined the effects of the Smart-Work IT resources on the work efficiency and the corporate performances in service industry by applying the Resource-Based View. The results of the structural equation modelling analysis showed that Smart-Work IT infrastructure and individual IT skills had positive influence on individual work efficiency while business application software and IT skills affected team work efficiency. Also, we confirmed that individual and team work efficiency positively affect financial and market performance of business firms. With the findings of the study, we expect that the introduction of Smart-Work would have positive effect, at least in service industry, on work efficiency and corporate performance, which will in turn lead to gaining competitive advantage for those firms adopting Smart-Work.

Operation Financing Method for Management Activities and Effect on Management Performance in Regional Public Hospitals (지방의료원의 경영활동 운영자금 조달방법과 경영성과에 미치는 영향)

  • Jung, Yong-Mo;Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.11
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    • pp.324-331
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    • 2020
  • This study used the financial information of 29 Regional public hospitals registered in the HASPA. Regional public hospitals analyzed the ratio of operating financing by management activities and how they affect net profit. The results of the study, Regional Public Hospitals ratio of fund financing for management activities was 83.50 percent for medical revenues, 9.53 percent for Incidental Revenue of Medical, 4.54 percent for Contribution Revenue, 4.42 percent for Other non-medical profits, 1.21 percent for depreciation Expense and 0.73 percent for Amount of reserve for unique purpose project. As a result of examining the effect of financing by management operation on net profit, the ratio of operating funds by medical revenue, by incidental revenue of medical, by contribution revenue and by other non-medical profits had a positive impact on net profit of Regional public hospitals. And It has been confirmed that the ratio of amount of reserve for unique purpose project has a negative impact on net profit. Therefore, it is necessary for Regional public hospitals to manage costs in consideration of revenues and internal reserves.

A Case Study on Competence-based Curriculum in Finnish Secondary Home Economics Curriculum (핀란드 가정과 교육과정의 역량 기반 교육과정 사례 연구)

  • Yang, Ji Sun
    • Journal of Korean Home Economics Education Association
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    • v.31 no.4
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    • pp.19-39
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    • 2019
  • The purpose of this study is to explore the main characteristics regarding of implicating competence-based curriculum in Finland's home economics curriculum by analyzing curriculum documents and related literature. The research findings are categorized into four main characteristics. First, home economics in Finland belongs to the 7-9 grades. The key content areas are composed of 'food knowledge & skills and food culture', 'housing & living together' and 'consumer & financial skills' at an integrated approach. Secondly, the subject competences of home economics are not presented; however, the general objectives of transversal competences are defined in Finland's curriculum document. Transversal competences describe the aspects of the objectives that are emphasized in grades 7-9 and strengthens the connectivity with each subject. Thirdly, the objectives of home economics included in the instructions in Finland consist of a content system that links learning skills, content areas, and transversal competences. Both learning skills as a role of subject competences and content areas as objectives support teachers who restructure an curriculum. Fourth, in terms of achieving subject objectives, the assessment criteria in Finland home economics is to evaluate the achievement of good knowledge and skills through actual performance. Based on the research findings, the main features of the revised curriculum in Finland include encouragement of flexibility in education systems and learner's uniqueness in schools. If the implementation of subject competences in home economics is to be strengthened, it is necessary to intergrate the knowledge and competence, require a curriculum system for implements' subject competence, carryout assessment as learning to learn, and facilitate school community and teacher community for deeper co-operation.

Initial Adoption and Convergence of Accounting System under the K-IFRS by the Quasi-Government Entity : A Case of National Research Foundation of Korea (준정부기관의 한국채택국제회계기준(K-IFRS) 도입 및 회계시스템 융합과정의 주요 회계현안과 시사점 -한국연구재단 도입사례를 중심으로-)

  • Kim, Do-Hyeong;Oh, Kwang-Wuk;Park, Sung-Jong
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.57-75
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    • 2015
  • The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

Determinants on the Capital Structure of Small and Medium Sized Enterprises in China (중국 중소기업의 자본구조 결정요인)

  • Yang, Zhen Tao;Park, Hee-Jung;Kang, Ho-Jung
    • Journal of Digital Convergence
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    • v.11 no.11
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    • pp.191-196
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    • 2013
  • The proportion of small and medium sized enterprises based on the number of corporations in China is 99%, the number of employees is 80%, and the proportion of GDP is 60%. These facts show that small and medium sized enterprises have an very significant effect on the economic growth of China. However, most of the researches conducted so far have studied large corporations, thus, there are relatively insufficient researches on the determinant of the capital structure of small and medium sized enterprises. Therefore, the purpose of this paper is to confirm the factors that determine the capital structure of small and medium sized enterprises in China. To achieve this purpose, we performed multiple regression method to 45 small and medium sized manufacturing enterprises listed on the Shenzhen Stock Exchange of China. Results of this study are as follows. First, the growth appeared to have a significant positive effect to the debt ratio in 1% significance level. Second, the profitability appeared to have a significant negative effect to debt ratio in 1% significance level. Third, the firm size appeared to have no effect on the debt ratio. Fourth, the secured value and tax shield effect by non-debt appeared to have a weak positive effect on the debt ratio, however these variables showed statistical insignificant.