• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• 산학경영연구
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• 제23권2호
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• pp.53-75
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• 2010

강원도는 기업지원사업인 기술지원사업과 마케팅지원사업의 성과를 개별적으로 평가하여 왔으며, 기업을 대상으로 한 평가는 만족도 조사에 국한되어 왔다. 따라서 본 연구는 효율성 평가에서 그 유용성이 입증된 계량모형인 자료포락분석 (DEA : Data Envelopment Analysis)을 이용하여 기업지원사업에 참여하는 기업들의 효율성을 평가하는 모형을 개발하고 이 모형으로 기업의 효율성을 평가하였다. 기업지원사업의 투입요소와 산출요소를 기업지원사업의 특성에 맞는 변수로 모형을 개발하였으며, DEA 모형를 적용하여 기업에 대한 각각의 상대적 효율성 측정과 비효율적인 기업이 개선해야 할 부분을 계량적으로 제시하였다. 특히, 강원도내 기업의 기업지원 효율성을 처음으로 평가하였다는데 그 의의가 있다.

• 디지털융복합연구
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• 제11권5호
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• pp.159-168
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• 2013

본 연구에서는 국내 투자중개매매업을 영위하고 있는 29개 증권사들의 2011년도 실적을 토대로 BSC와 DEA를 결합한 모델을 적용하여 증권회사의 경영효율성을 분석해 보았다. 또한, 경영혁신의 기법으로서 BSC의 논리적 체계에 근거하여 효율성이라는 측면에서 국내증권사들의 경영실태를 평가해 보고자 하였다. 분석결과 고객 효율성 지수가 높은 기업이 종합지수가 높은 경향이 있는 것으로 나타나 고객관점 지수가 국내 증권사들의 종합 경영 효율성 산정에 중요한 요인으로 작용하고 있는 것으로 확인되었다. 또한 효율성 분석결과를 바탕으로 증권사들의 전통적 재무비율인 ROI와 ROA 등 수익성 비율과 효율성지수의 상관관계 분석을 실시한 결과 유의미한 양의 상관관계를 보여 BSC관점의 경영 효율성이 높은 기업들이 수익성 측면에서도 좋은 실적을 기록하고 있음을 확인하였다. 본 연구에서 제시한 BSC-DEA 결합모델은 증권업 분야 뿐 아니라 다른 산업 분야에서도 경영 효율성을 판단하는 좋은 경영지표로 활용되어질 것으로 기대되며, 기업의 유 무형자산에 대한 가치 평가를 통합할 수 있는 균형모델로 사용될 것으로 기대된다.

• 한국정보시스템학회지:정보시스템연구
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• 제15권1호
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• pp.169-189
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• 2006

Recently, many companies are trying to survive in a competitive business environment and they employ various kinds of information systems. Business Process Management (BPM) system is a software system that integrated enterprise information systems based on processes, which is considered an essential element for managing inner and outer processes. Though the BPM system has been applied to major processes only so far, companies begin to extends target processes applied into enterprise wide. In such settings, not only exact but also efficient management of processes is required. The efficiency of BPM has two perspectives: one is the performance of users that handle assigned tasks, and the other is the performance of the Business Process (BP) engine that carries out execution of processes. In this paper, in order to deal with the seconde perspective, we develop Drum, Buffer, and Rope (DBR) method, which have been considered innovative Theory of Constraint (TOC) method in manufacturing domain, for efficient management of processes. A new method, BP-DBR, has been developed, and we show that it is effective for business processes. The effectiveness of the method has been proved in terms of efficiency measures such as average process completion time and average number of completed processes, through a series of simulations on real banking processes.

• 중소기업연구
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• 제38권3호
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• pp.165-184
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• 2016

본 연구는 2013년 『벤처기업정밀실태 조사』에서 창업 후 5년~8년이 된 기업 중 결측치가 없는 406개 기업 자료를 기초로 자료포락선분석(DEA)을 이용하여 효율성과 생산성을 계산하고, 이를 통해 벤처기업에 대한 정부의 자금지원정책의 효과를 분석하고 있다. 그 결과 다음과 같은 결과를 얻었다. 첫째, 정부의 지원을 받은 기업과 그렇지 않은 기업을 비교한 결과 정부지원을 받지 않은 기업들의 효율성이 더 높았다. 둘째, 정부지원을 받은 벤처기업의 생산성 증대가 지원을 받지 않은 기업의 생산성 증대보다 높았고, 이는 효율성 증대보다는 기술진보에 기인한 면이 크다. 셋째, 벤처기업에 대한 정부지원 중에서도 R&D 자금 지원이 생산성 증가가 컸다. 이러한 결과를 종합하여 볼 때, 정부의 벤처지원 자금지원정책은 벤처기업의 생산성 증대라는 측면에서 효과적이었다고 판단되고 나아가 효율성이 떨어지는 취약한 기업을 대상으로 자금지원이 이루어졌다는 점에서 적절하게 이루어졌다고 평가된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.747-757
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• 2020

This study investigates the impact of bank regulation and supervision on the efficiency of banking sectors on 108 Islamic banks from 26 countries offering Islamic banking and finance products and services. The technical efficiencies of individual Islamic banks have been analyzed using the data envelopment analysis method (DEA). The ordinary least square estimation method is employed to examine the impact of country supervision and regulation on the technical efficiency of Islamic banks. The empirical findings suggest that supervisory power, activity restrictions and private monitoring positively influence the efficiency of Islamic banks. The study revealed that Islamic banks that are operating in Middle East and North Africa (MENA) and middle-income countries are more technically efficient given the less stringent rules on capital requirement and we found that there is statistically significant evidence that higher capital requirements are negatively associated with the efficiency of Islamic banks. The empirical findings of this study are expected to help policy-makers and government officials to better understand how their decisions affect the performance.

• 수산경영론집
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• 제39권3호
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• pp.49-65
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• 2008

In Korea, deep-sea fishing industry is faced with pressure of being thrown out of business, because of the upcoming unfavorable business conditions such as the fishing regulation of coastal countries, Korea-US Free Trade Agreement(KORUS FTA), and the other socio-economic changes. Hence, we present an evaluation of future business competitive for the deep-sea fishing industry so that the government can develop a concession plan for the deep-sea fishing industry by utilizing the results of this study. In efficiency analysis of deep-sea fishing industry, the decision maker may have two problems: (1) how to deal with multiple inputs and outputs of deep-sea fishing industry and (2) how to assign the weights on different inputs and outputs, In this paper, we proposed to use Data Envelopment Analysis (DEA) to estimate efficiency of deep-sea fishing industry with multiple inputs and outputs. In the DEA, The direct impact of KORUS FTA, fishing regulation of coastal countries, fishing charges, and competitive fishing conditions were used as input parameters while the profitability and secured fishing quarters, as outputs. The results of DEA-BCC model indicate that 6 out of 12 DUMs have better efficiency under variable return to scale assumption.

• The Journal of Asian Finance, Economics and Business
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• 제5권4호
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• pp.73-83
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• 2018

The purpose of this paper is to examine the relationship between regional financial development and corporate investment efficiency as well as the relationship between firm-level characteristics and corporate investment efficiency. Using a large sample of A-listed companies in China from CSMAR database between 2003 and 2016, this paper explores corporate investment efficiency and its influencing factors in emerging market on the basis of heterogeneous stochastic frontier model. The results show that: (1) the average investment efficiency of Chinese listed companies is 74.5%, and the investment efficiency of large enterprises, state-owned enterprises and enterprises with relatively high financial development level is significantly higher; (2) compared with average corporate investment efficiency in the year 2003, the investment efficiency of different types of enterprises in 2016 is significantly higher, and the gap is gradually widening; (3) enterprise heterogeneity namely firm size, nature of property right, and institutional environment reflected by the level of regional financial development indirectly affects corporate investment efficiency by influencing the financing constraints and uncertainty. The findings suggest that to improve corporate investment efficiency in emerging market, financial market should be accelerated, regional balance should be restored and the differences among regions, industries and differences between public and private sectors should be eliminated.

• 품질경영학회지
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• 제38권3호
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• pp.463-474
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• 2010

In this study, we evaluate the efficiency of Construction Industry using Data Envelopment Analysis(DEA). Since the Construction Industry has been traditionally operated through competition, it is important to measure the efficiency. In this paper, we empirically analyze the Efficiency of the 50 Korean Construction Industry. In detail, we used the scale of efficiency in order that efficiency cannot be affected by the total technical efficiency of each company and the scale of DMU by applying CCR or BBC model. Also, we analyzed the changes of measurement DEA model score. we adopted the basic DEA, RTS Region and MPSS(Most Productive Scale Size) method which are combined with efficiency measurement model in order to analyze the operational status. Furthermore, by complementing the shortfalls of the scale efficiency value of the DEA Model, RTS Region Model can be recommended to be appropriate in the evaluation of ideal input/output Quantity. In particular, input variables are total assets, construction capacity, the technical staff and output variables are sales volume, operating income. The result of RTS Region and MPSS shows that 9 DMUs of the efficiency frontier in the Construction Industry are analyzed to be relatively efficient DMUs, and 41 DMUs are analyzed to be inefficient DMUs, and finally inefficient DMUs are separated with Region 1 and Region 6.

• 산업경영시스템학회지
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• 제42권2호
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• pp.62-68
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• 2019

The growth and employment effects of R&D investment were analyzed according to business size, export value and manufacturing sectors so as to suggest improvement directions for effective industry policies. The effect of R&D investment was considered simultaneously from the two perspectives of growth and employment effect, and the causality analysis was carried out by using a path analysis. The result of the path analysis confirmed significant differences in the growth effect of R&D investment depending on business size. However, the effect of increasing employment was difficult to obtain statistically significant results for any various combinations of business size and export value. This is a mixture of directions for the effects of R&D investment on employment, which could be due to the failure to consider appropriate time lags between investment and effect. Efficiency analysis by industry sectors confirmed significant differences in efficiency depending on business size, but differences depending on export value were difficult to identify. In order to derive improvement policy by industry sector according to business size and export value, the direction of selective support policy and universal support policy was derived for six industry groups by combining the return to scale in the efficiency analysis and R&D concentration. Hirschman-Herfindahl index is used for calculating R&D concentration.