• 한국IT서비스학회지
• /
• 제5권2호
• /
• pp.93-105
• /
• 2006

More emphasis has recently been put on the strategic application of IT, the linkage and integration between information system, and business process for value increase of a company's business. Thus, it is high time to redefine the concept of IT governance in order to effectively manage various IT services and assets. However, less attention has been paid to the practical study of domestic firms, compared to in the academic and industrial level. In this study, the current situation of IT governance setup and various factors for future development will be examined by a case study to explore activities, types, and determinants of decision making process that companies are currently conducting regarding IT governance. For the purpose of comparative analysis, two large enterprises were chosen with similar size of sales and high investment rate for IT within the same industry, and in-depth analysis was conducted based on the interviews of the concerned parties and in-house materials, from the perspective of structure, process, and relational mechanism. By the case study on IT governance of company 'A' and 'B', decision making mechanism and factors will be analyzed, which will indicate detailed characteristics of each decision-making field and its components for general application. By doing so, it is expected to be used as reference in building IT governance that fits the environment of a firm in the future.

• 산업공학
• /
• 제11권1호
• /
• pp.207-214
• /
• 1998

Since the natural gas air-conditioning not only increases the base load of the gas company but also decreases the summer peak load of the electricity company, it is considerded as an efficient demand-side management program. This paper suggests the economic evaluation method of the gas air-conditioning program from the perspectives of the participants, the pipeline gas company, the local distribution company, the electricity company, and the total resources. The absorption type gas air-conditioning/space-heating is selected as a case study to illustrate the economic analysis of the natural gas air-conditioning.

• 한국병원경영학회지
• /
• 제11권3호
• /
• pp.1-18
• /
• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• 한국콘텐츠학회논문지
• /
• 제16권4호
• /
• pp.466-476
• /
• 2016

한국에 기술지주회사가 도입된 시기는 2008년이며, 2014년 기준으로 대학의 기술지주회사는 39개가 설립되어 운영 중이고 연구소 기술지주회사로는 에트리홀딩스(주)가 유일하다. 기술지주회사는 대학이나 연구소의 기술을 이전하고 창업을 지원하기 위해 설립되었는데, 기술지주회사가 도입된 지 7년이 경과하고 있지만 아직 본격적인 수익을 거두고 있지 않은 실정이다. 지주회사는 기본적으로 투자 회사이고 투자한 기업을 통하여 수익을 거두는 기업이며, 창업투자회사도 창업기업에 투자하여 수익을 거두는 기업으로 기본적으로 지주회사 수익 모델과 유사하다. 본 연구는 국내 2개 창업투자회사에 대한 사례 연구를 통해 기술지주회사의 수익 모델에 대한 바람직한 방향을 제시하고자 하였다. 즉, 재무제표 중심의 정량적 분석 결과, 기술지주회사의 바람직한 사업 모델로는 순수지주회사 보다는 사업도 같이 병행하는 사업지주회사 성격이 보다 적절하다는 것을 제시하였으며, 구체적 사업모델로 인큐베이팅이나 경영자문 등을 추가할 것을 제안하였다.

• Journal of Information Technology Applications and Management
• /
• 제28권3호
• /
• pp.23-30
• /
• 2021

Korea currently provides long-term care benefits for the elderly with poor functionality, but most of the service providers are private businesses. This is the time when quality management of care services is required, which is just around the corner of the super-aged era. In this study, we would like to look at the case in which 'A company', which operates a long-term care institution, attempted to make voluntary changes ahead of social demands. The company tried to transform the social needs of quality management by judging them as opportunities, not threats, and establishing an integrated database of centers. First, the company processed data and built a cloud-based database system. Second, the company automatically linked data from existing systems for the efficiency of data utilization. Third, the company pursued visualization for the convenience of data utilization. This allowed the company to make data-driven strategic decisions internally. This is expected to increase sales as it will soon lead to securing new customers and pioneering new markets. It is also significant in that it can provide best practices for the long-term care industry.

• 산경연구논집
• /
• 제6권3호
• /
• pp.9-17
• /
• 2015

Purpose - The study's aim is to assess performance quality delivered through a performance management system. The case study first measures the effectiveness of the present performance management system of Bhushan Steel Ltd. (BSL), and then secondarily analyzes the employee training impact. Research design, data, and methodology - A case study research approach using a survey was followed. The final sample size was 50, with a simple random sampling technique used. Primary data came from the company itself and the secondary from books, the Internet, journals, etc. Results - BSL employee appraisals are used for many developmental aspects such as competence in the present job, improvements, performance development, and training needs. The results indicate that individual performance can improve if employees perceive the system as more transparent (i.e., not so confidential). Conclusions - Overall, the BSL employees think that the company appraisal system is useful; however, to make it better the company has to improve many aspects including appraisals based on supervisor observations. The company could use a self-appraisal and a 360-appraisal approach to improve such assessments.

• 품질경영학회지
• /
• 제34권4호
• /
• pp.51-64
• /
• 2006

The PL (Product Liability) Law has been going into effect in Korea since July 2002. Accordingly, a company's responsibility for customers who are damaged by the defect in the product safety has been gradually strict and imposed burden on management. This paper presents suggestions as to PL prevention of diary manufacturing companies through the case research of PL prevention strategies and the prevention systems of the domestic diary manufacturing company.

• 산업경영시스템학회지
• /
• 제23권55호
• /
• pp.51-71
• /
• 2000

A case of company manufacturing industrial valves is studied. To survive the fierce competition in the low-volume, high-complexity production environment, the company needs accurate information on the cost of its products. Current cost accounting system which allocates production costs based on the weights of intermediates and final products cannot provide accurate cost information that managers really need. Data on the company's cost structure and production processes were reviewed and managers were interviewed before problems with the current costing system were identified. Activity-based costing (ABC) system as well as an improved traditional costing system is considered to replace the current system. A prototype of ABC system is developed to better represent the relationships among the cost drivers, activities, and products.

• Asia pacific journal of information systems
• /
• 제8권1호
• /
• pp.27-42
• /
• 1998

In a competitive environment, selecting and effectively pursing the right information system investments can be a key factor in sustaining corporate viability and prosperity. This study applies quality function deployment(QFD) to the determination of information system development priority. The intent of QFD is to incorporate the needs of a customer through the various stages of product planning and manufacturing into a final product. The basic idea of our study is to translate the core competence and the competitive environment into the business strategy, and the critical success factors, and subsequently into information system development priority. Our method is applied to a motor company for the determination of the information system development priority. The company case is illustrated step by step with real data of the company and motor market.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2008년도 추계학술대회
• /
• pp.57-68
• /
• 2008

Since six sigma program was first introduced in late 1990's, it has been evolved in Korea. The number of six sigma adopting company are getting increased and diversify manufacturing, service, government. In these days, the rapid innovation of internet technology change the media industry's game rule. This paper is concerned with a six sigma applications to internet media portal service company. The main focus of this study is to introduce an empirical case study on the implementation of DMAIC procedures for internet media portal service company.