• 동아시아경상학회지
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• 제5권2호
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• pp.1-11
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• 2017

This study attempts to verify effects of CEO' supports, compensation and educational training and those of individual annual salaries and company's sales on promotion of knowledge management expected to contribute to enhancing construction industry's competitiveness, from the perspective of person-organization fit. For the analysis, a total of 368 effective questionnaires were used to conduct independent sample t-test, regression analysis and hierarchical moderated regression analysis. The findings show that individual annual salaries have a positive relationship with company's performance and company's sales also have positive relationships with both knowledge management activities and company performance, and CEO's supports, compensation and educational training are important factors that can improve knowledge management activities. In addition, the principle that the rich get richer and the poor get poorer is also operated in construction industry, as in other industries. Therefore, members in a company should conduct optimal strategies to enhance the knowledge management activities through selection and concentration, while governmental agencies require the establishment of IT system for it and supports for related cost and consulting of it.

• Journal of Korea Trade
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• 제25권2호
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• pp.196-219
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• 2021

Purpose - We attempted to empirically verify the effects of managerial attributes on cost stickiness in exporters. Exporters are often affected not only by external factors such as exchange rate but also by internal factors such as managerial attributes regarding their business activities. Because cost stickiness is the product of a manager's decision-making, it has been considered that managerial attributes have a great influence on the behavior. Therefore, our study was intended to find out whether cost stickiness shows differentiated aspects depending on managerial attributes in exporters. Design/methodology - We considered two managerial attributes: CEO power and managerial overconfidence. First, CEO power was measured as CEO pay slice. In addition, managerial overconfidence was measured based on three methodologies presented by previous studies. To measure cost stickiness, we used multiple methodologies presented by prior research. Findings - The results of our empirical analysis are as follows. First, in export firms, the greater CEO power is, the greater cost stickiness is. This result suggested that export managers with great influence little respond to temporary sales decrease promptly, little reduce related production costs flexibly in preparation for future sales recovery, but leave room to endure costs for idle resources. Second, the greater managerial overconfidence is, the greater cost stickiness is. This result indicated that export managers with great overconfidence on their decision-making often view the prospect for sales recovery positively; therefore, they little respond to temporary sales decrease immediately, little reduce related production costs flexibly for future sales recovery, but leave room to endure costs for idle resources. Third, export managers with great influence in their businesses and great overconfidence in their decision-making tend to show relatively great cost stickiness. The results proposed that the combination of the two factors functions to make cost stickiness greater. Originality/value - Our study is differentiated from extant studies in that we provided empirical evidence of the effects of managerial attributes on their business activities in exporters. Specifically, we verified the effects of managerial attributes on cost stickiness in Korean exporters. The results of our study are expected to contribute to providing useful information for exporters and start-ups.

• Asian Journal of Business Environment
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• 제11권4호
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2003년도 ICCAS
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• pp.260-263
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• 2003

This paper has developed the computer integration manufacturing system and Internet based tele-operations. The functions of CIMS include production planing, material requirement planning, work order generation, process control, quality control, shipping planning, warehouse and inventory management and material cost accounting.[1] In this paper focuses on the automatic warehouse control and inventory management by developing the information system as well as the Internet-based integration. The system overview is divided into three parts, the mechanical system, the computer and developed software to control and manage the information and the communication system. The mechanical system consists of the warehouse machine and forklift mobile robot controlled by programmable logic controller (PLC). The computer works on many functions such as control station interfaces with PLC, managing database and inventory, and Internet server to broadcast the inventory database to users via World Wide Web and monitoring the operation on web camera. Our scheme the inventory database can be checked easily anywhere and anytime when the users connect to the Internet. In this article, the lead-time and inventory level can be reduced therefore the holding cost and operating time is also decreased.

• 보건행정학회지
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• 제27권3호
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• pp.211-218
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• 2017

Background: Korea set up new diagnosis related group (DRG) as demonstration project in 2009. The new DRG was reformed in 2016. The main purpose of study is to identify the effect of reform on accuracy of payment. Methods: This study collected inpatient data from a hospital which contains medical information and cost from 2015 to 2016. The dependent variables were accuracy of total, bundled, unbundled payment, and payment for procedures. To analyze the effect of reform, this study conducted a multi-variate regression analysis adjusting for confounding variables. Results: The accuracy of payment increased after policy reform. The accuracy of total, bundled, unbundled payment, and payment for procedures significantly increased 3.90%, 2.92%, 9.03%, and 14.57% after policy reform, respectively. The accuracy of unbundled payment showed the largest increase among dependent variables. Conclusion: The results of study imply that policy reform enhanced the accuracy of payment. The government needs to monitor side effects such as increase of non-covered services. Also, leads to a considerable improvement in the value of cost unit accounting as a strategic play a role in development of DRG.

• 한국건설관리학회논문집
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• 제10권6호
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• pp.67-77
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• 2009

자산관리는 사회기반시설물의 요구되는 서비스수준을 만족시키기 위한 장기적인 비용 효율적 관리라고 정의할 수 있다. 선진외국의 경우 사회기반시설물의 증가와 유지관리 시장의 확대, 유지관리를 위한 회계적 접근방식, 성능 중심의 시설관리, 자원의 한계와 민간과의 협업 강화, 생애주기 비용 개념의 확대 적용, 정보화기술의 발전이 동인이 되어 자산관리가 도입되었다. 본 논문에서는 국내외 자산관리의 현황 및 문제점을 분석하여 사회기반시설물의 자산관리체계 도입 방안과 추진 전략에 관한 연구를 수행하였다. 먼저, 국가자산의 합리적인 평가와 동시에 유지관리를 포함한 장기적 최적 투자 의사결정을 수행할 수 있는 국가적 차원의 자산관리체계 구축을 위해 국내의 도입 환경을 분석하여 도입방안을 모색하였다. 그리고 성공적 사회기반시설물 자산관리체계 도입을 위해 제도적, 프로세스적, 자원적, 기술적 측면에서 요구되는 핵심 전략을 분석하여 세부전략별로 실천과제를 분석하여 단계별 추진 전략을 제시하였다.

• 품질경영학회지
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• 제30권3호
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• pp.203-236
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• 2002

Environmental Performance Evaluation(EPE) is a key process of Corporate Environmental Management. This paper presents the results of an empirical survey on the status of current practices in EPE of Korean firms. Based on a corporate environmental management(CEM) model, which is initially developed by Hibbitt and Kamp-Roelands(2001) and modified in terms of EPE, the survey is peformed on the population of Korean firms, which are composed of firms certified as "environmentally friendly" by Korean government and/or certified under Is014001, and compares its results with those of Europe's. Although the relatively low response rate and some methodological limitations makes us be cautious about the interpretation, the results shows many interesting aspects of the current states of Korean firms' EPE practices. That is, the levels of EPE implementation in the environmentally-leading companies of Korea are almost the same as that of European companies, I. e., in the-final-part-of-developing-stage (3rd stage) level of the CEM model. It is also shown that as In Europe's case, Korean firms are also moving slower in external relationships than in internal control and management, are more developed in the parameters like environmental policy, Internal control, Information system, which are requirements of certification under Is014001, than in parameters like life cycle analysis and full cost accounting, which requires more research efforts, etc.orts, etc.

• 대한안전경영과학회지
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• 제25권2호
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• pp.113-120
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• 2023

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

• 교육시설 논문지
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• 제23권6호
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• pp.27-34
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• 2016

Although the scale and number of university facilities have increased, the maintenance of these facilities has not been efficient as maintenance costs incurred during facility operation periods, as well as management time, have not been sufficiently considered. In this study, the maintenance record data of national universities was compared and analyzed to analyze factors that incur maintenance costs according to the uses and costs of the facilities. According to the results, the number of cases of maintenance and repair work for basic educational facilities was shown to be the largest, accounting for 79%. The number of maintenance and repair work occurred according to work type was examined. According to the results, the highest ratio of maintenance and repair work occurred in the field of construction, specifically, the maintenance costs required for facility supplementation accounted for the highest ratio. Maintenance costs per unit area decreased over time in the newer university facilities, while showing a tendency to increase in older university facilities. However, there were cases where maintenance costs did not show any trends due to factors such as the limited maintenance budgets owing to the characteristics of public service facilities and facilities in the stage of deterioration or destruction after the stage of stabilization. This study is considered to be helpful for efficient university facility maintenance plans and budget calculations.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 봄 학술논문 발표대회
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• pp.202-203
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• 2020

Unlike price calculation by cost accounting, which categorizes costs into material costs, labor costs, and miscellaneous expenses to determine the construction budget price, construction cost calculation based on Construction Standard Unit Prices utilizes unit prices extracted from market prices of items from projects already completed to estimate costs of similar construction projects. Although unit price information is collected through construction site surveys to revise these construction standard unit prices every year, but due to the limitations of the site survey method, it is difficult to quickly implement the rapid changes in the construction methods and market prices. As such, an important issue that arose was the identification of work items whose prices need urgent revision. This study conducted research on factors that need to be considered when developing online survey system for monitoring construction site market prices. This study is expected to enhance convenience for users, and provide an efficient data collection and management system for administrators.