• 제목/요약/키워드: Financial Indicators

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기능계통도를 활용한 분류식 하수관거의 자산관리 서비스수준의 성능측정방법 개선에 대한 연구 (A Study on Development of Level of Service (LoS) in Asset Management for Separated Sewer Pipe by Function Analysis Systems Technique)

  • 허승호;김석;조남호;김경주
    • 대한토목학회논문집
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    • 제32권2D호
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    • pp.147-157
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    • 2012
  • 최근까지 분류식 하수관거에 대한 서비스수준 평가지표 구축에 관한 연구들은 기능에 대한 고려가 없이 단순하게 사용자의 관점 및 재무/사회/환경적 관점에서 상위 개념의 서비스 수준을 도출하여 실제 유지관리 업무와의 연결성이 떨어지는 단점이 있었다. 본 연구에서는 기능 중심적인 서비스수준 평가항목의 도출을 위하여 가치공학(Value Engineering)에서 적용되는 기능분석 기법인 기능계통도(Function Analysis Systems Technique)를 활용하여 분류식 하수관거에 대한 분석을 수행하였다. 본 연구에서 제시한 부위별 평가항목은 하수관거의 기능을 모두 포괄하며, 기능을 중점적으로 유지 관리하는데 유리하다. 또한 이력관리에 용이하며, 구간별 개 보수 판단기준으로써 적용이 가능하여 자산관리를 효율적으로 수행할 수 있다는 장점을 지니고 있다.

의료의 질 향상을 위한 환자중심 건강결과 측정의 국제 동향과 국내 시사점 - OECD PaRIS를 중심으로 (International Trends on Patient-Reported Outcome Measures for Improving Care Quality and Its Implication for South Korea: Focus on OECD PaRIS)

  • 최지숙;박영신;김지애;박춘선
    • 한국의료질향상학회지
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    • 제25권1호
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    • pp.11-28
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    • 2019
  • Purpose: The purpose of this paper is to derive implication on the adoption of PROMs (Patient-Reported Outcome Measures) to improve quality of care in South Korea. With this purpose, the paper examines the status of PROMs in South Korea and other countries including OECD's PaRIS (Patient Reported Indicators Survey) initiative, and reviews policy cases that have adopted PROMs to improve performance of healthcare system. Methods: We conducted literature review on OECD reports on PaRIS, peer-reviewed journals, and information from the websites of relevant institutions such as ICHOM, NQF and OECD. Results: To identify healthcare services of best values and support patient-centered health system, OECD has initiated PaRIS which develops, collects and analyzes patient-reported indicators for cross-countries comparison. PaRIS is implemented on two work streams: 1) collect, validate and standardize PROMs in the areas where patient-reported indicators already exist such as breast cancers, hip and knee replacement, and mental conditions, 2) develop a new international survey on multiple chronic conditions. Countries like England, U.S., Sweden and Netherlands use PROMs for measuring performance of hospitals and performance evaluation at the national level, and provide the financial incentives for reporting PROMs. Conclusions: The use of PROMs can support the current policy agenda that is the patient-centered healthcare system which has been emphasized to reinforce the primary and the community-based care. For the use of PROMs, it is recommended to actively participate in PaRIS initiative by OECD, select appropriate instruments for PROMs, and continue on standardization of them. This will assure patients' involvement in improving health system performance, systemize information generated in the process of adopting PROMs, and develop a system to evaluate performance.

국내 제조기업의 ERP 시스템 도입의 정량적 성과에 관한 연구 (The Quantitative Effects of ERP Systems in Korean Manufacturing Industry)

  • 장활식;박광오;최우혁;한정희
    • 경영과정보연구
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    • 제26권
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    • pp.27-60
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    • 2008
  • Researches on the introduction of ERP system kept on examining the critical successful factors (CSFs) that focus on factors to achieve effectively successful projects, and trying to measuring the actual effectiveness of the introduction of ERP system. However, most of the preceding researches on the effectiveness of the introduction of ERP system that was searching devoted effects has been ceased, and actually even researches on the economical results have just done the basic cognitive evaluation of result indicators by many questionnaires instead of objective measuring values, because of the difficulty of measuring the evaluation of the result. Moreover, researches on positive effects of the introduction of ERP on enterprise results and researches that failed to give advantageous effects showed different results each other. And a part of researches reported that only a part of result indicators were partially affected. In this research, we investigated Korean large enterprises or middle-sized enterprises in manufacture industry that introduces SAP R/3 and Oracle package to compare their quantitative financial results after the introduction of ERP system, in order to measure the effects of the ERP system. First, we evaluated the difference of the quantitative financial results before and after the introduction of the ERP system. Second, we evaluated the opportunities shown by the effects after the introduction of the ERP system. Third, we removed the sample of the exchange crisis (IMF) and executed the additional analysis to reflect the average increasing and decreasing rate in the industry, so that pure evaluation can be achieved. Inherent limits of precedent researches are removed and practical effects of the pure introduction of the ERP system are evaluated, so the research of this research is significant. The result of this research is as follows. Because of the introduction of ERP, the rate of turnover of inventory property has increased and sales of preparation inventory property have decreased so that more effective inventory property management has been achieved. Moreover, preparation sales of labor costs and preparation sales of the number of employees have decreased to show the effect of the reduction of labor costs. However, it could no be concluded that we could increase the profit due to the introduction of ERP system. Due to the introduction of ERP, although we concluded that the return on assets (ROA) and the additional value of one-person employee statistically showed obvious differences and increased, the return on equity failed to show obvious differences after the process of introduction of ERP.

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중소기업의 결합형 개방형 혁신이 기업성과에 미치는 효과: R&D 및 R&D 이외의 혁신협력활동을 중심으로 (The Effects of Coupled Open Innovation of Small- and Medium-sized Enterprises on Firm Performance: Focusing on R&D and Non-R&D Innovation Cooperation Activities)

  • 박지훈;이정우
    • 지식경영연구
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    • 제23권4호
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    • pp.177-205
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    • 2022
  • 중소기업은 상대적으로 작은 규모와 제한된 자원으로 인해 혁신의 효율성과 효과성을 높이기 위해 개방형 혁신에 참여한다. 기존 연구들은 중소기업이 수행하는 다양한 유형의 개방형 혁신활동의 성과효과를 연구하였으나, 특히 결합형 개방형 혁신활동의 성과효과에 대한 결과가 혼재한 상황이다. 이에 본 연구는 중소기업의 결합형 개방형 혁신협력활동을 'R&D 협력활동'과 'R&D 이외의 협력활동'으로 세분화하여, 각 활동이 기업의 혁신성과와 재무성과에 미치는 효과를 Heckman의 2단계 모형을 적용하여 검정하였다. 분석 데이터로는 과학기술정책연구원(STEPI) 주관의 국가승인통계인 '2020년 한국기업혁신조사: 제조업 부문' 자료를 활용하였다. 분석결과 중소기업의 R&D 협력활동은 시장최초 상품혁신 성과에만 유의미한 정(+)의 효과가 있고, R&D 이외의 협력활동은 상품혁신, 비즈니스프로세스혁신, 시장최초 상품혁신, 자사최초 상품혁신 모두에 유의미한 정(+)의 효과가 있는 것으로 나타났다. 하지만 두 유형의 혁신협력활동 모두 재무성과에는 유의미한 효과가 없는 것으로 나타났다. 또한 이러한 혁신협력활동의 성과효과는 중소기업 내에서도 기업규모에 따라 다른 것으로 나타났다. 본 연구는 중소기업 맥락의 개방형 혁신 연구에 이론적으로 기여하며, 중소기업 경영자의 혁신전략 수립 및 관련 정책입안자의 정책 방향 도출에 참고가능한 지침을 제공한다.

금리의 기간구조와 경기후퇴의 예측 (The Term Structure and Predicting the Domestic Recessions)

  • 김태호;송대섭
    • 응용통계연구
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    • 제22권2호
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    • pp.249-260
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    • 2009
  • 정책수단과 장래 발생할 사건 간에 시차가 존재할 때 미래의 상태를 예측하는 데 유용한 선행지표의 개발에 다양한 방법들이 모색되어 왔다. 미래의 상황전개에 대응하는데 필요한 정보가 조기에 제공된다면 최근과 같은 경제위기의 폭은 크게 감소될 수 있을 것이다. 그간 금융환경이 변화하면서 금융변수와 실물경제활동 간에 관계가불안정해지고 괴리가 심화됨에 따라 본 연구에서는 미래의 경기동향을 미리 예측할 수 있는 국내외 금리변수들의 예측 능력을 추정해 비교 평가해 보았다.

Bayesian Belief Network 활용한 균형성과표 기반 가정간호사업 성과예측모델 구축 및 적용 (Development and Application of a Performance Prediction Model for Home Care Nursing Based on a Balanced Scorecard using the Bayesian Belief Network)

  • 노원정;서문경애
    • 대한간호학회지
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    • 제45권3호
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    • pp.429-438
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    • 2015
  • Purpose: This study was conducted to develop key performance indicators (KPIs) for home care nursing (HCN) based on a balanced scorecard, and to construct a performance prediction model of strategic objectives using the Bayesian Belief Network (BBN). Methods: This methodological study included four steps: establishment of KPIs, performance prediction modeling, development of a performance prediction model using BBN, and simulation of a suggested nursing management strategy. An HCN expert group and a staff group participated. The content validity index was analyzed using STATA 13.0, and BBN was analyzed using HUGIN 8.0. Results: We generated a list of KPIs composed of 4 perspectives, 10 strategic objectives, and 31 KPIs. In the validity test of the performance prediction model, the factor with the greatest variance for increasing profit was maximum cost reduction of HCN services. The factor with the smallest variance for increasing profit was a minimum image improvement for HCN. During sensitivity analysis, the probability of the expert group did not affect the sensitivity. Furthermore, simulation of a 10% image improvement predicted the most effective way to increase profit. Conclusion: KPIs of HCN can estimate financial and non-financial performance. The performance prediction model for HCN will be useful to improve performance.

A Comparative Study on the NSDI Assessment

  • Kim, Moon Gie;Koh, June Hwan
    • 한국측량학회지
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    • 제35권5호
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    • pp.375-388
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    • 2017
  • United States of America started NSDI in 1994 for the first time in the world. EU and other many countries invested lots of budget on NSDI due to necessity to manage countries and social economy. As skepticism for effect of such investment has risen, developed countries predicted higher effect compared to investment using ROI and other methods. FGDC clarified that geospatial information is a critical national assets. USA has managed NSDI by introducing portfolio concept for it recognizing NSDI as financial assets from fixed assets. Currently directions of NSDI and its advancement has been proceeded variably depending on corresponding organizations, human resources, budget and national policies. This study analyzed recent trends regarding NSDI assessment methods from developed countries and researchers. Assessment of NSDI is introduced only by some countries such as EU, USA and Canada. This study analyzed USA's assessment model and indicator that assess NSDI in a way that various external organizations (COGO, URISA) participate, EU INSPIRE Directives, monitoring and Canada's CGDI assessment methods. Besides these, this study analyzed STIG that adopted Financial Infrastructure from European studies and Korea's NSDI monitoring assessment indicator research. Further this study suggested assessment directions for future NSDI through implications of NSDI assessment method analysis.

R&D 프로젝트 성과의 경제적 가치 측정 모델 연구 (A Study on Economic Measurement Model of R&D Project Performance)

  • 김영명;성한규
    • 기술혁신연구
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    • 제21권1호
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    • pp.229-252
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    • 2013
  • 본 연구의 목적은 연구개발(R&D) 프로젝트의 성과를 재무적 가치로 측정하기 위한 모델을 제안하는 것이다. 이를 위해 선행 연구를 통해 연구개발 프로젝트 성과를 측정할 수 있는 지표를 추출하고, 그 측정 방법을 제시하였다. R&D 성과를 재무적 가치로 환산하려는 일부 시도가 있었으나 전문가 평가, 예상 매출액, 미래시장 점유율, 할인율, 순현재가치, 실물옵션 접근법 등 주관적 의견과 과도한 예측으로 측정결과에 대한 의문이 제기되었다. 이러한 문제점을 보완하고 다양한 각도에서 재무적 가치로 평가가 가능한 모델을 제안하고자 한다. 개발된 모델을 국내 IT 기업의 실제 사례를 통하여 검증을 실시하여 신뢰성을 높였기 때문에 추후 기업의 R&D 프로젝트에 대한 경제적 평가에 새로운 전기를 마련할 수 있을 것으로 기대된다.

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한방의료서비스의 건강보험수가 산출방법과 추정 (Estimating the Reimbursing Price Level of Oriental Medical Services in the National Health Insurance)

  • 김진현
    • 대한예방한의학회지
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    • 제12권3호
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    • pp.21-34
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    • 2008
  • Objectives : This paper analysed the alternative methods of calculating conversion factor for oriental medicine in the National Health Insurance and estimated the conversion factor(reimbursing price level) of the oriental medical services, based on health insurance claims data and macro economic data. Methods : Comparing cost accounting method, SGR model, and index model to estimate conversion factor in the national health insurance, six empirical models were derived depending on the scope of revenue considered in financial indicators. Classifications of data and sources used in the analysis were identified as officially released by the government. Results and Conclusion : Cost accounting analysis and SGR model showed a two digit decrease in the physician fee schedule of oriental medical services in the national health insurance, while index model indicated a positive increase in the fee reimbursed. As expected, SGR model measured an overall trend of health expenditures rather than an individual financial status of medical institutions, and index model properly estimated the level of payments to oriental medical doctors. Upon a declining share of health expenditures on oriental medicine, a global budget system fixed to a flat rate of total budget could be an opportunity as well as a challenge.

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병원경영자의 병원경영진단 지표에 관한 인식과 요구도 (A Study on the Recognition and Needs of Hospital Management Diagnoses Indicators)

  • 박재우;황병덕
    • 보건의료산업학회지
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    • 제13권3호
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    • pp.1-12
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    • 2019
  • Objectives: The purpose of this study was to provide hospital management diagnosis status and basic data required for the future development of hospital management diagnosis program. Methods: We conducted a questionnaire survey on administrative staff of manager level or over of medical institutions in B metropolitan city. Results: As a result of analyzing the relative influence of the needs by hospital management diagnosis indicator, the effect of financial analysis indicator, patient treatment record indicator and medical revenues indicator were high in the medical institutions with number of beds of 100 beds or over and general hospital level or over both on a hospital level and on an individual level. Conclusions: Since the existing laws or systems are centered on large major hospitals, the management environment is very unfavorable for small and medium hospitals as can be seen from the results of this study. Therefore, the government should improve the transparency and rationality of the hospital management environment in Korea through regulation and system reforms that can be applied to all medical institutions.