• 제목/요약/키워드: Financial Perspectives

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장애인 구강진료 접근성 제약 - Part 2. 장애인 환자 보호자 측면에서의 고찰 (TREATMENT BARRIERS OF SPECIAL NEEDS PATIENTS - PART 2. CONSIDERATION FROM THE PERSPECTIVES OF CAREGIVERS)

  • 장주혜
    • 대한장애인치과학회지
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    • 제15권1호
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    • pp.14-22
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    • 2019
  • The aim of this study was to determine the factors contributing to the barrier of dental treatment for special needs patients perceived by the main caregivers of the patients. A questionnaire was developed with three parts: patient-related factors, caregiver-related factors, and factors for treatment barriers. Patient- and caregiver-related factors were analyzed for correlations with the barrier factors. Fisher's exact test and Chi-square test were used at the level of 0.05. A total of 52 caregivers (mean age [SD]=50.2 [11.5] years) for the patients with intellectual and cognitive disabilities (mean age [SD]=38.9 [21.3]) responded to the questionnaires. Oral hygiene status, need for assistance in tooth brushing, and cooperation for tooth brushing were correlated with the level of treatment cooperation of the patients (p<0.05). The above three factors were also correlated with the treatment barrier despite patients presenting oral symptoms (p<0.05). Two thirds of the caregivers felt the treatment cost as severe or a considerable financial burden. For patients, insurance types and need for assistance in tooth brushing, and for caregivers, education levels and financial status were significant factors contributing to financial burden (p<0.05). There were background factors of the patients and their caregivers associated with access to dental treatment for special needs patients. Deficient cooperative skills and financial burdens were the main obstacles to treatment access. Tooth brushing skills and oral hygiene status can be proxy measures to cooperative ability for dental treatment.

기업의 가족친화적 돌봄지원사업의 대안과 방향 -지역사회확대와 가족친화지원센터의 역할을 중심으로- (The Alternatives and Perspectives on Family-friendly Support in Business for Care Work-Focused on Community Involvement and Role of the Family-friendly Support Center-)

  • 정영금
    • 가족자원경영과 정책
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    • 제16권4호
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    • pp.93-109
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    • 2012
  • Many leading companies provide family-friendly policies for a good work-family balance and to increase the productivity of their workers. The workers receive such benefits as family leaves or financial support for caring for their dependents. But the employees need much more support than these benefits to properly care for their families. This study examines the role of the companies in the expansion of family-friendly policies to the community. A few companies see community relations-such as investing in community programs-as linked to work-family policies. Accordingly, this study suggests the best practices and alternatives of many companies. This study also examines the role and perspectives of the Family-Friendly Support Center as an organization that can lead the community involvement of the business. This center can promote the company's collaboration and network of stakeholders.

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BSC 전략맵 지표를 이용한 정보기술 투자평가 : 방법론과 사례연구 (IT Investment Evaluation Using the Indices Generated from the Balanced Scorecard Strategy Map : A Method and Case)

  • 최덕원;이동욱;이동철
    • 대한산업공학회지
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    • 제31권2호
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    • pp.143-151
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    • 2005
  • Information technology(IT) investment evaluation requires measurements from many perspectives. Except for the case of financial performance, these measurements mostly belong to the qualitative or intangible domain. The problem with IT investment evaluation lies in the fact that it is very difficult to define the qualitative properties against which to measure the performances. This paper addresses the issue of developing the set of performance indices, and defining the structural relationships between them, such that the IT investment evaluation can be done in a systematic, objective and comprehensive manner. We introduce the balanced scorecard strategy map as the backbone reference frame for the generation of performance indices and for the description of the relationships between them. Sample indices for evaluating projects from strategic perspectives are provided with a case example. A step by step follow through of the index generation process has been presented along with the case.

균형성과표(BSC)개념을 적응한 학교급식 운영성과 측정지표 개발 (Development of Performance Indicators Based on Balanced Score Card for School Food Service Facilities)

  • 곽동경;장혜자;송지영
    • 대한지역사회영양학회지
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    • 제10권6호
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    • pp.905-919
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    • 2005
  • This study raised the necessity of developing performance indicators for measuring the management efficiency and effectiveness of school food service, and as a means of helping its implementation, a balanced score card (BSC) approach developed by Norton and Kaplan was adopted. This study established BSC in seven phases through literature: Phase 1 Defining a school food service and the scope of working activities, Phase 2 Establishing the vision of a school food service, Phase 3 Setting strategic goals, Phase 4 Identifying critical success factors (CSFs), Phase 5 Developing Key Performance Indicators (KPIs), Phase 6 Extracting cause and effect relationship, and Phase 7 Completing a preliminary BSC. The preliminary BSC was fumed into a survey, which was administered to food service related people working at the Office of Education and School Food Service including 16 offices,209 dietitians, 48 school administrators both from self-operated and contract-managed, and 9 experts in areas related to school food service. They were asked questions about strategies from 4 different perspectives,12 CSFs, 39 KPls, and the cause and effect relationships among them. As a result, among the CSFs based on 4 different perspectives, all factors other than ' zero sum on profit/loss ' from the financial perspective turned out to be valid. In terms of KPIs, manufacturing cost percentages, casualty loss count/reduction rates, school foodervice participation rates, and sales goal achievement rates were found to be valid from the financial perspective, while student satisfaction index, faculty satisfaction index, leftover ratio, nutrition educational performance count, index of evaluating nutrition education, customer claim count/reduction rate, handling customer claim count/reduction rate, and parent satisfaction index were found to be valid from the customers' perspective. Besides, nutritional requirement sufficient ratio, nutritional management score, food poisoning outbreak count, employee safety accident count, sanitary inspection assessment index, meals per labor hour (productivity index), computerization ratio, operational management index, and purchase management assessment index were also found to be valid from the perspective of internal business processes. From the perspective of innovation and learning, employee turnover ratio/rate of absenteeism, annual education and training count, employee satisfaction index, human resource management assessment index, annual menu-related customer feedback, food service information index for employees and parents/schools were also found to be valid. The significance of this study is to present indices for measuring overall performance of school lunch food service operations without putting any limitation on types of school food service management, and to help correctly assess the contribution of the current types of school food service management to schools and students. (Korean J Community Nutrition 10(6) : $905\∼919$, 2005)

중소기업의 BSC를 통한 전략체계 구축 사례연구 (A Case Study on the Establishment of a Strategy System through the BSC of SMEs)

  • 임헌욱;김우수
    • 문화기술의 융합
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    • 제9권4호
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    • pp.303-308
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    • 2023
  • 본 연구의 목적은 중소기업이 실질적으로 적용할 수 있는 BSC 구축을 위한 실무 가이드를 제공하는 것이며, 이를 위해 사례분석으로 텐트 폴대 제조회사인 J사의 현장요구형 균형성과표(BSC)를 통한 성과평가시스템를 구축하고 경영전략체계도를 제공하고자 하였다. 조사방법으로 1단계 BSC관련 제안요구서 비교를 통해 발주기관의 요구사항을 정리하였으며, 2단계 결과보고서 정리를 통해 BSC 구축방법을 정리하고, 3단계 BSC 4가지 관점별 중소기업 요구형 KPI 지표를 도출하고, 4단계 SWOT 분석을 통한 기업비전을 도출하고, 5단계 현장 요구형 KPI, 가중치 설정, BSC를 통한 전략맵 개발, 6단계 최종 전략체계도 작성하였다. 연구결과 BSC 4가지 관점을 부서별로 재구성하였다. 즉 재원(재무)관점은 임원관점, 고객관점은 영업부관점, 내부프로세스 관점은 설계부·생산품질부 관점, 학습·혁신관점은 관리부관점으로 간주할 수 있었다. 또한 J기업의 요구형 CSF는 총11개, KPI는 총49개 도출하였다. 연구의 한계는 해당 기업의 BSC를 통한 최종 전략체계도 까지만 진행되었으며, 향후 회사의 보상제도와 연계할 필요가 있다.

환경, 조직, 정보시스템 요인이 공급사슬관리(SCM) 시스템의 균형적 기업 성과(BSC)에 미치는 영향 연구 (An Empirical Study on the Influence of Environmental, Organizational, IS Characteristics on the Organizational Balanced Performance of SCM Systems)

  • 문태수;강성배
    • 한국정보시스템학회지:정보시스템연구
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    • 제17권2호
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    • pp.1-26
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    • 2008
  • SCM is one of the important key issues in Internet-based business environment. This study intends to suggest a research model to measure the influence of environmental, organizational, information technology factors on organizational performance using the four perspectives of balanced scorecard (BSC). 9 independent variables and 4 dependent variables were adopted from existing literature review. 103 companies data were collected by survey. Four hypotheses in this study were generated to analyze the positive relationship of environmental, organizational, information systems on organizational performance with 4 perspectives of BSC. The results of hypothesis testing show as follows. First, organizational performance of learning and growth perspective has a positive influence of IS maturity, process innovation, top management support, use of SCM package, IS interoperability, and objectives sharing. Second organizational performance of infernal process perspective has a positive influence of process innovation, IS interoperability, objectives sharing, top management support, use of SCM package, competitiveness, and IS maturity. Third, organizational performance of customer perspective has a positive influence of IS interoperability, objectives sharing, process innovation, IS maturity, competitiveness, and use of SCM package. Finally, organizational performance of financial perspective has a positive influence of process in innovation, use of SCM package, IS maturity, objectives sharing, IS interoperability, and top management support. The contribution of this study is that it provides a conceptual framework and empirical evidences of the causal relationship between environmental, organizational, IS factor and organizational performance with 4 perspectives of BSC.

Evaluation of Managerial Needs for Palliative Care Centers: Perspectives of Medical Directors

  • Kafadar, Didem;Ince, Nurhan;Akcakaya, Adem;Gumus, Mahmut
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권11호
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    • pp.4653-4658
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    • 2015
  • Background: Palliative therapies have an important role in increasing the quality of healthcare and in dealing with physical and psychosocial problems due to cancer. We here aimed to evaluate the managerial perspectives and opinions of the hospital managers and clinical directors about specialized palliative care centers. Materials and Methods: This study was conducted in two large-scale hospitals in which oncology care is given with medical directors (n:70). A questionnaire developed by the researchers asking about demographic characteristics and professional experience, opinions and suggestions of medical directors about providing and integrating palliative care into healthcare was used and responses were analyzed. Results: Potential barriers in providing palliative care (PC) and integrating PC into health systems were perceived as institutional by most of the doctors (97%) and nurses (96%). Social barriers were reported by 54% of doctors and 82% of nurses. Barriers due to interest and knowledge of health professionals about PC were reported by 76% of doctors and 75% of nurses. Among encouragement ideas to provide PC were dealing with staff educational needs (72%), improved working conditions (77%) and establishing a special PC unit (49)%. An independent PC unit was suggested by 27.7% of participants and there was no difference between the hospitals. To overcome the barriers for integration of PC into health systems, providing education for health professionals and patient relatives, raising awareness in society, financial arrangements and providing infrastructure were suggested. The necessity for planning and programming were emphasized. Conclusions: In our study, the opinions and perspectives of hospital managers and clinical directors were similar to current approaches. Managerial needs for treating cancer in efficient cancer centers, increasing the capacity of health professionals to provide care in every stage of cancer, effective education planning and patient care management were emphasized.

국제금융위기 이후 국내 재벌 계열사들의 수익성 변화요인에 대한 재무분석 (Financial Analysis on Changes in Profitability for Chaebol Firms in the Post-period of the Global Financial Turmoil)

  • 김한준
    • 한국산학기술학회논문지
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    • 제20권5호
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    • pp.352-362
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    • 2019
  • 본 논문에서는 경영학 재무 분야에서 국내외적으로 지속적인 관심의 대상이지만, 학문적 의견 일치를 보이지 못하고 있는 주제가 연구되었다. 즉, 기업의 수익성에 대한 재무적 결정요인과 상호 차별성이 가설검정을 통하여 상호 비교되었다. 연구 분석 방법과 관련하여 본 연구에서는 국내 재벌 계열사들을 대상으로 표본기간은 국제금융위기 이후의 기간으로 설정되었으며 시장가치와 장부가치 기준의 두 분류의 수익성 지표들이 각각 분석되었다. 첫 번째 가설검정 결과 관련, 총 7개의 설명변수들 중, 기업 규모와 부채비율을 제외한 나머지 변수들이 재벌기업들의 수익성 결정에 유의성 있는 영향을 줄 수 있는 재무적 요인들이었으며, 동 결과는 비교그룹인 비재벌 소속 기업들에 대한 검정 결과와도 일반적으로 유사하였다. 또한, 다항로지스틱 모형을 활용한 두 번째 가설 검정에서는, 표본기업인 재벌기업들이 수익성 수준을 기준으로 3단계로 분류되었다. 이를 기준으로 부채비율, 부도위험성 그리고 잠재성장성을 나타내는 변수들이 재벌기업들 간의 차별성을 나타내는 변수들로서 판명되었다. 본 연구의 결과들은 국제금융위기라는 재무적 시점을 경험한 국내 재벌기업들의 수익성 결정요인들을 판명하는 측면에 새로운 방향을 제시할 수 있다고 판단하며, 또한 선순환적 관점에서 정부와 기업을 포함한 이해관계자들의 향후 이익 제고에도 기여할 수 있다고 판단된다.

금융상품 비교/추천 마이데이터 서비스 이용 의도에 관한 연구 (A Study on the Intention to Use Personal Financial Product Recommendation MyData Service)

  • 조성훈;진정숙;박주석
    • 한국빅데이터학회지
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    • 제7권2호
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    • pp.173-193
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    • 2022
  • 데이터 3법 개정에 따라 새롭게 금융분야 마이데이터 산업이 도입되었다. 마이데이터 서비스는 맞춤형 금융상품 비교/추천, 맞춤형 소비 조언 등 개인 맞춤형 서비스를 제공한다. 2022년부터 마이데이터 서비스가 시작되었지만 현재 서비스 이용은 크게 활성화되지 못하고 있다. 본 연구는 개인 맞춤형 금융상품 비교/추천 등 금융 소비자 관점에서 마이데이터 서비스 이용에 미치는 요인에 대해 가치기반수용모델을 통해 연구하고자 했다. 이익(Benefit)과 희생(Sacrifice) 변수를 이용하여 금융 소비자들이 갖는 마이데이터 서비스에 대한 지각된 가치와 이용 의도와 관련된 요인을 검증하였다. 조절변수로는 개인 혁신성을 이용하였다. 연구 결과, 맞춤형 상품 비교/추천 서비스는 금융 소비자의 마이데이터 서비스 이용 의도에 중요한 영향을 준다는 것을 알 수 있었고, 개인 혁신성이 조절변수로서 영향을 준다는 것을 알 수 있었다. 마이데이터 서비스 시행 후, 1년이 경과하지 않은 시점에서 소비자의 인지된 가치를 연구하였기에 시기적으로 선행 연구로서 의의가 있다고 할 수 있다. 또한 실무적으로는 마이데이터 서비스의 방향성과 마케팅 소구점을 확인할 수 있었다.

Using Analytic Network Process to Establish Performance Evaluation Indicators for the R&D Management Department in Taiwan's High-tech Industry

  • Liu, Pang-Lo;Tsai, Chih-Hung
    • International Journal of Quality Innovation
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    • 제8권3호
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    • pp.156-172
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    • 2007
  • The high-tech industry is the economic lifeline for Taiwan. Its characteristics are short product life cycle, rapid changes in the market, and a high obsolescence rate for new products. Under globalization, the high-tech industry has adopted Information Technology (IT) to shorten the manufacturing process, reduce costs and conduct product research and development (R&D) to increase the core competence of enterprises and achieve the goal of sustainable operations. Enterprises should actively strengthen their integration with internal and external resources and lead in R&D management to increase industrial operating performance. Effectively managing operations and R&D management evaluation in Taiwan's High-tech Industry has become a critical subject. This study adopted 4 major Balanced Scorecard (BSC) perspectives to establish the Total Performance Evaluation Indicators for the R&D management department in Taiwan's High-tech Industry. The Analytic Network Process (ANP) was applied to evaluate the overall performance of the R&D management department. The research framework is divided into 2 phases. The first phase is combined with the 4 major perspectives, Financial, Customer, Internal Business Process and Learning and Growth, as the related indicators for each measurement perspective. The Key Performance Indicators (KPI) were selected using Factor Analysis to identify the key factor from the complicated indicators. The relationship between the characteristics of each BSC's evaluation perspective is dependence and feedback. This study applied ANP to conduct the calculation and adjustment of correlation between each KPI, and determine on their relative weights for the objective KPI. The "Financial Perspective" for R&D management department in Taiwan's High-tech Industry focused on the budget achievement rate of R&D management. The weight indicator value is (0.05863). The "Customer Perspective" focused on problem-solving satisfaction. The weight value of this indicator is (0.17549). The "Internal Business Process Perspective" focused on the quantity and quality of R&D. The weight value of this indicator is (0.13506). The "Learning and Growth Perspective" focused on improving competence in the research personnel's professional techniques. The weight value of this indicator is (0.02789). From the total weighting indicators, the order of the Performance Indicators for the R&D management department in Taiwan's High-tech Industry is: (1) Customer Perspective; (2) Internal Business Process Perspective; (3) Financial Perspective; and (4) Learning and Growth Perspective.