• The Journal of Asian Finance, Economics and Business
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• 제8권9호
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• pp.211-217
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• 2021

The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders' perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

• 한국관광식음료학회지:관광식음료경영연구
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• 제9권
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• pp.273-302
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• 1998

INTERNATIONAL MONITORY FUNDS wave swept the Economic structural insolvency lies one upon another with low growth, low trust, low prices, low interest and low employment as[2 down 3 up] phenomenons have been distinguished and low enterprise a control of structures due to forecasting 200 million unemployment, including 600 million unemployed the head of a family population have a difficulty in their life. Only way to give them hope is through the commencement of an enterprises to have 2nd career development. But end of 1995, 467,00 dining out companies have been established and recently business are in depression. There are many business conditions of change of business or reduce operations, if unemployment populations of 5%, 100,000 peoples doing the commencement of an enterprises, enormous number of dining out companies will be increased and the competition will be fierce, especially those who have short knowledge and experience doing the commencement of an enterprises have high failure than success which will give a problems to society. Our study is to make the commencement of an enterprise to reducing the faiure and to be successful for main point to successful commencement of an enterprise, the established can self capability and mental condition, the main important factor is types of industry selection, successful and those established who takes this conditions will very carefully inspect various matters by scientifically and rationally mind industrys propulsion graphs and open official fixture graphs will framing detail factors. One by inspect the reduction of failure, and successful commencement of an enterproses mind industry have been studied.

• 한국조리학회지
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• 제10권1호
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• pp.32-45
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• 2004

This study is about choice attribution of customers make in food and beverage events. The researcher provided practical plans to uplift food-related enterprises and activate management through surveys and positive analyses, targeting customers who use food services. First of all, all event plans must include customer demands, social changes, special qualities of the business, and market research. Second, low demand season must be customers will be induced to the events. Third, prediction for market variable and solutions must be thoroughly examined and plans should look into the future to maintain a long period of time. Fourth, sufficient communication between planners and employees should be made before the event starts, so that food and beverage businesses can gain trust and quality of event services.Fifth, immaterial service and visible goods/menus in business of food and beverage events must be closely matched. Sixth, menus introducing a variety of merchandise, quality of nutrition and health of the business should be developed. Also, events from countries(regions) should be hold to create a market of cultural exchange. Seventh, for hereafter event plans, feedbacks are needed concerning customers needs and demands through customer care, after the food and beverage events. Eight, faculty management for convenience, kindness, safety, and life preserver accommodations in parking areas must be made, as automobiles are necessaries for people in Mycar era. The ninth, off-line and on-line care through on-line business construction and production of homepage must be done, due to the fact that even the well-made events are bound to fail if they are not delivered to the customers.

• 유통과학연구
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• 제20권2호
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• pp.65-77
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• 2022

Purpose: This study aims to identify factors affecting the adoption of e-commerce by household businesses in Vietnam's food and beverage industry. Research design, data and methodology: The integrated TAM and TOE frameworks and ten hypotheses were developed to test the relationship between relevant factors. A cross-sectional survey was conducted to collect valid data from 992 respondents who run F&B household businesses in Vietnam. Results: The empirical research results confirm all proposed hypotheses that e-commerce adoption is affected by the perceived usefulness, the perceived ease of use, vendor support partners, social expectancy, competitive pressure, subjective norm, and household resources. Meanwhile, technical readiness, environment readiness, and organization readiness are intermediate variables that influence the implementation of e-commerce in food and beverage distribution. Conclusions: The findings suggest effective orientations to foster the food and beverage e-trading practice for household businesses in developing countries. Accordingly, to encourage private household businesses to adopt e-commerce, it is necessary to focus on improving business resources, technology readiness, environment readiness, and organization readiness through raising awareness of usefulness, benefits, perceived ease of use, and increased support of vendor partners. Future research can focus on improving the efficiency of e-commerce applications in F&B distribution for both household businesses and larger-scale enterprises.

• 유통과학연구
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• 제17권3호
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• pp.31-39
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• 2019

Purpose - This study aims to investigate and analyze the factors that affect women's work productivity based on ethnic in the food and beverage industry. Also, it is also to determine whether there are differences in the productivity of female workers based on these ethnic groups. Research design, data, and Methodology - The approach of this research is quantitative by using multiple linear regression analysis and analysis of different tests using SPSS and tested on 114 samples of female workers in various small-scale, medium-sized food and beverage industry categories and large in Makassar City, Indonesia. Determination of samples based on proportional stratified sampling. Industry sampling criteria based on some workers, assets and wealth. Results and Conclusions - The results of this study state that health, years of service, work ethic, age, wages, and work environment have a significant effect on work productivity. While the level of education, the number of dependents does not have a considerable impact, the fact that there is a difference in the productivity index of female workers in a significant sector is compared to small and medium scale enterprises, including the variables of government policies related to pension insurance, work accident insurance and health insurance.

• 한국관광식음료학회지:관광식음료경영연구
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• 제16권2호
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• pp.57-78
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• 2005

This study is concerned with the factors of choice properties of leasure tourism. The seven factors of choice properties can be identified. They are tourism convenience, tourism service, tourism characteristics, tourism image and tourism famousness. The choice properties of leisure tourism become significant depending upon population size and use type characteristics. Furthermore, tourism service, tourism image and tourism famousness need to be enforced strategically because the choice properties are largely influenced by revisits, mouth-to-mouth effects, satisfaction, etc. In conclusion, this study found that the choice properties determine the preference and purchasing activities in choosing leisure tourism destination. In addition, this study provides leisure tourism oriented marketing information to tourism business enterprises so that they can perceive major factors affecting to the choice properties.

• 한국관광식음료학회지:관광식음료경영연구
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• 제16권2호
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• pp.79-95
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• 2005

This study clarified the fact that the existing 'manpower supply and demand plans', preceding studies, theoretical researches of the past cannot satisfy the multi-goals of organizations, instead, the existing plans focused on only the number of customers and total amount of service. Next, a necessity of more proper manpower plans that consider comprehensive goals of the organizations is suggested then, this study tried to make the countermeasures. As for studying methods, a priority sequence in the organizations' manpower management's goals is set by AHP(Analytic Hierarchy Process), a business administrative scientific skill. Proper manpower policies of the food service enterprises, which satisfy the organizations' multi-goals, are established by GP(Goal Programming). Based on it, mid and short term 'manpower supply and demand plans' are established. For the purpose of increasing the study's efficiency, example studies are conducted in one family restaurant. The limit of this study is that inner personnel management details such as promotion, new personnel appointments, unemployment, retirement were not considerately considered. Therefore, the future studies should think over those limits and research the labor-force supply from the outside also.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.265-274
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• 2022

MSMEs in the food and beverage industry play a critical role in the Indonesian economy since they account for the majority of the manufacturing sector's GDP. Despite its importance, it is unable to compete on a worldwide scale due to a lack of technological adoption. As a result, the purpose of this study is to look into the concerns and challenges that F&B MSMEs have when it comes to technology adoption. An online survey of 626 MSMEs and in-depth interviews as well as focus groups with diverse stakeholders from four provinces, namely West Java, East Java, South Sulawesi, and North Sumatera, provided the data for this study. To be thorough, the approach used in the study is based on the Technology, Organization, and Environment (TOE) framework. According to the findings, the majority of MSMEs use technology for marketing and sales, mainly through e-commerce. Meanwhile, for a variety of reasons, most of them continue to rely on traditional and semi-automatic technologies for production. According to the TOE framework, MSMEs lack those three parts of the technology adoption framework, particularly the environmental aspect, which is mostly due to a lack of cooperation among stakeholders. Finally, as a policy proposal, we offer a comprehensive technology adoption strategy based on the findings through an integrated MSMEs development information system including many important stakeholders.

• 한국관광식음료학회지:관광식음료경영연구
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• 제14권2호
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• pp.39-63
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• 2003

Hotel Enterprises are coping with changing circumstances by utilizing ABM and are downsizing for the sake of Innovation Results by setting up ERP(Enterprise Resource Planning) system. This study is intended to explore the correlations between Activity Based Management(ABM) of Strategic Management and ERP System Satisfaction, and the relations between ERP System Satisfaction and Downsizing. And through this, the methods of effective Strategic Management Development and efficient Downsizing will be suggested The objectives of this study are as follows: (1) to research the definition of Tourist Hotels' ABM (2) to examine the correlations between AMB and ERP system Satisfaction (3) to study the relations between ERP System Satisfaction and Downsizing Study Hypotheses, referring to preceeding study of Doo-jin Kong(2002) and DeLone & McLean, were set up to verify the Study Model. Data Analyses include the questionnaire survey of the Hotels using ERP system, reliability analysis, and regression analysis: for these analyses was used SPSS 10.0, the statistics package program. The conclusions show: First, ABM influences ERP System Satisfaction. Second, ERP System Satisfaction influences Downsizing. Therefore, ABM of Tourist Hotels needs to systematically take advantage of the Information Factors from ERP system and to maximize results by executing Downsizing through System development.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.303-314
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• 2021

The higher the firm performance, the more chances enterprises can expand and develop their production, create jobs, and improve the workers' living quality. The main objective of this study was to measure the internal factors influencing the firm's performance of food and beverage (F&B) firms listed on the Hanoi Stock Exchange (HNX). Data was collected on 15 F&B firms listed on the HNX from 2015 to 2019 We use mixed research method, both qualitative and quantitative. For the quantitative research method, the supporting tool is Stata13 software. The results via Ordinary Least Squares (OLS) regression method show the impacts of internal factors with the following observed variables: the ratio of short-term debt to total liabilities (CS1) and total assets (S2) have an opposite impact (-) on ROA and ROE; debt-to-total assets ratio (CS2) has an opposite effect (-) on ROA; growth of total assets (G2) of the growth factor positively affects (+) ROA and ROE, the remaining factors do not affect ROA and ROE; and internal factors do not influence ROS. Based on the findings, some recommendations have been proposed to help the F&B firms listed on the Hanoi Stock Exchange improving their firm performance in the future.