• The Journal of Asian Finance, Economics and Business
• /
• 제7권8호
• /
• pp.309-321
• /
• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• 보건의료산업학회지
• /
• 제11권2호
• /
• pp.1-15
• /
• 2017

Objectives : This study aimed to identify the perception of quality improvement in health care and operational performance after the implementation of the Healthcare Accreditation. Methods : Data were collected from 5 hospitals that have experienced the 2th Healthcare Accreditation in Busan, South Korea. A Likert 5-point scale was used to measure the research variables and a structured questionnaire was used. Finally, 206 valid cases were analyzed using SPSS win 18.0. For hypothesis testing, hierarchical multiple regression analysis were performed. Results : The perception of quality improvement in health care after the implementation of the Healthcare Accreditation was higher than the operational performance. In the customer orientation and job performance, the perception of quality improvement in health care and operational performance had a significant influence. Conclusions : It is necessary to use the Healthcare Accreditation as a virtuous cycle of management that can ensure enforcement of workplace regulations and improve the members'ability to provide high quality medical services.

• 국제학술발표논문집
• /
• The 5th International Conference on Construction Engineering and Project Management
• /
• pp.188-195
• /
• 2013

Construction operations generate a significant amount of air pollutant emissions, including carbon emissions. The environmental performance of construction operations is closely relevant to the operational efficiency of each resource employed, which indicates how efficiently each resource (e.g., construction equipment) is utilized. In this context, monitoring the operational efficiency of construction equipment provides key information in managing and improving the environmental performance and productivity of construction operations. In this paper, we report our efforts to measure the operational efficiency of construction equipment, using low-cost accelerometers. An experimental study and real-world case studies are conducted to demonstrate the feasibility of the proposed approach. The results have shown the potential of this approach as an economically feasible means of monitoring the environmental performance of construction operations.

• International Journal of Quality Innovation
• /
• 제6권1호
• /
• pp.24-34
• /
• 2005

This research topic evaluates the effectiveness and importance of environmental protection in the 21st century in light of the increasing demand on the earth's natural resources and the pressures on economic and industrial development to provide dynamic power. As the world and our fellow citizens become more conscious of environmental protection, companies are under greater pressure whilst pursuing economic growth. Therefore, domestic manufacturers have been devoting efforts to promote environmental management. This research conducts survey using questionnaires on the operational performance of the manufacturers who have ISO 14000 series accreditation and certification. The survey considers five dimensions/functions within a manufacturer, financial management, human resources management, production management, and marketing management. A total of 35 indices are used for analysis of the effects that the location, history, industry, number of employees, amount of capital, and revenue may have on the performance. This research targets the manufacturers approved of ISO 14000 series certification by Environment Administration Association. The statistical methods deployed are descriptive statistics, T-test, and single factor analysis of variance used for analysis. The conclusions reveal that a certain level of performance has been achieved in every dimension. After T-test, all the indices have reached a significant level. The indications are that ISO 14001 benefits all manufacturers the level of benefits however varies from company to company.

• Journal of Smart Tourism
• /
• 제1권2호
• /
• pp.13-18
• /
• 2021

Hotels have recently started to implement enterprise information systems to measure and report sustainability indicators in a smart manner. However, a complex ownership structure in a hotel chain prevents full smart systems adoption at the individual property level. This study explores how a smart sustainability performance measurement system (SPMS) for waste management adoption correlates with customer ratings, customer reviews, operational efficiency scores, and between franchised and corporate-managed properties. We derive insights from the secondary data constructed from multiple sources for a large multinational hotel chain hotel. The findings suggest that hotels that adopt SPMS have better operational efficiency scores and more customer reviews. Within the hotels that adopted SPMS, corporate-managed hotels have a lower level of ratings than franchised hotels, but they have higher operational efficiency scores and more reviews. We discuss research implications for the concept of smart tourism and hotel management literature and managerial implications.

• 한국산업정보학회논문지
• /
• 제26권6호
• /
• pp.61-80
• /
• 2021

As the business environment becomes more rapid and unpredictable change, greater diversity, increased complexity, and intensified competitive pressures, supply chain risk management has been growing attention over the past several decades. However, little of known about how absorptive capacity can mitigate supply chain risk for improving operational performance despite its important role in responding to supply chain risk. Therefore, we aim to examine the role of organizational-level absorptive capacity on operational performance, and further identify how the interplay of individual-level and organizational-level absorptive capacity results in operational performance. Our results represent not only direct but also indirect effects of supply chain risk on operational performance, mediated by organizational-level absorptive capacity. Furthermore, this study reveals that individual-level absorptive capacity enhances the effect of organizational-level absorptive capacity on operational performance.

• 벤처혁신연구
• /
• 제7권1호
• /
• pp.167-182
• /
• 2024

본 연구는 한국의 대규모 기업집단 형태인 재벌 구조를 중심으로 그룹 내의 기업들 사이에서 운영관리 성과의 전이가 발생하는지를 실증적으로 분석하는 것을 목표로 한다. 공급사슬 관점에서 재벌 그룹은 수평·수직적으로 통합되어 그룹 내 기업들끼리 긴밀한 협력이 가능한 구조로 고려할 수 있는데, 기존 문헌들에서도 재벌 그룹 내 기업들 간 유형·무형의 자원들이 공유되고 있음을 언급하고 있다. 이러한 관점에 기인하여, 본 연구에서는 자원의 협력적 활용이라는 측면에서 재벌 그룹 내 기업들간의 운영관리 성과가 전이될 수 있음을 살펴보고자 하였다. 이를 위해 한국의 공정거래위원회에서 정의한 대규모 기업집단, 즉 재벌에 대한 정보를 수집한 뒤 그룹 내 기업들에 대한 자료를 수집하였다. 이후 매출액을 기준으로 그룹 내에서 가장 매출액이 큰 기업을 선도 기업, 그리고 그 외의 기업들을 소속 기업으로 정의한 뒤 선도 기업의 재고 및 설비 관리의 성과와 소속 기업의 재고 및 설비 관리의 성과간에는 유의미한 양의 연관성이 있음을 알 수 있었다. 이를 통해 본 연구는 경영학적으로 재벌 그룹 내에서 운영관리 성과가 전이된다는 것을 실증적으로 확인하였으며, 본 연구의 결과를 바탕으로 기업들에게 그룹 내 기업들간의 협력체계를 강화해야 한다는 것을 실질적으로 제언할 수 있다. 또한, 운영관리 관점에서 재벌 그룹을 규명하고 운영관리 성과의 전이효과를 실증적으로 제시했다는 점에서 학문적인 시사점을 제안할 수 있을 것으로 기대한다.

• Journal of Information Technology Applications and Management
• /
• 제24권1호
• /
• pp.63-79
• /
• 2017

This study is a subsequent research results of Lee and Hwang (2015) and presents results of the case in which an information system is developed and applied for the performance management scheme proposed by the early study. This study aims to provide the organizations that want to implement and apply an effective IS operational performance management scheme with the practical alternatives that they may consider. This study first summarize the major contents of the performance management scheme proposed by the early study. Then, the processes and detailed contents in which an information system is developed in order to operate and improve the performance management scheme. The specific contents provided by the study include the system development environments and methods, system architecture, and application structure. Finally, this study summarizes the major results of the study and suggests future research directions.

• 디지털융복합연구
• /
• 제18권1호
• /
• pp.11-21
• /
• 2020

본 연구는 경기도를 주요 분석대상으로 하여 공유재산 보유현황, 관리체제와 운영성과, 운영의 한계점 등을 분석하였다. 또한 경기도와 서울특별시, 인천광역시 등의 타 광역단체들의 공유재산 관리체제를 비교·분석하여 시사점을 얻고자 하였다. 동시에 경기도 전체 공유재산 실무담당자를 대상으로 공유재산 운영과 관련된 설문조사를 실시하였다. 분석결과, 경기도는 재정자립도가 완전하지 않기 때문에 재원확충이 중요인데도 불구하고 공유재산의 세외수입 실적이 보유규모에 비해 미미한 수준이다. 그 원인으로는 무엇보다도 공유재산 관리전담부서가 별도로 신설되어 있지 않고 기존의 업무를 담당하는 주무부서도 행정력이 부족하다는 점이 주요 원인이라 판단된다. 따라서 본 연구에서는 공유재산의 운영 성과와 기타 재산 가치를 증대시키기 위해서는 공유재산 전담부서를 신설할 것을 제안하고자 한다. 설문조사에서도 공유재산 운영 성과를 개선시키려면 현재의 관리체제를 개편해야 하며 그 개편방향은 전담부서의 신설이어야 한다는 인식이 형성되어 있음을 확인할 수 있었다.

• Architectural research
• /
• 제14권1호
• /
• pp.35-44
• /
• 2012

Build-Transfer-Lease (BTL) was introduced to the domestic construction market in 2005. Now, seven years later, the BTL model is most active for educational facilities. In 2011, 93 educational facility projects entered the maintenance stage. Considering the characteristics of today's BTL projects for educational facilities, the main issues are the initial performance and maintenance of educational facilities and the service-providing status for the 20-year operational management period, in relation to providing safety and convenience to students, the facility users. Seeking a solution, local education offices and departments in charge of BTL under the Ministry of Education, Science, and Technology have been exploring various methods of evaluating operational maintenance performance from various perspectives. For educational facility BTL projects, however, the appropriateness of initial operation performance evaluation, rather than considering the 20-year operational management period, is controversial in regards to sustainability. On this account, performance evaluation items in four areas-operational maintenance evaluation, facility performance status evaluation, maintenance subject evaluation, and sustainable change response evaluation-should be extracted. An indicator of facility performance evaluation is presented in this study through an AHP survey targeting experts, as part of establishing an operation performance evaluation system for educational facility BTL projects.