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비영리 공연조직의 재정성과에 관한 연구 - 미국오케스트라를 중심으로 - (A Study on the Financial Performance for Nonprofit Performing Arts Organizations: Focusing on American Symphony Orchestras)

  • 박선미;최영준
    • 예술경영연구
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    • 제50호
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    • pp.33-63
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    • 2019
  • 본 연구는 비영리 공연조직의 재정성과를 살펴보고 조직의 생존 전략 방안을 제시하는 데 있다. 미국오케스트라의 상위 73개 단체의 IRS 990tax의 데이터를 최종분석에 사용하였다. 종속변수인 재정성과는 후원성과와 매출성과로 구분하였고, 독립 변수는 외부환경, 문화자본, 내부역량, 정부요인, 사회자본으로 하였다. 분석기법은 패널 GLS를 사용했다. 후원성과의 결정요인으로 주별 취업자 수, 오케스트라 연령, 규모, 지휘자의 미국국적, 정부지원금, 자원봉사자수가 정(+)의 관계로 나타났으며 주별 문화예술시장의 크기는 부(-)의 관계가 나타났다. 주별 1인당 총생산량과 학사 학위 이상 소지자 비율, 1인당 여가지출비용은 유의미한 관계가 나타나지 않았다. 매출성과의 경우 주별 취업자 수, 교육수준, 오케스트라 연령, 규모, 지휘자의 미국 국적, 정부지원금, 자원봉사자 수는 정(+)의 관계가 나타났고 문화예술시장의 규모는 부(-)의 관계가 나타났다. 이번 연구는 비영리 공연조직의 성과측정 방안을 제시하며, 특별히 사회자본이 조직의 성과를 내는데 영향을 끼치는 요인이란 것을 발견하는데 의미가 있다. 하지만 문화자본이 재정성과에 절대적인 영향을 주지 않는다는 점이 나타났고, 조직의 크기별로 다소 다른 결과가 나온 것은 추후 연구로 살펴봐야 할 것이다. 본 연구를 통해 앞으로 국내외 비영리 공연조직의 성과를 향상시키고 지속가능한 경영을 위한 전략을 세우는 데 도움을 줄 것으로 기대한다.

산양삼 경영 표준진단표의 개발 및 현지 적용 (The Development and Application of Standard Diagnostic Table for Mountain Ginseng Management)

  • 전준헌;이성연;이정민;지동현;김연태;강길남
    • 한국산림과학회지
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    • 제103권4호
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    • pp.622-629
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    • 2014
  • 산양삼 재배자가 스스로 경영 수준을 진단하여 문제점을 파악하고 이를 개선해 나갈 수 있도록 경영 표준진단표를 개발하여 활용하고자 하였다. 산양삼 경영 표준진단표는 임가 일반 현황과 경영 성과 지표, 그리고 경영수준 진단을 위한 3개의 대분류 항목 및 18개의 중분류 항목으로 구성되어 있다. 산양삼 경영 표준진단표의 작성을 위해 산양삼 주산단지 15개 시 군 81개 임가의 경영 실태 조사를 실시하였으며 경영수준 진단을 위해서 18개 중분류 항목 점수를 합산하여 총점을 산출하였다. 조사 결과 81개 임가의 평균 점수는 57.2점으로 나타났으며 조사 임가의 58%가 40점 이상 60점 미만에 해당하는 것으로 나타났다. 지역별로 평균점수를 비교해 보면 전북이 52.9점으로 가장 낮고, 경남이 61.4점으로 가장 높게 나타났다. 경영기반 지표에서는 재배자들이 재배 특성상 인위적으로 상을 만들지 않고 재배하는 경우가 많아 채종포 조성(상높이)에 대한 항목의 평균 점수가 1.59점으로 낮게 나타났다. 생산기술 수준 지표에서는 병해충 관리 항목의 평균 점수가 1.28점으로 재배자의 90%이상이 병해충 예찰을 하지 않는 것으로 나타났다. 파종 및 식재방법, 종자에 대한 항목은 경남 함양에서의 평균 점수가 4.00점, 4.47점으로 특히 높게 나타났으며 경영 및 판매능력 지표에서는 경영기록 및 분석 항목의 평균 점수가 2.20점으로 낮게 나타나 여전히 재배 임가에서는 경영기록 등 경영관리가 미흡한 것으로 나타났다.

심리적 계약 위반이 OS이용자의 배신 행동에 미치는 영향: 윈도우 XP 기술적 지원서비스 중단 사례 (The Effects of Psychological Contract Violation on OS User's Betrayal Behaviors: Window XP Technical Support Ending Case)

  • 이은곤
    • Asia pacific journal of information systems
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    • 제24권3호
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    • pp.325-344
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    • 2014
  • Technical support of Window XP ended in March, 8, 2014, and it makes OS(Operating System) users fall in a state of confusion. Sudden decision making of OS upgrade and replacement is not a simple problem. Firms need to change the long term capacity plan in enterprise IS management, but they are pressed for time and cost to complete it. Individuals can not help selecting the second best plan, because the following OSs of Window XP are below expectations in performances, new PC sales as the opportunities of OS upgrade decrease, and the potential risk of OS technical support ending had not announced to OS users at the point of purchase. Microsoft as the OS vendors had not presented precaution or remedy for this confusion. Rather, Microsoft announced that the technical support of the other following OSs of Wndow XP such as Window 7 would ended in two years. This conflict between OS vendor and OS users could not happen in one time, but could recur in recent future. Although studies on the ways of OS user protection policy would be needed to escape from this conflict, few prior studies had conducted this issue. This study had challenge to cautiously investigate in such OS user's reactions as the confirmation with OS user's expectation in the point of purchase, three types of justice perception on the treatment of OS vendor, psychological contract violation, satisfaction and the other betrayal behavioral intention in the case of Window XP technical support ending. By adopting the justice perception on this research, and by empirically validating the impact on OS user's reactions, I could suggest the direction of establishing OS user protection policy of OS vendor. Based on the expectation-confirmation theory, the theory of justice, literatures about psychological contract violation, and studies about consumer betrayal behaviors in the perspective of Herzberg(1968)'s dual factor theory, I developed the research model and hypothesis. Expectation-confirmation theory explain that consumers had expectation on the performance of product in the point of sale, and they could satisfied with their purchase behaviors, when the expectation could have confirmed in the point of consumption. The theory of justice in social exchange argues that treatee could be willing to accept the treatment by treater when the three types of justice as distributive, procedural, and interactional justice could be established in treatment. Literatures about psychological contract violation in human behaviors explains that contracter in a side could have the implied contract (also called 'psychological contract') which the contracter in the other side would sincerely execute the contract, and that they are willing to do vengeance behaviors when their contract had unfairly been broken. When the psychological contract of consumers had been broken, consumers feel distrust with the vendors and are willing to decrease such beneficial attitude and behavior as satisfaction, loyalty and repurchase intention. At the same time, consumers feel betrayal and are willing to increase such retributive attitude and behavior as negative word-of-mouth, complain to the vendors, complain to the third parties for consumer protection. We conducted a scenario survey in order to validate our research model at March, 2013, when is the point of news released firstly and when is the point of one year before the acture Window XP technical support ending. We collected the valid data from 238 voluntary participants who are the OS users but had not yet exposed the news of Window OSs technical support ending schedule. The subject had been allocated into two groups and one of two groups had been exposed this news. The data had been analyzed by the MANOVA and PLS. MANOVA results indicate that the OSs technical support ending could significantly decrease all three types of justice perception. PLS results indicated that it could significantly increase psychological contract violation and that this increased psychological contract violation could significantly reduce the trust and increase the perceived betrayal. Then, it could significantly reduce satisfaction, loyalty, and repurchase intention, and it also could significantly increase negative word-of-month intention, complain to the vendor intention, and complain to the third party intention. All hypothesis had been significantly approved. Consequently, OS users feel that the OSs technical support ending is not natural value added service ending, but the violation of the core OS purchase contract, that it could be the posteriori prohibition of OS user's OS usage right, and that it could induce the psychological contract violation of OS users. This study would contributions to introduce the psychological contract violation of the OS users from the OSs technical support ending in IS field, to introduce three types of justice as the antecedents of psychological contract violation, and to empirically validate the impact of psychological contract violation both on the beneficial and retributive behavioral intentions of OS users. For practice, the results of this study could contribute to make more comprehensive OS user protection policy and consumer relationship management practices of OS vendor.

An Analytic Case Study on the Management of an Upper-level General Hospital(2010-2012)

  • Park, Hyun-Suk;Lee, Jung-Min;Baek, Hong-Suck;Lee, Jun-Ho;Park, Sang-Sub
    • 한국임상보건과학회지
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    • 제2권1호
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    • pp.1-16
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    • 2014
  • Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

정부창업지원 프로그램 참여에 따른 ICT 기업 프로파일링과 성과창출 메커니즘 (ICT Company Profiling Analysis and the Mechanism for Performance Creation Depending on the Type of Government Start-up Support Program)

  • 하상집;박도형
    • 지능정보연구
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    • 제28권3호
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    • pp.237-258
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    • 2022
  • 국내 ICT 산업은 세계 시장 환경이 변화함에 따라, 세계에 미치는 영향력이 점차 커지고 있다. 이 산업은 국가 경제에 기술적, 사회적 측면에서 중요한 원동력으로 여겨지고 있다. 특히 ICT 산업 내 중소기업은 다양성 추구, 기술 발전 및 고용 창출 측면에서 국내 경제 발전의 반드시 필요한 주체로서 여겨지고 있다. 하지만 대기업이나 중견 기업에 비해 작은 규모이기 때문에, 불완전하고 급변하는 환경 속에서 중소기업이 차별화된 전략을 가지고 살아 남기 어려운 상황에 직면해 있다. 그래서 중소기업은 자신이 가진 역량을 향상시키기 위해서 많은 노력을 해야 하며, 정부도 이들이 지속적으로 경쟁력을 갖추도록 기업 내부자원에 맞는 바람직한 도움을 제공해 줄 필요성이 있다. 본 연구는 정부지원 프로그램에 참여하고 있는 ICT 중소기업의 유형을 분류하고, 각각의 유형별로 기업들이 가지고 있는 자원들과 성과창출 간의 관계를 분석하였다. 분석 자료로는 과학기술정보통신부에서 매년 실시하고 있는 ICT 중소기업 실태조사의 데이터를 사용하였다. 이를 위해, 본 연구는 첫번째 단계에서 ICT 중소기업들을 정부지원 프로그램 경험에 따라 공통의 요소를 기반으로 군집화 하였다. 세 개의 군집이 의미 있게 분류되었으며, 각각의 군집은 '적극적 참여형,' '초기 지원형,' '홀로서기형'으로 명명하였다. 두번째 단계로, 본 연구는 각 군집에 대해 프로파일링 분석을 통해 각 군집의 특성을 비교하였다. 본 연구가 수행한 세번째 단계는 군집별로 R&D 성과창출 메커니즘을 회귀분석을 통해 알아보았는데, 각 군집별로 서로 상이한 요인들이 성과창출에 영향을 주었고, 그 영향력의 크기도 서로 달랐다. 구체적으로, "적극적 참여형"은 "현재 보유 인력", "기술경쟁력", "전년도 R&D 투자액"이 "R&D 성과창출"에 중요한 요인들로 밝혀졌다. "초기 지원형"은 "연구개발전담조직 보유 여부", "전년도 R&D 투자액", "대기업 매출 비중", "대기업 납품 벤더 비중"이 성과에 기여하는 것으로 파악되었다. 마지막으로 "홀로서기형"의 경우, "현재 보유 인력"과 더불어 "미래 충원 계획", "기술경쟁력", "R&D 투자액", "대기업 매출 비중", "해외매출 비중"이 유의한 관계를 보여주었다. 본 연구는 정부의 창업프로그램 참여 방식에 따라, 향후 중소기업을 지원할 때, 어떤 전략을 수립해야 하는지를 보여준다는 정책적 시사점을 가지며, 구체적으로 어떤 지원을 제공해야 하는지에 대한 가이드를 제공한다는 실무적 시사점을 가진다.

패션에 나타난 '스펙터클' 및 '스펙터클과 거리두기' (Spectacle and "Keeping Distance from Spectacle" in Fashion)

  • 박주희
    • 복식
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    • 제59권5호
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    • pp.83-100
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    • 2009
  • In the 'Society of the Spectacle', Guy Debord argued that modern life was dominated by the commodity form and the false desires it engendered. He predicted in 1967 that culture would become the driving force in the development of the economy by the end of the century, He was sure when culture becomes nothing more than a commodity, it must also become the star commodity of the spectacular society. Fashion, the starriest of star commodities with its seductive fantasy approaches to the viewers occluding the commercial reality. From this point, the spectacular property of the modern fashion can be found. This study starts on the notion that the modern fashion is on the center of capitalist consumer culture and is constructed by spectacle. On this premise, the purpose of this study is analysing the attribute of 'spectacle' and 'keeping distance £Tom spectacle' in modern fashion expressed in fashion show, fashion media and fashion store. The fashion houses in the 1990s that recognised the commercial value of shock and spectacle were eager to employ young spectacularly visible named designers. They generated the publicity necessary for sales of perfume, cosmetics, bags and diffusion range of clothes through the visible fashion show and fashion media. In the fashion show and fashion media, fashion goods as the commodity both flaunts and disguises its commercial nature in spectacle. The spectacle on the fashion store is the process turning the commodity into image to arouse viewer's higher interest. In the fashion store, the appearance of the commodity such as space, display, package is considered more importantly than its 'utility value'. Meanwhile, the study also covered the innovative trial to evade the ubiquitous 'spectacle' in fashion area.

중국의 공세적 대외행태와 동아시아 안보 (China's Assertive Diplomacy and East Asian Security)

  • 한석희
    • Strategy21
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    • 통권33호
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    • pp.37-64
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    • 2014
  • The year 2010 has been regarded as a year of China's assertive diplomacy. A series of China's behavior--including China's critical reaction to the U.S. for its sales of weapons to Taiwan, the Dalai Lama's visit to President Obama, China's arbitrary designation of 'core interests' over the South China Sea, China's inordinate reactions to the sinking of the Cheonan and Yeonpyeong bombardment, and China's activities in the Senkaku/Diaoyu island areas--has served as the witnesses to China's assertive diplomacy in 2010. The major causes of China's assertive diplomacy can be summed up by three factors: potential power transition from U.S. to China; emerging China's nationalism; and the recession of the Tao Guang Yang Hui as a diplomatic principle. But a majority of Western sinologists claim that China's assertive diplomacy is defensive in terms of its character. China's neighboring states, however, perceive its assertive diplomacy as diplomatic threat. Due to these states' geographical proximity and capability gaps with China, these neighbors experience difficulties in coping with China's behavior. In particular, China's coercive economic diplomacy, in which China tends to manipulate the neighbors' economic dependency on China for its diplomatic leverage, is a case in point for China's assertive diplomacy. China's assertiveness seems to be continued even after the inauguration of Xi Jinping government. Although the Xi government's diplomatic rhetorics in "New Type of Great Power Relationship" and the "Convention for Neighboring States Policy" sound friendly and cooperative, its subsequent behavior, like unilateral announcement of Chinese Air Defense Identification Zone (CADIZ), does not conform with its rhetoric. Overall, China's assertiveness has been consolidated as a fashion of its diplomacy, and it is likely to continue in its relations with neighbors. As a neighboring state, the ROK should approach to it with more balanced attitude. In addition, it needs to find out a new diplomatic leverage to deal with China in accordance with its security environment, in which China plays a growing role.

패밀리 레스토랑의 가격 전략 수립을 위한 가격민감성 분석 사례 연구 (A Case Study for Pricing Strategy Planning of a Family Restaurant Using Price-Sensitivity Measurement)

  • 최미경;이봉식
    • 대한지역사회영양학회지
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    • 제11권2호
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    • pp.253-260
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    • 2006
  • The purpose of this study was to suggest menu pricing strategy based on understanding about customer perceived value of products and services. The technique known as PSM (Price Sensitivity Measurement) was used for analysis of price sensitivity for 3 menu items of a family restaurant in Seoul. A questionnaire was developed through literature review and modified after pilot test. Questionnaires for the main survey were distributed to 250 customers on their visit to the restaurant, and a total of 138 questionnaires were used for analysis (55.2%). The statistical analysis of price sensitivity was conducted using PSM, and descriptive analyses were conducted using SPSS Win (12.0). The main results of this study were as follows: the price sensitivity of beef tenderloin steak was higher than two other menus and the stress range of teriyaki chicken was almost 0, that is, the price sensitivity of teriyaki chicken was very low. Present menu prices of 3 menu items were within the range of acceptable prices, but had some distances from the optimal pricing point. From the result of this study, it was concluded that price adjustment or price promotion strategy would be effective for increase in sales of beef tenderloin steak, and marketing strategies to enhance consumers' perceptions of value should be conducted for all menu items by situations. Overall, PSM technique could be a helpful tool for researchers and managers of foodservice organizations to understand how consumers' perceptions of value are affected by the interaction of price and quality.

Space Identity를 위한 기업 상업공간 파사드 디자인 연구 (The Design Research on Facade in Corporate Commercial Space Identity)

  • 황보현욱
    • 디자인학연구
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    • 제19권1호
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    • pp.39-48
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    • 2006
  • 현재 마케팅 환경은 과거의 가격 위주 전략의 제품판매 시대를 지나 상품, 기업, 브랜드 이미지를 통한 감성마케팅 시대로 접어들었다. 특히 고객의 직접 대면 장소인 기업 상업 공간 Space Identity는 직접 체험, 감각적 자극, 즉시 만족, 사회적 관계 형성을 할 수 있는 중요한 전략 요소임에도 불구하고 대부분의 국내 기업이 CI 기본 시각 시스템을 그대로 대입하는 2차원적 디자인 고려에만 머무르고 있으며 상업공간의 다양한 기능성, 컨셉, 상품과 고객 만족에 대한 고려는 부족한 것이 현실이다. 특히 공간과 고객의 최초 대면 접점인 파사드는 시각적 정보전달, 물리적 경계 역할과 더불어 내외부 공간의 연결성을 통해 공간의 컨셉과 기업과 상품 이미지, 정보 전달 및 고객 유입 정도를 결정하는 중요한 요소이다. 본 연구는 판매, 서비스, 홍보 등이 중심이 된 기업의 상업공간 파사드를 통해 상업 공간 전반에 적용된 Space Identity 적용 사례를 조사하여 상업 공간의 기능에 따른 상품, 고객 유입을 위한 이론 연구 바탕을 마련하고, 이론적 배경과 사례에서 지적된 문제점 개선을 위한 발전된 디자인을 위한 제안을 한다.

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의복비 지출 비용에 따른 의복 구매자의 특성에 관한 연구 - 연변 조선족 여자 대학생을 중심으로 - (Consumer Characteristics depending on Average Monthly Expense for Clothing - Korean-Chinese Female College in Yanbian, China -)

  • 김순심
    • 한국지역사회생활과학회지
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    • 제15권4호
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    • pp.67-78
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    • 2004
  • This study was designed to understand purchase motivation for clothing, evaluation criteria for clothing, evaluation criteria for stores depending on average monthly expense for clothing among female college students in Yanbian, China. Questionnaire was used for measurement tools to study the subject of the thesis. Each question was rated in 5 point scale, where 1 means 'not at all' and 5 means 'definitely'. The main study was conducted against 300 female college students from May 17 to June 5, 2001. The data for the study were analyzed using SAS PC program for frequency distribution, percentage, t -test. The purchase motivation for clothing, evaluation criteria for clothing, evaluation criteria for stores are affected by average monthly expense for clothing. The result was showed as follows : A significant difference was showed in the purchase motivation, evaluation criteria for clothing, evaluation criteria for stores, preferred stores between lower group and higher group depending on monthly expense on clothing. A meaningful difference was showed in 4 areas'to try a new trend, impulsive buying at the store display, for a change of mood, for stylish appearance'in the purchase motivations for clothing depending on the monthly expense for clothing, in 2 areas'brand, trendy fashion'in evaluation criteria for clothing depending on the monthly expense for clothing, in 3 areas 'after service, hospitality of sales person, brand awareness' in the evaluation criteria for stores depending on the monthly expense for clothing, And Respondents of a high expense group for clothing showed higher means compared to a low expense group for clothing in all areas. A significant difference was showed among groups regarding preferred stores based on the monthly expense on clothing.

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