• 제목/요약/키워드: Small and medium enterprises

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Impact of Organizational Culture on the Accounting Information System and Operational Performance of Small and Medium Sized Enterprises in Ho Chi Minh City

  • HA, Van Dung
    • The Journal of Asian Finance, Economics and Business
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    • 제7권2호
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    • pp.301-308
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    • 2020
  • This study focuses on determining the impacts of organizational culture on the accounting information system and the operational performance of small and medium-sized enterprises in Ho Chi Minh City. The paper is organized in five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. Based on the samples of 353 respondents working in small and mediumsized enterprises in Ho Chi Minh City, the research employs both qualitative and quantitative methods to find the answers for research questions. Group discussion, which yields final observed variables of the factors of organizational culture is used for qualitative method. Statistics, assessment of the reliability of Cronbach's Alpha scale, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) are used for quantitative procedure. The results show that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of small and medium-sized firms in Vietnam. In addition, mission, involvement, adaptability and consistency in organizational culture are found to have positive impacts on the firm operational performance. Another finding of the study is that the accounting information system has a positive effect on operational performance of small and medium-sized firms in Vietnam.

중소기업의 동태적 경영제도에 관한 연구 - 전북지역의중소기업을 중심으로 - (A Study on the Dynamic Management System of the Small Business - Chiefly on the Small Business in Jeon-Buk Territory -)

  • 차정연
    • 산업경영시스템학회지
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    • 제7권10호
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    • pp.17-27
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    • 1984
  • In order to foster the minor enterprises effectively we will have to take a proper step to control and adjust the excessive competitions of large-enterprises and minor as well as among minor enterprises, We should promote the relationship serialized between minor - and large - enterprises and establish mediation and control organizations and governmental policies to create re-subcontract among small and medium enterprises. To help the development of medium md small enterprises in Jeon-Buk area, therefore, Kunsan city should be designated as a Growth Position City. The reason is as follows. 1) Because Kunsan is located in Middle Western Seaside geographycally, and in the central place of our country as a key point of sea-transportation, we can cultivate the national land widely. 2) As an ocean gateway city of Kum River basin, Kunsan is a good place that can reform Hoh-nam inland of Kwang-iu, Jeon-ju, I-ri, and like places as well as central inland area of Dae-jeon, Chong-ju, etc.. 3) Kunsan is an advanced-base for constituting an industrial region of Weatern roast that has a spacious coastral industrial region and is connected with inland industrial park of Jeon-ju and I-ri and Jang-hang, Bi-in, etc.. From the above reason. Kunsan should be designated as a growth position city that can induce and promote the development of center of Western coast.

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중소기업 정보화의 실제적 목표와 접근 (Practical Goals and Approaches for the Informatization of Small and Medium Enterprises)

  • 배상윤
    • 산업경영시스템학회지
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    • 제28권4호
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    • pp.41-47
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    • 2005
  • This paper presents the practical goals and approaches to drive forward informatization of small and medium enterprises(SMES). The presented goals such as productivity, duedate, production cost, and quality measurements are used effectively in the previous diagnosis and the post evaluation for the business of the informatization. As the practical approaches to improve these goals, This study considers the importance of balancing, sequencing, and scheduling. These methods ease the congestion of production sites of SMES with insufficient competitiveness and can contribute to the promotion of informatization that improves productivity and cuts down the cost of production effectively.

중소기업 맞춤형 기술보호 수준평가 모델 연구 (Evaluation Model of Technology Protection Competency customized for Small and Medium-sized Enterprises)

  • 박상훈;조남욱
    • 디지털산업정보학회논문지
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    • 제13권2호
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    • pp.113-125
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    • 2017
  • In today's highly competitive environment, the importance of technology protection cannot be overemphasized. To evaluate technology protection competency of Small and Medium-sized Enterprises(SMEs), Government has conducted surveys every year but its effectiveness is still in question. To enhance the effectiveness of technology protection for SMEs, a customized evaluation model of technology protection competency has been suggested in this study. Surveys are conducted to measure the relative importance of evaluation areas that can be influenced by the size and type of business. The analysis shows that there exists significant differences between evaluation areas. This study suggests that the effectiveness of technology protection can be enhanced by utilizing a customized evaluation model depending on the size and type of business. Also, the proposed model can be used for SMEs to identify and enhance their weakness in technology protection. Overall, it is expected that the proposed model can be effectively used to protect valuable technologies in various SMEs.

중소기업의 재무컨설팅 활용을 위한 재무구조가 경영성과에 미치는 영향에 관한 연구 (A Study on the Effects of Financial Structure on Management Performance in Small and Medium sized Enterprises for Financial Consulting)

  • 최창호;유연우
    • 디지털융복합연구
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    • 제10권2호
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    • pp.73-82
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    • 2012
  • 본 논문은 중소기업을 대상으로 재무구조가 기업의 경영성과에 미치는 영향에 대하여 연구함을 목적으로 한다. 이를 위해 경인지역 소재 중소기업 562개 업체를 대상으로 '09년 비유동자산구성비율, 기업규모 및 부채비율을 각각 독립변수로, 매출액영업이익률 및 자기자본순이익률을 각각 종속변수로 정하여 이들의 상관관계를 실증적으로 분석하였는바, 전반적으로 재무구조는 경영성과에 긍정적인 영향을 미치는 것으로 분석되었다.

중소기업형 ERP 시스템 설계 및 구현 (Design and Implementation of an ERP System for Medium and Small Enterprises)

  • 김분희
    • 인터넷정보학회논문지
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    • 제1권1호
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    • pp.87-94
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    • 2000
  • 기업의 경쟁력 향상을 위한 ERP(Enterprise Resource Planning) 시스템 구축은 비용과 시간의 소요량이 크므로 많은 중소기업에서 그 도입이 늦어지고 있다. 본 논문에서는 ERP 시스템의 도입으로 인해 얻을 수 있는 장점을 극대화하고 중소규모 기업에서 그 도입 시기를 앞당길 수 있는 대안으로써 ERP 어플리케이션 서비스에 대해 그 설계 및 구현 방법을 제시하였다. 이 방법은 대부분의 기존 연구에서처럼 어플리케이션 구현 방법 자체만을 제시하는 것이 아니라, 우리 나라 산업의 중추인 중소기업 환경에 적합한 시스템 설계 모델을 제시한다는 점에서 기존의 연구보다 그 실효성이 높다.

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중소규모 SW개발 프로젝트를 위한 시각화 기반의 Tool-Chain 품질관리 방법 제안 (A Method for Tool-Chain-driven Quality Control based on Visualization for Small and Medium Scale Software Development Projects)

  • 김정보;정진영;김정인
    • 한국멀티미디어학회논문지
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    • 제18권4호
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    • pp.546-556
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    • 2015
  • Since the concept of software engineering was first used in 1968 by NATO Science Committee, a lot of research work and improvements have been made on software development methodology and software quality control, but they still fall short of ensuring successful development of small and medium scale software systems. Under these circumstances, Center for Software Engineering (CSE) at National IT Industry Promotion Agency(NIPA) has been conducting studies on quality control methodologies of software visualization well-suited for small and medium scale software systems, and also working on the systemization and quantification of software quality control. In this paper, we attempt to scope on the software development management of domestic and foreign small and medium-sized enterprises that are lying in the blind spot, compared to large enterprises with well-organized software development systems. In particular, based on software visualization that CSE is pursuing for small and medium-sized developers, we propose a practical quality control methodology well-suited for small and medium scale projects, and a low-cost quality control management tool by combining open-source quality control tools. Our proposal is expected to induce developers' mind change in SI-specialized small and medium-sized software enterprises, increase their profits and improve customer satisfaction through project quality control.

중소기업에서 정부 3.0기반의 빅 데이터 활용정책 (In Small and Medium Business the Government 3.0-based Big Data Utilization Policy)

  • 조영복;우성희;이상호
    • 중소기업융합학회논문지
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    • 제3권1호
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    • pp.15-22
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    • 2013
  • 현재 우리나라 중소기업은 혁신역량이 부족한 영세기업의 비중이 높고, 매출 규모가 건실한 기업군이 취약한 구조로 발전을 기대하기 어려운 상황이다. 따라서 정부 3.0을 기반으로 한 중소기업의 빅 데이터 활용방안을 제시한다. 정부 3.0을 기반으로 중소기업의 활성화를 위한 정부지원 빅 데이터 활용 방안을 제시한다. 정부3.0을 기반으로 빅 데이터 인프라를 중소기업과 중소 벤처들이 자유롭게 이용할 수 있는 개방형 빅 데이터 서비스 플랫폼의 구축이 반드시 필요하다.

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대.중.소규모 기업 간 정보기술 활용수준이 조직성과에 미치는 영향의 차이 (The Effect of IT Utilization Level on Organizational Performance: The Differences among Large, Medium and Small-sized Enterprises)

  • 조세형
    • 한국산업정보학회논문지
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    • 제14권4호
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    • pp.183-197
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    • 2009
  • 단순히 정보기술에 대한 투자만으로는 조직성과의 성공적 달성을 기대할 수 없으며, 기업이 보유하고 있는 정보기술지식과 기업의 제반 활동에서 정보기술이 활용되고 있는 수준이 중요하다는 인식하에 연구를 시작하였다. 한편, 조직상황에 따라 정보기술 활용수준이 조직성과에 미치는 영향이 달라질 수 있음을 확인하기 위하여 내부 환경특성으로 조직규모와 외부 환경특성으로 환경역동성을 선택하여 조절효과를 살펴보았다. 조직규모는 대기업, 중기업 및 소기업으로 구분하여 차이를 살펴보았다. 85개 기업을 대상으로 실증분석을 실시한 결과 조직규모가 커질수록 정보기술 활용수준이 높아지는 것으로 나타났다. 전체적으로는 정보기술 활용수준이 조직성과에 유의적 영향을 미치는 것으로 나타났으나, 중기업 및 소기업과는 달궈 대기업의 경우는 유의적 영향을 나타내지 못하여 조직규모에 따라 차이가 있음을 보여주었다. 전체적으로 환경역동성이 정보기술 활용수준과 조직성과의 관계에 미치는 조절효과는 유의적이지 못한 것으로 나타났으나, 소기업과 대기업에서 환경역동성이 높은 경우에는 유의적인 조절효과를 보여주었다.

중소기업 안전보건 교육의 운영 개선에 관한 연구 (A Study on an Improvement of the Safety and Health Operation Education for small and medium sized enterprise)

  • 전미경;홍성만;박범
    • 대한안전경영과학회지
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    • 제5권4호
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    • pp.31-44
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    • 2003
  • Domestic industry calamity rate did decrease in large numbers by many efforts of the safety and health organizations. But that is low yet among the OECD countries. Calamities are started In most work inexperience and safety consciousness absence. So, we can know that education is how important. Domestic small and medium enterprises are in trend that industrial accident is increased by deterioration of hardware, not enough preparedness of safety equipments. But, the safety and health education had not been utilized so far effectively and applied systematically. Therefore, the most important among many means to reduce calamity is the safety and health education. An efficient education will supply suitable knowledge and technology to work people. And that will lead to prevent accident by building right habit and attitude. This research did the survey about problems of education that is enforced in small and medium enterprises. That survey is done to three groups of workers, administrators and managers. We compared domestic safety and health education system and advanced foreign system. And, analyzed problems and presented a solution. Finally, this research presented efficient operation model of the safety and health education suitable to domestic medium and small enterprises.