• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.139-146
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• 2021

This article analyzes factors affecting the application of strategic management accounting in different enterprises in Vietnam's consumer goods industry, providing more empirical evidence on factors affecting the application of strategic management accounting. The research method used a questionnaire survey of managers at all levels, chief accountants, and accountants from 72 consumer goods enterprises in Vietnam. The survey results collected 290 questionnaires, however, due to invalid questionnaires with many blank cells, 284 questionnaires were finally selected. Quantitative research was carried out with SPSS 25 software. Research results show that 6 factors have a positive influence on the application of strategic management accounting including awareness of the business market, business strategy, technology, corporate culture, qualification of management accountants, decentralization of management, in which technology has the strongest influence on the application of strategic management accounting in consumer goods enterprises in Vietnam. The standardized Beta coefficient extracted from the multiple linear regression equation reveals that the technology factor has a high standardized Beta coefficient (0.176) compared to other factors. Based on the research results, the author has proposed recommendations to improve the ability of consumer goods businesses to successfully apply strategic management accounting techniques, thereby contributing to improving competitiveness and performance of consumer goods enterprises.

• 대한한약학회:학술대회논문집
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• 2007.11a
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• pp.129-144
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• 2007

In order for stable demand-supply and regularity of distribution, "The regulations for management of demand-supply and distribution of medicinal herbs" were established on 1995. Therefore, the medicinal herbs of good quality have been controled to be distributed in the market. However, to be wide of the purpose, the standardized sound distribution system was caused due to the governmental control on demand-supply to protect domestic farmers who produce the material for medicinal herbs, which results in the over distribution of non-standardized or illegally imported medicinal herbs. In addition, because of the distribution of faulty or poor medicinal herbs, there are chances of affecting bad effects on public health. The standardized medicinal herbs cover 514 different kinds in total, of which 69 products are specified to be standardized in the oriental medicine product companies. Also, in order to protect farmers who produce the materials for medicinal herbs, the amount of imported materials are regulated in normal times. The 14 different materials for medicinal herbs, which are allowed to be imported to a certain amount only when the shortage of goods or sudden rise of prices is to happen, are frequently introduced into domestic market as food not as medical usage, and the origin of those illegally changes to home cropped one for the distribution in the market. In addition, the system of distribution are to be disordered and the condition for the distribution of medicinal herbs of good quality can not be made since they illegally changes the usage of the materials for medicinal herbs from their original one and can not be regulated by the domestic laws.

• IE interfaces
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• v.5 no.2
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• pp.75-85
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• 1992

A common problem for manufacturing industries, especially consumer goods industries, is how to establish standardized procedures for loading finished goods onto pallets or containers for subsequent storage and distribution. Utilizing previous research results on the palletizing problem, this paper develops micro-computer based programs which generate an optimum loading pattern leading to the minimum amount of unused pallet or container space. Development of pallet layout chart is also included in the computer programs. The results are displayed by computer-graphic. For the users who are unfamiliar with pallet loading problem and computer system, pull-down menu and user-computer interactive data input procedures are adopted.

• Journal of Family Resource Management and Policy Review
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• v.17 no.2
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• pp.55-74
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• 2013

This research developed standardized satellite accounts for household production to measure the entire production in Korea using representative Korean data. This study utilized standardized methods for measuring the expenditure and consumption of expendable supplies as an element of intermediate goods in household production. The results of this research can be summarized as follows. First, the total value of household production in Korea in 2009 turned was 268 trillion won, which would be 10.16% of the GDP, based on using the method of replacement by specialty for estimating the value of housework, while it was 356 trillion won, which would be 13.5% of the GDP (2,636 trillion won), based on the method of opportunity cost. Second, the economic value of labor invested in household production was 220 trillion won when using the data from 12 main corresponding wages in the market, while it was 203 trillion won when using the method of total replacement, which used the wages of housekeepers, and 290 trillion won when using the method of opportunity cost in measuring the value of housework labor. Third, in estimating the proportion by section in terms of the total value of household production, the portion of labor in household production was measured from 76% to 82%, depending on the methods used, which is the most significant section. These results indicate that housework has the characteristics of labor-centered work. On the other hand, the value of expenditure on and consumption of expendable supplies, as one element of intermediate goods, is 63 trillion won, which is 17.7% (using the method of opportunity cost in measuring the labor of housework) of household production. Also, the value of capital goods, as the other element of intermediate goods is 2.3 trillion won, which is 0.9% (using the method of opportunity cost) of household production. In conclusion, as an element of household production, housework labor was higher in household production than expenditures on expendables, especially for cooking, cleaning, and caring for children. In the future, people should be cautious about estimating that the amount of household work could be reduced, as women's labor in the market and the household work produced by the market will increase.

• Journal of Fashion Business
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• v.1 no.2
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• pp.46-54
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• 1997

The purpose of this study is to understand women's wear manufacturing industries. First, the study was to investigate the present production systems and how much the automatic facility are by comparing them. This study enhanced more efficient, stable, and suitable work line. This intern will direct the way in which automatic facilities will be created. Second, through this study on the general character of the inspectors, the ratio of impaired goods, and the reasons for unsatisfactory goods, I intended to find out a way to decrease the impaired goods and to produce competitive and high quality goods. The results of the survey can be summarized as follows; 1. The result of the research on the automatic industrial facilities shows that the majority of the factories (77.4%) are 40% below the automatic facility rate. The reasons for this according to order are that was a deficit in money, no reason for expensive machines, and lack of the technique and the number of workers required to handle the machines. 2. At this time, the most required equipments are shown according to its importance; automatic sewing machine, automatic cutting machine, automatic spreading machine, and finishing & pressing machine. So in the women's wear manufacturing industries, they think that they need more automatic cutting machine, automatic spreading machine in the cutting field rather than high price automatic machine in the sewing field such as pattern former, pocket welting, automatic sleeve connecting machine and automatic label connecting machine. 3. The result of the research in the goods quality shows that the average impaired rate is 12.7% at the first inspection. In addition the average rate for complete impaired rate is 1.52%. The line system shows that it has a impaired rate that is double the rate of the pair system. Because of this, the industries plan to combine the line system and pair system to create an improved and suitable production system which can boost the quality and productivity of the goods. 4. The fabric is the main point of the impaired goods. The factors of the impaired goods in manufacturing are the lack of mental abilities of the worker, impaired fabrics and a lack of cooperation in the working system. Furthermore, there is a lack of technique for new material. 5. To prohibit impaired goods in manufacturing, there need to be a way to educate the workers and to enhance the workers' mind on the productive goods. Also there need to increase in the investments of automatic production machines. Finally there need to be a standardized working line. Therefore, there need to be an improvement on the management of the production of goods, the development of technique and an increase in the education for the workers, with this there will be a decrease in impaired goods, and an increase in better quality of goods to enforce the domestic apparel industries.

• Journal of Society of Preventive Korean Medicine
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• v.4 no.2
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• pp.193-204
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• 2000

In this study, advanced model for quality control of oriental medicine and methods for practice was suggested through literature inspection, analysis of foreign system such as China and Japan, survey analysis on the current system, quality analysis of randomly selected oriental medicine samples, and intensive discussions among oriental medicine specialists 1. The quality of oriental medicine should be consistently controlled by Ministry of Health and Welfare form its cultivation or import to its circulation process to final consumer 2. All oriental medicines should be circulated as standardized goods which should be marked by lot numbers. The packing material and Packing size should be liberalized. The qualify should be differentialized though free competition among makers. 3. Realistic standards for pesticide, heavy metal and decolorant should be established though long-term monitoring process according to each oriental medicine's origin, therapeutic part, cultivation area, harvesting time, and cultivation method. 4. Ministry of Health and Welfare should educate oriental medicine's quality control personnel regularly or on demand, and establish specialist pool. Ministry of Health and Welfare should also establish oriental medicine information system to provide informations about quality of domestic or foreign oriental medicinal raw materials. 5. The government should provide information about foreign of oriental medicine market to importers. Quality of imported oriental medicine should be inspected before its customs clearance, and all imported oriental medicine should be circulated by standardized oriental medicine makers. 6. Oriental medicine's pharmacopoeia should be Published to provide quality standard of oriental medicine and improve it.

• Korean Journal of Human Ecology
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• v.13 no.1
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• pp.51-62
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• 2004

This research developed satellite account for household production to measure the whole size of production in Korea. The standardized satellite account was designed on the basis of Ironmonger's IO table. Results of this research were summarized as follows. First, the economic values of male and female labor invested for household production was 1,560,000 and 5,380,000 Won, respectively. Female input was greater than male by 3.5 times. Second, the expenditure for durable goods for household production was on average 470,000 Won per year. Among the total expenditure, 36% was spent for household management activities, 25% for food preparation and 25% for cleaning and laundry. Results of examining the expenditure for durable goods in total production activities showed that more than half was spent for household production; 54% for household production, 39% for leisure, 4% for sleeping, and 3% for individual use. Third, among expenditure of consumption for intermediate foods for household production, expenditure for food was the greatest to be followed by expenditures for child care, other houseworks, and cleaning and laundry. Finally, the total value of household production in Korea turned out to reach 171 trillion won which was value of 36% of GDP(482 trillion Won) in 1999.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.16 no.1
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• pp.43-69
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• 2005

Generally, brand is the title for discriminating their own goods and service from other competitive company, brand-image means customer's good and bad affection or loyalty the brand of specific company. Customers often choose the goods according to the value of goods brand. In terms of this viewpoint, the value of company's brand is very important factor to the company's success. Brand-image also effects customers on selling company's goods. Specially, to the hotel business that should ensure lots of customer for a long period with the interest and credit of customers, its brand-image is more significant. What the image is looked upon as a important factor in marketing is due to the difficulty of discrimination against goods standardized in price and quality. Therefore, the company's image acts as a more important marketing factor in the high industrial society. Also it means a lot to the customer's purchasing behavior. When the company's brand-image is recognized or discriminated, customer's memory is longer and customer's reliability is raised than other company's advertisement and public information. Nowadays, most of hotels are perceiving the importance on their own brand-image but in the lack of deep study and systematic strategy in reality. The purpose of this study is to research the effect on customer's purchasing intention of hotel brand-image and choice-attribution. The empirical research has been done from 23April, 2004 to 20May, 2004. Data were collected from general customers who are using hotel located in Taegu. In conclusion, hotel brand-image depends highly on, the service quality of hotel staff and reputation of hotel. Besides, this acts on customer's hotel choice decisively.

• The Journal of Society for e-Business Studies
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• v.5 no.1
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• pp.75-91
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• 2000

The new paradigm, which is called Electronic Commerce (EC), has greatly influenced not only enterprises but also other part of our society. Many goods have been actively transacted through EC all over the world. But there is a great difference between agricultural products and industrial products in terms of selling and buying behavior. Industrial products are well standardized and time-invariant in quality but agricultural products are not. Even the domestic distribution channels of agricultural products are much complex and are not modernized with internet technology. In this study, we first identify the behaviors of electronically transacting agricultural products and then develop and EC architecture far agricultural products in Korea. We suggest that EC for agricultural products focuses on B2B (Business to Business) model and various agricultural information should be distributed from B2B market over all supply chain and demand chain channels.

• Journal of the East Asian Society of Dietary Life
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• v.20 no.3
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• pp.402-414
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• 2010

A survey was conducted to study the ingredient and the nutrition of Yukwa consumed in Jeonbuk region. Additional survey was performed to the adult population in Jeobook region to identify the recognition and improvement of Yukwa. The ingredient and baking process varies from each region. The modernization of Yukwa baking process requires introduction of new flavour using new ingredient and simplification of the baking process as these two factors are holding back the modernization of the Yukwa. Top quality Yukwa can be produced by standardized baking process, using top quality agricultural goods, cultivated in Korea. The key to making Yukwa more accessible to the public is by simplifying the current baking process, including the drying process Bandegi, which is the most complicated process of all.