• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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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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• 대한한약학회 2007년도 Autumn Conference
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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.

• 산업공학
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• 제5권2호
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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.

• 가족자원경영과 정책
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• 제17권2호
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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.

• 패션비즈니스
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• 제1권2호
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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.

• 대한예방한의학회지
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• 제4권2호
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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.

• 한국생활과학회지
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• 제13권1호
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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.

• 한국관광식음료학회지:관광식음료경영연구
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• 제16권1호
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• pp.43-69
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• 2005

브랜드는 자신의 상품이나 서비스를 다른 경쟁사와 구별해서 표시하기 위해 사용하는 명칭을 의미하고, 브랜드 이미지는 소비자가 특정기업의 브랜드에 대해 가지고 있는 좋고 나쁜 느낌 또는 브랜드에 대한 신념 등으로 정의된다. 소비자는 제품을 구입할 때 제품이 주는 브랜드의 가치에 따라 제품을 선택한다. 이러한 관점에서 기업의 브랜드가 가져다주는 자산 가치는 기업의 성공을 가늠할 수 있는 정도의 중요한 요소이다. 브랜드이미지는 소비자들에게 기업과 상품을 판매하는데 영향을 주는 매우 중요한 부분이다. 특히 호텔산업은 고객에게 인기와 신뢰를 획득하여 장기간에 걸쳐 많은 고객을 창출해야 하고 유지해야 하므로, 기능적 가치를 초월하여 의미적 가치가 중요시되는 산업이다. 이미지를 마케팅 환경 관리 면에서 중요시하는 것은 가격과 제품수준의 표준화로 인하여 제품 자체만으로는 차별화가 쉽지 않기 때문에 기업이미지는 사회가 고도 산업사회가 될수록 더욱 중요한 마케팅 요소로서 작용하며, 소비자의 구매행동에 있어 기업에 대한 이미지 요소를 중시하는 경향이 많아지고 있다. 기업 브랜드이미지의 인식이나 차별화에 성공할 경우 소비자는 다른 기업의 광고나 홍보보다 더 오래 기억하게 되고 아울러 신뢰도도 높아지게 된다. 오늘날 대부분의 호텔들은 그들의 기업 브랜드이미지에 대한 중요성을 인식하고 있으면서도 그에 따른 깊이 있는 연구와 체계적인 대응 전략을 제대로 시행하고 있지 못하고 있는 것이 현실이다. 본 연구에서는 호텔 브랜드 차별화의 한 전략으로 호텔 브랜드 이미지와 선택속성이 고객의 구매의도에 미치는 영향에 대해 알아보고자 한다. 실증조사의 조사기간은 2004년 4월 23일부터 5월 20일까지 실시하였고, 조사지역 및 조사대상은 대구지역에 위치한 호텔을 이용하는 일반소비자로서 미리 작성된 설문지를 가지고 조사하였다. 결론적으로 호텔 브랜드이미지를 결정하는 가장 중요한 요인으로 호텔 직원들의 서비스 및 호텔의 명성으로 나타났으며, 또한, 호텔 이용객들이 호텔 선택 시 결정적인 영향을 미친다고 볼 수 있다.

• 한국전자거래학회지
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• 제5권1호
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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.

• 동아시아식생활학회지
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• 제20권3호
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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.