• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.1035-1046
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• 2020

This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

• Journal of the Korean Operations Research and Management Science Society
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• v.36 no.2
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• pp.67-88
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• 2011

This study empirically investigated the effects of knowledge management(KM) strategic alignment on the KM activities as well as the product and process innovation of manufacturing firms. Based on the framework, which employs the usage levels of target costing systems(TCS) and information technology(IT) infrastructure, four types of KM strategies were identified and proposed：mixed, explorative, exploitative and negative strategies. In this research, these four types of KM strategies were empirically validated. According to the results of this study, it was found that when a explorative KM strategy is aligned with a low-cost strategy, KM activities are activated and the degree of a process innovation is increased. It was observed that in the case of the alignment between a differentiation strategy and a exploitative KM strategy, both KM activities and the level of a product innovation are enhanced. The results also demonstrated that for the enhancement of both a process and a product innovation through the activation of KM activities, a mixed KM strategy must be aligned with a composite business strategy, which focuses on a low-cost as well as a differentiation strategies. Accordingly, it is concluded that the KM activities and the levels of the product and process innovation can be activated or improved with the alignment of the KM strategies and business strategies.

• Journal of the Korea Safety Management & Science
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• v.3 no.2
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• pp.145-154
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• 2001

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.23 no.54
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• pp.55-64
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• 2000

Due to change in management environment and paradigms, companies need to the open management system that provides information for real-time costing, customer satisfaction, decision making support, responsibility management etc. We are not ready to implement this system yet. But we must introduce a new management system, i.e., ABMS(Activity- Based Management System) on the basis of the ARC(Activity-Based Costing) by development of production/information technique. This paper realizes foundational concepts of Activity and ABC, reestablishes the concept of ABC correctly and expands ABC for ABMS. Thus this paper is useful for ABMS modeling, leading competitors, total productivity improvement and strategic management for the best quality and service.

• Korean Business Review
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• v.20 no.2
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• pp.47-60
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• 2007

The purpose of this study is to investigate the beyond budgeting model at Borealis Group. This company have succeed in beyond budgeting by rolling financial forecasts, balanced scorecard, Activity-based costing, and decentralized investment management. As study finding of this paper, proposed following items to domestic enterprises. The first, improvement of plan function of budgeting by rolling financial forecasts. the second, strategy and budget more than strong link by balanced scorecard. the third resource's strategic arrangement and efficient use. the fourth competitive advantage strategies associated with relative performance evaluation, the fifth, compensation public ownership by relative performance.

• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.807-813
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• 2007

Although firms are adopting strategic performance management systems (PMS) that provide information that allows the firms to identify the strategies offering the highest potential for achieving the firms' objectives, many firms still suffer from making the implementation of PMS a success. The purpose of this paper is to identify those factors that influence the successful implementation of performance management systems. This paper performs a comprehensive literature scrutiny on the implementation factors of PMS including the Balanced Scorecard, Performance Prism, Intellectual Capital Navigation, and Activity-based Costing, as well as traditional performance management systems. The findings of this research will provide useful insights into the anatomy of the success factors for implementing performance management systems and will help management to all the different sized organizations in the different sectors and industries. This paper also provides some future directions for research.

• Proceedings of the Korean Information Science Society Conference
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• 2000.04b
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• pp.717-719
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• 2000

본 논문에서는 기업 구성원들이 지식경영을 실천하는데 필수적인, 지식에 대한 가치평가 방법론을 제시한다. 평가기준은 정보공학과 활동기준 원가계산의 응용으로 얻었다. 정보공학적 측면에서는, 지적활동에 기업의 사명, 비전 경영목표 및 경영전략이 미치는 영향을 경영전략적 모형을 통하여, 그 활동의 전략적 가치를 평가한다. 또한 활동에 대한 재무적 가치측정은 투입된 자원과 활동에 소모되는 비용을 활동기준 원가계산을 응용하여 산출한다. 이를 통해 기업 내 활동에 결부된 지적자산의 전략경영적인 가치를 평가할 모형을 제시하였다.

• Korea Journal of Hospital Management
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• v.13 no.2
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• pp.1-19
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• 2008

BSC(balanced scorecard) is expected of the effective integrated tool of the management problem such as links of the management vision, the strategy, and the business scheme. This study discusses the recent development and problems of hospital BSC practices in in several countries. First, the article discuss the recent development and problems of hospital BSC implementation. Second, we review the links of strategic alignment with hospital's strategy and BSC on weight design, organizational culture and hospital performance. Finally, we explore hospital BSC framework that clarified easy to understand integrative approach to hospital BSC research using contingency theory model.

• International Journal of Quality Innovation
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• v.8 no.1
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• pp.1-14
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• 2007

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, "added value" dominates the discussion about the creation of value to customers. However, "added value" is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link "confirms" that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that "leanness" is an important "feature" of added value.

• Health Policy and Management
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• v.23 no.2
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• pp.124-131
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• 2013

Background: This study aimed to measure the opportunity income by identifying the economic length of stay (ELOS) which is the intersection point of daily revenue and cost on appendectomy and pneumonia cases. Methods: The research subjects were 460 patients of appendectomy and 606 patients of pneumonia, discharged from a general hospital between July 1, 2009 and June 30, 2010. ELOS calculated with both of total revenue on diagnosis-related group (DRG) and fee-for service (FFS). The cost is calculated by activity-based costing system of the hospital. Results: Average length of stay (ALOS) of appendectomy was 4.48 days and its average revenue per case were 1,710,215 (1,989,105) won by DRG (FFS). The variable cost was 491,262 won which was 28.7% (24.7%) of DRG (FFS) total revenue. And 97.2% of the total variable cost was incurred within 2 days from admission. The ELOS was 4 (5) days in DRG (FFS). Shortening three days (two days) would increase opportunity income 52.0% (82.2%) in DRG (FFS). ALOS of pneumonia case was 4.86 days and its average revenue per case were 489,448 (761,426) won by DRG (FFS). The variable cost was 27,230 won which was 5.6% (3.6%) of DRG (FFS) total revenue. Thirty-eight point nine percent of the daily variable cost was incurred in discharge date. The ELOS was 2 (4) days in DRS (FFS). Shortening three days (one day) would increase opportunity income 27.6% (37.2%) in DRG (FFS). Conclusion: The ELOS would be used by strategic index for achieving minimum profit and developing the ways to get there. But we also should not pass over that the opportunity income obtained by the reducing ALOS may cause some problem of quality.