• 대한병원협회지
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• 제30권6호통권274호
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• pp.53-61
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• 2001

• 유통과학연구
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• 제20권1호
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• 경영과정보연구
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• 제6권
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• pp.187-204
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• 2001

As a competition between a country and a company becomes fierce and the quality information, reliability and quality guarantee of a product are more emphasized, quality has become an important strategic task of a company. A company today has a strategic quality management system for quality improvement in order to perform such a strategic task. The content of this are as follows. Classify the types of quality strategy of our manufacturing companies when the necessity of a strategic quality management increases in order to adapt to a rapidly changing management environment and study the characteristics of a quality management activity factor of quality strategy. The content and meaning of this analysis are summarized as follows. Confirmed qualify management activity in which quality strategy could be used by analyzing the effects by tendency of a quality management activity factor by quality strategy. It was a product/service factor that a quality management activity factor contrasted most clearly by tendency of quality strategy. Also, it can be said that this study set the foundation of quality strategy of our manufacturing company in a methodological way because this can be used in developing the theory and model of quality management and in verifying them by confirming and embodying the main area for successful quality management through comparing and analyzing factors related with main areas of quality management.

• 산업경영시스템학회지
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• 제21권46호
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• pp.103-118
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• 1998

This study closely examines quality management's realities which manufacturing firms have and effective result controls access formula by comparison and analysis on the product of introduction quality control realities and quality management of manufacturing firms in Chollabukdo. In order to accomplish the purpose of this study, this research was progressed as order of literature review and survey. After literature review this study drew up questionnaire on the basis of foregoing literature and executed survey on manufacturing business taking TQM(Total Quality Management) in Chollado's area. The result of analysis are as follows. First, according to the analysis manufacturing of industry's realities, investment in TQM techniques seems to contribute to the performance of manufacturing firms, but most of manufacturing firms quality control do not have strategic orientations. Conseqently, general and strategic quality management system suitable for the realities of manufacturing industry are required. Second, It seems that manufacturing industry didn't recognize strategic importance for competitive advantage. Namely, It was found that firms with less TQM executed non-strategic quality management, compared with firms more TQM.

• 산업융합연구
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• 제1권2호
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• pp.81-94
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• 2003

This study is an empirical analysis of causal relationship that is the effect of strategic importance and orientation of electronic commerce system on performance. Among four industries(financial, retailing wholesaling, service, and manufacturing), financial industry has high level of strategic importance and orientation, that of manufacturing industry is low level. strategic importance has highest effects on strategic orientation. strategic importance and orientation has a positive effects on internal, financial performance significantly. effects of strategic orientation on performance is much than that of strategic importance.

• Journal of Advanced Marine Engineering and Technology
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• 제40권10호
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• pp.922-928
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• 2016

Bearing in mind that global climate change is a rising issue, the coastal community of Prek Thnaot, Cambodia has been put on severe effects about natural disasters caused from poor infrastructure and agriculture dependence. This paper proposes to provide and guide a strategic action for the sustainable development path of coastal community in a more continuous manner including a robust resilience to impacts of climate change, natural disasters, and other risks. In doing so, this paper will help environmentally sound management and coastal resources sustainability being sound for socially and economically inclusive development. Proposed fourteen strategic actions for the research should be accompanying with the participation of and cooperation from the local coastal community. Based on the proposed strategic actions, it is critical that the local authorities and other key stakeholders need to accomplish. Providing a good insight for the central government, the strategic action is expected to integrate and prepare a management strategy plan for the local coastal community level. Therefore, this information can be applied to other coastal areas to promote and ensure sustainable protection and management of coastal resources.

• Journal of Preventive Medicine and Public Health
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• 제20권1호
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• pp.40-48
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• 1987

In this paper strategic planning is applied for effective management to improve hospital income. Though community hospital has been set up for improving the health status of community, it must be trying to increase income for continuing with referral hospital in the community. The most useful tool of management to do this purpose is thought of strategic planning. Therefore this paper developed strategic planning a typical community hospital, which for it presenting the strategic planning process and developing the simulation model for evaluation of strategic alternatives. In the result it is represented that admission rate is the most sensitive to hospital operating income among the important variables in the model. And simulation by changing the parameter could estimate the yearly hospital income in the response of alternatives. This strategic planning simulation model has had constraints as number of date but also significance such as evaluating the alternatives by quantitative model and at first applying the hospital in our country.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2003년도 추계학술대회
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• pp.329-333
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• 2003

This paper reviews differences between the traditional investment evaluation methods and real option approaches. This study considers management flexibility, contingency and volatility from a strategic management perspective. The roles of various real option approaches are discussed.

• 한국병원경영학회지
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• 제16권2호
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• pp.53-77
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• 2011

This study is focused on analyzing whether strategic human resource management practices influence organizational effectiveness such as organizational citizenship behavior and customer orientation. In addition, it also aims to analyze the mediating effect of perceived organizational support between strategic human resource management practices and organizational citizenship behavior and customer orientation. The samples are from five Veterans Hospital and of 344 questionnaires collected, 311 were used in the final analysis. SPSS(18.0) and AMOS(16.0) were employed to describe data and test hypotheses. The findings are as follows: First of all, it is found that education and training and hiring management have positive effects on perceived organizational support while only education and training has a positive effect on organizational citizenship behavior. Secondly, results reveal that career management and hiring management influences customer orientation while only perceived organizational support does organizational citizenship behavior and customer orientation affects organizational citizenship behavior. Thirdly, it is also found that perceived organizational support mediates the relationship between career management and organizational citizenship behavior and that between hiring management and organizational citizenship behavior. In other words, perceived organizational support is a full mediator between career management and organizational citizenship behavior and between hiring management and organizational citizenship behavior because there is no direct effect of career management and hiring management on organizational citizenship. However, results show that any perceived organizational support doesn't mediate the relationship between all strategic human resource management practices and customer orientation.

• 한국정보시스템학회지:정보시스템연구
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• 제20권2호
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• pp.207-228
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• 2011

IT governance is an integral part of enterprise governance and consists of the leadership, organizational structures, and processes that ensure organization's IT decision making for achieving organizational goal. Most firms have failed to resolve the balance in building IT governance. The challenge is to align IT strategy with business strategy in establishing and implementing effective IT governance. The purpose of this study is to find out the relationship between IT governance implementation factors and IS effectiveness, and the moderating effect of strategic alignment of IS strategy with business strategy on IS effectiveness. IT governance implementation factors consist of IT vendor management, IT human resource management, and IT infrastructure. Strategic alignment was measured as the alignment between business strategic orientation and IS strategic orientation that used in the research of Chan et al.(1997). In the relationship between three IT governance implementation factors and IS effectiveness, the results of multiple regression analyses showed that IT human resource management is an important determinant to influence IS effectiveness. The additional analysis using multiple regression showed that strategic alignment of IS strategy with business strategy has moderated the relationship between IT governance implementation factors and IS effectiveness.