• 한국철도학회논문집
• /
• 제18권1호
• /
• pp.81-86
• /
• 2015

자산은 기업의 재무상태와 경영성과산출에 있어서 매우 중요한 요소이다. 사회간접자본인 철도산업은 거대한 유형자산을 보유하고 운영에 막대한 자산관련비용이 발생하는 특징을 가지고 있으며 유동성과 수익성의 제고를 위하여 보다 적극적인 자산관리가 필요하다. 유형자산의 회계처리방법은 2011년부터 국제회계기준(IFRS)을 의무적으로 채택하면서 크게 변경됨으로써 자산관리에 큰 영향을 받게 되었으며 유형자산의 비중이 높은 철도산업에 있어 유형자산의 회계처리기준이 중요의사결정으로 대두되었다. 철도산업에 있어 새로이 채택한 유형자산회계기준의 영향을 분석하여 해결책을 제시하고 원가기획 및 원가관리의 효과적 수단으로 주목을 받고 있는 수명주기원가계산(LCC)를 효과적인 자산관리 수단으로 제시하고자 한다.

• 한국병원경영학회지
• /
• 제15권2호
• /
• pp.1-14
• /
• 2010

This study tried to analyze about the investment effects on the spent capital and possessed tangible assets of some hospitals during their hospital management. For this analysis purpose, this study used the financial data of 100 hospitals which presented their financial statements to an finance-information company from 2004 to 2006. The analysis was done with PEFR(Percentage of External Funds Required) and Tangible Asset. The FEPR considered the retained interior fund relating to the investment types in the hospital industry. And the Tangible Asset was related to the possession condition of facilities and equipment. The EBIT rate(Earnings before interest and tax to sales) meaning the management performance and tangible asset turnover were used as the measured variables of investment effect. As the result of data analysis, it was identified that the tangible asset like the hospitals's facilities and equipment was not an agent significantly to influence on the management performance(EBIT rate), the eventual goal of hospital management. But, it was identified that there was some differences tangible asset turnover according to each hospital's main characteristics. And at targeting the all sample hospitals, it was found that the management performance(EBIT rate) had some significant effect on the retained earnings rate, a part of source of PEFR.

• The Journal of Asian Finance, Economics and Business
• /
• 제2권1호
• /
• pp.29-36
• /
• 2015

The paper examines the antecedents of acceptance of social networking sites in retail franchise and restaurant businesses. The success of retail franchise and restaurant business operators via social networking sites depends not only on organizational benefits but also on their behavioral intentions of using it. Three hundred and twenty four samples collected from South Korean retail franchise and restaurant employees are analyzed using factor analysis, structural equation model techniques and one-way analysis of variance. The results of the study identify the three constructs of organizational benefits, perceived tangible assets and perceived intangible assets as for important antecedents to accept social networking sites for their business use. Moreover, higher position employees tend to have more favorable perception of tangible assets and acceptance of social networking sites for their business use.

• 한국의상디자인학회지
• /
• 제14권4호
• /
• pp.99-111
• /
• 2012

This study intends to explore the collaborative expression in the modern fashion design by analyzing the collaboration of motifs symbolizing Korean cultural identity. As for the data research, in order to examine the expressional objects of collaboration in the collections of the fashion designers from Korea and overseas who have applied the Korean culture among their collections posted on the Internet sites, www.firstview.com, and www.style.com from 2005 to 2012 were collected for analysis. 923 pictures used in the analysis sheet. As for the research method, the content analysis method was used. In the modern fashion design, the collaborative expression in the motifs symbolizing Korean cultural identity are limited to tangible expression, intangible expression, integrated expression. The results of this study were as follows. First, in the tangible expression, traditional tangible assets are used in the shapes, items, colors, materials, patterns and details to symbolize uniquely Korean image. The intangible expression, the applicability for Korean intangible assets include the master's (intangible cultural assets) and the craftsmanship of the modern designers being collaborated onto the contemporary customs to express the Korean traditional culture in a realistic or an abstract trend. The hybride expression, it is to represent Korean thoughts and values using the tangible elements. Second, The expressivity of collaboration of each year mostly shows integrated expression, intangible expression and tangible expression were shown respectively. The trend of seasonal collaboration expressivity was muchly the integrated expression in most seasons, and intangible expression and tangible expression followed respectively. It is recognizable that the expressivity of collaboration of each designer was; integrated expression was muchly shown in Lie Sang Bong and Lee Young Hee's works, Duri Jung showed much of intangible expression, and much tangible expressivity was shown in Carolina Herrera.

• 한국정보시스템학회지:정보시스템연구
• /
• 제9권1호
• /
• pp.109-128
• /
• 2000

This paper examined the significance of Intellectual Capital. In recent years the number of companies whose value lies largely with their intellectual capital has increased dramatically. Dr. Margaret Blair of the Brookings Institute reported a significant shift in the makeup of company assets. In 1978, her study showed that 80 pecent of the firms＇value was associated with its tangible assets, with 20 pecent associated with its intangible assets. By 1998, only 30 pecent of the value of the firms studied was attributable to tangible assets while 70 pecent was associated with the value of their intangibles. This paper used the result of her study. This paper tested the correlation of enterprise value and intellectual capital, cash flow, net income and net assets. The results showed that the correlation of enterprise value and intellectual capital was most significant.

• 지식경영연구
• /
• 제9권3호
• /
• pp.173-194
• /
• 2008

Conventional financial accounting system has overseen the significant roles of the non-financial facets of the activities of the company, especially whose value creating abilities are based on knowledge assets. In the knowledge-based economy, telecommunication service companies must recognize the changes from the tangible assets to the knowledge assets as value creating resources, understand the dynamic processes in which the knowledge is converted to financial profits and seek the method to measure and report knowledge assets to sustain the competitive advantage continuously. This study proposes the indicators and measures of knowledge assets of Korea Telecom. Through the analysis and application of tile knowledge assets report of the Korea Telecom, this study shows the usefulness of the knowledge assets report.

• 한국콘텐츠학회논문지
• /
• 제12권10호
• /
• pp.430-438
• /
• 2012

본 연구에서는 코스닥 증권시장에 상장된 벤처기업을 대상으로 내생적 성장 연구개발비가 기업가치에 미치는 영향을 분석하였다. 연구방법은 실증연구방법을 택하였으며, 다중회귀분석을 이용하여 코스닥에 상장된 벤처기업을 대상으로 검증을 실시하였다. 분석결과 벤처기업의 내생적 성장 연구개발비가 기업규모에 양(+)의 유의한 영향을 미치고 있는 것으로 나타났다. 반면 유형자산과 광고선전비 및 교육훈련비 등은 음(-)의 유의한 영향을 미치는 것으로 나타났다. 벤처기업의 기업규모가 기업가치에 양(+)의 유의한 영향을 보인 것은 기술개발을 중점적으로 추진하는 벤처기업의 특성상 내생적 성장 무형자산이 기업가치에 유의적인 영향을 미치고 있는 것으로 해석된다. 결론적으로 코스닥 등록 벤처기업의 내생적 성장 연구개발비와 기업가치 간에는 양(+)의 상관관계를 갖고 있는 것으로 검증되었고, 벤처기업은 개발비 등 무형자산에 대한 투자가 집중되는 기업의 특성으로 인하여 벤처기업의 기업규모(총자산)가 기업가치에 양(+)의 유의한 영향을 미치는 것으로 분석되었다.

• 경영과정보연구
• /
• 제34권3호
• /
• pp.179-196
• /
• 2015

본 연구는 경영자의 회계성과에 근거한 보상의 크기에 따른 유형자산 및 연구개발 투자와 이익조정 사이의 관계에 미치는 영향에 대하여 연구해 보고자 한다. 구체적인 연구 목적은 투자(유형자산 및 연구개발 투자)와 이익조정 사이의 관계에 회계성과에 근거하여 지급되는 경영자 보상의 크기가 미치는 영향을 분석하고, 나아가 기업 특성별(첨단산업, 경영자보유지분율, 부채비율)에 따른 투자와 이익조정 사이의 관계에 회계성과에 근거한 경영자 보상의 크기가 미치는 영향을 분석하는데 있다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 기업 특성별로 연구개발 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되는지를 분석한 결과 첨단산업 소속여부의 경우에는 연구개발 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되지 않는 것으로 나타났으나, 경영자 보유 지분율, 부채비율의 경우 연구개발투자와 이익조조정 사이의 관계에 경영자 보상의 영향이 더욱 강력해지는 것으로 분석되었다. 둘째, 기업 특성별로 유형자산 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되는지를 분석한 결과 유형자산 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 첨단산업 소속여부에 따라 차이를 보이지 않았으나, 경영자 보유지분율과 부채비율이 높을 경우 유형자산 투자와 이익조정 사이의 관계에 경영자 보상의 영향이 더욱 강력해지는 것으로 분석되었다. 본 연구를 통해 산출된 분석결과는 연구개발 및 유형자산 투자를 해야 하는 기업들에 대해 우리나라 실정에 맞는 경영자 보상 설계가 필요하다는 점에서 이론적 혹은 실무적으로 다양한 함의를 제공할 수 있을 것으로 기대된다.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2008년도 춘계학술대회
• /
• pp.47-51
• /
• 2008

Recently, the development of technology has been rapidly proceeding with information technology in various fields. Due to their abstract properties, proper evaluation of intangible assets is very difficult compared to evaluation of tangible assets. Intangible assets are knowledge, technology, and design etc. In general there are two approaches to evaluate the intangible assets such as qualitative and quantitative approach. The qualitative approach contains scoring approach, profile approach, checklist approach, and quantitative approach. Quantitative approach contains cost approach, market approach, income approach, and real-option approach. As an initial step for evaluation of safe work environments, this study compares and analyzes evaluation methods of intangible assets.

• 디지털융복합연구
• /
• 제7권2호
• /
• pp.63-70
• /
• 2009

It is well known that in the knowledge-based economy a firm's intellectual property including patent is crucial for its competitive advantage. In industrial economy, tangible assets such as land and equipment have been of critical importance for a firm's competitiveness. However, as the paradigm shift to the knowledge-base economy is being accelerated, intangible assets such as intellectual property are considered to be more influential for a firm to be competitive. The valuation of intangible asset is as necessary as that of tangible asset. In particular, reasonably accurate valuation of patent which represents a firm's technological competitiveness seems to be of great importance since (1) it is essential for a firm's patent strategy development, (2) it can activate the technology market, and (3) it is necessary to evaluate a patent's technological contribution when multiple patents are used to develop and commercialize an innovative product. Unlike that of tangible asset, the valuation of intangible asset is very difficult. In order to figure out a value of patent it is necessary to use a number of appropriate valuation factors. In this paper, we surveyed various valuation factors presented by previous researches and several technology valuation organizations to find a set of common valuation factors considered to be of more importance.