• Title/Summary/Keyword: Value Management

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A Study on Earned Value Management System (EVMS) For Project Using ERP System (ERP 시스템을 이용한 프로젝트 EVMS에 관한 연구)

  • Park, Je-Won;Lee, Chang-Ho
    • Journal of the Korea Safety Management & Science
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    • v.12 no.4
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    • pp.145-151
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    • 2010
  • It seems that a primary concern of the project-based company, which provides a large scale product or service over long term period, is to run a successful project through systematic project process control and control costs. One of the typical project control methods is Earned Value Management System(EVMS) which analyses the precess through performance measurement. Even though the EVMS is a highly efficient tool in the managerial aspect, it cannot easily determine the Planned Value(PV), Actual Cost(AC), or Earned Value(EV) due to the indistinct criteria and extensive data. The accurate calculation of AC in particular, is the basic of project management, but most companies record direct personnel expenses or direct expenses only. Since they calculate indirect expenses based on the estimated ratio, it limits the systematic project management that reflects changes in profit and loss of a company. This study introduces a EVMS for project management and its actual case based on EVMS and ERP system which some additional modules are installed for performance measurement. It is expected that this new method enables a company to save time and effort, and also to improve transparency by specifying expense items in detail and to switch quarterly settlement to monthly by reducing the time of calculation.

A Study of Oriented Value and Shared Value in Employees for the Clothing Enterprise (의류기업 종사원의 지향가치와 공유가치에 관한 연구)

  • 양리나
    • The Research Journal of the Costume Culture
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    • v.12 no.2
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    • pp.239-248
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    • 2004
  • This study was examined the characteristics of individual or an organization differences of oriented value and shared value for the employees in the field and management division of clothing enterprises in Korea. The hypothesis of this study are as follows: <Hypothesis 1> The field employees of clothing enterprise would prefer to have a professional tendency and the management employees would prefer to have the organizational tendency. <Hypothesis 2> The employees who have organizational tendency would have higher shared standard of organization value than the employees of professional tendency. As a result of the study, the hypothesis 1 has accepted as showing the mean value is high when the field employees have their professional tendencies and the management employees also have their organizational tendencies respectively. The hypothesis 2 has also accepted that the employees who have organizational tendency have higher shared value than the employees of professional tendency.

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The Effects of Goal-Oriented Value on Financial Management and Financial Satisfaction of Female College Student Consumers (여대생소비자의 목표중심적 가치가 재정관리행동과 재정만족도에 미치는 영향)

  • 홍은실;황덕순
    • Journal of the Korean Home Economics Association
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    • v.40 no.2
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    • pp.175-186
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    • 2002
  • The purpose of this study was to examine the influences of goal-oriented value to the financial management and financial satisfaction of female college students. The samples were selected from 541 female collegians. Data analysed were carried out using SAS package. Statistics used for data analysis was Cronbach'$\alpha$ coefficient, multiple regression, Pearson correlation analysis, and path analysis. The results were summarized as follows : First, resulting from the multiple regression analysis, the goal-oriented value had positive effects to the financial management - planning, implementing, evaluating, and saving - of female collegians. And the goal-oriented value had not indirectly but directly positive effects to the financial satisfaction. Second, the variables that have significant influence on the financial satisfaction were the level of household income, goal-oriented value, implementing, and monthly personal allowance.

Non-Value Adding Activities in South African Construction: A Research Agenda

  • Emuze, Fidelis;Smallwood, John
    • Journal of Construction Engineering and Project Management
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    • v.1 no.3
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    • pp.38-44
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    • 2011
  • The central issue in this particular research is the seemingly inadequate achievement of optimum performance in the construction process, either with respect to value for money for the client and the entire construction supply chain or value in terms of the utility derived from built assets in spite of efforts by government and governmental bodies such as the Construction Industry Development Board (cidb) to increase industry performance. Therefore, based upon an extensive review of related literature, the paper reports on effects and causes of non-value adding activities in the construction industry in general, and South African construction in particular. The research findings indicate that activities that can be referred to as non-value activities are not only prevalent, but they can also be held responsible for performance related issues in terms of cost, time, quality and health and safety (H&S) in construction; and the exploration of pluralism in the research methodology may result in a robust model based upon the system dynamics approach.

A Study on the Natural Park Plan through Ecological Conservation Value Evaluation -A Case Study on Mt. Hwangmaesan(Mt.) County Park - (생태적 보전가치 평가를 통한 자연공원 계획에 관한 연구 - 황매산 군립공원을 중심으로 -)

  • Shin, Ji-Hoon
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.13 no.5
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    • pp.28-37
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    • 2010
  • This study is intend to evaluate natural conservation value, and to suggest natural park plan based on conservation value evaluation. In this study evaluation items are selected through related studies about ecological conservation evaluation, and evaluation items in this study can be classified into 2 aspects, ecological environment and topographic environment. After each evaluation items are overlaid with GIS program, management levels are derived from comprehensive overlaid maps of each evaluation items. Management areas can be classified into 5 levels; Critical Conservation Area, Conservation Area, Restoration Area, Passive Usable Area, Active Development Area and Settlement Area. So management areas can be matched each management levels to land use of natural park, that is district of preservation, district of natural environment, district of settlements and district of mass facilities. This study have good enough to evaluate ecological value for natural park plan, but, it is difficult to evaluate conservation value only with maps of each evaluation items, so it needs supplementary field survey for precise conservation value evaluation.

Value Recognition and Intention to Adopt Smart City Services: A Public Value Management Theory Approach

  • Lee, Seung Ha;Lee, Jung Hoon;Lee, Young Joo
    • Journal of Contemporary Eastern Asia
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    • v.18 no.1
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    • pp.124-152
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    • 2019
  • Smart city, which employs information and communication technology (ICT) to resolve urban problems, is gaining more research attention in the innovation research. However, most previous studies regard citizens as merely passive accepters of the smart city services, focusing on individual private values. The present study aims to expand existing limited perspectives by applying public value management theory. Drawing from the literature review, we developed a dual perspective that a smart city service should encompass: private and public value. Then we set up a causal relationship between the value recognitions and intention to adopt smart city services. We further related antecedent variables to the dual value recognition in terms of citizens' characteristics: prior knowledge, personal innovativeness, and citizenship. Two case subjects among currently operating smart city services in South Korea were selected to empirically investigate our hypothesis. Results confirm the recognition of both public and private value is significantly related to the citizens' personal characteristics and resultant attitude towards acceptance and support for diffusion of the smart city services. This study is expected to provide useful implications for a new angle for the recipient of the smart city services, value orientation of the services, citizen's participation, and method selection for promotion.

A Research on the Relationship between Accrual-based Earnings Management and Real Earnings Management in the Retail Industry

  • KANG, Shinae;KIM, Taejoong
    • Journal of Distribution Science
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    • v.17 no.12
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    • pp.5-12
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    • 2019
  • Purpose - In this paper, we examine the effect of accrual earnings management and real earnings management on the corporate value of retail corporations. Research design, data, and Methodology - The sample cover firms whose settlement is December among retail companies listed on the Korea Stock Exchange's securities market and KOSDAQ market from 2001 to 2016. Of these, the targets were companies with operating profit and equity capital of zero or higher and with sales data. The secondary data was collected through KIS-VALUE data base. The Jones model and the modified Jones model were used for the calculating the accrual-based earnings management and the real earnings management. Result - According to the empirical results, the relationship between accrual earnings management, real earnings management and firm value is positively significant in the retail industry as in manufacturing industry. These results are also significant when controlling the size, profitability, investment, debt ratio, dividend, and growth potential of a company. Conclusions - The characteristics of the distribution business can be identified and the influence of the various kinds of earnings management, which is being researched around the manufacturing industry, can be studied in the distribution industry to give practical implications to investors.

Family Life Satisfaction and Home Management Behavior Patterns: For Urban housewives (도시주부의 가정관리행동유형과 가정생활만족)

  • 조미환
    • Journal of the Korean Home Economics Association
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    • v.29 no.2
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    • pp.169-184
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    • 1991
  • The purpose of this study is to analyze urban housewives' home management behavioral patterns focusing on the morphostatic and morphogenic in continuum, to estimate the level of their family life satisfaction and to determine the variables affecting family life satisfaction. The major findings of this study can be summarized as follows: 1. The tendency is that the wives have controlled in value orientation, and home management behavioral patterns are neutral, and they are somewhat satisfied in terms of family life satisfaction. 2. As for the causal variables, marriage duration, the number of children education, employment status of wives, and value orientation influence on home management behavioural patterns. 3. The variables which affect family life satisfaction significantly are number of children, wives' education level, family income, employment status of wives and value orientation. 4. In analyzing relation between wives' home management behavioual patterns and their family life satisfaction, those who prefer morphostatic patterns have higer level of life satisfaction. 5. From the path analysis, it was found that monthly family income, employment status of wives, wives' educationn level, and value orientation had positive effects on family life satisfaction, and home management behavioral patterns had negative effects on family life satisfaction.

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The Relationship Between Social Media Marketing Activities and Brand Attachment: An Empirical Study from Pakistan

  • KHAN, Mrestyal;RUBAB, Sana;AWAN, Tahir Mumtaz;KHAN, Maaz;MALIK, Nida;DANIYAL, Muhammad;ASHRAF, Muhammad Zaryab;KAKAR, Abdul Samad
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.6
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    • pp.219-230
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    • 2022
  • The goal of this research is to look into the relationship between social media marketing activities and brand attachment in the online marketing business, based on the indirect effect of perceived value and self-brand connections. For this reason, the study has used self-administered questionnaires to collect the data from 425 males from the major cities of Pakistan including Islamabad, Karachi, Lahore, and Sialkot. Furthermore, based on the PLS-SEM technique the empirical findings show that social media marketing activities positively affect perceived value, self-brand connections, and brand attachment. Perceived value has a significant positive impact on brand attachment and mediates the influence of social media marketing activities on brand attachment. In addition to this, self-brand connections have a positive effect on brand attachment, and self-brand connections mediate the relationship between them. Thus, firms employing social media marketing activities successfully in their branding build upon a positive perception of the brand in the customer's mind resulting in customer attachment with the brand. This study can assist the e-commerce managers and brand managers in building strong customer attachment via perceived value and self-brand connections.

Enhancing Employees Value-Added for Value Based Management: A Case Study (가치창조경영을 위한 종업원가치 제고: 사례연구)

  • 신재준;이정훈;민병욱
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2000.10a
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    • pp.17-20
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    • 2000
  • Change in business has ushered in new corporate value for the success of the future. Excellent companies understand this and seek to realise the new value to procure their status in the market. The new corporate value is composed of those of employees', customers' and shareholders', and of these three, the first is the footing for improving tile others. Korea Telecom has measured employees' value every you since 1998 with an eye to achieving corporate vision, Cyberworld Leader. In this paper, we analyse the case of two leading telcos to enhance employees' value. After that, we explicate the goals, concepts and future directions of the analysis of employees' value in Korea Telecom.

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