• 제목/요약/키워드: Yearly income system

검색결과 9건 처리시간 0.034초

치과의료 종사자들의 연봉제 실시에 관한 의식도 조사연구 (A Study on the Awareness of the Yearly Income System among Dental Personnels)

  • 윤미숙;이경희
    • 치위생과학회지
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    • 제3권1호
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    • pp.5-10
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    • 2003
  • 치과의료 종사자의 연봉제 도입에 대한 의식 고찰을 통하여 연봉제에 대한 바람직한 방향 설정과 활성화 방안을 모색하는 계기를 마련하고자 문헌과 자료를 조사하고, 전국 치과 병, 의원에 종사는 구성원 95명을 대상으로 2002년 4월부터 8월까지 약 5개월 동안 설문조사를 실시하여 분석한 결과 다음과 같은 결론을 얻었다. 1. 근무하는 병원의 형태에 따라 연봉제에 대한 인식을 살펴본 결과, 치과병원의 종사자가 치과의원의 종사자보다 연봉제 실시로 인한 경영참여의식(p<.001)과 업무생산성의 향상(p<.01), 목표달성에 대한 사명감(p<.01), 장래에 대한 불안감(p<.05)에 대해 더 높은 인식을 보였다. 2. 연봉제에 대한 치과의사와 치과위생사의 인식을 살펴본 결과, 치과의사가 치과위생사보다 연봉제 실시로 인한 성과평가의 공정성(p<.01)과 능력발휘 풍토변화(p<.01), 업무생산성의 향상(p<.001), 목표달성에 대한 사명감(p<.001), 그리고 연봉제에 대해 높은 인식(p<.01)을 보이고 있음을 알 수 있다. 3. 근무경력에 따라 연봉제에 대한 인식을 살펴본 결과, 근무경력이 오래될수록 업무의 엄격성 강화정도(p<.05)와 단기 업적주의 치중 가능성(p<.05)에 대해 높은 인식을 보였으며, 3~5년 종사자가 다른 종사자보다 근무시간의 변화(p<.01)에 대해 높은 인식을 보였고, 2년 이하의 종사자가 연봉제에 대해 가장 높은 인식(p<.05)을 보이고 있음을 알 수 있다. 4. 연봉제가 성과를 거두기 위한 전제조건으로 평가결과의 공정성이 전제되어야 한다고 인식하는 치과의료 종사자가 31.6%로 가장 많았으며, 다음으로 노사 상호간의 이해와 신뢰구축 26.3%, 연봉제의 구성원들에 대한 긍정적인 태도 16.8%, 연봉제에 대한 최고경영자(주체)의 확고한 신념 12.3%, 연봉산정의 기준이 되는 목표치의 달성가능 10.5% 순으로 나타났다. 또한 치과의원 종사자가 치과병원 종사자보다 연봉제가 성과를 거두기 위해서는 연봉제의 구성원에 대한 긍정적인 태도(p<.05)가 전제되어야 한다고 인식하였고, 치과의사가 치과위생보다 연봉산정의 기준이 되는 목표치의 달성가능(p<.001)이 전제되어야 한다고 인식하였다.

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병원 영양과의 재무관리 시스템 전산화 모델에 관한 연구 (Development of a Computer-assisted Cost Accounting System Prototype for Hospital Dietetics)

  • 최성경
    • Journal of Nutrition and Health
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    • 제20권6호
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    • pp.442-455
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    • 1987
  • The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

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조직배양에 의한 씨마늘의 상업적 생산 (Commercial Production of Seed Garlic by Tissue Culture Technique)

  • 남상일;박주현;최종인;권기석;엄정식
    • 한국식물생명공학회:학술대회논문집
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    • 한국식물생명공학회 2002년도 추계학술대회
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    • pp.33-40
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    • 2002
  • We, Tong Yang Moolsan Co. Ltd. (TYM) set up the mass-production system for virus-free seed garlic via tissue culture technique. TYM's tissue culture technique is called as 'Multiple shoot propagation technique'. This technique can lead mass propagation of genetically homogeneous seed garlic in a short period because of its highly proliferation rate of in vitro shoots ($15^{10}$ /year). TYM researchers applied the technique to some selected garlic cultivars with superior characteristics and carried out field test of productivity in the inside and outside of the country for several years. According to the yearly results of field test with virus-free seed garlic, we ascertained that virus-free seed garlic can produce the highly yield increase (max. above $50\%$) and also can enhance the product quality. Consequently, we estimated that TYM's seed garlic will contribute to farmers with increase of income and can elevate the national position of garlic market in the world for its competitive power of technical and production cost.

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전라북도 지역아동센터 현황과 발전방안 (The Actual Condition and Development Direction of A Community Child Center)

  • 이영환
    • 한국보육지원학회지
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    • 제7권3호
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    • pp.67-100
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    • 2011
  • 본 연구는 전라북도 지역아동센터 현황과 실태 및 서비스 수준을 분석하였다. 그 결과는 다음과 같다. 첫째, 전라북도 지역아동센터는 2004년 이전 37개소 16.1%였으나 해마다 20~40개소씩 증가하여 왔다. 현재 지역아동센터는 신고제이기 때문에 정부지원이 시작된 이래 개소수가 증가하고 있는 실정이다. 지역아동센터의 난립을 억제하고, 신설되는 지역아동센터의 경우는 일정수준 이상의 환경을 구비하도록 하기 위하여 신고제에서 허가제로의 전환을 적극 검토할 필요가 있다. 둘째, 전라북도 지역아동센터 225개소의 이용아동 총 수 6, 144명 중 일반아동이 1,711명 27.8%를 차지하고 있는 것으로 나타났으며, 평가지표에서도 이용 아동 및 출석 영역의 점수가 낮게 나타났다. 일반아동과 취약계층 아동의 통합적 보호라는 점에서 바람직할 수 있으나, 지역아동센터의 정체성을 확보하고 사업목적에 맞는 운영을 할 수 있도록 세부 규정을 보완할 필요가 있다. 세째, 지역사회 유관기관 및 인적자원 활용 영역의 점수가 다른 지표 항목에 비교해서 낮은 점수를 보였다. 이는 전라북도 지역아동센터의 대부분이 자원봉사자는 활용하고 있지만 지역사회 연계사업이 활발하게 진행되지 못하기 때문이다. 시 군 구가 지역사회를 대상으로 지역아동센터의 기능과 역할을 홍보하고 지역의 전문 인력과 네트워크를 구축할 수 있도록 지원할 필요가 있다.

정부지원 중소기업 컨설팅 사업의 재무적 성과분석 : 기업성장지원센터 사업 기준 (Financial Performance Analysis of Government-Supporting Consulting Business to Small and Medium Enterprises : Focused on Corporate Growth Supporting Center in KICOX)

  • 정해일;최정혜;이상열
    • 산업경영시스템학회지
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    • 제40권4호
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    • pp.38-45
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    • 2017
  • As the competitiveness of SMEs (small and medium enterprises) is getting more and more improved and globalized, the government provides various consulting services to secure the competitiveness of small and medium firms and support stable growth. However, the assessment of the result from the government's support is generally focused on non-financial factors, such as customer satisfaction and analysis of improvement effect. This paper is in regards to the statistical analysis of how much the government's support in the form of providing consulting services contributes to financial outcomes in terms of profitability and growth. ROA (return on asset) and ROS (return on sales), which are investment profitability and sales profitability respectively, are chosen as an indicator of profitability. For analysis of growth, sales revenue and total asset growth are used. The samples are 44 corporations which are supported by government, and 150 corporations which are selected for comparison, with corporate growth support center program by the Ministry of Trade, Industry, and Energy chosen as the consulting model. After gathering the yearly balance sheets and income statements of the samples from CRETOP, Korea Enterprise Data, the analysis is conducted in the way of identifying the statistical significance of financial difference in the same period between corporates taking consulting services and corporates which have not, and the difference of financial outcomes from the corporates taking consulting services before and after consulting services. As a result, in terms of business growth, it is turned out to have positive difference both in growth ratio and profitability compared to the compared corporations at the significant level. Therefore, it is obvious that the consulting program which government provides to SMEs have direct influence practically to the corporates' management performance.

관공호텔 조리직무의 분업과 통합에 따른 문제점과 개선방안에 관한 연구 (A Study on Effective Management & Administration System for Deluxe Hotel Kitchen in Seoul Area.)

  • 라영선
    • 한국조리학회지
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    • 제1권
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    • pp.57-89
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    • 1995
  • Despite prologed business stagnation of both international and domestic economy, hotel business as well as tourist industry has continuously been keeping growing, owing to increase of surplus income and world flowing population. During recent 4 years, growth rate of yearly mean in domestic hotels reached 9.9% and especially that of the superior class hotels 15.2%. In the composition of domestic tourist hotel's revenue, the earnings of guest rooms form 37.4%, on the other hand those of food & beverage 39.9%. This result is that our hotel business is concentrated on its interest in FOOD & BEVERAGE of which productivity per unit dimension can be increased to an unlimited extent and extent and superior class hotels strengthened in F&B are increasing in comparison with European or American hotels which are focused on guest rooms in their management. For value added rate of F&B is low as compared with increase of their earnings, they are interested in the management techniques which focus on rising the rate. As for the cost of Food & Beverage, personnel expenditure forms 36.5% and the direct materials 31.5%. Therefore how to manage personnel and materials costs which compose as much as 68% of total revenue will greatly affect net profit. We can say that an effective management technique in cost of Food & Beverage is one of the most important know-hows in hotel management. Especially management know-how for the Kitchen Department where the most of foods come out makes a great effects on various expenses, productivity and it is the achievement from hotel management. For the most of the hotel's top managers, they don't seriously take the fact that KITCHEN SYSTEM affects greatly total expenditure. This study starts from the point of recognizing the question of fundamental cause affecting tow largest cost elements incurred in Food & Beverage and trying to present an effective kitchen system. To settle the questions raised, I compared and analyzed productivity and cost of food & beverage and unit kitchen centered around superior class hotels in Seoul, which vary in Kitchen Systems. In order to attain the aforementioned study effectively purpose of this study, I compared Room-Service and Coffee-Shop Menu, flow of basic food in the kitchen, extent and result of division of labor and integration in the kitchen, scale of outlet kitchen, productivity, the turnover rate of food in store, food cost rate one another which all vary in Kitchen Systems. All these elements are compared and analyzed each other being divided into two main groups such as①. Main Production kitchen and Banquet Kitchen, and ②. coffee-shop kitchen and Room-service Kitchen. Therefore this study is to point out the problems in managing kitchens of superior class hotels which are different in systems. An effort was made to find out the better Kitchen System for superior deluxe hotels. I emphasize the followings on the proper scale of division of labor and integration of unit kitchen and a disposition plan for outlet kitchens of restaurant. First, KITCHEN SYSTEM as a sub-system of Hotel Management System is composed of sub-systems of outlet unit kitchen. Basic food materials are cooked and served for the guests while support kitchen and out restaurant kitchen interact organically each other. So Kitchen should be considered as a system composed of integrated sub-systems. Second, support and banquet kitchens should be integrated to be managed. And these unit kitchens have to be designed to be placed in the back of banquet rooms area. Third, coffee-shop kitchen and room-service kitchen should be integrated to be managed. Fourth, several unit business kitchens should be place on the same floor. Fifth, main production kitchens ought to be located near the loading duck, food store and large refrigerator. Sixth, considering the limits of supervision, duties should be adjusted as 12-20 cooks in two shifts a day for a sub-kitchen, and 18-30 cooks in three shifts a day so that labor division can be made. Last, I would like to two points for direction and task of future study. Firstly, I compare the effective income and increasing costs each other, which are incurred by increasing the use rate of the second processing materials for foods perched outside and through the results. I can find out the better points of the processing production and circulation system, and then I study this effects made on hotel kitchen system. Secondly, I can point out that more efficient kitchen system shall be established through comparing and analyzing the matter of amount of indirect costs and flow of food in different kitchen systems.

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조잭배양에 의한 씨마늘의 상업적 생산 (Commercial Production of Seed Garlic by Tissue Culture Technique)

  • 남상일;박주현;최종인;권기석;엄정식
    • 한국식물생명공학회:학술대회논문집
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    • 한국식물생명공학회 2002년도 춘계학술대회
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    • pp.33-40
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    • 2002
  • 동양물산 중앙기술연구소에서 개발한 다신초 (multiple shoot) 증식기술을 이용하면 1회 계대배양으로 신초의 수가 약 15배 증가하고 1년에 10회의 계대배양이 가능하므로 계산상 1개의 신초로부터 5,700억개 (1510)의 신초 생산ㅇ 가능하므로 유전적으로 동질의 씨마늘을 단기간에 대량증식시키는 것이 가능하다 이러한 기술을 우수한 형질을 가진 마늘종에 적용하여 현재 국내${\cdot}$외 여러 지역에서 적응성 및 안정성 생산성 검정 실험을 수행하여 산업화 진입을 준비하는 단계에 도달하였다. 수년에 걸친 검정 시험 결과 조직배양 씨마늘을 이용할 경우 최대 50% 이상의 증수효과는 물론 상품성이 증대되는 효과도 확인하여 우리 나라 마늘산업의 국제 경쟁력을 향상시키고 능민 소득 증대에 크게 기여할 수 있을 것으로 판단된다. 또한 조직배양을 통해 대량생산된 무병주 씨마늘을 농가 위탁, 계약재배 등을 통해 증식하여 실수요 농가에 보급하는 체계를 갖추게 된다면 타 주요작물에 비해 상대적으로 미진한 종구 보급체계도 확립될 수 있을 것이다. 더불어 국제경쟁력을 갖춘 기술력, 원가 등을 기반으로 국내뿐만 아니라 일본, 미국 등 국외지역에도 공급지역을 확대할 수 있을 것으로 기대된다.

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조직배양에 의한 씨마늘의 상업적 생산 (Commercial Production of Seed Garlic by Tissue Culture Technique)

  • 남상일;박주현;최종인;권기석;엄정식
    • Journal of Plant Biotechnology
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    • 제29권3호
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    • pp.171-177
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    • 2002
  • 동양물산 중앙기술연구소에서 개발한 다신초 (multiple shoot)증식기술을 이용하면 1회 계대배양으로 신초의 수가 약 15배 증가하고 1년에 10회의 계대배양이 가능하므로 계산상 1개의 신초로부터 5,700억 개 (1510)의 신초 생산이 가능하므로 유전적으로 동질의 씨마늘을 단기간에 대량증식시키는 것이 가능하다. 이러한 기술을 우수한 형질을 가진 마늘종에 적용하여 현재 국내·외 여러 지역에서 적응성 및 안정적 생산성 검정 시험을 수행하여 산업화 진입을 준비하는 단계에까지 도달하였다. 수년에 걸친 검정시험 결과 조직배양 씨마늘을 이용할 경우 최대 50%이상의 증수효과는 물론 상품성이 증대되는 효과도 확인하여 우리나라 마늘산업의 국제경쟁력을 향상시키고 농민 소득 증대에 크게 기여할 수 있을 것으로 판단된다. 또한 조직배양을 통해 대량생산된 무병주 씨마늘을 농가 위탁, 계약재배 등을 통해 증식하여 실수요 농가에 보급하는 체계를 갖추게 된다면 타 주요작물에 비해 상대적으로 미진한 종구 보급체계도 확립될 수 있을 것이다. 더불어 국제경쟁력을 갖춘 기술력, 원가 등을 기반으로 국내뿐만 아니라 일본, 미국 등 국외지역에도 공급지역을 확대할 수 있을 것으로 기대된다.

한국가족계획사업(韓國家族計劃事業)의 문제점(問題點) (Problems in the Korean National Family Planning Program)

  • 홍종관
    • Clinical and Experimental Reproductive Medicine
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    • 제2권2호
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    • pp.27-36
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    • 1975
  • The success of the family planning program in Korea is reflected in the decrease in the growth rate from 3.0% in 1962 to 2.0% in 1971, and in the decrease in the fertility rate from 43/1,000 in 1960 to 29/1,000 in 1970. However, it would be erroneous to attribute these reductions entirely to the family planning program. Other socio-economic factors, such as the increasing age at marriage and the increasing use of induced abortions, definitely had an impact on the lowered growth and fertility rate. Despite the relative success of the program to data in meeting its goals, there is no room for complacency. Meeting the goal of a further reduction in the population growth rate to 1.3% by 1981 is a much more difficult task than any one faced in the past. Not only must fertility be lowered further, but the size of the target population itself will expand tremendously in the late seventies; due to the post-war baby boom of the 1950's reaching reproductive ages. Furthermore, it is doubtful that the age at marriage will continue to rise as in the past or that the incidence of induced abortion will continue to increase. Consequently, future reductions in fertility will be more dependent on the performance of the national family planning program, with less assistance from these non-program factors. This paper will describe various approaches to help to the solution of these current problems. 1. PRACTICE RATE IN FAMILY PLANNING In 1973, the attitude (approval) and knowledge rates were quite high; 94% and 98% respectively. But a large gap exists between that and the actual practice rate, which is only 3695. Two factors must be considered in attempting to close the KAP-gap. The first is to change social norms, which still favor a larger family, increasing the practice rate cannot be done very quickly. The second point to consider is that the family planning program has not yet reached all the eligible women. A 1973 study determineded that a large portion, 3096 in fact, of all eligible women do not want more children, but are not practicing family planning. Thus, future efforts to help close the KAP-gap must focus attention and services on this important large group of potential acceptors. 2. CONTINUATION RATES Dissatisfaction with the loop and pill has resulted in high discontinuation rates. For example, a 1973 survey revealed that within the first six months initial loop acceptance. nearly 50% were dropouts, and that within the first four months of inital pill acceptance. nearly 50% were dropouts. These discontinuation rates have risen over the past few years. The high rate of discontinuance obviously decreases the contraceptive effectiveness. and has resulted in many unwanted births which is directly related to the increase of induced abortions. In the future, the family planning program must emphasize the improved quality of initial and follow-up services. rather than more quantity, in order to insure higher continuation rates and thus more effective contraceptive protection. 3. INDUCED ABORTION As noted earlier. the use of induced abortions has been increase yearly. For example, in 1960, the average number of abortions was 0.6 abortions per women in the 15-44 age range. By 1970. that had increased to 2 abortions per women. In 1966. 13% of all women between 15-44 had experienced at least one abortion. By 1971, that figure jumped to 28%. In 1973 alone, the total number of abortions was 400,000. Besides the ever incre.sing number of induced abortions, another change has that those who use abortions have shifted since 1965 to include- not. only the middle class, but also rural and low-income women. In the future. in response to the demand for abortion services among rural and low-income w~men, the government must provide and support abortion services for these women as a part of the national family planning program. 4. TARGET SYSTIi:M Since 1962, the nationwide target system has been used to set a target for each method, and the target number of acceptors is then apportioned out to various sub-areas according to the number of eligible couples in each area. Because these targets are set without consideration for demographic factors, particular tastes, prejudices, and previous patterns of acceptance in the area, a high discontinuation rate for all methods and a high wastage rate for the oral pill and condom results. In the future. to alleviate these problems of the methodbased target system. an alternative. such as the weighted-credit system, should be adopted on a nation wide basis. In this system. each contraceptive method is. assigned a specific number of points based upon the couple-years of protection (CYP) provided by the method. and no specific targets for each method are given. 5. INCREASE OF STERILIZA.TION TARGET Two special projects. the hospital-based family planning program and the armed forces program, has greatly contributed to the increasing acceptance in female and male sterilization respectively. From January-September 1974, 28,773 sterilizations were performed. During the same time in 1975, 46,894 were performed; a 63% increase. If this trend continues, by the end of 1975. approximately 70,000 sterilizations will have been performed. Sterilization is a much better method than both the loop and pill, in terms of more effective contraceptive protection and the almost zero dropout rate. In the future, the. family planning program should continue to stress the special programs which make more sterilizations possible. In particular, it should seek to add the laparoscope techniques to facilitate female sterilization acceptance rates. 6. INCREASE NUMBER OF PRIVATE ACCEPTORS Among the current family planning users, approximately 1/3 are in the private sector and thus do not- require government subsidy. The number of private acceptors increases with increasing urbanization and economic growth. To speed this process, the government initiated the special hospital based family planning program which is utilized mostly by the private sector. However, in the future, to further hasten the increase of private acceptors, the government should encourage doctors in private practice to provide family planning services, and provide the contraceptive supplies. This way, those do utilize the private medical system will also be able to receive family planning services and pay for it. Another means of increasing the number of private acceptors, IS to greatly expand the commercial outlets for pills and condoms beyond the existing service points of drugstores, hospitals, and health centers. 7. IE&C PROGRAM The current preferred family size is nearly twice as high as needed to achieve a stable poplation. Also, a strong boy preference hinders a small family size as nearly all couples fuel they must have at least one or more sons. The IE&C program must, in the future, strive to emphasize the values of the small family and equality of the sexes. A second problem for the IE&C program to work. with in the: future is the large group of people who approves family planning, want no more children, but do not practice. The IE&C program must work to motivate these people to accept family planning And finally, for those who already practice, an IE&C program in the future must stress continuation of use. The IE&C campaign, to insure highest effectiveness, should be based on a detailed factor analysis of contraceptive discontinuance. In conclusion, Korea faces a serious unfavorable sociodemographic situation- in the future unless the population growth rate can be curtailed. And in the future, the decrease in fertility will depend solely on the family planning program, as the effect of other socio-economic factors has already been maximumally felt. A second serious factor to consider is the increasing number of eligible women due to the 1950's baby boom. Thus, to meet these challenges, the program target must be increased and the program must improve the effectiveness of its current activities and develop new programs.

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