• 대한안전경영과학회지
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• 제16권3호
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• 디지털융복합연구
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• 제19권9호
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• pp.145-156
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• 2021

기존 경영학 문헌에서 기업집단은 개발도상국, 재무시장이 발달하지 못한 국가에서 일시적으로 존재하는 기업의 형태라고 여겨졌다. 그러나 기업집단의 한국적 형태인 재벌은, 대한민국이 선진국으로 거듭나고 국내 재무시장이 발달하였음에도 불구하고, 여전히 주요한 기업의 형태로 존속하고 있다. 본 이론 연구에서는 이러한 기존 이론과 현상의 불일치를 규명하기 위해, 재벌가 출신 창업가에 대한 이론적 연구 모형을 제시한다. 첫째, 본 연구에서는 사회적, 기업지배 구조적, 재벌가 구성원 본인들의 심리적 요인들은 재벌가 구성원들이 창업가로 거듭나는 긍정적 동기로 작용함을 제안한다. 둘째, 이들이 운영하는 기업은 더 나은 기회 포착, 재무적 지원, 원활한 채용, 활발한 마케팅 및 기업간 협력 관계 구축을 통해 여타의 창업가들보다 더 빠른 성장을 달성할 것임을 주장한다. 본 이론 논문은 대한민국 재벌가 출신의 창업을 통한 재벌 집단의 새로운 확장 가능성을 제시함으로써 기업집단 및 창업 연구의 발전에 기여하고자 한다.

• 산업경영시스템학회지
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• 제46권3호
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• pp.209-220
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• 2023

Recently, defects that occurred during the construction of apartment houses have become a social issue. Defects in apartment houses lead to waste of resources and economic loss, causing psychological and physical damage to customers, and a decrease in reliability and financial loss to construction companies. The purpose of this study was to analyze the impact of defect occurrence according to the difference in project management level in the apartment housing construction stage, and to investigate the extent to which the project manager's experience affects the defect occurrence rate. For the empirical analysis of the study, statistical analysis was conducted using data collected from 130 actual projects. The results of the analysis showed that schedule management, cost management, and quality management had a positive effect on reducing the defect occurrence rate in the execution stage of apartment housing construction, while human resource management productivity had a negative effect. This study theoretically demonstrated the importance of project management, and in practice, showed that schedule management, cost management, and quality management should be faithfully performed in the execution stage to reduce the rate of defects after project completion. It was also suggested that hiring an experienced project manager would help reduce project defects.

• 중소기업연구
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• 제42권2호
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• pp.43-67
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• 2020

국내 중소기업의 기술혁신에 대한 연구는 괄목할만한 성장을 이루어왔으나 각 연구들은 데이터 부족, 방법론 및 변수의 다양성 등으로 인하여 일반화하기 어려운 한계점을 갖는다. 따라서 수많은 실증연구를 통해 일반화된 결론을 얻기 위한 체계적이고 종합적인 통계적 분석은 기업의 경영전략과 정부의 기술혁신지원정책을 수립하는 데 필수적이다. 본 연구는 중소기업의 기술혁신성과에 영향을 미치는 요인, 그리고 기술혁신성과와 경영성과의 관계에 관한 메타분석을 통하여 중소기업의 기술혁신 프로세스를 포괄적으로 분석하고자 하였다. 국내 111개의 실증분석 연구, 총 62,512개 표본에 대한 메타분석을 실시한 결과는 다음과 같다. 첫째, 중소기업의 기술혁신성과를 위해서는 내부 기술협력, 혁신문화, 동적역량, 흡수역량 등이 중요한 요인이었다. 둘째, 기술혁신성과의 대리변수로 도입된 지식재산권 성과에 대해서는 인사역량, 기술적 기회, 사업화 역량, 여유 자원, R&D 자금투입 등이 중요한 요인으로 나타났다. 셋째, 기술혁신성과는 경영성과에 중간 크기 이상의 영향을 미치나, 지식재산권 성과의 영향은 작은 효과크기로 나타났다. 넷째, 기술혁신성과와 경영성과의 관계에서 경영성과의 측정방법, 출간유형은 통계적으로 유의한 조절효과를 나타내는 변수였으나, 지식재산권 성과와 경영성과의 관계에서는 유의한 조절변수를 발견할 수 없었다.

• 한국융합학회논문지
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• 제10권9호
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• pp.351-361
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• 2019

3개 대학 간호학과 4학년 간호관리 임상실습을 경험한 학생 289명을 대상으로 간호관리학 실습교육내용에 대한 중요도 인식 및 실제 실습경험에 대하여 비교 조사하였다. 연구결과 평가 항목에서 책임감, 대인관계, 신뢰, 의사소통, 도덕성 순으로 중요하게 인식하였다. 간호관리 실습교육내용의 중요도에서는 간호단위관리를 4.37(최대 5점)로 가장 중요하게 인식하였다. 실제로 임상에서 직접 경험할 수 있었던 항목은 간호단위관리(22.0%), 간호관리의 이해(20.7%), 인적자원관리(19.8%)가 빈도순으로 가장 높았으며 실제 경험을 전혀 못 한 항목으로는 마케팅(52.4%), 재무관리(44.0%)였다. 학생들이 인식한 실습내용의 중요도와 실제 실습경험을 한 항목 간에는 여전히 불일치가 나타나 표준화된 간호관리학 임상실습 프로토콜의 완성과 관리실습 전담 프리셉터 제도의 시행을 제언하고자 한다.

• 산경연구논집
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• 제10권5호
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• 디지털융복합연구
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• 제15권7호
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• pp.259-269
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• 2017

본 연구는 의료급여 사례관리의 중재방법별 접근횟수에 따른 효과를 분석함으로써 의료급여 사례관리 중재의 발전을 모색하고자 하였으며, 2010년 3개의 시 군 구에서 고위험군 564명을 대상으로 실시된 사례관리 이차자료 분석연구이다. 중재방법별 접근횟수에 따른 사례관리 전 후 점수는 방문의 경우 자가건강관리능력과 합리적 의료이용에서 유의한 차이를 보였고, 전화는 자가건강관리능력에서, 우편은 건강 삶의 질, 자가건강관리능력, 합리적 의료이용에서 유의한 차이가 있었다. 중재방법별 접근횟수에 따른 의료이용은 방문과 우편이 총급여일수에서 유의한 차이를 보였다. 중재방법별 접근횟수와 사례관리 점수 간의 상관관계에서는 방문이 자가건강관리능력과 음의 관계를, 전화는 합리적 의료이용, 우편은 사례관리 점수 전 영역, 내소는 건강 삶의 질 영역과 양의 관계로 나타났다. 중재방법별 접근횟수와 의료이용 간의 상관관계에서 방문과 자원연계는 총 급여일수와 음의 관계가 있는 것으로 나타났다. 의료급여 과다이용 수급자의 건강 삶의 질 향상과 적정의료이용을 도모하기 위해서는 사례관리 중재방법별 효율적인 접근횟수를 고려하여 사례관리를 실시하는 것이 필요하다.

• 가족자원경영과 정책
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• 제10권2호
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• pp.61-86
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• 2006

This phenomenological study aims at exploring the role of family in promoting, maintaining, and developing job activities of women with acquired physical disabilities. As a result of in-depth interviews with 8 women with physical disabilities, 6 theme clusters and 14 sub-themes have appeared. Participants have vividly revealed their experiences with regard to the various support and help of their family. They were provided physical, emotional and financial supports which helped at great extent to overcome the anger and loss resulted from the acquired disabilities. Although most of the participants have experienced failure in job finding several times, they have at last succeeded in it by the consistent help of their family. In particular, the support and help given from the family were substantial and specific which promoted maintaining and developing their career. Therefore the participants could obtain more confidence in themselves and this made the participants to speak for themselves. Although the family roles for the job finding and maintaining of the participants are played in various ways which is positive, effective and specific, there remains some significant problems and limitations. Participants expressed their uncomfortableness in opening their most in-depth thinking and emotions to their family. They have also experienced a great deal of difficulties in maintaining job because of the housework load and child bearing work which is mainly regarded by the family members as the woman's(participant's)duties. In addition to this, sexual needs and sexual identity of the participants are neither recognized nor dealt with seriously in family, The participants also mentioned about the inequal relationships and their self-consciousness among family member as well as the lack of career guidance role of the family. Based on these research findings, we have made a number of suggestions to promote the positive roles and overcome the limited roles of the family.

• 가족자원경영과 정책
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• 제13권4호
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• pp.95-114
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• 2009

This study compared demographic, economic and career characteristics between a traditional retirement group and a gradual retirement group. From the 2005 Korean Retirement and Income Study (KReIS), 780 traditional retirees and 265 gradual retirees were selected. A t-test, chi-square test and logistic regression analyses were completed. The findings of this study were as follows: First, there are gender and age differences between the traditional retirement group and the gradual retirement group. The gradual retirement group has a high proportion of male workers and older workers compared to the traditional retirement group. Second, members of the traditional retirement group have more income, more assets and less debt than members of the gradual retirement group; therefore, their financial structure is comparatively stable. Third, there is a large percentage of blue-collar workers (e.g., technical service, repair, operatives) in the gradual retirement group. Members of the gradual retirement group had worked for a shorter period during their career and had a lower wage rate than members of the traditional retirement group. Finally, male workers who are in their 60s and 70s, who do not have a public transfer income but have a higher level of career income, and are older when they end their career, are less likely to retire gradually. As they also have a higher level of debt, the probability of these workers selecting a gradual retirement route is high.

• 가족자원경영과 정책
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• 제14권4호
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• pp.213-237
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• 2010

This study aimed at figuring out the current state of 26 family-health support centers in Gyeonggi-do, in order to prepare an activation plan for the centers. These centers are the main mediators of the family health operation. This study also aimed to understand the center users' satisfaction and demands. The results were as follows. First, a total of 65,794 participants from 9,960 businesses were processed. The majority had attended various integrated family services, followed by family counseling and/or family-friendly culture-establishing businesses. Second, the main users' profiles were as follows: average age, 41; average number of persons in the family, 3.78; education above foundation-level degree; diverse jobs that included special occupations; average monthly incomes of 3,390,000 won; and a middle-class living standard (as self-described by participants). Third, the users' main concern for their families was "financial difficulties," and they had an interest in education and counseling. Although they thought education and counseling were suitable solutions, they hesitated because they did not think their problems were serious enough to merit them. Fourth, the satisfaction level of their participation in their center's program was generally high, at 3.9-4.2 points. The majority of them said they would attend again in the future.