• 제목/요약/키워드: importance of financial activities

검색결과 102건 처리시간 0.033초

초등학교급식에서 수행되는 급식비 관련 재무관리 업무분석 (Analysis of Financial Management Activities in Elementary School Foodservices)

  • 최은희;이진미;곽동경
    • 대한영양사협회학술지
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    • 제2권2호
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    • pp.123-140
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    • 1996
  • The purpose of this study was to examine financial management practices in elementary school foodservices. Respondents were asked to provide information on demographics, operational characteristics, financial management activities(responsibility, importance and time demand). Data were collected from 106 elementary school foodservice using the mail questionnaire. The results were as follows 1. Time demand of 14 financial management activities was examined. The results of time-demand showed that most financial activities were performed about once per month. Reporting, inventory checking and production cost accounting were performed several times per week. 2. Major financial management activities performed by school dietitians were inventory checking, record keeping, production cost accounting, and foodservice operation planning. 3. Results of the importance rating of 14 financial management activities showed that the production cost accounting, budgeting, controlling meal costs, reporting the national treasury accounts, and inventory checking were rated as very important(4.00-4.49). Factor analysis was conducted on the importance ratings. Five activities were differentiated such as budgeting, record keeping, cost controlling, cost accounting, and reporting. The cost controlling task was identified at the most important one among them. 4. Important ratings for reporting were found to be significantly different by age, and years of experience. The younger and the less experienced were responded with higher scores on reporting. Analysis of variance for the importance scales by meal costs per one person, food cost percentage, labor cost percentage was conducted, but significant differences were not founded.

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부동산 금융소비자 보호 체계의 평가 기준 간 중요도 분석: AHP 기법을 활용하여 (An Analysis Of The Importance Of The Evaluation Criteria Of The Real Estate Financial Consumer Protection System - Utilizing The AHP Technique)

  • 이연재;신승우
    • 아태비즈니스연구
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    • 제13권3호
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    • pp.227-243
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    • 2022
  • Purpose - This study surveyed real estate financial consumers and financial company staff regarding the components of the financial consumer protection system to seek detailed improvement plans for the Financial Consumer Protection Act. Design/methodology/approach - The Analytic Hierarchy Process (AHP) technique is applied. Findings - Both consumers and staff highly evaluated the importance of the preventive measures in the main classification factors. Regarding the sub-classification factors of preventive measures, consumers emphasized the responsible management of investment staff and financial institutions; however, the staff stressed the principle of effectiveness and efficiency. Regarding the elements of ex-post remedies, consumers answered that fast remedy would have a significant effect. At the same time, staff believed that punitive measures hinder free trading and investment activities. Regarding the sub-sub classification factors of prevention measures, the consumers value responsible management of staff and financial companies, while the staff tend to prefer the importance of the self-regulatory governance. Research implications or Originality - Based on the above results, financial regulatory authorities should find a balance between preventive and ex-post components once focusing on preventative measures. Our paper is one of the first research findings in this field of financial consumer protection system in Korea.

금융업의 사회적 책임활동과 재무성과 (Social Responsibility Activities and Financial Performance of the Financial Industry)

  • 시아쉬에하오;배수현
    • 문화기술의 융합
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    • 제5권3호
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    • pp.71-78
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    • 2019
  • 기업의 지속가능한 성장을 위해 윤리경영이나 사회공헌활동 등 사회적 책임의 중요성이 더욱 강조되고 있다. 이러한 사회적 관심과 기대의 증가로 기업의 사회적 책임에 대한 연구가 많았음에도 불구하고 대부분 일반 제조업을 대상으로 한 연구에 국한되었다. 본 연구는 금융업을 대상으로 사회적 책임활동이 재무성과에 미치는 영향을 분석하고자 함이 목적이다. 또한 경제정의연구소가 발표한 사회적 책임활동 우수기업과 그렇지 않은 기업의 재무성과에 대한 차별성을 분석하고자 한다. 분석기간은 2011년부터 2016년까지이며, 자기상관과 이분산 문제를 해결하는데 상대적으로 효과적인 Robust Regression 방법론을 이용하여 분석하고자 한다. 분석결과, 사회적 책임활동(KEJI 지수)가 높을수록 재무성과에 긍정적인 영향을 미친다는 사실을 검증하였다. 또한 사회적 책임활동 우수기업과 그렇지 기업의 재무성과에 유의한 차이가 있음을 확인하였다. 이러한 결과는 기업의 재무전략수립에 중요한 시사점을 가질 것이며, 지속가능한 경영을 위해 노력하고 있는 금융업계에 유용한 정보로 작용할 것이다.

Effect of Component Factors of Innovation Clusters on the Corporate Business Activity: The Moderating Effect of Financial Support

  • Im, Jongbin;Chung, Sunyang
    • World Technopolis Review
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    • 제4권3호
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    • pp.144-156
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    • 2015
  • Globalization and knowledge-based economy have increased the importance of local areas as the units of global competition. Therefore, the meaning of localities has been emphasized as the core value of economic activities. In this context, innovation cluster has been recognised and emphasized as effective policy measure for innovation. Therefore, most countries have been trying to develop innovation clusters with their expectation for a rapid growth of economy. Nevertheless, there have been minimal empirical researches on innovation cluster. Therefore, for suggesting implications that activation factors of innovation cluster are to have an effect on tenant's business activities, this study conducted a literature review for the theories of regional innovation system(RIS) and innovation cluster. As a result, the activation factors of innovation cluster were classified into institutional, physicals, and social factor. The case of Gyeonggi province's innovation cluster policy was examined for an empirical analysis. Data were analyzed using ordered logistic regression. The results were as follows:First, Institutional and Infra factors had a positive influence on firms' business activities in every empirical test, so they were the most important activation factors of innovation cluster. Second, regarding the interactive effects of financial support, the interactive effects between financial support and Infra factor had a positive influence on the firms' business activities, according to the result of the empirical test.

중년후기 성인이 지각하는 여가제약 및 여가충족이 생활만족도에 미치는 영향 (The Effects of Leisure Constraints and Leisure Sufficiency of Late Middle-Aged Adults on Their Life Satisfaction)

  • 박지수;박경란
    • 한국생활과학회지
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    • 제18권3호
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    • pp.689-703
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    • 2009
  • The purpose of this study is to investigate the relationships among 'leisure constraints', 'leisure sufficiency' and 'life satisfaction' perceived by late middle-aged adults. The subjects of this research were 275 adults from 50 to 64. The results are as follows: 1) Among 5 categories of 'leisure constraints', the subjects perceive' financial constraints' as the most important, and in order of importance, 'social constraints', 'physical constraints', and 'familial constraints' followed. 2) Among five 'leisure activities', a factor perceived most sufficiently by middle-aged adults is 'simple relaxation' and followed by 'social activities', 'activities with family'. 'learning activities', and 'play-recreation activities'. 3) The factors influencing life satisfaction perceived by late-middle aged adults are 'religion', 'financial constraints', 'education', 'familial constraints', 'physical constraints', 'learning activities', and 'play-recreation activities'. These 7 factors explain 38.9% of total variation. Also, the 'leisure constraints' has a greater impact on their 'life satisfaction' than on their 'leisure sufficiency'.

ESG 활동이 기업성과에 미치는 영향: 물류기업을 중심으로 (The Impact of ESG Activities on the Corporate Performance : Focused on Logistics Companies)

  • 김영수
    • 한국항만경제학회지
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    • 제39권2호
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    • pp.143-163
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    • 2023
  • 본 연구는 ESG 활동이 국내 물류기업의 기업성과에 미치는 영향을 분석하고자 한다. 이를 위해 ESG 활동을 도입하고 실행하는 데 영향을 미치는 요인을 분석하고, ESG 활동이 기업의 신뢰와 이미지를 향상시키는 정도를 파악하여 ESG 실행이 물류 기업의 기업 성과에 어떤 영향을 미치는지 실증적으로 분석하였다. 국내 물류기업 종사자를 대상으로 구글 설문지를 이용하여 온라인 설문조사를 실시하였고, 그중 총 463부의 데이터를 통해 Smart PLS 4.0 프로그램을 이용하여 PLS 구조방정식 분석을 실시하였다. 연구 결과는 다음과 같다. 첫째, 외부압력인 정부압력은 환경적 책임활동, 투자자 압력은 사회적 책임활동과 거버넌스 책임활동에 유의미한 영향을 미친다. 내부압력인 경영자는 환경적 책임활동에, 임직원은 ESG책임활동 모두에 영향을 미친다. 둘째, 환경적 책임활동은 기업이미지에 영향을 미치며, 사회적 책임활동과 거버넌스 책임활동은 신뢰와 기업 이미지 모두에게 영향을 준다. 셋째, 신뢰와 기업이미지는 재무적 성과와 비재무적 성과 모두에게 유의미한 영향을 준다. 넷째, 사회적 책임활동과 거버넌스 책임활동이 비재무적 성과에 연결되는 경로에서 신뢰는 유의미한 매개효과를 가지며, ESG 책임활동이 재무적 성과와 비재무적 성과에 연결되는 경로에서 이미지는 모두에게 유의미한 매개효과를 가진다. 본 연구의 기여는 물류 기업들이 ESG 활동을 적극적으로 추진하여 환경, 사회, 거버넌스 측면에서 책임적인 기업 이미지를 구축하고 고객들의 신뢰를 얻을 수 있는 방법에 대해 제시하고 있다는 점이다. 이를 통해 물류 업계의 ESG 활동에 대한 인식을 높이고, 지속 가능한 경영을 위한 중요성을 인식할 수 있도록 도움을 주고자 한다.

IPA 분석을 활용한 유아 대상의 디자인 교육 품질에 대한 인식 연구 -유아의 창의성 계발을 위한 디자인교육을 중심으로- (The Study on the Perspective of Design Education Quality for Young Child using Importance-Performance Analysis -Focused on the Design Education for Enlightenment of Creativity in Young Child-)

  • 서용모;안유정;이예중;오치규
    • 한국콘텐츠학회논문지
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    • 제15권8호
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    • pp.598-610
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    • 2015
  • 본 연구의 목적은 유아의 창의성 계발을 위한 디자인 교육의 품질에 대한 속성을 유아교육전문가들을 대상으로 중요도-만족도 분석을 실시하였다. 본 연구를 통해 유아를 대상으로 하는 디자인교육이 갖추어야할 속성에 대해 도출하고 이를 기반으로 실질적인 개선 혹은 발전방향을 모색하고자 하였다. 심층분석결과 중요도-만족도 간의 차이검증(T-test)을 통해 유아의 디자인교육의 정책적 혹은/그리고 재정적 지원의 필요성, 문제나 자극에 대한 아이디어 산출을 통한 사고활동, 주변의 환경이나 상황에 대해 예민하고 섬세한 관심으로 새로운 탐색영역에 대한 태도 등이 조사되었다. 중요도-만족도 분석(Importance-Performance Analysis)에서는 디자인 전문 교사의 필요성, 정책적 및 재정적 지원 그리고 관련교육기관의 의식전환이 요구되는 것으로 조사되었다. 본 연구의 결과는 유아의 창의성 계발을 위한 디자인교육의 품질에 대한 속성을 인식하고 현장에 반영하는데 유용한 자료로 활용될 수 있을 것이라 기대된다.

가정환경 변인과 학업성취에 관한 어머니의 교육신념이 유아의 사교육 실태에 미치는 영향 (Contributors of Extra-curricular Activities of Preschool Children: Focused on Home Environment Factors and Maternal Belief about Factors on Academic Achievement)

  • 한유미
    • 한국지역사회생활과학회지
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    • 제21권1호
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    • pp.81-90
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    • 2010
  • This study aimed to identify the contributors of extra-curricular activities of preschool children focusing on home environmental factors(financial capital, human capital, and social capital) and maternal belief about factors on academic achievement(child's effort, child's ability, teacher's instruction, and maternal teaching). One hundred and seventy three mothers whose preschool children were attending child-care centers in Seoul and Kyunggi-Do participated in the survey. Kinlaw et al.(2001)'s Importance of Effort/Ability Scale was used to assess the mother's belief about the factors on academic achievement. Stipek et al.(1992)'s Activities Sub-scales was revised to measure a social capital, that is the mother's formal and informal activities providing to their preschool child. Educational level was utilized as human capital and monthly income was considered as financial capital. Also, using open ended questions, the subjects were asked to respond to the numbers of extra-curricula activities their child was presently attending, and when he or she began to attend the extra-curricular activity. The main results are as follows. In general, the mothers provided informal activities to their preschool child more than formal activities. Also, they believed the teacher's instruction is the most important and the child's ability the least important in their child's academic achievement. The number of extra-curricular activities was predicted by mothers' formal activities and their belief on their child's ability. The age of starting extra-curricular activities were explained by mothers' formal activities and their educational level.

6-sigma 품질경영 : 6시그마 정의와 추진환경 실천역량, 경영성과와의 인과관계에 관한 연구 -제조부문을 중심으로- (6-sigma Quality Management: Defining and Analyzing Causal Relationships 6-sigma Drivers, Action Competency, Management Performance - in the Manufacturing Sector -)

  • 김계수
    • 한국경영과학회지
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    • 제29권3호
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    • pp.129-144
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    • 2004
  • The goal of this study is to stress the importance of 6sigma quality management in improving the inner capabilities of manufacturing and the performances of the company. Six Sigma is widely recognized today as a process improvement methodology that can cut costs and eliminate defects in manufacturing processes. In this exploratory analysis. a model is developed and tested to fit research model with the structural equation modeling analysis. In conclusion. 6sigma leadership and flexible organizational culture are the important drivers among 6sigma activities. IT management strategy is significantly related to 6sigma quality management. 6sigma quality management is significantly related to financial performance. In addition. customer satisfaction is significantly related to financial performance.

가정과 클럽활동 활성화를 위한 모형 개발에 관한 연구 (A Study of the Development of Model for Home Economics Club Activities)

  • 고영숙;전경란
    • 한국가정과교육학회지
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    • 제10권2호
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    • pp.163-183
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    • 1998
  • The purpose of this study is to perceive the importance of Club Activities in Home Economics Subject, to analyze the actual condition of management in them, and to develop the model for Home Economics Club Activities. The subjects of this investigation are 252 teachers, who teach Home Economics Subject at middle school located in ChungNam, ChungBuk, TaeJoen, and KyungKi. The results of this study are as follows : 1. Club Activity is one of the educational programs to enhance the desirable development of individuals. And Club Activity is the curricular activity to meet the individual's interest and need as a whole man. 2. In schools which were located in large cities, or large schools, of girls'school, it was investigated that students'opinions was well reflected with sub-plan and master plan for club activities. But as a whole the facilities and spaces, and financial conditions for club activities were not good. In addition, there was the test for club activities at most every year taken. The Club Activities was managed formally, not desirably. On the other hand there were some school which was trying to manage the good program. 3. The model for Club Activities was developed on the basis of the result of the investigation. On the basis of these results, it can be suggested : 1. There should be the right understanding about the whole man education. 2. It is necessary to have an emphasis on self-directed activities and chances in Home Economics Club Activities. 3. It is suggested that Home Economics Subject should be emphasized through the desirable Home Economics Club Activity. 4. In order to develop the model for the desirable Home Economics Club Activity, there should be the post study considering financial support, students'need, number of students continued.

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