• 제목/요약/키워드: managerial

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재무지표를 이용한 병원경영성과 유형화 방안 (The applicability of financial indices as a measure of managerial performance of general hospitals)

  • 류규수
    • 보건행정학회지
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    • 제6권1호
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    • pp.191-210
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    • 1996
  • This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.

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일부 산업장 생산직 근로자와 관리사무직 근로자의 피로자각증상 비교 (The Comparison of the Industrial Fatigue Between Labor Workers and Managerial Workers)

  • 강현숙
    • 한국직업건강간호학회지
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    • 제6권1호
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    • pp.5-13
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    • 1997
  • For the purpose of investigating the subjective symptom of industrial fatigue, a questionnaire survey was carried out on 282 labor workers and 189 managerial workers who were employed at the manufacture of electronic products in two small scale industries. Checklist of industrial fatigue was composed of physical symptoms(10 items), mental symptoms(10 items), and sensory neurotic symptoms(10 items). The results were as follows : 1. Complain rate of fatigue was the highest in "eye strain" of physical symptom, "feel anxious about things" of mental symptom, and "feel stiffness in the neck or the shoulders" of sensory neurotic symptom in labor workers and managerial workers. 2. Managerial workers demonstrated II dominant type (mental or night work type), while labor workers demonstrated I dominant type of fatigue (general type). 3. Mean weighted score of fatigue complaints in labor workers (23.16) was significantly higher than that in managerial workers (20.34). 4. Mean weighted scores of fatigue complaints in male, 5~9 years of work duration, married, 4~5 hours of sleeping time, graduation of high school and college, and large of workload were significantly higher in labor workers than in managerial workers. 5. In poor work condition with temperature, ventilation, illumination and noise, the average weighted score was significantly higher in labor workers than in managerial workers.

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Determinant Factors' Impact on Managerial Performance through Management Accounting Systems in Indonesia

  • FUADAH, Luk Luk;SAFITRI, Rika Henda;YULIANI, Yuliani;ARISMAN, Anton
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.109-117
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    • 2020
  • This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

The Effects of Managerial Overconfidence and Corporate Governance on Investment Decisions: An Empirical Study from Indonesia

  • ZALUDIN, Zaludin;SARITA, Buyung;SYAIFUDDIN, Dedy Takdir;SUJONO, Sujono
    • The Journal of Asian Finance, Economics and Business
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    • 제8권10호
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    • pp.361-371
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    • 2021
  • This research aims to analyze the effects of managerial overconfidence and corporate governance on investment decisions. Besides, it also tries to discover the effect of internal financing mediation between managerial overconfidence and corporate governance on investment decisions. This study employed panel data from 44 manufacturing companies from 2014 to 2019, out of a total of 117, thus the total observations are 264. The hypothesis was verified through structural equation modeling (Smart PLS 2). The study revealed as follows: 1) Managerial overconfidence has a positive and significant effect on internal financing, while corporate governance has a negative and significant effect on internal financing, 2) managerial overconfidence, internal financing, and corporate governance have a positive and significant effect on investment decisions, 3) internal financing partially mediated the effect of managerial overconfidence on investment decisions, However, internal financing does not mediate the effect of corporate governance on investment decisions. The findings in this study will help company managers implement good corporate governance to improve investment efficiency. In addition, managers can reduce the proportion of retained earnings and increase the proportion of dividend payout ratios, and increase the use of external sources of funds in making investments to minimize agency costs and manager's opportunistic behavior.

The Effect of Management Coaching on Psychological Safety and Job Commitment

  • Minchul, KANG;Seong-Gon, KIM;Seung-Hyun, HONG
    • 산경연구논집
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    • 제14권2호
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    • pp.1-9
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    • 2023
  • Purpose: Workers are expected to perform their tasks and explore differences through innovation. Despite managerial coaching growing attention, limited studies offer information on the effects of managerial coaching towards psychological safety and job commitment. There is a limited empirical study examining managerial coaching efficacy. However, practitioners and researchers have emphasized managerial coaching contribution on improvement of subordinates outcomes. This study intend to fill the research gap on literature regarding managerial coaching, job commitment and psychological safety. Research design, data and methodology: The present research has conducted the literature content analysis which is widely used by numerous prior studies that was already proved as a flexible and straightforward methodology. Results: Based on the textual approach in the past and current literature, the results indicated that the managerial coaching effects on workers job commitment and psychological safety which include workers performance and job satisfaction. As a result, the workers are ready to engage their jobs and improve their performance. Conclusions: The current research concluded that the managers must strive to facilitate employees to earn clarity on their responsibilities and goals and feel psychologically empowered. A leader intending to implement managerial coaching must understand their abilities and the consequences of their actions.

주부의 시간계획 및 관리전략에 따른 관리만족도에 관한연구 (A Study on the Managerial Satisfaction of Housewives' by the Time Planning and Time Management Strategies)

  • 홍성희
    • 대한가정학회지
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    • 제32권1호
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    • pp.47-58
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    • 1994
  • The purpose of this study were to investigate the independant influence of variable related to the managerial satisfaction and casual relation between variables. For this purposes the data were collected through the questionnaire whose respondent were 448 housewives. The major results of this study were as follows; 1. The variables influenced independently to the managerial satisfaction were wife's age income perceived time pressure time planning time management strategies. 2. Among all varialbles affecting the managerial satisfaction income time planning and time management strategies had direct effect. And household size employment status and educational level had indirect effect.

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경영자 이익예측 정확성이 성과-보상에 미치는 영향 (The Effect of Management Forecast Precision on CEO Compensation-Accounting Performance)

  • 이은주;심원미;김정교
    • 디지털융복합연구
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    • 제16권10호
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    • pp.125-132
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    • 2018
  • 본 연구는 경영자 능력의 대용치로 경영자가 자발적으로 공시하는 미래 기업의 성과에 대한 정보인 이익 예측 정확성을 사용하여, 미래 이익을 정확하게 예측하는 경영자의 우수한 능력이 높을수록 경영자 성과-보상에 어떠한 영향을 미치는지에 대해 분석하고자 한다. 본 연구의 분석결과, 이익 예측 정확성과 경영자 보상 사이의 유의한 양(+)의 관계가 나타났으며, 이는 미래에 대한 예측이 우수한 경영자의 능력을 경영자 보상 계약에 반영한 결과로 볼 수 있다. 본 연구는 기존 선행연구에서 경영자의 능력의 대용치로 회계성과 변수를 주로 사용하여 경영자 보상 계약을 확인한 것을 확장하여 미래 기업이 직면할 상황을 정확하게 예측하는 경영자의 능력이 경영자 보상에 영향을 미치는 주요한 결정 요인임을 검증하였다는 것에 차별성이 존재한다. 따라서 기업의 미래에 대한 예측 역시 중요한 경영자의 역량으로 경영자 보상 계약에 영향을 미치는 추가적인 결정요인을 파악했다는 것에 의의가 있다.

여성리더십에서 고찰해 본 한국여성행정의 발전방향 (To develop the managerial women's public administration in Korea within women's leadership capacity)

  • 김혁영;김택
    • 문화기술의 융합
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    • 제4권1호
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    • pp.101-110
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    • 2018
  • 본 논문은 가부장적인 한국사회에서 여성이 스스로 리더십을 발휘하여 어떻게 한국여성행정을 발전시틸 수 있는 가에 대한 논의이다, 여성주의(feminism), 여성의 정책흐름, 그리고 여성리더십을 먼저 살펴보고 거기에서 산출되는 한국여성행정의 발전방향을 모색하였다. 여성행정에 대한 여성주의적 재 개념화는 역사 속에서의 여성 리더십에 관한 인식의 전환을 그 출발점으로 삼고 있다. 한국의 가부장적 사회는 중요한 사회적 권력자원이 남성에게 유리하게 규정되고 또 분배되는 양성간의 불평등한 권력구조를 갖고 있다. 또한 여기에 관한 선행연구가 이루어졌지만 그 수가 굉장히 미비하기 때문에, 많은 여성행정 연구가 이루어져야 된다. 한국사회에서 여성리더십의 중요성이 강조되고 있다는 명제들은 사회 속에서의 여성역할의 비중이 증대하였다는 것을 의미한다. 여기에서 역할에 수반되는 권한과 권력을 상정해 볼 수 있으며, 이것은 여성리더십이 한국여성행정의 초석이 될 수 있다는 것으로 표현된다.

경영자 능력이 재무분석가 이익예측 정보에 미치는 영향 (The Effect of Managerial Ability on Analysts' Earnings Forecast)

  • 박보영
    • 경영과정보연구
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    • 제35권4호
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    • pp.213-227
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    • 2016
  • 본 연구는 경영자의 능력이 자본시장에서의 정보비대칭 현상에 미치는 영향을 살펴보았다. 이를 위해, 2000년부터 2013년까지 유가증권 시장에 상장된 2,246개 기업-연도 표본을 대상으로 경영자의 능력이 정보비대칭 변수의 대용치인 재무분석가의 이익예측 정보에 어떠한 영향을 미치는지를 분석하였다. 분석을 위해, Demerjian et al. (2012)의 방법에 따라 DEA(Data Envelopment Analysis)를 이용하여 경영자의 능력을 측정하였고, 이렇게 측정된 경영자의 능력 변수와 재무분석가의 이익예측 오차(error) 및 편의(bias) 변수와의 관계를 분석하였다. 분석결과, 경영자의 능력이 뛰어날수록 재무분석가의 이익예측오차가 감소하였고, 재무분석가의 낙관적인 이익예측편의 또한 감소하는 것으로 나타났다. 본 연구는 경영자의 높은 능력으로 인한 회계정보의 질적 향상이 자본시장에서 정보비대칭 현상을 감소시켰음을 보여주었다는 점에서 공헌점을 가진다.

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주부의 스트레스 인지수준 및 대처행동에 따른 가정관리 행동 및 생활만족도에 관한 연구 (A Study on the Wives' managerial Behavior and Their Life Satisfaction According to Wives'stress Level and Their Coping Behavior)

  • 두경자
    • 가정과삶의질연구
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    • 제11권1호
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    • pp.218-234
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    • 1993
  • A study focused on the wives'managerial behavior and their life satisfaction according to wives'stress level ad their coping behavior. The statistical procedures used were percentile mean cronbach's a T-test F-test cluster analysis. Duncan's Multiple Range test. For the purpose the sample were conducted using questionnairs on 548 housewives that lived in seoul. The major findings wee ; 1) The wives's education level of background variables significantly was differentiated from wives' managerial behavior and their life satisfaction respectively. 2) The wives'stress level and their coping behavior respectively was higher than average. from wives'managerial behavior respectively. 4) The variable i.e. wives'stress level wives'coping behavior significantly was differentiate from wives'life satisfaction respectively In conclusion to improve wives'managerial behavior and their life satisfaction this study suggests we have to try to release or decrease wives'stress level and to do the resonable wives'co-ping behavior.

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