• 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.

• 대한가정학회지
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• 제38권10호
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• pp.181-197
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• 2000

The purposes of this study were to compare financial status of home-based family business with that of ensile family business, and to analyze the factors effected on financial status of both business groups. The sample consisted of 295 home-based family business and 418 ensile family business among self-employed household of 1998 Korea Household Panel Data, and analyzed into Frequencies, Percentile, t-test, $\chi$$^2$-test and Regression. The findings were as follows: First, in case of financial status of household, there was no significant difference between home-based family business and ensile family business. Second, in case of financial status of business, total sales amount and net profit of home-based family business were lower than those of onsite family business, however net profit to total sales ratio of home-based family business was higher than those of onsite family business. Third, the factors contributing to total expenditure to total income ratio of home-based family business were business owner's present economic perception, future economic expectancy and residence, while business owner's age, the number of children and of tamer, and residence were significant variables contributing to same ratio of onsite family business. The factors contributing to total asset to total debt ratio of home-based family business was only business owner's future economic expectancy, however factors affected on the counterpart were business owler's future economic expectancy and job type of family business. Fourth, the variables of sex, age, educational level of family business owner, job type and family type of family business were associated with net profit to total sales ratio of home-based family business, and sex, educational level of family business owner, job type of family business, and the number of employees were related to same ratio of the counterpart. In addition, educational level of family business owner, job type and residence were related with total sales to the number of employees ratio of home-based family business, and educational level of family business owner and job tape of family business were related to same ratio of ensile family business.

• 한국산학기술학회논문지
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• 제16권9호
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• pp.5810-5818
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• 2015

본 연구는 기업 가치 분석을 위한 최적 변수를 선정하고, 이 변수를 사용하여 기업의 가치를 분석하였다. 본 연구의 결과는 2가지로 구분할 수 있다. 첫째, 변수 선정을 위해 선행연구에서 사용한 기업가치 분석방법 및 변수를 고찰하였다. 이를 토대로 AHP 기법을 사용하여 8개의 변수를 도출하였다. 추가로 투자 전문가들이 사용한 변수 중 공통분모를 추출하였다. 최종적으로 도출한 변수는 배당수익률, PER, PBR, PCR, EV/EBITDA, ROE, 순이익 증가율, 매출성장률, 순유동자산, 부채비율, 유동비율, 재고자산회전율, 매출채권회전율, 종사자 1인당 순이익, 영업이익률, 매출액 순이익률, 총자본 순이익률, EPS 성장률의 18개 수정 변수를 도출했다. 둘째, 선정된 변수를 사용하여 기업 가치를 예측하였다. 예측을 위해 8개의 변수를 사용하여 로지스틱 회귀분석을 수행한 결과, 59.67%의 정확도를 나타내 8개의 변수는 적절하지 않음을 알 수 있었다. 이어서 18개의 변수를 사용하여 분석한 결과 91.98%의 정확도를 나타내 기업의 가치를 분석하기 위해서는 18개의 변수를 사용하는 것이 바람직하다는 것을 알 수 있었다.

• 한국조리학회지
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• 제22권6호
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• pp.52-60
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• 2016

This study attempts to measure the financial performance of the food distribution company. In order to achieve the goal, this study have measured the ratios of ROE, ROA applying the DuPont analysis, which have been demonstrated with tables to show the change periodically. DuPont analysis is based on analysis of Return on Equity (ROE) & Return on Investment (ROI). The return on equity disaggregate performance into three components: Net Profit Margin, Total Asset Turnover, and the Equity Multiplier. The return on investment consists of Assets Turnover (Operating Income${\times}$Total Assets) and Profit Margin (EBIT${\times}$Operating Income). From the study it if found that Hyundae Green Food's Financial performance is high followed by Foodmerce and then Dongwon home food and Lotte Food. The four companies are significant at their level. In conclusion, ROE & ROI is the most comprehensive measure of profitability of a firm. It considers the operating and investing decisions can be made as well as the financing and their leverage-related decisions.

• 대한가정학회지
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• 제40권2호
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• pp.115-130
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• 2002

The purposes of this study was to analyze the effects of household characteristics and financial variables on financial management behavior and financial solidity. The major results could be summarized as follows. First, Debt management behavior and risk management behavior reveled a higher score than any other financial management behaviors. The main determinants of financial management behavior were financial communication and financial attitudes. The more positive financial attitudes and the more financial communication were, the better the financial management behavior followed. The set of households characteristics variables accounted for 2% of the variance in the financial management behaviors. But the addition of financial related variables resulted in an R2 change of 33%. Second, the financial solidity by median was 4.10. It means that usuable net asset is four times higher than the total amount of risk. Household head\`s age, financial attitudes and financial management behavior were the variables affecting the financial solidity.

• 한국조리학회지
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• 제14권4호
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• pp.93-105
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• 2008

This study was attempted to analyze causal relations among flexibility, growth, and profitability variables, which are the financial indexes of restaurant enterprises. The samples were 24 restaurant enterprises in total, and 102 financial statements between 2002 and 2006 were analyzed. As a result of the analysis, total asset growth rate influenced all profitability variables among growth variables. Also, the net sales growth influenced return on sales and return on assets, and the assets turnover influenced return on assets and return on equity. Among flexibility variables, current ratio and interest coverage ratio to operating profit influenced return on assets, and return on equity was influenced by current ratio and debt-to-equity ratio.

• 가족자원경영과 정책
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• 제18권1호
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• pp.93-114
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• 2014

This study aims to investigate the levels of assets and debts that male- and female-headed households have in comparison to married-couple households. Toward this end, a series of analyses of data from the 2011 Korean Household Finance Survey on the assets and debts of single-parent households are conducted. The empirical results reveal that the amounts of assets and net worth of married-couple households were significantly larger than those of male- and female-headed households. A comparison between male- and female-headed households show that the latter were more likely to hold financial assets such as savings accounts, savings insurance and mutual funds. The amounts of assets of female-headed households were significantly larger than those of male-headed households. Furthermore, the amount of credit card debt in mele-headed households was significantly larger than that in female-headed households.

• 대한가정학회지
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• 제43권1호
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• pp.85-103
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• 2005

This study attemped to analyze the financial stati of single households. The financial stati of single households were analyzed using the income and expense stati, balance sheet status and selected financial ratios as components. The data of 757 single household's from the 1998 Korean Household Panel Study were utilized. The major findings are summarized as follows; 1. Male single households had higher income and expense stati than those of females but lower holdings of other asset with the exception of liquid assets. Single elderly households had the highest holdings of both real assets and debt. 2. Usually single households were retained more short-term than long-term liquid assets. The debt burden ability in using net assets was the lowest of all assets. To accumulate capital those in single household were more likely to have savings than investment assets.

• 가정과삶의질연구
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• 제24권6호
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• pp.61-77
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• 2006

This study was to analyze the effect of private education expenditures on financial performance. The data from 1,669 households were taken from the Korean labor and Income Panel Study. The major findings were as follows: (1) The mean of monthly private education expenditure was 257,400 won for all households. Almost 66% of households encountered an economic burden in paying for private education. (2) The mean of financial performance in all households was 31,420,000 won and those with higher assets showed the greatest financial performance (112.8 million won net gain). (3) The variables that significantly influenced on private education expenditures and the financial performance were different in all households. (4) The relationship between financial performance and private education expenditures was verified partially. The association was proved in the middle assets group.

• East Asian Economic Review
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• 제21권1호
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• pp.59-80
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• 2017

This paper examines the operational limitations of the Chiang Mai Initiative Multilateralization (CMIM) as a regional financial safety net in East Asia and presents a new regional financial arrangement. To overcome the drawbacks of the Chiang Mai Initiative Multilateralization which has never been activated so far, this study proposes that ASEAN+3 establish a new lending facility, so-called a Reserve Fund Facility, and create a regional common reserves asset. The proposed Reserve Fund Facility framework guarantees lending automaticity of the liquidity facility, based on upfront funding instead of pledge funding. Establishing the Reserve Fund Facility could find a way of making up for weakness of the Chiang Mai Initiative Multilateralization and responding to the regional needs for effective regional financial arrangement. The full-fledged Reserve Fund Facility will ultimately contribute to the future development of East Asia's monetary and financial cooperation beyond the Chiang Mai Initiative Multilateralization.