• 제목/요약/키워드: performance management. performance indicators

검색결과 553건 처리시간 0.03초

Causal Relationship Between Working Capital Policies and Working Capital Indicators on Firm Performance: Evidence from Thailand

  • WICHITSATHIAN, Sareeya
    • The Journal of Asian Finance, Economics and Business
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    • 제9권5호
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    • pp.465-474
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    • 2022
  • Using structural equation modeling, the study aims to investigate the causal relationship between working capital policies and working capital indicators on firm performance, including profitability and market value (SEM). The samples of 381 firms were selected from various industries listed on the Stock Exchange of Thailand (SET) from 2016 to 2020. The results showed that 1) there is an effect of working capital policies on profitability and market value; 2) there is an effect of working capital indicators on profitability and market value and 3) there is the effect of profitability on market value. From the results, it is suggested that conservative working capital investment policy (CIP) and conservative working capital financing policy (CFP) affect a company's performance in the Thailand context. In addition, shortening the cash conversion cycle (CCC) should be applied in management to increase profitability by reducing the receivables collection period (RCP) and inventory conversion period (ICP) while increasing the payables deferral period (PDP). The practical implications of the study provide the evidence that meeting the dues according to short CCC management can represent healthy liquidity in cash flow that helps gain investor confidence and the investment interest that further increases the market value.

외국의 성과연동지불제도 현황과 가감지급사업의 발전방향 (Reviews of Pay-for-Performance and Suggestion for Korean Value Incentive Program)

  • 윤효정;박은철
    • 보건행정학회지
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    • 제27권2호
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    • pp.121-127
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    • 2017
  • The effort to measure and improve the quality of healthcare is a common health policy issue worldwide. Korean Value Incentive Programme is one of that effort, but some concerns exist. Compared to pay for performance program in other countries, it measures healthcare quality with relatively narrow performance domain using a small number of clinical indicators. It was designed without involving hospitals and other key stakeholder, and program participation was mandated. Highest and lowest performers get bonus and penalty using relative ranking. As a suggestion for development, the direction for quality management at the national level should be given first. Therefore the philosophy or strategy for quality improvement should be reflected to the program. And various domains and indicators of healthcare quality should be developed with active communication with healthcare providers. The evaluation method is necessary to be changed to provide achievable goal to the healthcare providers and attract quality improvement.

공과대학 교수의 교육업적평가 지표 개발 연구 (A Study on the Development of Teaching Evaluation Indicators for Faculty in Engineering College)

  • 강소연;최금진;박선희;한지영;이혜미;조성희
    • 공학교육연구
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    • 제20권4호
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    • pp.38-50
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    • 2017
  • The purpose of this study is to analyze the current evaluation methods on faculty performance at Korean engineering colleges and develop teaching evaluation indicators for faculty performance. We investigated the faculty performance cases in engineering colleges inside and outside of the Korea, the engineering faculty's awareness of evaluation factors for their educational performance, and the appropriate ratios by indicating factors. Also we developed evaluation indicators for educational achievements to improve the current faculty performance system. 227 engineering faculty members answered our survey questionnaire. The result in the case study on faculty performance evaluation is as follows. First, most items of faculty performance evaluation are about quantitative indicators that can easily conduct objective evaluation. Second, evaluation items of faculty performance are mostly focused on instruction in a classroom. Third, the evaluation by students and administrative managers is more dominant than that by professors or their colleagues, document evaluation than on site evaluation, general evaluation than formative evaluation, and static evaluation than dynamic evaluation. Lastly, Some universities tend to substitute outstanding articles for underperforming instruction. The evaluation indicators that we have developed can be implemented by four types of subjects, such as students, professors, their colleagues, and deans. Also, based on the evaluation indicators, faculties can freely select their evaluation domains depending on the their tracks, such as a teaching track, a research track, or an industry-university cooperation track. The mandatory evaluation fields include teaching, student counselling, teaching portfolio evaluation by mentors or colleagues, class management evaluation by deans, and self-evaluation. The other areas are optional and professors can choose their evaluation factors.

경영형태에 따른 전문건설업체의 건설경기지표와 경영성과지표의 상관성 분석 (Interaction Analysis between Construction Business Indicators and Business Performance Indicators of Specialty Contractors Depending on Operation Types)

  • 김남식;이동욱
    • 대한토목학회논문집
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    • 제35권1호
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    • pp.193-202
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    • 2015
  • 본 연구는 공사를 진행하는 경영형태 - 조직적 경영 및 개인적 경영형태에 따른 전문건설업체의 경영성과지표와 건설경기지표간의 상관성 분석을 통해 경영 안정화 전략을 제시하기 위한 목적으로 수행되었다. 이를 위하여 1997년부터 2010년까지의 자산규모 70억 원 이상의 전문건설업체의 건설수주액 및 경영성과지표에 대한 자료를 분석하였다. 전문건설업체조직적 경영중심의 전문건설업체는 건설수주액이 기업의 안정성에 직접적인 영향을 미치고 있어 건설수주액의 감소가 자기자본비율에 악영향을 미칠 수 있다. 그러나 총자본회전율이 자기자본에 영향을 주고 있음을 고려할 때, 건설수주액의 증가로 확보된 자기자본에 대해 매출액을 증가시킬 수 있는 자본운용계획을 수립할 필요가 있다. 개인 경영중심의 전문건설업체 역시 건설수주액의 변화에 대해 안정성 지표인 자기자본비율이 크게 영향을 받으므로 이에 대한 대응전략이 필요하나, 부채비율이 건설수주액에 영향을 미치고 있으므로 부채비율을 감소시킬 수 있는 대응전략이 필요하다.

일본 물류기업의 경영성과에 관한 탐색적 연구 (An Exploratory Study on Management Performance of Logistics Companies in Japan)

  • 구경모
    • 한국항만경제학회지
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    • 제33권4호
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    • pp.99-116
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    • 2017
  • 본 연구는 최근 10여년을 대상으로 일본의 경제 지표와 물류업의 경영활동 성과지표의 변화 특징을 분석하고자 한다. 그리고 물류기업의 사업전략과 관련된 집단별 경영성과에 대해 비교 분석함으로써 경제 환경의 변화 속에서 물류업의 전략행동이 경영성과에 어떻게 나타났는지를 밝히는 것이 주된 목적이다. 연구분석 방법으로는 상관관계분석, 교차분석, 분산분석을 이용하였다, 핵심적 연구결과를 요약하면, 첫째 물류기업의 수입은 GDP, 무역액, 주가 등의 경기지표와 상관성이 높게 나타났는데, 특히 육상운송업은 주가와 해운업은 무역액과 상관성이 높았다. 둘째 물류기업의 사업전략 변인인 업종과 생산구조 특징 간에는 상관성이 발견되었고, 업종별 상이한 전략이 적합한 것으로 이해되었다. 셋째 사업전략의 변인이 경영성과 변수에 미치는 영향은 유의미하게 나타났으며, 특히 3개요인의 상호작용효과가 수익률에 미치는 영향의 차이를 이해할 수 있었다. 이 같은 연구결과는 최근 10년 동안의 일본의 경제환경 변화 속에서 물류기업이 높은 경영성과를 얻을 수 있는 기업전략이 무엇이었는지 이해함에 큰 도움이 된다.

공공의료 책임운영기관의 성과지표 개발에 관한 연구 (A Study on the Performance Indicator Development of Public Hospital)

  • 김영훈;최영진
    • 디지털융복합연구
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    • 제6권4호
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    • pp.13-23
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    • 2008
  • Changed the business environment, private sector focuses on the performance management, so to manage the performance he uses BSC that overcomes the limitation of financial indicators. Also, it is getting emphasized to evaluate the performance about services that the public sector provides and obliged for the public sector to be responsible for managing and improving its performance as the private sector has been doing. But lacks of knowledge and experience on performance management and evaluation are blocking the public sector from introducing and implementing new performance management systems. To solve those problems, this study has derived general guidelines and KPIs that public sector should keep in mind when BSC is introduced new management system. This study focused on the public hospital which is the performance management and evaluation system of Government administration.

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Using Support Vector Machine Method to Improve Company Performance Management

  • Yuanhao LI;Xin LI;Han XIA
    • Asian Journal of Business Environment
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    • 제13권4호
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    • pp.1-6
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    • 2023
  • Purpose: To explore the application prospect of support vector machine (SVM) in supply chain management and its practical application in supply chain performance evaluation practice. Research design, data and methodology: This paper establishes the performance evaluation index system of supply chain management according to the balanced scorecard (BSC) theory, and establishes the SVM model of supply chain management performance evaluation based on the SVM principle. Results: The performance evaluation results of the supply chain of an electric power equipment Co., Ltd. in Harbin established by using the model are consistent with the actual situation, which indicates the nature and accuracy of the possible reflection of the established supply chain performance evaluation model. Conclusions: The results show that SVM model can be used to evaluate enterprise supply chain management performance indicators, and can improve enterprise supply chain management performance, thus demonstrating the effectiveness of the model.

균형성과표(BSC)를 활용한 국립중앙도서관 성과지표 개발에 관한 연구 (A Study on the Development of Performance Indicators for the National Library of Korea using Balanced Scorecard(BSC))

  • 김수정;차미경
    • 한국문헌정보학회지
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    • 제55권1호
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    • pp.251-283
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    • 2021
  • 국립중앙도서관은 국가대표도서관으로 국가지식문화유산의 수집·제공·보존관리 등의 국가도서관 임무를 수행하고 있다. 본 연구는 국가도서관인 국립중앙도서관의 지속적 성장과 발전을 위한 합리적 경영개선 도구로서 성과지표 개발을 목표로 하였다. 성과지표는 도서관 환경변화에 대응한 조직의 전략과 성과측정 연계에 유용한 균형성과표(Balanced Scorecard, BSC)를 기반으로 하였다. ① 자원, 접근, 인프라 관점, ② 이용 관점, ③ 효율성 관점, ④ 잠재력과 성장 관점, 19개 핵심성공요인, 71개 지표로 국립중앙도서관 성과지표를 개발하였다. 또한 국립중앙도서관 직급과 직무에 따른 성과지표 인식의 차이를 분석하였다.

PCA를 활용한 기업실적 예측변수 생성 (Generating Firm's Performance Indicators by Applying PCA)

  • 이준혁;김갑조;박상성;장동식
    • 한국지능시스템학회논문지
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    • 제25권2호
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    • pp.191-196
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    • 2015
  • 최근 기업의 실적 및 주가를 예측하기 위해 매출액증가율, 부채비율 등의 다양한 예측변수를 활용하여 정량적인 예측방법을 활용하는 연구가 많이 이루어지고 있다. 기업실적 및 주가를 정량적 예측하기 위해 수많은 예측변수들 중에서 모델구축을 위해 중요한 예측변수를 선정하는 것이 중요하다. 대부분의 기존연구들에서는 다양한 알고리즘을 활용하여 예측변수들을 제거하는 방법을 사용하는 경우가 많았다. 이러한 경우 각 예측변수들이 가지는 많은 정보들이 제거되는 문제점이 존재한다. 이러한 문제점을 해결하기 위해 본 연구에서는 예측모델 구축을 위해 예측변수들을 제거하는 대신 각 변수들이 가지고 있는 정보를 병합하여 새로운 변수를 생성하는 대표적인 차원축소 방법인 주성분분석(PCA)을 활용하였다. 본 연구에서는 제안된 예측모델을 미국의 전자, 전기기업의 재무정보를 활용하여 구축하고 예측성능을 실증적으로 분석해 보았다.

Evaluation of the Quality of Occupational Health and Safety Management Systems Based on Key Performance Indicators in Certified Organizations

  • Mohammadfam, Iraj;Kamalinia, Mojtaba;Momeni, Mansour;Golmohammadi, Rostam;Hamidi, Yadollah;Soltanian, Alireza
    • Safety and Health at Work
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    • 제8권2호
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    • pp.156-161
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    • 2017
  • Background: Occupational Health and Safety Management Systems are becoming more widespread in organizations. Consequently, their effectiveness has become a core topic for researchers. This paper evaluates the performance of the Occupational Health and Safety Assessment Series 18001 specification in certified companies in Iran. Methods: The evaluation is based on a comparison of specific criteria and indictors related to occupational health and safety management practices in three certified and three noncertified companies. Results: Findings indicate that the performance of certified companies with respect to occupational health and safety management practices is significantly better than that of noncertified companies. Conclusion: Occupational Health and Safety Assessment Series 18001-certified companies have a better level of occupational health and safety; this supports the argument that Occupational Health and Safety Management Systems play an important strategic role in health and safety in the workplace.