• 재무관리연구
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• 제3권1호
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• pp.67-97
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• 1987

• 한국건설관리학회논문집
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• 제9권3호
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• pp.136-145
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• 2008

현행 규정에 따라 기성을 지급하였어도 공공공사 발주자가 공사대금 이외에 금융비용이라는 추가비용을 부담해야 되는 경우가 발생되고 있다. 본 연구는 공공공사 건설과정에서 발생하는 금융비용을 파악하기 위하여 실제 공공공사 기성지급사례를 토대로 다음과 같은 연구결과를 도출하였다. 첫째 금융비용 발생원인을 분석하였고, 둘째 전체 금융비용 규모를 파악하고 이 중 발주자에게 미치는 영향을 파악하였으며, 셋째 금융비용이 발생시점에 따라 전체 금융비용에 미치는 영향을 비교 분석하였다. 본 연구에서 2건의 공공공사 금융비용 사례 분석결과 금융비용을 최소화하기 위해서는 입찰설명서 등 공사 착수 전에 공정과 기성관리 세부기준을 설정해야 한다. 또한 금융비용은 발생시점에 비례하여 발생하므로 공사초기의 공정관리에 집중해야 하는 것으로 분석되었다. 공공기관 건설공사 기성이 매년 2조 3천억 이상 발생되고 있지만 건설과정에서 기성지급 시 발생되는 금융비용이 얼마나 되는지 산출된 연구결과가 없어 그 규모를 인식하지 못하였다. 따라서 본 연구결과를 통하여 공공공사 시 기성지급으로 발생되는 금융비용 규모를 인식하고 관련규정의 보완과 대안을 도출해 내는 데 연구의 목적이 있다.

• 가족자원경영과 정책
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• 제15권2호
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• pp.147-171
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• 2011

The purpose of this study was to examine low-income households' financial problems and the demand for financial counseling. For these purposes, a survey of 500 low-income households was conducted by an on-line survey company. The results were as follows. First, four types of low-income households classified by income and job criteria were: the not-working poorest (16.2%), the working poor (27.0%), the not-working low-income (13.8%), and the working low-income (43.4%). Also, seven areas of financial problems were found through factor analysis. They included difficulty of survival, insufficient funds for special expenditures, defaults on financial obligation, decrease of income, increase of debts, emotional anguish, and difficulty in meeting living expenditures. 61.6% of respondents requested financial counseling, and 44.5% of them preferred internet counseling to counseling by phone or in-person, while 49.5% desired access to public counseling organizations. The five types of financial counseling content for low-income households that were found through factor analysis were financial planning, credit management, asset management/investment, public support, and use of credit cards. The low-income householders demanded financial planning counseling and pubic support counseling more than the other types of financial counseling. Logistic regression analysis revealed that the demand for financial counseling participation was significantly influenced by age and income. The demand for financial counseling content was age, income, and types of financial problems. Therefore, general financial counseling programs for low-income households should be expanded. Furthermore, those counseling programs can be useful if they not only include credit management but also financial planning, economic support information and savings.

• Journal of Preventive Medicine and Public Health
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• 제57권4호
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• pp.407-419
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• 2024

Objectives: This study was conducted to measure financial toxicity (FT) among patients with cancer in Vietnam using the COmprehensive Score for financial Toxicity (COST) and to describe the cost management strategies employed by these patients. Methods: This comprehensive cross-sectional study enrolled 634 patients from 2 specialized oncology hospitals in Vietnam. Using COST cut-off scores, FT was classified as none/mild (≥26), moderate (14-25), or severe (≤13). Cost management strategies, or coping mechanisms, were classified into 4 groups: lifestyle changes, financial resource strategies, treatment modifications, and support seeking. Results: The prevalence of FT was 91.8%, with 51.7% of participants demonstrating severe and 40.1% exhibiting moderate FT. Severe FT was significantly associated with female, low education level, unstable employment, low household economic status, and advanced cancer stage. The most common coping strategies were as follows: among lifestyle changes, reducing spending on basic items and leisure activities (78.7%) and cutting back on essential household expenses (66.4%); among financial resource strategies, borrowing money from relatives or friends (49.1%) and withdrawing funds from retirement or savings accounts (34.1%); within treatment modifications, switching treatment facilities or doctors due to cost concerns (9.3%); and within support seeking, obtaining help from welfare or community organizations (18.8%). All strategies were significantly more likely to be used by patients with severe FT. Conclusions: FT was highly prevalent among patients with cancer. Most patients relied on lifestyle adjustments and coping strategies, underscoring the need for improved financial support systems to alleviate the economic burden associated with cancer care.

• 지식경영연구
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• 제21권2호
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• pp.21-40
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• 2020

Korea Credit Guarantee Fund(KODIT) is a public financial institution under the provision of the Korea Credit Guarantee Fund Act. Facing the waves of change both locally and globally, KODIT will serve as 'social value creator' in making a paradigm shift from a large corporation(Conglomerate-dominated) economy to a social enterprise-oriented one based on social economy. This study focuses on the supporting service programs for social enterprises and job creation how it affects the performance of social value creation of KODIT. There is currently no detailed research of the social value in terms of the business and management academic agenda. Therefore, the present study describes the importance of social value creation on the policy financial institution. This study conducted in-depth case study for social value performance. As a public policy financial institution, KODIT exert diverse efforts to correct market failure and achieve inclusive growth. For example, KODIT extends credit guarantee services for the liabilities of promising corporations and stimulates financial and non-financial supporting programs for social enterprises. Although the role of social value and social economy has gained business field attention, few investigations have been conducted to explain how social value is achieved. The present study can thus act as the foundation for exploring the social value creation in the circumstances of public financial institution.

• 한국병원경영학회지
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• 제27권3호
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• pp.26-38
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• 2022

Purposes: We analyzed the profitability determinants of regional public hospitals during the entire period between 2010 and 2020 and the period before and after COVID-19. We intended to provide fundamental data for developing publicness evaluation index and task of establishing and expanding regional public hospitals. Methodology: The financial and non-financial information of the regional public hospitals were used as the main analysis data; The financial data was established by the Center for Public Healthcare Policy of National Medical Center, and the non-financial data by the Health Insurance Review and Assessment Service. T-test and regression analysis were used. Findings: The results can be summarized in two. First, the main determinants of profitability of the regional public hospitals were appeared to be the total asset turnover rate and the labor cost rate. Second, during the COVID-19 pandemic in the regional public hospitals, the number of sickbeds, the number of isolation rooms, the total asset turnover rate and the labor cost rate appeared to be the factor worsening the profitability. Practical Implication: The results of this study suggests that the management of the regional public hospitals is not aiming for the profit making, but it performs the functions as the community healthcare safety net such as controlling infectious diseases.

• 품질경영학회지
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• 제48권2호
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• pp.345-359
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• 2020

Purpose: Financial independence of the museum is an urgent issue in Korea. In this paper, methodology to combine arts and culture facilities with senior society is investigated based on case study of various senior programs in other countries. Methods: In this paper, case study of various senior programs from cultural and arts facilities in other countries are investigated in the aspect of public nature and independent management. Based on the analysis of the case study, optimal methodology is derived. Results: Based on case study of various senior program in other countries, it is clear that art and cultural facilities play important roles in participating elderly people to various social activities through developing programs specialized for elderly people. Conclusion: From analysis of the case study, senior program from arts and culture facilities provides more familiar contents rather than professional contents. Also, they consider more on communication and cooperation with local society to develop the senior program, which fulfill both public nature and financial independence.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• 경영과학
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• 제20권1호
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• pp.165-178
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• 2003

This paper introduces the public-oriented e-Hub construction for strategic alliances in the B2B virtual community. The public-oriented e-Hub can link with all participating Internet firms on the basis of their business models, and consequently help them share their core competence, management resources, and so on. Based upon this perspective, this paper presents the procedures corresponding with social network analysis for strategic alliances of small and medium internet firms. In addition, this paper tries to analyze the relationships among degree of competition, potential of strategic alliance, and financial performance. The results show that the firms with more easily accepting various strategic alliances make higher financial performance under more competitive environment. This suggests that strategic alliances through the public-oriented e-Hub in the B2B virtual community provide the internet firms with various opportunities.

• 디지털융복합연구
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• 제13권10호
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• pp.405-413
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• 2015

본 연구는 지방의료원의 경쟁 수준의 정도를 측정하여 재무성과와의 관련성 분석 후 효과적인 경영전략을 수립할 수 있는 기초자료를 제공하는데 있다. 조사기간은 지방의료원의 HHI(허핀달-허쉬만)지수와 경영성과를 알 수 있는 2010년부터 2012년까지 3년간을 평가기준으로 하였으며, 총 31개의 의료원을 조사대상으로 선정하였다. 결론을 보면, 집중시장일수록 재무성과가 높은 것으로 나타났으며, 지역 내 경쟁정도와 재무지표 간의 유의한 상관관계가 나타났다. 지방의료원은 지역 내 경쟁력과 공공성을 확보하기 위한 정책수립과 실행을 위해서는 지역 의료시장의 경쟁정도와 그에 따른 추이를 파악이 요구된다. 지방의료원이 타 의료기관관의 경쟁력의 우위를 선점하기 위해서는 의료서비스 제공의 향상과 자본 투자 등의 선별적인 전략이 고려되어야 할 것이다.