• 제목/요약/키워드: revenue index

검색결과 71건 처리시간 0.033초

기업의 혁신성과 개방도가 기업성과에 미치는 영향에 관한 연구: 기업혁신지수를 이용한 분석 (Effects of Innovation and Openness on Firms Productivity : Using Company Innovation Index)

  • 장선미
    • 통상정보연구
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    • 제15권3호
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    • pp.225-243
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    • 2013
  • 본 연구는 한국의 기업자료를 이용해 기업의 혁신성과 개방도가 생산성에 미치는 영향을 회귀분석을 통해 살펴보고 있다. 분석대상은 국내 거래소와 코스닥에 상장된 기업중 296개 기업을 대상으로 하였으며, 혁신성을 평가하기 위해 기업 재무제표 상 R&D투자와 과학기술정책연구원의 기업혁신지수, 그리고 특허정보원의 특허자료를 이용하였다. 기업의 연구개발투자가 혁신에 미치는 영향을 분석한 결과 당기의 연구개발투자보다는 전기의 연구개발투자가 혁신에 유의한 영향을 미치는 것으로 나타났다. 기업의 혁신성이 기업의 성과에 미치는 영향을 살펴보기 위해 노동생산성과 기업의 경상수익을 이용해 분석한 결과 기업혁신지수는 기업의 성과에 유의한 영향을 미치나 기업의 특허는 큰 영향을 미치지 않으며, 기업의 규모와 개방도도 유의한 양의 영향을 미치는 것으로 나타났다.

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의료기관의 인건비투자효율과 의료이익률 간의 관계 (The Relationship of Value Added to Personnel Expenses and Operating Margin in Hospitals)

  • 정용모
    • 보건의료산업학회지
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    • 제5권1호
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    • pp.77-85
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    • 2011
  • The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.

대학병원 수익성에 영향을 미치는 요인 분석 (The determinants of the Profitability of University Hospitals in Korea)

  • 양종현;장동민;서창진
    • 한국병원경영학회지
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    • 제15권4호
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    • pp.43-62
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    • 2010
  • This study provides an evidence on the determinants of the profitability of university hospital by analyzing university hospital-level data set of hospital performance during the year 2007 (32 university hospitals in total). For the study, a multiple regression model is employed in which profitability index obtained from the DEA computations, operating margin to total asset and gross revenue are used as the dependent variables, and a number of hospital operating characteristics are chosen as the independent variables such as ownership type, location, bed size, period of establishment, bed occupancy rate, admission ratio of outpatients, patients per medical specialist, personnel cost per patient, liabilities to total assets, current ratio, fixed ratio, total asset turnover, medical assistance rate and public indicator. First, the results indicate that the bed occupancy rate and liabilities to total assets are positively and significantly associated with operating margin to total asset. Second, number of beds, the bed occupancy rate and number of patients per medical specialist are positively and significantly associated with operating margin to gross revenue. Third, the bed occupancy rate, number of patients per medical specialist, liabilities to total assets, total asset turnover are positively and significantly associated with profitability index revealed from DEA.

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한의과대학 부속 한방병원의 재무비율 분석 -본원과 분원의 비교를 중심으로- (Financial Ratio Analysis of Oriental Medicine Hospital affiliated with Universities)

  • 이우천
    • 대한예방한의학회지
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    • 제18권1호
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    • pp.43-52
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    • 2014
  • This study was conducted to analyze if there is a difference between the head hospital and branch hospital by comparing the profitability and operating expenses to patient revenue of oriental medicine hospitals affiliated with universities in order to find whether opening branch hospitals is an appropriate method to increase profitability. Profit indices used for the comparison of head hospital and branch hospital include ratio of operating profit on medical revenue, net-income on medical revenue, net profit to total assets, and operating profit to total assets; and cost indices included ratio of labor costs, material costs and administrative costs. In comparison of profit indices of head hospitals and branch hospitals, head hospitals displayed negative(-) in all four profit index averages while branch hospitals displayed positive(+), showing that branch hospitals have higher profitability. In particular, in the case of head hospitals, ratio of net profit to total assets was -13.6%, while that of branch hospitals was 12.9%, which was higher than 3.1%, the average of Korean oriental medicine hospitals in 2011. As a result of difference analysis between groups of head hospitals and branch hospitals, profit indices of ratio of operating profit on medical revenue, net-income on medical revenue, and ratio of net profit to total assets were found to vary by hospitals, but there was no statistically significant difference between head hospitals and branch hospitals(p<0.1). Only the ratio of operating profit to total assets of head hospitals and branch hospitals indicated significant difference between the two groups, showing that ratio of operating profit to total assets of branch hospitals is larger than that of head hospitals. Meanwhile, the cost indices of ratio of labor costs, material costs and administrative costs in the difference test results did not show significant difference between the head hospital and branch hospital(p<0.1). Thus, it cannot be said that a certain oriental medicine hospital's profitability is high or low depending on whether it is head hospital or a branch as profitability varies depending on the management environment of the hospital. Therefore, oriental medicine hospitals affiliated with universities would need to make efforts to increase their profitability as an individual hospital rather than focusing on whether they are head hospital or a branch.

종합병원의 전문의 수가 경영성과에 미치는 영향 (The Causality between the Number of Medical Specialists and the Managerial Performance in General Hospitals)

  • 류정걸
    • 한국병원경영학회지
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    • 제13권4호
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    • pp.1-26
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    • 2008
  • This study examines the statistical relationship between medical specialists and managerial performance, using regression analysis with the number of medical specialists per 100 beds as the independent variable and the managerial performance index as the dependent variable. Managerial performance index incorporated the number of out-patients per specialist, the number of in-patients per specialist, the volume of revenue per specialist, the number of beds per specialist, and the average length of stay. To compare different groups of hospitals, dummy variable was applied to five groups of hospitals according to size: 100-299 beds, 300-599 beds, 600-899 beds, 900-1199 beds, and more than 1200 beds. The data consisted of 181 general hospitals with more than 100 beds, which included 28 public hospitals, 73 corporate hospitals, 64 university hospitals and 16 private hospitals. Of those, 87 hospitals were located in big cities and 94 hospitals in medium to small cities. This study used hospitals from the Korean Hospital Association, and data published in 2004. The collected data sample was analyzed using the SPSSWIN 12.0 version, and the study hypothesis was tested using regression analysis. The findings of this study are summarized as follows: Hypothesis 1 predicting a negative effect of the number of medical specialists on the number of out-patients per specialist was supported with statistical significance. The analysis of dummy variable showed causality in all the hospital groups larger than the group of 100-299 beds. Hypothesis 2 predicting a negative effect of the number of medical specialists on the number of in-patients per specialist was supported with statistical significance. The analysis of dummy variable showed causality in the hospital group of 300-599 beds when compared to the group of 100-299 beds. Hypothesis 3 predicting a negative effect of the number of medical specialists on the volume of revenue per specialist was not supported. However, the analysis of dummy variable showed that the volume of revenue per specialist increased in the hospital groups of 600-899 beds, 900-1199 beds, and over 1200 beds, when compared to the group of 100-299 beds. Hypothesis 4 predicting a negative effect of the number of medical specialists on the average length of stay was supported with statistical significance. The analysis of dummy variable showed causality in the hospital group of 300-599 beds, when compared to the group of 100-299 beds. Results of this study show that the number of the medical specialists per 100 beds is an important factor in hospital managerial performance. Most hospitals have tried to retain as many medical specialists as possible to keep the number of patients stable, to ensure adequate revenue, and to maintain efficient managerial performance. Especially, the big hospitals with greater number of beds and medical specialists have shown greater revenue per medical specialist despite the smaller number of patients per medical specialist. Findings of this study explains why hospitals in Korea are getting bigger.

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수도사업자의 주요 운영지표와 ILI(Infrastructure Leakage Index)와의 상관관계 분석 (Correlation analysis of key operating indicators of waterworks with the Infrastructure Leakage Index (ILI))

  • 전승희;현인환;김두일
    • 상하수도학회지
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    • 제35권3호
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    • pp.237-246
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    • 2021
  • The ILI, developed by the IWA (International Water Association), has been used in many countries as an indicator of water leakage. In Korea, the revenue water has been used as a performance indicator for waterworks although there is an opinion to replace it with the ILI. Hence, it has been necessary to investigate whether the ILI can replace the revenue water in Korea. The four main operating indicators (i.e., water service population, profit-loss ratio, fiscal self-reliance, and aged pipe rate) of 162 Korean waterworks were compared with the ILI with the linear regression method. Local water authorities with more than 1 million water service population, with more than 60% profit-loss ratio, more than 40% and less than 60% fiscal self-reliance, and more than 20% aged pipe rate showed meaningful correlation between the four parameters and the ILI. In the remaining cases, their correlations were little or weak. This means that using the ILI may not be an efficient method to represent the performance of the water supply system in Korea because of the lack of UARL (Unavoidable Annual Real Losses) data accuracy. To use the ILI in Korea, it will be required to carry out an additional research to accumulate reliable CARL (Current Annual Real Losses) and UARL data in the future.

금융업에서의 서비스품질에 관한 연구 (A Study on Service Quality in Financial Industry)

  • 정영배;김연수
    • 산업경영시스템학회지
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    • 제32권4호
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    • pp.235-240
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    • 2009
  • This study examines the competitive strategy of service quality in financial industry. Service quality has been suggested as the approach for service organizations to be service and customer oriented. Recently, the issue of internal service quality has been one of topics widely discussed in financial industry. The purpose of the current study is to examine the internal service quality which is believed to increase such organizational performances as customer satisfaction, retention and revenue. Internal service quality index is used to measure service quality in service industry. In this paper, the methodology for measuring the degree of service quality which has been adopted in service quality research area was used. This paper proposes internal service quality index in financial industry. In this paper, we show the application method of internal service quality index.

상수도 관망의 유수율 제고 기술의 적용 및 분석 (Technical Application and Analysis for Reduction of Water Loss in Water Distribution Systems)

  • 김주환;이두진;배철호;우형민
    • 한국수자원학회:학술대회논문집
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    • 한국수자원학회 2009년도 학술발표회 초록집
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    • pp.260-266
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    • 2009
  • 본 연구는 지방상수도 배급수 관망의 유수율을 향상시키기 위하여 수량관리를 위한 블록시스템 구축을 통한 구역화 계량, 누수의 정량화를 위한 야간최소유량 측정을 통한 누수평가지표 및 국제 누수지수ILI(Infrastructure Leakage Index)의 도입, 압력제어를 통한 누수저감 효과분석, 장기적인 계획수립을 위하여 노후수도관의 잔존수명 예측 등 누수를 평가 관리할 수 있는 기술을 개발, 제안하였다. N시 야간최소유량 측정을 통하여 주거지역과 상업지역에서 정량적인 누수평가지표로 관길이당, 급수전당의 허용기준누수량을 산정하였다. 이는 관망정비가 완료된 주거, 상업지역을 각각 대상으로 UK water industry에서 제안한 방법을 이용하여 실측을 통한 야간최소유량을 분석함으로써 유수율을 대신할 수 있는 허용누수량 산정식을 개발하였다. 압력제어를 통한 누수저감효과는 감압변의 설치를 통하여 수행되는데, 사천시 우티 배수구역을 대상으로 압력관리 구역을 4개로 분할하고 감압밸브 3개소, 가압펌프 1개소를 설치하여 압력을 조절한 결과 약 $466\;m^3/day$의 누수를 저감시킬 수 있을 것으로 나타나 압력관리를 통하여 연간 113백만의 비용절감효과가 기대되었다. 노후 상수관로의 부식속도 및 잔존수명 예측 연구에서는 매설년도, 토양 또는 수질특성에 따른 관체의 부식속도를 평가함으로써 잔존두께를 예측할 수 있는 모델을 개발하였으며 또한 부식으로 인한 공식특성에 따른 잔존강도 등을 평가할 수 있는 비선형회귀 모형을 개발, 수도관의 잔존수명예측에 활용하여 장단기 노후관 개대체 계획수립에 활용할 수 있도록 제안하였다. 본 연구의 결과들은 지방상수도의 유수율 제고 및 관망정비사업에 적극적으로 활용할 수 있는 누수평가 및 관리기법을 제안할 수 있을 것으로 기대된다.

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정보보호를 위한 다속성 위협지수 : 시뮬레이션과 AHP 접근방법 (Multi-Attribute Threat Index for Information Security : Simulation and AHP Approach)

  • 이강수;김기윤;나관식
    • 한국IT서비스학회지
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    • 제7권1호
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    • pp.117-130
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    • 2008
  • Multi-attribute risk assessments provide a useful framework for systematic quantitative risk assessment that the security manager can use to prioritize security requirements and threats. In the first step, the security managers identify the four significant outcome attributes(lost revenue, lost productivity, lost customer, and recovery cost). Next. the security manager estimates the frequency and severity(three points estimates for outcome attribute values) for each threat and rank the outcome attributes according to AHP(Analytic Hierarchy Process). Finally, we generate the threat index by using muiti-attribute function and make sensitivity analysis with simulation package(Crystal Ball). In this paper, we show how multi-attribute risk analysis techniques from the field of security risk management can be used by security managers to prioritize their organization's threats and their security requirements, eventually they can derive threat index. This threat index can help security managers to decide whether their security investment is consistent with the expected risks. In addition, sensitivity analysis allows the security manager to explore the estimates to understand how they affect the selection.

호텔 고객만족도와 영업실적간 상관성 분석 (NCSI and the Hotels실 Revenue)

  • 어수현
    • 한국관광식음료학회지:관광식음료경영연구
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    • 제10권
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    • pp.109-138
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    • 1999
  • The hotel does not sell one-time services, and the customer has many choices, especially today. And hotel is vulnerable to new competition. Most customers likes to try a new place and new product. The questions are 1) offering competitive products that are meaningful to customers 2) solving customers problems 3) offering a competitive products that are difficult for competitors to duplicate. This report is for studying about the relationship between the results of National Customer Satisfaction Index(NCSI) and the hotels' revenue. And explore the ways to identify opportunities for creating the desired image that differentiates from the competition and for serving the target market better than anyone else. For the about objectives, the following items are reviewed: 1) Customer behavior and customers' needs and wants 2) Customer decisions 3) Integrated marketing 4) Customer satisfaction 5) Major factors of the hotel customers satisfaction 6) Moment of truty Market positioning is to creat a distinctive place in the minds of potential customer. To position successfully requires recognizing the marketplaces. the competition, value for money and customers' perceptions. Finally, internal marketing efforts can be used to examine one's own position to see if it is perceived by it's customers. It means that the benefits exist in the mind of the customer and are determinable only by asking the customer. These kinds of efforts are essential to proper positioning analysis and long term relationship marketing.

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