• 유통과학연구
• /
• 제21권9호
• /
• pp.55-66
• /
• 2023

Purpose: Specialized marketing strategies are needed by limited resources, such as Entrepreneurial Marketing (EM), a marketing activity based on specific conditions characterizing village-owned enterprises (VOEs). Therefore, this research aimed to examine the effect of EM on the financial and non-financial performance of VOEs in Indonesia. Research design, data and methodology: Data were collected by distributing questions on a 5-point Likert scale to 153 VOEs directors in Rokan Hulu District, Indonesia. The collected data were analyzed using the partial least squares structural equation model with SmartPLS 3.0. Results: The results showed that EM positively and significantly affected the financial and non-financial performance of VOEs, as well as on operational performance. Conclusions: EM played an important role in the improvement of many aspects of the performance of VOEs. The Indonesian government also need to consider EM various characteristics when recruiting directors. It is important to note that this research is the first to examine the impact of EM on VOEs.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.141-148
• /
• 2020

This paper analyzes factors affecting the debt maturity structure of enterprises listed on the Vietnam stock market. The panel data of research sample includes 549 non-financial listed enterprises on the Vietnam stock market from 2009 to 2019. The Generalized Least Square (GLS) tool is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, debt maturity structure is the dependent variable. Capital structures, fixed assets, liquidity, firm size, asset maturity, profitability, corporate income tax, gross domestic product, inflation rate, credit growth scale are independent variables in the study. The model results show, that among the factors affecting the structure of debt maturity, the capital structure, asset structure, and firm size have the highest estimation coefficients, which shows that capital structure, asset structure, and firm size plays an important role in the decision-making process of debt maturity structure. The empirical results show that there are differences in the impact of these factors on the debt maturity structures in state-owned enterprises and non-state enterprises listed on the Vietnam stock market. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to determine the target debt maturity structure in enterprises.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.1087-1095
• /
• 2020

The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.575-583
• /
• 2020

Vietnam is the country with the largest animal feed production in Southeast Asia. Domestic animal feed manufacturing enterprises play an important role in animal husbandry in particular and in agriculture in general. However, domestic animal feed enterprises in Vietnam are encountering shortcomings. This paper is conducted to investigate the impact levels of external determinants on business performance of domestic animal feed manufacturing enterprises, including: (i) policy and economic mechanism, (ii) supply-demand of animal feed products, and (iii) nature and level of market competition. We presented a research method, explaining the dependent variable 'business performance' and the independent variables. Data were collected from 120 questionnaires from domestic animal feed manufacturing enterprises. Based on these data, we use Cronbach's Alpha, EFA and run regression model for assessing the impact levels of each independent variable on the dependent variable of business performance of domestic animal feed manufacturing enterprises. The results show that three external determinants including (i) policy and economic mechanism, (ii) supply-demand of animal feed products, and (iii) nature and level of market competition, have positive relationships with business performance. Based on the findings, some recommendations are given for improving business performance of domestic animal feed manufacturing enterprises to ensure sustainability.

• 정보관리연구
• /
• 제37권4호
• /
• pp.141-159
• /
• 2006

논문에서는 지식재산권 문제로 특허심판소송으로 기업인들이 많은 피해를 입은 경험사례를 바탕으로 한 실태분석 결과를 나타냈다. 우리나라 기업에서 느끼는 특허소송에 대한 특허권침해와 관련하여 특허권자 및 침해자 입장에서 취해야 할 대응전략을 제시했다. 중소기업에서 특허권을 침해하는 경우, 특허권을 남용하는 경우, 영업비밀을 누설하는 경우, 직무발명을 누설하는 경우 등에 관하여 특허권자와 침해자 입장에 대한 대응책을 제시하였다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권10호
• /
• pp.139-146
• /
• 2021

This article analyzes factors affecting the application of strategic management accounting in different enterprises in Vietnam's consumer goods industry, providing more empirical evidence on factors affecting the application of strategic management accounting. The research method used a questionnaire survey of managers at all levels, chief accountants, and accountants from 72 consumer goods enterprises in Vietnam. The survey results collected 290 questionnaires, however, due to invalid questionnaires with many blank cells, 284 questionnaires were finally selected. Quantitative research was carried out with SPSS 25 software. Research results show that 6 factors have a positive influence on the application of strategic management accounting including awareness of the business market, business strategy, technology, corporate culture, qualification of management accountants, decentralization of management, in which technology has the strongest influence on the application of strategic management accounting in consumer goods enterprises in Vietnam. The standardized Beta coefficient extracted from the multiple linear regression equation reveals that the technology factor has a high standardized Beta coefficient (0.176) compared to other factors. Based on the research results, the author has proposed recommendations to improve the ability of consumer goods businesses to successfully apply strategic management accounting techniques, thereby contributing to improving competitiveness and performance of consumer goods enterprises.

• Forest Science and Technology
• /
• 제14권4호
• /
• pp.169-180
• /
• 2018

The Republic of Korea (ROK) has had a successful experience in greening its land because of strong state policy and public participation. This paper aims to analyze the interest positions, participation, and accountability of multiple actors in the process of greening movements in the ROK. These movements were divided into two phases: forest rehabilitation (1973-1997) and urban greening (1998-2017). During the first phase, farmers caused deforestation by slash-and-burn farming and illegal logging, and governmental agencies acted as helpers controlled the farmers' deforestation activities. During the second phase, government agencies and enterprises caused deforestation with urban development projects, including construction of housings and roads. Multiple actors including citizens, NGOs, and enterprises helped urban greening through campaigns, donations, and monitoring. As a result, managing interest positions is significant to motivate multiple actors to participate in the greening movement. Participation with clear accountability is meaningful for successful greening. Therefore interest-based participation requiring accountability contributes to greening. This phenomenon indicates interconnection for interest positions, participation and accountability should be considered in designing greening policies.

• 대한토목학회논문집
• /
• 제38권6호
• /
• pp.1001-1012
• /
• 2018

국내 철도차량부품 제조 중소기업은 250여 개의 관련업체가 있으며 자체 기술력을 보유하기 보다는 외국 기술과 제품을 수입하여 철도차량의 부품을 제작 납품하는 형태로 생존하고 있다. 이로 인해 철도 핵심부품 산업은 해외 의존성이 높은 상황이다. 이에 정부에서는 철도차량부품 제조 중소기업 지원을 위해서 다양한 정책적 지원을 강화하고 있지만, 정부의 지원 정책이 철도차량부품 제조 중소기업이 안고 있는 문제점과 애로사항을 충분히 해결하지 못하고 있다. 철도차량부품 제조 중소기업이 국가경제의 경쟁력 강화에 기여할 수 있고 이들을 효과적으로 지원하기 위해서는 기술사업화 과정에서 중요한 촉진요인이 무엇인지 명확히 파악할 필요가 있다. 이에 본 연구는 철도차량부품 제조 중소기업의 기술사업화를 촉진하는 10개의 요인을 추출하였으며, 이들 지표의 중요도를 AHP (Analytic Hierarchy Process)를 이용하여 분석하였다. AHP 분석결과, 기업내부 요인이 가장 중요한 요인으로 나타났으며, 그 하위 항목으로는 '사업화 능력'이 가장 중요한 항목으로 분석되었다. 본 연구의 내용과 결과는 공공 연구기관 및 철도차량부품 제조 중소기업 지원 기관인 철도 운영기관의 기술사업화 지원 프로그램 기획과 지원 정책을 수립할 때 유용하게 이용될 수 있을 것으로 기대된다.

• 대한화장품학회지
• /
• 제46권2호
• /
• pp.167-177
• /
• 2020

본 연구에서는 한국이 세계 4위의 화장품 수출국으로 성장하는데 중요한 역할을 담당해 온 화장품 OEM·ODM 기업의 성장요인과 산업적 역할에 대하여 분석하였다. 1990년 한국콜마에 의해 OEM 산업이 처음 도입된 이래, 한국의 OEM·ODM 산업은 2016년 시장규모 12조 6,195억 원, 국내생산 제품 매출의 69.9%를 차지할 정도로 성장하며, 브랜드 기업들의 글로벌 시장 진출을 지원하는 것은 물론 직접 글로벌 기업들에 제품을 공급하면서 경제성장과 국격 상승에 일익을 담당하였다. 한국의 화장품 OEM·ODM 산업이 성장할 수 있었던 요인으로는 지속적인 기술개발, 산업환경의 변화에 대한 적극적 대응 그리고 기술력과 창의적 아이디어를 기반으로 ODM을 하나의 시스템으로 정착시키는 등 한국만의 차별화된 비즈니스 모델을 개발한데서 찾을 수 있다. 한국 화장품 산업의 지속적인 성장과 발전을 위해 OEM·ODM을 한국 고유의 산업으로 정착시키고 브랜드 기업과 상호 보완적 관계에서 공존을 도모할 필요가 있다.

• 대한토목학회논문집
• /
• 제43권6호
• /
• pp.865-871
• /
• 2023

국내 도시철도 운영기관은 6대 광역지자체 산하기관인 도시철도 운영공기업과 민간투자법에 의해 설립되어 주로 경전철을 운영하는 민간운영사로 구성되어 있다. 도시철도 운영기관 중 경험, 실적, 인력, 공공성을 가지고 있는 도시철도 운영공기업 여러 곳이 해외사업을 추진하기 위해 노력하고 있다. 따라서 본 연구에서는 해외 철도 및 도시철도 사업 전망을 조사하고, 국내외 도시철도 운영공기업의 해외사업 접근법 및 해외사업 특성에 대한 문헌 및 자료 조사와 비교 분석을 통해 국내 도시철도 운영공기업의 해외사업 접근법에 대한 시사점을 도출하였고 국내 도시철도 운영공기업이 해외사업을 추진하는 방향에 대한 제언을 제시하였다. 이를 통해 국내 공공 및 민간 도시철도 운영기관이 기업별 특성에 맞는 준비 과정과 추진계획 및 방향성을 가지고 해외사업을 추진하는데 도움이 되기를 기대한다.