• 유통과학연구
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• 제20권5호
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• pp.119-127
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• 2022

Purpose: The purpose of this study is to analyze the Cost-Effectiveness Analysis (CEA) of wholesale and retail brokerage businesses in Korea. And give managerial implications and contribute to academics. Research design, data and methodology: This research empirically analyzes the relationship between expenses and business performance. As for business performance, this research considered two financial performances; sales and profit. As for antecedent variables, this research measured three cost investment expenses; human resource management (HRM), marketing (MKT) and corporate social responsibility (CSR). This research used frequency analysis, correlation analysis, stepwise regression analysis and curve estimation analysis. Results: The result shows that HRM and CSR positive significant influence on sales yet marketing negatively significant influence on sales. And for profit, HRM and CSR give a positive significant influence. However, marketing's influence was not significant. According to curve estimation analysis, the relation between individual cost and performance, best functional relation was all quadratic functions. Some results show ∩ shape and others show shape. Conclusions: Based on this study result, implications for practical management to Wholesale and Retail Brokerage companies in Korea. And the contribution to academics is expected. Also, based on the limitation of this study, future research is suggested.

• 한국산업보건학회지
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• 제6권1호
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• 경영과정보연구
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• 제20권
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• pp.33-60
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• 2007

This study is a study on the impact factor of the sustainable giving behavior on the non-profit organization. According the research by non-profit organization, the main factors of most individual donators was given by stimulating sympathy. Also, the donators of the non-profit organization wanted to get a certain convenience and benefit through their donation under the reciprocity. The present study is an attempt to develop a more through understanding of the potential and actual impact factors of the sustainable giving behavior on the non-profit organization. Expecially, it also consists of an effort to assess the impact factors of the sustainable giving behavior on the non-profit organization.

• 한국컴퓨터정보학회논문지
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• 제21권12호
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• pp.173-178
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• 2016

In this paper many discussions are raised regarding the outside director system in order to establish the position of the outside director within institutional organizations and to review ways to activate the outside director system in for-Profit Hospital. it seems to be more desirable in Korea for each company to establish an efficient system by itself in accordance with suggested guidelines suitable for each for-Profit Hospital management circumstances rather than to apply a unilateral outside director system to for-Profit Hospital through legalization. In this regard, while keeping the current outside director system for the time being, it is necessary to review and improve the management status of companies and the usefulness of the system, and various recommendations from lawyer associations, Hospital business associations, and academia should be allowed rather than just for-Profit Hospital recommendation by the government.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제9권11호
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• pp.4405-4418
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• 2015

Different network provides different service. To maximize the profit, heterogeneous networks form a whole, which may either compete or cooperate with each other. In this paper, the healthcare monitor network architecture is introduced to build the competitive and cooperative mechanisms of heterogeneous networks which contain three networks, namely, cellular network, WLAN and WMAN. This paper considers the natural growth rate of the network with competitive and cooperative effects. Then, the stability of the proposed model and its equilibrium points are analyzed by the ordinary differential principle. Finally, simulation results show that the natural growth rate cannot increase the profit of the network, but effective cooperative among heterogeneous networks can increase the profit of each network, and competitive may decrease the profit of each network.

• 지능정보연구
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• 제12권4호
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• pp.109-126
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• 2006

성공적인 고객관계관리(CRM : customer relationship management)를 수행하기 위해서는 효과적인 고객 등급화가 필요하다. 일반적으로 고객등급화는 고객별로 LTV를 산정한 다음 일정한 비율로 고객을 분류하여 등급을 정하는 방법이 사용되어 왔다. 그러나 이러한 방법은 등급간의 이질성을 명확하게 반영하지 못하기 때문에 적지 않은 문제점을 내포하고 있다. 본 논문에서는 Holistic Profit을 이용해서 고객을 등급화 하는 방법을 제시하고, A 생명보험회사의 고객자료을 이용해서 이를 검증하였다. Holistic Profit은 신용대출 승인정책에서 승인임계점수(Cutoff Point) 책정에 활용되고 있는 방법들 중의 하나이다. 요약하면, 본 논문의 목적은 Holistic Profit을 활용하여 보다 효과적이고 과학적인 방법으로 고객 등급화 하는 방법의 개발과 검증에 있다. 본 논문에서 제시된 방법을 사용해서 고객을 등급화 함으로써 기업은 보다 효과적인 고객관계관리(CRM)와 마케팅 활동을 수행할 수 있을 것으로 기대된다.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.213-216
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• 2015

Despite the significant increase of Korean contractors in the international construction market, many SMCCs (Small & Medium Construction Companies) have suffered in the global financial crisis, and some of them have been kicked out of the international market after experiencing huge losses on projects. SMCCs face obstacles in the international market, such as an insufficient ability to gather information and inappropriate management of associated risks, which lead to difficulties in establishing effective business strategies. In other words, making immature decisions without an effective business strategy may cause not only the failure of one project but also the bankruptcy of the SMCC. To overcome this, the research presented herein aims to propose a decision support system for SMCCs, which would screen projects and make a go/no-go decision at the early stages of international projects. The proposed system comprises a double axis: (1) a profit prediction model, which evaluates 10 project properties using an objective methodology based on a historical project performance database and roughly suggests expected profit rate, and (2) a feasibility assessment model, which evaluates 17 project environment factors in a subjective and quantitative methodology based on experience and supervision. Finally, a web-based system is established to enhance the practical usability, which is expected to be a good reference for inexperienced SMCCs to make proper decisions and establish effective business strategies.

• 국제지역연구
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• 제21권1호
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• pp.59-77
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• 2017

지속적인 경쟁우위를 확보하기 위해 기업은 다각화 전략을 선택한다. 그러나 다각화 전략은 언제나 성공하는 것이 아니며, 다각화 전략의 종류, 수준에 따라 상이하다. 본 연구는 다각화 전략을 제품다각화 수준과 국제다각화 수준으로 구분하고 각각 기업경영성과에 미치는 영향을 분석하였다. 이를 위하여 중국 88개 상장기업을 대상으로 2008년부터 2013년까지의 재무 데이터를 활용하였으며, 고정효과모형으로 실증분석을 하였다. 실증분석결과에 따르면 제품다각화 전략수준과 국제다각화 전략수준이 높으면 높을수록 다각화 당시의 기업 가치는 높아지지만, 수익성에는 영향을 미치지 않는 것으로 나타났다. 또한 다각화 전략이 이윤을 창출하기까지 시간이 필요한 것을 감안하여 다각화 전략이 1년 뒤의 수익성에 영향을 미치는 지를 살펴보았다. 그 결과, 제품다각화 수준은 여전히 기업 수익성에 영향을 주지 않는 것으로 나타났고, 국제다각화 수준은 기업의 수익성에 부의 영향을 미치는 것으로 나타났다.

• 산업경영시스템학회지
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• 제42권4호
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• pp.106-115
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• 2019

A sharing economy has emerged through today's trust-building mechanisms, and a sharing economy is called a future economic model through a positive future market prospect. In this context, while the overseas sharing economic business is becoming a global trend, the domestic sharing economic business is busy following the global trend. The purpose of this study is to investigate the development direction of sharing economic business in Korea. First, the sharing economic cases of 50 oversea and domestic businesses were analyzed by time series analysis. Next, a cross-country analysis to analyze the business distribution and KCERN's sharing economic model through sharing economic cube model was conducted. Finally, profit model analysis through business case study and the relationship between the derived factors were investigated. As a result of the analysis, this study found comparative trends between overseas and domestic including differences in cultural and institutional environments and profit models. This study suggested directions for domestic sharing economy business.

• 보건의료산업학회지
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• 제10권3호
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• pp.13-25
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• 2016

Objectives : The purposes of this study was to analyze business performance of university hospitals for the past 10 years. Methods : Management and finance data from 2005 to 2014 were collected from balance sheets, income statements and annual reports from 27 university hospitals. The dependant variable used was profitability which included return on assets, operating margin and net profit to gross revenues 1. The independent variables were general characteristics, liquidity, stability, activity and financial ratios. Results : University hospitals over the last 10 years had achieved good management performance. Using financial leverage, patient revenues, operating profit, nonpatient revenues, total assets and total debt, the total amount had increased by more than double. The ratio of fixed liability and fixed assets turnover was found to have a significant positive (+) effect on management performance in the years 2012-2014. Conclusions : Based on these results, this study suggests a more in-depth analysis using fixed liabilities and fixed assets.