• Title/Summary/Keyword: 경영효율성

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BSC와 DEA 기법을 이용한 조직 성과 비교에 대한 연구

  • 신기태;김범수;박진우
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.809-816
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    • 2002
  • 전통적 재무제표가 기업의 재무적인 성과 측정에만 초점을 맞춘다는 한계를 극복하기 위한 방법으로서 BSC(Balanced Scorecard)가 제시되었다. BSC는 KPI(Key Performance Indicator)들의 상관관계가 명확하고 논리적이라는 장점 때문에 정부 및 기업의 다양한 분야에서 적용되어왔다. 이러한 BSC는 KPI를 통해 측정된 값의 비교에 대한 고려를 하고 있지 않으므로 다수 조직의 성과를 비교하기에 어려움이 있다. 조직의 효율성을 rPfidd적으로 나타내는 여러 기법 중, 경영과학 기법을 이용한 DEA의 경우 다수의 측정 지표를 단일의 통합된 성과 측정 지표 (Aggregate Performance Measure)_로 나타낼 수 있다는 장점이 있으나, DEA에 고려되는 입력 및 출력의 개수에 제한이 있으며 다수 조직의 분석에 사용해야 한다는 단점이 있다. 본 연구에서는, 재무적인 요소와 비재무적인 요소를 포괄하여 조직간의 효율성을 비교하기 위한 벙법으로서, DEA를 이용한 효율성 평가에 조직의 성과측정 기법인 BSC가 제공하는 KPI 간의 노릴적 인과관계(cause-and-effect relationship)와 측정 지표를 이용하는 방법으로 CDB(Combined DEA and BSC methodology)를 제안한다. 이를 위하여 BSC 정보 비교 가능한 형태로 바꾸는 방법을 제시하며, 기존 DEA가 지니는 입력 및 출력 변수 개수의 증가에 따른 효율성의 구분능력의 감소와 관련된 한계를 극복할 수 있는 방법을 제시한다.

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Comparative analysis on efficiency of venture business supported by government R&D in manufacturing industry (정부R&D지원 여부에 따른 제조벤처기업의 경영효율성 비교 분석)

  • Kim, Guen-hee;Bark, Pyeng-mu
    • Proceedings of the Korea Technology Innovation Society Conference
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    • 2017.08a
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    • pp.84-100
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    • 2017
  • 제1차 벤처붐을 겪은 이후 후기에 안정된 기업에 투자를 선호하는 벤처투자방식의 변화가 나타나고 있다. 기업성장단계에서 초기에서 중기에 있는 기업의 경우 자금의 부족을 경험하며, 지속적인 성장을 위해서 정부 R&D자금 지원을 받고 있다. 하지만 정부의 R&D자금 지원이 과연 지속가능성 측면에서 경쟁력이 있는 기업에게 지원되고 있는가에 대한 우려의 목소리가 있다. 본 연구는 제조업에 속하는 벤처기업을 대상으로 DEA 효율성 분석을 실시하였다. 이를 통하여 제조업에 속한 핵심 산업인 ICT제품과 같은 첨단제조와 기계, 자동차와 같은 일반제조에 속한 벤처기업의 효율성을 살펴보고, R&D지원을 받는 벤처기업과 그렇지 않은 기업을 비교분석한다. 추가로 두 집단 간의 특성(혁신성, 성장성, 수익성, 안전성)이 1년간 어떻게 변화하였는지 분석한다. 실증 분석결과, 제조업에 속한 R&D자금을 지원받는 벤처기업의 경우 그렇지 않은 기업보다 효율성이 낮은 것으로 나타났다. 이는 지원을 받은 벤처기업이 지속가능한 측면에서 비지원기업 보다는 경쟁력이 낮음을 시사한다. 그리고 1년간의 여러 특성의 변화를 살펴본 결과, 혁신성에서는 지원기업이 높은 성과를 창출하였지만, 수익성에 있어서 비지원기업 보다 저조한 것으로 나타났다. 따라서 정부의 R&D지원이 지속가능성 측면에서 경쟁력이 있는 기업에게 지원되기 위해서는 기술력뿐만 아니라 경영 효율성을 고려하는 시도가 필요하다.

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A Study on the Management Efficiency of 'Sindongjin' Rice Farms Used DEA Model (DEA를 이용한 신동진 벼 재배 농가의 경영 효율성 분석)

  • Jin, Xi-Jie;Piao, Shi-Yong;Sun, Yu-Cong;Lee, Jong-In
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.11
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    • pp.61-69
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    • 2020
  • This paper examined the operational efficiency of the new rice variety "Sindongjin" farmed by the Rural Development Administration. Thirty farmers were surveyed in the survey area--Jeonbuk-do Province. The operational efficiency was analyzed by studying the data of these 30 farmers. The operational efficiency of the farmers was analyzed through a survey using the DEA model for analysis. DEA analysis was performed to obtain the technical efficiency of the farmers. The results showed that the DEA technical efficiencies of 12 farmers were efficient, and 18 farmers were inefficient. Farmers No. 13 and No. 25 were representative of inefficiency, and the results show that the cost of input elements was high. An analysis of the determinants of efficiency through the Tobit model found that the operating efficiency increased with decreasing variable costs (Seed costs, By-product fertilizer costs, General fertilizer cost, Pesticides cost, Cost of water, electricity, gas, and Cost of small farm implements) and fixed costs (Repair cost and Other costs). There is a problem of excess input from farmers, and these input costs need to be reduced.

Analysis of Management Efficiency of the Game Software and Service Industry (게임 소프트웨어 및 서비스 산업의 경영효율성 분석)

  • Ko, Dong-Won
    • The Journal of the Korea Contents Association
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    • v.12 no.9
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    • pp.340-347
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    • 2012
  • In Korea, the game software and service industry is the core cultural industry from it's significant academic and policy. However, recent growth is slowing down because of increasing competition in the industry. In other words, most of the companies growth have reached limit caused by focusing only on short-term revenue-generating management, Therefore, the game software and service companies are needed to emphasize strategic planning of R&D and product development based on the long-term perspective. The purpose of this analysis is to measure the efficiency of management by data envelopment analysis(DEA), using data from 20 companies in the game software and service industry. Input variances are number of labor, total asset, and total investment and output variances are total sale and enterprise value. The results are followings: First, There was a different efficiency between the companies in the game software and service industry. The eight companies was inefficiency. Second, six inefficiency companies were excessive number of the employees and investment assets. third, four companies were CRS, five companies were IRS and eleven companies were DRS. From the result, five companies have to increase the scale of input variance and eleven companies also have to improve efficiency of input variance.

Evaluation of University Library Efficiency Using Data Envelopment Analysis (DEA를 적용한 대학도서관의 효율성 평가)

  • Jung, Young-Mi
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.22 no.4
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    • pp.301-315
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    • 2011
  • DEA(Data Envelopment Analysis) is useful to measure the relative efficiency of organizational units where the presence of multiple inputs and outputs. This study applied DEA-CCR and DEA-BCC to evaluate the technical, pure technical, and scale efficiency of 29 university libraries. The input variables were number of books, print edition expenses, building space, staff, number of seats. As output variables we estimated: reader visits, number of borrowed items, number of visitors. It was found out that number of libraries with 100% relative efficiency among 29 libraries were 13. Also the results shows that main reason of inefficiency was from scale rather than from pure technical. Many inefficient libraries were operations of increasing return to scale.

Analysis on Factors of Management Efficiency for Bean Farm Households (콩 재배농가의 경영효율성에 영향을 주는 원인분석)

  • Kim, Mi-Ok;Lee, Sang-Lae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.2
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    • pp.265-271
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    • 2016
  • DEA is a typical method that allows measurements and evaluations of the efficiency. This study examined the management efficiency of bean farm households to suggest factors that influence the management efficiency. The results showed that a larger cultivation area has more positive effects on the scale efficiency of beans farm households. When summing up farmer's family labor, lease fee, hired labor cost, which are strongly related to the workforce, it reached up to 54.6%. This means that they all occupy more than half of the production cost and they show an increasing trend. Moreover, although the hired labor rate is higher, it has more positive influences on the gross efficiency, technical efficiency and scale efficiency. In addition, the results showed that environmentally-friendly agriculture decreases the efficiency.

A Study on the Management Efficiency Analysis of IT high-growth Corporation: Using DEA (고성장 IT기업에 대한 경영 효율성 분석: 자료포락분석(DEA) 기법을 중심으로)

  • Lee, Ki-Se;Kang, Da-Yeon
    • Journal of Digital Convergence
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    • v.17 no.7
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    • pp.27-34
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    • 2019
  • The IT industry has made rapid development and also had an economic impact on other industries Also, since the fourth industrial revolution has begun in recent years ago, so The convergence between IT and other industries is increasing. Therefore, the development of the IT industry will enhance the international competitiveness It will also have a major impact on the nation's economic growth. Therefore, IT firms should be more efficient in their production. so This paper analyzes the efficiency of High-growth IT firms using DEA model. We evaluate the CCR, BBC efficiency and RTS(return to scale) of 12 IT firms. As a result, there were 6 companies with BCC efficiency 1 and 4 companies with 1 CCR efficiency. The scale of profitability was analyzed by IRS as 7 companies and CRS as 5 companies. We also suggest the IT firms which can be benchmarked based on analyzed information. It is expected to provide investors and external stakeholders with very useful information on managerial management efficiency.

Development of the Production Information System for Small-Sized Shoe Manufacturers (중소신발생산기업을 위한 생산정보시스템 개발)

  • 이경근;윤원영;문일경;조형수;차병철
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2003.05a
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    • pp.71-75
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    • 2003
  • 오늘날 국내기업들은 국내$\cdot$외적인 경쟁 심화와 기술혁신 및 신제품개발, 정보화시대 도래에 따른 기업정보의 중요성 중대 등 급변하는 기업 환경 속에서 유연성 있는 경영조직 및 효율적인 관리시스템 확립을 통한 생산성 향상 및 경영효율화와 경영정보시스템 구축을 통한 정보자원의 효율적 관리 및 신속한 의사 결정 지원 등 기업내부의 경영혁신과 정보화를 위하여 많은 노력을 기울이고 있다. 그러나 여타 제조업체들에 비해 국내의 중소신발생산 기업들은 소수의 대형업체를 제외하곤 기업의 정보화 수준이 미미하며 체계적인 정보시스템 또한 전무한 실정이다. 이에 중소신발생산기업들이 활용할 수 있도록 수주에서 자재구매, 생산, 납품에 이르는 일관된 정보 흐름을 통해 기업의 주요한 정보인 주문정보, 제품정보, 자재발주 및 입고정보, 생산계획 및 생산실적정보를 관리할 수 있는 생산정보시스템을 개발 소개하고자 한다.

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기업지배구조의 변화 모색

  • Hwang, Dong-Seop
    • The Korean Journal of Financial Studies
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    • v.4 no.1
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    • pp.151-176
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    • 1998
  • 우리 나라 기업의 지배구조의 문제점은 대체로 이사회와 감사의 경영감시기능 부족, 기업인수시장의 활성화 미흡, 채권자로서의 은행의 경영감시역할 미흡 등이 지적되고 있다. 그러나 우리 나라의 기업지배체제는 오너체제로 대표되며, 여러 가지 폐해에도 불구하고 신속한 의사결정과 과감한 투자가 가능하다는 장점도 갖고 있다. 따라서 본 고에서는 우리 나라에서 바람직한 지배구조를 모색해 보기 위해 미국과 일본의 지배구조를 참고하여 다음과 같은 몇 가지를 제시하고자 한다. 첫째, 이사회와 감사의 기능을 활성화하는 것이다. 둘째, 기업인수시장의 활성화가 필요하다. 한편 차입경영이라는 특징을 가진 우리 나라 기업의 현실에서 은행이 적극 개입함으로서 경영감시의 효율성이 높아질 수 있다고도 한다. 그러나 금융기관의 소유구조와 자율성 및 독립성이 선결과제로 해결되어야 할 것이다. 기업의 지배구조에 대한 논의는 기업의 효율성을 높일 수 있고, 기업의 경쟁력을 높일 수 있는 방향으로 이루어져야 한다. 기업지배의 개념은 소유와 경영의 분리를 전제로 정의된 것이기 때문에 소유자경영이 보편화되어 있는 우리 나라의 기업 현실에 외국의 기업지배제도를 그대로 적용하는 것은 바람직하지 않다. 따라서 지배구조의 개선 노력은 점진적으로 그리고 전반적으로 추진되어야겠지만 선택은 기업의 자율에 맡기는 것이 바람직하다.

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The Relationship Between DEA Model-based Eco-Efficiency and Economic Performance (DEA 모형 기반의 에코효율성과 경제적 성과의 연관성)

  • Kim, Myoung-Jong
    • Journal of Environmental Policy
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    • v.13 no.4
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    • pp.3-49
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    • 2014
  • Growing interest of stakeholders on corporate responsibilities for environment and tightening environmental regulations are highlighting the importance of environmental management more than ever. However, companies' awareness of the importance of environment is still falling behind, and related academic works have not shown consistent conclusions on the relationship between environmental performance and economic performance. One of the reasons is different ways of measuring these two performances. The evaluation scope of economic performance is relatively narrow and the performance can be measured by a unified unit such as price, while the scope of environmental performance is diverse and a wide range of units are used for measuring environmental performances instead of using a single unified unit. Therefore, the results of works can be different depending on the performance indicators selected. In order to resolve this problem, generalized and standardized performance indicators should be developed. In particular, the performance indicators should be able to cover the concepts of both environmental and economic performances because the recent idea of environmental management has expanded to encompass the concept of sustainability. Another reason is that most of the current researches tend to focus on the motive of environmental investments and environmental performance, and do not offer a guideline for an effective implementation strategy for environmental management. For example, a process improvement strategy or a market discrimination strategy can be deployed through comparing the environment competitiveness among the companies in the same or similar industries, so that a virtuous cyclical relationship between environmental and economic performances can be secured. A novel method for measuring eco-efficiency by utilizing Data Envelopment Analysis (DEA), which is able to combine multiple environmental and economic performances, is proposed in this report. Based on the eco-efficiencies, the environmental competitiveness is analyzed and the optimal combination of inputs and outputs are recommended for improving the eco-efficiencies of inefficient firms. Furthermore, the panel analysis is applied to the causal relationship between eco-efficiency and economic performance, and the pooled regression model is used to investigate the relationship between eco-efficiency and economic performance. The four-year eco-efficiencies between 2010 and 2013 of 23 companies are obtained from the DEA analysis; a comparison of efficiencies among 23 companies is carried out in terms of technical efficiency(TE), pure technical efficiency(PTE) and scale efficiency(SE), and then a set of recommendations for optimal combination of inputs and outputs are suggested for the inefficient companies. Furthermore, the experimental results with the panel analysis have demonstrated the causality from eco-efficiency to economic performance. The results of the pooled regression have shown that eco-efficiency positively affect financial perform ances(ROA and ROS) of the companies, as well as firm values(Tobin Q, stock price, and stock returns). This report proposes a novel approach for generating standardized performance indicators obtained from multiple environmental and economic performances, so that it is able to enhance the generality of relevant researches and provide a deep insight into the sustainability of environmental management. Furthermore, using efficiency indicators obtained from the DEA model, the cause of change in eco-efficiency can be investigated and an effective strategy for environmental management can be suggested. Finally, this report can be a motive for environmental management by providing empirical evidence that environmental investments can improve economic performance.

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