• Journal of Digital Convergence
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• v.11 no.6
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• pp.91-101
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• 2013

The purpose of this study is to empirically verify the relationship between supply chain flexibility(process flexibility and logistics flexibility) and competitive advantage strategy(cost, quality, lead time). To accomplish these purposes, the relationships among supply chain flexibility(process, logistics), competitive advantage strategy(cost, quality, lead time) were modeled based on the studies conducted in the various areas. In order to collect the related data the questionaries of 500 were distributed to the employees working at the manufacturing industry in the area of Gumi. The collected data were analyzed with SPSS 18.0 for Windows. This study used the statistical techniques such as descriptive analysis, reliability analysis, factor analysis, correlation analysis, multi regression analysis. The results of the study show that process flexibility had positively significant effect on low cost strategy and high quality strategy and logistic flexibility have positively significant effect on delivery speed strategy. However, it was found that process flexibility did not have the significant effect on delivery speed strategy, and the logistic flexibility did not have the significant effect on low cost and high quality strategy. Thus, it is expected that each enterprise can maximize corporate strategies by applying different flexibility strategy depending on the competitive advantage strategy.

• Journal of Internet of Things and Convergence
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• v.8 no.4
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• pp.85-96
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• 2022

The purpose of this study was to investigate how the management strategies and organizational culture required in the digital economy have an effect on business performance. It provided basic data on management strategies and organizational culture necessary to approach as a digital leading country. For data collection, a survey was conducted from March 1 to May 30, 2022 for companies located in J province and engaged in industries related to the digital economy. The survey was conducted online and non-face-to-face, and a total of 225 companies participated in the survey. For statistical analysis, frequency analysis, exploratory factor analysis and reliability analysis, cluster analysis, independent sample t-test, and multiple regression analysis were performed. The research results are as follows. First, organizational culture was classified into high and low groups according to preference in innovation oriented, relationship oriented, task oriented, and hierarchical oriented. Second, the 4 types of organizational culture showed differences in prospectors strategy, analyzers strategy, defenders strategy, differentiation strategy, cost leadership strategy, financial performance, and non-financial performance according to preference. Third, management strategies affecting financial performance were found to be analyzers strategy, differentiation strategy, prospectors strategy, and cost leadership strategy. Fourth, management strategies affecting non-financial performance were found to be differentiation strategy, defenders strategy, analysis strategy, offensive strategy, cost leadership strategy, and focus strategy. Fifth, organizational culture affecting financial performance was found to be task oriented. Sixth, organizational culture affecting non-financial performance was found to be innovation oriented and relationship oriented. Through these studies, it is expected that the economy will be revitalized in the domestic market and a growth ecosystem that can take a new leap forward is created in the global market.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.2
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• pp.696-706
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• 2013

This study aims to develop DEA model which can look into budget cost variance analysis tool based on standard cost using 68 hospital's input and output data. For accomplishing this purpose, by introducing new DEA model which can get an attainable target cost, we can decompose an actual cost difference into several meaningful sub variances. Also based on the 2008 general hospital data, this model can make variance analysis between actual cost and target cost. Total variance can be divided into technical inefficiency variance, price inefficiency variance, allocation inefficiency variance. This study introduces that by using target budget cost concept, traditional actual cost variance can be divided into a technical variance, price variance, budget variance. Finally, we can get result which confirms there does not exist favorable size effects on efficiency and cost management in running a general hospital.

• Korean Business Review
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• v.20 no.2
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• pp.47-60
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• 2007

The purpose of this study is to investigate the beyond budgeting model at Borealis Group. This company have succeed in beyond budgeting by rolling financial forecasts, balanced scorecard, Activity-based costing, and decentralized investment management. As study finding of this paper, proposed following items to domestic enterprises. The first, improvement of plan function of budgeting by rolling financial forecasts. the second, strategy and budget more than strong link by balanced scorecard. the third resource's strategic arrangement and efficient use. the fourth competitive advantage strategies associated with relative performance evaluation, the fifth, compensation public ownership by relative performance.

• Cement
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• s.195
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• pp.20-25
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• 2012

2008년 글로벌 경제위기 이후 회복세를 보이던 세계 경제가 유럽 등 각국의 재정위기 여파로 장기간의 저성장 국면에 접어들었다는 견해가 확산되고 있다. 이러한 장기침체 국면에서 지속 성장을 달성하기 위해서는 경쟁우위 확보 전략을 원점에서 재검토해야 한다. 또한 기업이 경쟁력을 확보하기 위해서는 품질 측면의 차별화 전략과 원가 측면의 저비용 전략을 실행해야 한다. 여기서는 삼성경제연구소의 '강한 기업의 저성장기 극복전략' 보고서를 통해 위기에서 선전하고 있는 주요 기업의 사례를 중심으로 강한 기업의 저성장기 전략의 특징과 차별화 전략을 저비용 전략의 관점에서 살펴본다.

• Journal of Digital Convergence
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• v.19 no.6
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• pp.163-174
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• 2021

This paper investigated the role of CEO leadership in the relationship between Korean small firm's competitive strategy and performance. This study conducted an empirical analysis by collecting data through a questionnaire survey targeting small firms in Korea. The main findings of this study are as follows. First, it was found that the competitive strategies of small firms all had a positive effect on the performance, and it was found that a strategic consistency rather than the type of strategy was positive for firm performance. Second, it was found that the type of leadership of the CEO should also be changed according to the type of strategy. Specifically, it was found that transformational leadership was more appropriate for differentiation strategies, and transactional leadership was more appropriate for cost advantage strategies. This study clarified that the pursuit of a strategic consistency is more important than the type of strategy in the competitive strategy, and that the CEO needs to pursue an appropriate leadership style according to the competitive strategy.

• Korean Management Science Review
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• v.6 no.2
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• pp.27-49
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• 1989

본 논문은 우리나라 제조기업의 하청생산 관계에 있어서 구매와 생산시스템에 관한 연구를 대기업의 부품구입 구매과업과 중소기업의 생산과업을 각각 원가절감, 품질행상, 납기준수라 설정하고 이를 연구한 것이다. 세가지 생산과업 중 상대적으로 더 강조하는 기업을 원가절감 전략그룹, 품질향상 전략그룹, 납기준수 전략그룹이라 명명하고, 연구내용은 첫째 중소기업 생산과업과 대기업 구매과업과의 결합도를 분석하였다. 둘째 대기업의 중소기업에 대한 지원성과의 차이를, 세째 과업그룹간의 과업의 성과차이를 분석하였다. 이를 실증적으로 분석하기 위하여 서베이 조사방법을 이용하였는데, 연구대상 기업은 국내의 자동차, 전자.통신, 중장비.기계.조선업종의 세트조립 대기업에 부품과 원료를 공급하는 수급기업체 협의회 회원 중소기업으로 하였다. 중소기업의 업종은 금속, 기계, 장비 제조 및 화학, 석탄, 고무 및 프라스틱 제조인 등록 및 일반 법인이었고, 전국에서 112개 중소기업이 표본으로 추출되어 분석되었다. 연구가설들은 통계 패키지를 이용한 독립성 검정, 요인분석, 분산분석, 비모수 검정방법을 통하여 검정되었다.

• Management & Information Systems Review
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• v.38 no.2
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• pp.105-118
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• 2019

In order for a strategy established by a company to be implemented efficiently, it must be supported by an appropriate organizational culture. This means that if a firm has an organizational culture suitable for strategy implementation, performance can be enhanced. This study divides competitive strategy into cost leadership strategy and product differentiation strategy, and organizational culture into hierarchical/rational culture and consensual/development culture. Based on 122 questionnaires collected through KOSPI listed manufacturing companies, the results of the empirical analysis on the effect of suitability between competitive strategy and organizational culture on performance by balanced scorecard perspective are summarized as follows. First, it shows that the cost leadership strategy and the hierarchical/rational culture are more fit. Specifically, The high suitability between the cost leadership strategy and the hierarchical/rational culture has a positive effect on the performance of the balanced scorecard perspective(excluding performance by learning and growth perspective). Second, The high suitability between the product differentiation strategy and the consensual/development culture has a positive effect on the performance of the balanced scorecard perspective. The results of this study suggest that it is important to form a corporate culture that can lead to changes in the beliefs and behaviors of organizational members in accordance with the competitive strategy in order to successfully implement the strategies established by the company.

• Information Systems Review
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• v.11 no.2
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• pp.169-182
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• 2009

Due to natural oligopolistic industry characteristics and huge influences on national and home economy, Telco Industry is regarded as a regulated industry. Thus, telco companies, including CATV, prepare not only management accounting reports for internal use but also regulatory accounting reports to be submitted to the regulatory agency. For telco companies, smooth integration of these financial, managerial and regulatory reporting requirements with legacies such as billing system, network operating systems is important to achieve operational efficiency and overall competency. This research studies telco ERP cost module implementation in order to provide theoretical and practical guidance for integrated information system. Especially, case analysis focuses on cost reduction and network costing implementation that involves Building Block Costing methodologies.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.218-226
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• 2014

In order to improve manufacturing performance by flexibilities, type of strategies, types of information with manufacturing companies in Korea. This study is based on the situation theory. The variables of flexibility were applied with 'product flexibility' and 'mix flexibility'. 'low-cost strategy' and 'differentiation strategy' were applied at strategy types. Financial information and non-financial information, information attributes are applied at. At this study, product flexibility is significantly influenced the differentiation strategy. Mix flexibility is significantly influenced the low cost strategy. Only the low-cost strategy significantly affected on financial information and non-financial information. financial information and non-financial information were significantly influenced on Productive performance. To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.