• Title/Summary/Keyword: 재무전략

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Effect of The Relationship between Flexibilities, Types of Strategies, Characteristics of Management accounting Information on Manufacturing Performance (유연성, 전략유형, 관리회계정보특성간의 관계가 생산성과에 미치는 영향)

  • Jung, Jae-Jin
    • 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.

How the Title of Investment Strategy Report Affects Stock Price Forecast: Using Text Mining Method (투자전략 보고서의 제목이 주가 예측에 미치는 영향: 텍스트마이닝 중심으로)

  • Jang, Joon-Kyu;Lee, Kyu Hyun;Lee, Zoonky
    • The Journal of Bigdata
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    • v.1 no.2
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    • pp.21-34
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    • 2016
  • There are various investment strategy reports available online, prepared by many financial analysts. If the correlation between the title of the report and analyst forecast can be found, we can tell from the title whether analyst' forecast will be reliable or not. The objective of this study is to see the correlation between the title of analyst investment strategy report and the actual result of forecast by using the Text Mining technique. The result of actual analysis showed that "strong buy and sell call" appeared in the title lead the higher accuracy of analyst forecast and fulfillment ratio. The results that potential investors can get better information by reading the title of the analyst report. We hope that this study could be the basis for new methodologies in this area.

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창업기업의 전략적 제휴와 성과간의 관계에 미치는 혁신 역량강화 투자활동의 영향

  • Han, Sang-Yeon
    • 한국벤처창업학회:학술대회논문집
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    • 2021.11a
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    • pp.179-183
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    • 2021
  • 창업기업의 성과는 창업가 개인의 역량 뿐 만 아니라 네트워크 등 기업가 정신이 발현되는 모든 영역의 요소들이 작용한다. 재무적 자원에서부터 기업의 기능별 역량과 자원에 이르기까지 충분하지 않은 창업기업들은 전략적으로 기업이나 대학과 같은 외부 주체들과의 제휴를 추진하여 성과향상을 의도할 수 있다. 전략적 제휴와 기업 성과 간의 관계는 전략경영분야에서 오랫동안 다루어져 온 연구 주제였다. 다만, 창업기업이라는 한정된 역량과 자원 상황에서 창업 기업이 실제로 이러한 전략적 제휴를 통해 재무성과를 향상시키는지에 대한 연구는 미흡하였다. 이에 본 연구는 창업기업의 전략적 제휴가 재무성과에 미치는 영향을 규명하고 그러한 관계에 영향을 미칠 수 있는 혁신역량 강화활동으로서 R&D투자와 교육훈련 투자의 영향을 분석하고자 한다. 또한, 창업기업이 보유한 인적 여유자원(slack resource)의 역할도 함께 규명하여 창업기업의 전략적 제휴와 관련한 행동적 특성을 논의하고자 한다. 이를 통해 본 연구는 기업이 전략적 제휴를 통해 보다 나은 성과향상을 위한 투자로서 다양한 혁신역량 강화활동 필요성에 대한 시사점을 제시할 것으로 기대한다.

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기업의 성공적인 경영전략 실행을 위한 정보기술의 전략적 활용방안

  • 최종민
    • Journal of Korea Society of Industrial Information Systems
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    • v.3 no.1
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    • pp.193-215
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    • 1998
  • 본 연구는 채택한 경영전략과 정보시스템(Information System : IS) 의 전략적 활용유형간의 상호관련성을 규명하고, 이러한 상호관련성이 기업의 재무적 성과에 미치는 영향을 실증적으로 분석하였다. 그리고 경영전략과 IS 전략적 활용유형간의 적합도에 영향을 미치는 조절영향도 실증적으로 검증하였다. 검증결과, 경영전략과 IS 전략적 활용유형간의 상호관련성과 재무적 성과에 대한 영향이 부분적으로 입증되었으며, 이용자 참여, 의사소통, 정보시스템 관리자참여의 조절영향도 규명이 되었다.

Moderating Roles of Strategy Suitability Factors between IT Factor and User Factors on Non-financial Performance (KMS의 전략 적합성 요인이 정보기술 특성 및 이용자 특성과 비재무적 성과 간에 미치는 조절적 영향)

  • Yi, Seon-Gyu
    • The Journal of the Korea Contents Association
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    • v.17 no.2
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    • pp.489-498
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    • 2017
  • This study analyzed whether the suitability of strategy is playing a regulative role between IT characteristics & user characteristics and non-financial performance empirically. To this end, this study set up IT characteristics and user characteristics as independent variables, and set up non-financial performance as the performance variable of KMS, and also set up the suitability of the management strategy & informatization strategy of a business as moderating variables. This study defined the detailed factors in IT characteristics as IT maturity and IT/IS infrastructure while defining the detailed factors in user characteristics as perceived profit, organizing of learning, and user professionalism. In addition, this study defined non-financial performance as an organization member satisfaction, and KMS availability. As a result of the analysis, IT maturity & IT/IS infrastructure, which are defined as IT characteristics, and perceived profit, organizing of learning and user professionalism, etc., which were defined as user characteristics, were found to be variables playing a regulative role in non-financial performance.

A study on the effect of ERP Construction strategy and IT Consulting Service Quality on Performance (ERP 구축 전략과 IT컨설팅 서비스품질이 도입 성과에 미치는 영향)

  • Ha, Tae-Yong;You, Yen-Yoo
    • Journal of the Korea Convergence Society
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    • v.9 no.9
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    • pp.217-228
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    • 2018
  • It is aimed at providing a guide for effective ERP implementation strategy in view of the need for differentiation and cost advantage strategy from competitors in introducing ERP centered on SMEs. The results show that differentiation and cost superiority and service quality are dependent on the introduction performance and mediating effect. First, the differentiation or cost advantage strategy supports the previous research results in financial performance. However, in the differentiation strategies, only the non-financial aspects were noted. Second, the differentiation and cost advantage strategy were analyzed to have financial performance only in the assurance of service quality factor and the remaining service quality was not significant in the introduction performance. Third, the mediating effect of consulting service quality was analyzed in terms of differentiation or cost advantage Did not do it. In conclusion, system construction is different from financial perspective in terms of construction strategy. In service quality factor, it affects the confidence that supplier provides, knowledge and confidence, and ability to give faith.

Financial Performance according to the Types of Financial Strategy in Elderly Households (노인가계의 재무전략유형별 재무성과)

  • Park, Jin-Yeong
    • Journal of Families and Better Life
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    • v.25 no.3 s.87
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    • pp.25-44
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    • 2007
  • The purpose of this study was to classify the financial strategies and investigate major determinants of the financial performance in elderly households. This study used the data of 4,577households with all ages and 1,255 elderly households were from the Korean Labor and Income Panel Study(2000, 2003). The data were analyzed by various statistical methods such as frequency, mean-test, Duncan's multiple range test, k-mean cluster analysis and regression. The major findings were as follows: First, the classified household financial strategy types were Residual(44.3%), Financial Assets(24.0%), Informal Institutional(19.7%), Diversified Portfolio(7.6%), Real Estate(4.5%). Second, the criteria of classification of the financial strategies were relative, not absolute. Third, elderly households that employed a financial assets had the greatest financial performance (62,320,000 won net gain). Households with all ages that employed a diversified portfolio strategy had the greatest financial performance (98,360,000 won net gain). Forth, the determinants of the financial performance were significantly different according to the types of financial strategy.