• Title/Summary/Keyword: 재무컨설팅

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An Analysis on the Firms' Financial Performance of Coupon-System Management Consulting (쿠폰제 경영컨설팅 기업의 재무성과)

  • Jeon, Chang-Soo;Lee, Sung-Hwan
    • Proceedings of the KAIS Fall Conference
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    • 2009.12a
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    • pp.374-377
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    • 2009
  • 기업 경영이 점차 글로벌화 되어가는 환경 하에서 중소기업의 경쟁력강화대책의 일환으로 경영컨설팅 지원사업이 시작된 지 10년이 되었다. 그동안 실증적인 사후자료에 의한 평가는 전무한 실정으로 본 연구에서는 중소기업 쿠폰제 경영컨설팅 사업을 통한 사업참여 중소기업의 재무적 상황을 중심으로 사업참여 전 후를 비교 분석함으로써 본 사업의 시행성과를 분석하는 데 그 목적이 있다. 이를 위해 2005년도 중소기업 쿠폰제 경영컨설팅 지원사업 참여기업 중 지원사업 중 지원예산의 규모가 가장 크고, 업체에 지원금액이 많은 사업 혁신과제컨설팅(II)부문의 컨설팅을 수행한 기업들을 대상으로 수집한 재무비율분석 자료를 활용하여 사업참여 이전 및 이후의 재무상황 변화를 분석하였으며, 2005년을 기준으로 이전 1년 및 이후 2년간을 비교하였으며, 2005년 중소기업 쿠폰제 경영컨설팅 지원사업 혁신과제컨설팅(II) 70업체 중 사업참여 이전 및 이후 2년간의 자료를 구할 수 있는 34개 업체를 대상으로 하였다. 각 년도별 표본의 재무비율 산출은 EXCEL 2007을 사용하였으며, 쿠폰제 경영컨설팅 전 후 두표본 집단간의 차이 검증은 SPSS win 15.0K의 Wilcoxon 부호순위검정을 실시하여 검증하였다. 검증결과 경영컨설팅 전 후 전반적으로 가설은 기각되고, 성장성지표의 매출액증가율 및 활동성지표의 경영컨설팅 후 2년 총자산회전율은 기각되지 않으나 역의 영향력(설명력)을 가진 것으로 나타나, 쿠폰제 경영컨설팅사업의 실질적인 효율성 제고가 필요하다.

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A Study on The Effect of Management Consultant Competency on Management Performance of Client: Focusing on The Mediating Effect of Client's Consulting Receptivity (경영컨설턴트의 역량이 컨설팅 수진기업의 경영성과에 미치는 영향에 관한 연구: 수진기업 컨설팅 수용성의 매개효과를 중심으로)

  • Shin, Jae Hoon;Dong, Hak Lim
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.2
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    • pp.119-134
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    • 2019
  • In order to accomplish a successful management consulting project, the client's receptivity to consulting as well as the management consultant's competency is very important. Even if a consultant with a high level of competence is put into a project, if the consulting receptivity of the company is low, a successful project can not be accomplished. On the other hand, even if consulting receptivity of the company is high, management consulting performance can not be expected if management consultant competency is lacking. This study analyzes the affect of consultant competency on management performance of client firms and the mediating effect of consulting receptivity of client company in terms of management performance. Management consultant competency is measured by task-related competency, managerial competency and common competency, and management performance is measured by financial performance and non-financial performance. The parameters are measured by consulting receptivity and management consulting performance. According to the results of the study, the management consultant's competency has a positive (+) influence on both of consulting receptivity and management consulting performance. Consulting receptivity has a positive (+) influence on both of management consulting performance and non-financial performance. Management consulting performance has a positive (+) influence on both of financial performance and non-financial performance. The mediating effect is that the consulting receptivity mediates directly or indirectly between management consultant competency and financial performance via management consulting performance and non-financial performance. The results of the empirical analysis of this study can contribute to the enhancement of management performance through management consulting in viewpoints of client firms and also contributing to more efficient and effective management consulting.

A Study on the Effect of Business Consulting Performance on Organizational Performance - Focusing on Moderating Effect by Organizational Support - (조직성과에 영향을 미치는 컨설팅성과에 관한 연구 - 조직지원의 조절효과 중심으로 -)

  • Kim, Moon-Jun;Chang, Sug-In
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.185-203
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    • 2016
  • This study set up a study model through a previous study and aims to determine the control effect by organizational support in the effect relationship between consulting performance which is an independent variable and organizational performance which is a dependent variable. To do that, the hypothesis was verified by using statistical programs such as SPSS 20.0 and AMOS 20.0 which can be statistically useful with 511 copies except for the copies which cannot be utilized, over 4 weeks from February $25^{th}$ to March $24^{th}$, 2015, focusing companies located in Seoul, Gyeonggi, Incheon. The hypothesis testing result of the study model set by this study shows that firstly, this study has contributed to establishing an additional theory in the research between consulting performance and organizational performance while it has not been enough for consulting performance and organizational performance in previous studies. Second, although the moderating variable of organizational support in the effect relationship between consulting performance and organizational performance didn't show a partial positive (+) role in the hypothesis testing, more detailed analysis in the survey process and the variety on questionnaire configuration were provided in the variable selection. Third, as consulting performance shows a positive effect on organizational performance, a higher consulting performance gives a direct impact on organizational performance so that a realistic action plan on internalizing and enhancing consulting execution result into organizational performance is aggressively required.

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The NACUFOK Business Consulting's Influence on the Management Performance of the Primary Credit Unions (신협중앙회 경영컨설팅이 단위신협의 경영성과에 미치는 영향)

  • Kang, Seong Moo;Ryu, Duk Wi
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.4
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    • pp.101-112
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    • 2012
  • Business consulting which aims at advising overall management, comparative advantage in competitive environment, administration and so forth is deemed to be significant so that a credit union may flexibly respond to rapid and complicated financial environment. Accordingly, business consulting has been initiated and implemented in credit union since 2002, which seemingly leads to positive outcome to enhance its competitiveness. However, very few research exists which analyze the credit union's competitiveness and business performance after the business consulting. Thus, the research intends to verify how consulting influences on management performance by its various factors. With the above studies in mind, hypothesis is formed that the characteristics of a consulting comsumer and the characteristics of supplier will give a meaningful impact on management performance. The test shows the result as followings: Firstly, a primary credit union's trust and NACUFOK's expertise demonstrate that they are closely relevant to financial and non financial management performance. Secondly, support and willingness to apply states that they influences on non financial performance, while no direct impact is found to financial performance. Thirdly, NACUFOK's capability is rarely interrelated to financial and non financial performance. The present study implies that the credit union as a consulting beneficiary should participate in the consulting, accept the result, and make effort to solve the management problems. In addition, NACUFOK as a consulting supplier should initiate the organization in exclusive charge, perform the professional group, and foster the professional consultant for the development of consulting method, the improvement of consulting process, and the specialization of consultant including the enhancement of core competencies. When these perspectives are sufficient, it will be connected to the management outcomes, further, it will be boosted up the competitiveness of the Credit Union. Hopefully the present study helps to motivate the consulting of primary credit union, boost up the effectiveness of consulting, further, providing the perspective on consulting the credit union. And these may result in the indication of consulting development direction and the competitiveness of Credit Union.

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A Study on the Effects of Financial Structure on Management Performance in Small and Medium sized Enterprises for Financial Consulting (중소기업의 재무컨설팅 활용을 위한 재무구조가 경영성과에 미치는 영향에 관한 연구)

  • Choi, Cang-Ho;You, Yen-Yoo
    • Journal of Digital Convergence
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    • v.10 no.2
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    • pp.73-82
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    • 2012
  • The purpose of this study is to verify the effects of financial structure on management performance for financial consulting through 562 small and medium sized enterprises in GyeongIn area. Meanwhile, the independent variables are non current assets ratio, total assets turnover ratio and debt ratio, the dependent variables are operating profit on sale and net profit on equity. Generally speaking, the financial structure have a positive effects on management performance.

An empirical study on the influence of management consulting factors on corporate culture and business performance (기업컨설팅 요인이 기업문화와 성과에 미치는 영향에 관한 연구)

  • Lee, Deok-Soo
    • Journal of Korea Society of Industrial Information Systems
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    • v.21 no.1
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    • pp.83-92
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    • 2016
  • This paper is intended for small businesses, and small-scale empirical analysis of the peripheral region has a research model of the relationship between consulting factors that are studied in various aspects of the existing and business performance. In other words, a model that is presented in the study with reference to the existing verification as to whether any association exists between management consulting factors and business performance targets in wonju region auto parts production enterprises. Consulting factors were modeled separately by the consumer and supplier factors as business performance and financial performance were divided into non-financial performance, we designed the model parameters as set by the corporate culture. Research consulting consumer factors and supplier factors business performance (financial and non-financial) showed that having a significant impact on corporate culture, set as a parameter also having a positive effect on business performance It showed that.

The Study on the Management Performance of Sheltered Workshop (경영컨설팅이 직업재활시설 경영성과에 미치는 영향)

  • Lee, Im Kyu;Na, Woon Hwan;Ryu, Jeong Jin
    • 재활복지
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    • v.17 no.4
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    • pp.103-126
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    • 2013
  • The main purpose of this study is to investigate influence of sheltered workshop management consulting on management performance and reflect its outcome in order to improve the rationalization of management at sheltered workshop. The major results of this study that are summarized as follows: First of all, executive of sheltered workshop has expected management consulting. Management performance consist of business management, marketing, accounting/finance, production/operations. Marketing appears to have the highest expectations of these. Second, executive of sheltered workshop has expected management performance. Management performance consists of customer satisfaction Performance, internal process performance, financial performance. Internal process performance appears to have the highest expectations of these. Third, executive of sheltered workshop recognize management consulting that affects customer satisfaction performance. In particular, appears to have the greatest impact on the field of business management. Fourth, management consulting performance of sheltered workshop affects management consulting that affects internal process Performance. In particular, business management, production/operations appear to have the highest affectability better than others of these. Fifth, executive of sheltered workshop recognize management consulting that affects financial performance. In particular, business management, production/operations appear to have the highest affectability better than others of these. Sixth, executive of sheltered workshop recognize management consulting that affects customer satisfaction performance, internal process performance, financial performance. customer satisfaction performance appear to have the highest, financial performance appear to have the lowest.

A Study on the Moderate Effecting of Client's Organizational Character on Consulting Service Quality and Business Performance (경영컨설팅 서비스 품질이 경영성과에 미치는 영향에 관한 연구 -의뢰기업 조직특성의 조절효과-)

  • Kim, Doo-Yul;Kim, Tae-Sung;Lee, Hyun-Su
    • Journal of Digital Convergence
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    • v.9 no.6
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    • pp.243-253
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    • 2011
  • This paper aims to examine the moderate effects of Client's Organizational Character on the relationships between Consulting Service Quality and Business Performance. To accomplish these purposes, The questionaries of 192 were inspected to the CEO or PM having consulting experience at the companies in Daegu and kyoung-buk. First, Consulting Service Quality presented a meaningful result(+) with the Business Performance. Second, Consulting Service Quality have differential influence on Business Performance by Client' s Organizational Character.

Case Study: The Effect of Management Consulting of the A Bank on Business Performance of Consulting Client Firms and Their Contribution to the Bank (은행의 경영컨설팅이 수진기업의 경영성과와 은행의 기여도에 미치는 영향에 관한 연구 - A 은행의 수진기업을 중심으로 -)

  • Yang, Yong-Hyeon;You, Yen-Yoo
    • Journal of Digital Convergence
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    • v.12 no.5
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    • pp.131-138
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    • 2014
  • Management consulting by a bank is expected to have a win-win relationship to the mutual development of the banks and client firms. Previous studies also claimed that consulting had a positive impact on the competitiveness and business performance of the firms. Nevertheless, few empirical studies were found to analyze the relationship and explain the result whether consulting had really enhanced the competitiveness and performance of the businesses after consulting. The present paper has empirically analyzed the impact of a management consulting by a bank on the business performance of the client firms and on the contribution to the bank. In terms of client firms, the financial results of the client companies such as stability, profitability and growth potential were compared before and after the consulting; in terms of the bank, the changes in the last three-month average outstanding of deposits and loans were measured and verified in order to measure the contribution of the client firms to bank. A significant effect was confirmed in this study of the consulting on the client firms' the debt ratio-an item of financial stability and sales growth-an item of the growth potential.