• Title/Summary/Keyword: 재무 관리

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A Case Study on Implementation of Client/Server System in Downsizing. (다운사이징 : 클라이언트 서버 시스템 구축에 관한 사례 연구)

  • 이영재;홍광희
    • The Journal of Information Technology and Database
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    • v.1 no.2
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    • pp.37-52
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    • 1994
  • 오늘날의 정보시스템 구축 방향은 대형 컴퓨터를 중심으로 수많은 단말기를 연결한 수직형네트워크 시스템에서 다운사이징과 네트워크 기술이 결합하여 분산적으로 자료를 처리하는 클라이언트/서버 시스템 구축으로 변화하고 있다. 본 연구는 모든 단말기를 통제하는 대형 컴퓨터를 운영하는 전산망에서 클라이언트/서버 전산망으로 전환하는 하나의 사례연구를 통하여 구축환경변화, 시스템구성, 경영환경변화를 분석함으로써 클라이언트/서버 시스템의 성공적인 사례를 제시하는 것이다. 클라이언트/서버 시스템으로 변환하기전에 재개발할 시스템의 목표와 방향을 설정하기 위해서 벤치마킹을 실시하였고, 이의 결과를 바탕으로 경영업무의 프로세스를 재설계 하였다. 그리고 기업의 내부와 외부자료에 관한 표준화를 실시하였다. 정보기술 투자의 경제성과 경쟁우위 확보를 위하여 클라이언트/서버 시스템을 구현하게 되었으며 판매물류, 생산물류, 그리고 재무회계에 관한 경영지원시스템으로 구성되는 종합물류시스템 이외에 영업소에 관련된 영업정보시스템과 자동창고시스템이 컴퓨터 네트워크와 관련해서 시스템을 구성하였다. 구성 전략 촛점은 리엔지니어링, 다운사이징, 그리고 벤치마킹이었다. 시스템을 재개발한 후 업무의 계획, 진행, 분석, 감리등에 관한 체계적 업무흐름이 정착될 정도로 변화하였으며, 통신방식의 확대 및 다양화로 의사소통의 원활화와 타 관련업무와 연계처리, 그리고 부서들 상호간에 정보를 공유할 수 있었다. 또한 정보기술에 의한 업무처리를 기본으로 하는 기능적 태도로 인하여 관리자와 실무자의 업무운영에 관한 사고와 의식이 변화하였다. 따라서 매출액의 증가와 종업원수가 감소되었다.

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청년자영업자의 기업가정신이 사업성과에 미치는 영향: 긍정심리자본의 매개효과를 중심으로

  • 이주영;김종성
    • 한국벤처창업학회:학술대회논문집
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    • 2024.04a
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    • pp.119-123
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    • 2024
  • 우리나라 전체 자영업자에서 청년 자영업자의 비율은 감소하고, 중장년 자영업자의 비율이 증가하고 있다. 또한 청년층 자영업의 평균 지속기간은 37개월로 대략 3년의 자영업 유지기간을 보이고 있으나, 청년 자영업자 40% 정도는 2년 이내에 자영업에서 이탈하는 것으로 나타났다. 청년자영업자 사업의 짧은 지속 기간과 높은 이탈률에도 불구하고, 우리나라의 자영업 시장구조가 50~60대 중장년층을 중심으로 형성되어 있기 때문에 20~30대 청년층의 경우 분석 및 논의 대상에서 큰 비중을 차지하지 못하고 있다. 이에 본 연구에서는 청년 자영업자의 미래지향적이며, 창조적인 아이디어를 갖고 적극적으로 실행해보고자 하는 성향과 위험을 감수하는 기업가정신이 사업성과에 영향을 미칠 것이라는 상황에 주목하였으며, 이러한 상황에서 개인의 '자기효능감, 낙관주의, 복원력, 희망'과 같은 긍정심리자본이 매개한다고 가정하고 연구모형을 설정하였다. 이를 위해 기업가정신의 구성요소인 '혁신성, 진취성, 위험감수성'을 독립변수로, '균형성과관리(BSC)의 재무적 관점, 고객 관점, 내부 프로세스 관점, 학습과 성장 관점'을 도입한 사업성과를 종속변수로 설정하였다. 또한 선행연구를 기반으로 긍정심리자본을 매개변수로 채택하여 변수 간의 관계를 실증적 분석을 통하여 검증하고자 한다.

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Profit Efficiency in the Shipping Industry and Its Determinants (해운업의 이윤효율과 그 결정요인)

  • Kang, Sang-Mok;Kim, Il-Joong
    • Journal of Korea Port Economic Association
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    • v.40 no.2
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    • pp.91-105
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    • 2024
  • The purpose of this study is to measure profit efficiency in the domestic shipping industry and to examine the factors determining that efficiency. Empirical results indicate that the shipping industry's short-term profits heavily depend on physical input factors, specifically capital stock. Notably, a 1% increase in capital stock leads to a 0.84% increase in short-term profits. In terms of secondary determinants, effective management of financial indicators representing stability, profitability, and growth can reduce profit inefficiency. Additionally, larger scale correlates with higher profit efficiency, indicating the need for expansion of water transportation companies. Given the rapid increase in profit efficiency in the ocean-going shipping industry since 2020, tailored support and investment are necessary.

A Development of Hotel Bankruptcy Prediction Model on Artificial Neural Network (인공신경망 기반 호텔 부도예측모형 개발)

  • Choi, Sung-Ju;Lee, Sang-Won
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.10
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    • pp.125-133
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    • 2014
  • This paper develops a bankruptcy prediction model on an Artificial Neural Network for hotel management. A bankruptcy prediction model has a specific feature to predict a bankruptcy of the whole hotel business after evaluate bankruptcy possibility on the basis of business performance data of each branch. here are many traditional statistical models for bankruptcy prediction such as Multivariate Discriminant Analysis or Logit Analysis. However, we chose Artificial Neural Network because the method has accuracy rates of prediction better than those of other methods. We first selected 100 good enterprises and 100 bankrupt enterprises as experimental data and set up a bankruptcy prediction model by use of a tool for Artificial Neural Network, NeuroShell. The model and its experiments, which demonstrated high efficiency, can certainly provide great help in decision making in the field of hotel management and in deciding on the bankruptcy or financial solidity of each branch of serviced residence hotel.

Diversification of Financial Method for Effective Practice of Construction Projects (건설사업의 효율적 수행을 위한 파이낸싱 다양화 방안)

  • Han Sang-Hun;Han Choong-Hee;Kim Sun-Kuk
    • Korean Journal of Construction Engineering and Management
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    • v.4 no.2 s.14
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    • pp.99-108
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    • 2003
  • Recently, the construction companies are forced to cut down the investment amount due to increasing financial problems caused by severe recession and restructuring in the financial market as well as the long-term depression of the construction industry. To overcome this type of problems, a great many efforts have been made. An alternative may be adopting the advanced financing methods. However, during the course of enforcing process of the financing methods, many problems are revealed without any proper solutions being proposed. Therefore, the fundamental problems need to be solved through comprehensive and systematic approach under the changing environment of construction financing. In this paper, as a result of reviewing some financing methods such as ABS, REITS, and Project Financing, multiple business strategies for construction companies to cope with the changing construction market are found in the sense of effectiveness in implementing construction projects. Further, this paper presents diversified financing methods for the effective practice of construction projects through combination of above mentioned methods, and also proposes improvement plans to strengthen the financing function for the construction industry.

A Study on the Outcome Evaluation Criteria of Executing Negotiation on BTL project -Focused on Cultural Facilities- (BTL사업 협상수행 성과평가 지표에 관한 연구 - 문화시설을 대상으로 -)

  • Lee, Hyun-Chul;Lee, Jae-Hong;GO, Seong-Seok
    • Korean Journal of Construction Engineering and Management
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    • v.10 no.4
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    • pp.3-13
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    • 2009
  • When promoting BTL(Build Transfer Lease; below BTL) project, negotiation is a stage of examining observation and reflection of RFP(Request for Proposal below RFP) in terms with facilities, operating and financing. It keeps an important position in whole process. However, there is no consistent guideline or model which helps evaluating the result of negotiation. It is difficult to apprise the quantitative outcome after executing negotiation. Thus, this study presented the Value Engineering -based process and model of estimating the outcome of negotiation for the purpose of estimating and verifying the result of negotiation objectively, Evaluating factors of negotiation were classified into 6 fields, 38 divisions and 135 items, focused on cultural facilities on BTL project. Weight of every factor was estimated, and quantitative checklist was established. This study presented the model which could measure the outcome of negotiation. This result would be a critical checklist before negotiation on BTL project, an index of feedback during negotiation, and also a standard of estimating the outcome after negotiation.

Establishment of Knowledge Management Strategies for Small and Medium-sized General and Special Construction Companies (중소${\cdot}$전문건설업체를 위한 지식경영 전략 수립)

  • Lee Tai-Sik;Lee Dong-Wook;Park Se-Jin
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.602-605
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    • 2003
  • Interests in knowledge asset as a way of improving the values of companies and as a survival strategy have increased worldwide. In Korea, since the mid 1990s, many construction companies have realized the importance of knowledge and large companies have been forerunners in adopting KM. However, unlike large companies that readily adopt knowledge management, small & medium-sized general and special construction companies lack understanding of knowledge management and have hard time keeping updated with the current information and the state-of-art information technologies due to financial and organizational reasons. This research presents knowledge management strategies, which involves knowledge management adoption plans appropriate for small & medium-sized general and special construction companies as a way of increasing the value and competitive power of the companies.

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Educational Needs Analysis on NCS Based In the Field of Social Welfare (사회복지 분야 NCS기반의 교육요구 분석)

  • Jin, Sun-Mi;Jang, Hyeok-Gi
    • The Journal of the Korea Contents Association
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    • v.16 no.10
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    • pp.65-71
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    • 2016
  • This study conducts an analysis on the relative significance and urgency of competence factors for jobs in the field of Social Welfare through a demand analysis on the vocational training of the K Human Resource Development Institute regarding the National Competency Standards (NCS) in the field of Social Welfare, which was developed in the year 2014. The aim is to derive competence factors with high demands in education and high necessity of curriculum development based on the analysis. The data of 1,227 persons: 583 public officials and 644 private employees, was analyzed by using SPSS 18.0 and Microsoft Excel 2013. Results of the demand assessment on vocational training are as follows: for public officials, 4 competences in social development jobs (social area analysis, needs assessment, community resource building, community network, social assessment, community organizing, and welfare planning), 2 competences in public welfare jobs (management of unusual complaints in welfare and civil cooperation in resource development), and 2 competences in social welfare administration jobs (financial management in social welfare organizations and welfare planning) had high urgency in competence development. Implications were suggested based on the results.

Application to the Stochastic Modelling of Risk Measurement in Bunker Price and Foreign Exchange Rate on the Maritime Industry (확률변동성 모형을 적용한 해운산업의 벙커가격과 환율 리스크 추정)

  • Kim, Hyunsok
    • Journal of Korea Port Economic Association
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    • v.34 no.1
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    • pp.99-110
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    • 2018
  • This study empirically examines simple methodology to quantify the risk resulted from the uncertainty of bunker price and foreign exchange rate, which cause main resources of the cost in shipping industry during the periods between $1^{st}$ of January 2010 and $31^{st}$ of January 2018. To shed light on the risk measurement in cash flows we tested GBM(Geometric Brownian Motion) frameworks such as the model with conditional heteroskedasticity and jump diffusion process. The main contribution based on empirical results are summarized as following three: first, the risk analysis, which is dependent on a single variable such as freight yield, is extended to analyze the effects of multiple factors such as bunker price and exchange rate return volatility. Second, at the individual firm level, the need for risk management in bunker price and exchange rate is presented as cash flow. Finally, based on the scale of the risk presented by the analysis results, the shipping companies are required that there is a need to consider what is appropriate as a means of risk management.

Time to Invest in Real Asset with Option Pricing Theory - Focused on REITs - (옵션가격결정이론에 기반한 실물자산의 투자시기 결정 - 부동산투자신탁회사(REITs)를 중심으로 -)

  • Jun, Jae-Bum;Lee, Sam-Su
    • Korean Journal of Construction Engineering and Management
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    • v.11 no.6
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    • pp.54-64
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    • 2010
  • A firm decides to go to the project based on its investment analysis. However, the cash flows generated from the real project can not be always coincident with what expected as it follows uncertain behavior and the asymmetric payoff caused by the managerial flexibilities involved in the real asset affects the project value. Amongst various managerial flexibilities entailed in most of the real assets, although investment delay has been known to enhance the project value thanks to its ability to provide new market information to management, the related research to select the time to invest have been just few. Therefore, this research aims to show the theoretical framework to decide when to invest reflecting the behaviors of increasing project value and loss recovery cost due to investment delay with option pricing, related financial economic, and variational theories.