• 디지털융복합연구
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• 제18권4호
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• pp.177-191
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• 2020

본 연구는 프랜차이즈 경영자의 사적 효용 동기에서 비롯된 자기과시적 성향이 기업의 원가행태에 어떠한 영향을 미치고 있는지를 검정하고자 하였다. 연구 문제를 해결하기 위해 국내 프랜차이즈 경영자의 자기과시적 성향에 대한 대용치를 개발하고 이들 특성 변수를 그룹화하여 그룹별 독립변수가 영업비용인 종속변수에 미치는 영향을 다중회귀모형을 이용하여 비교·분석하였다. 연구 결과, 프랜차이즈 경영자의 자기과시적 성향은 매출 감소 시 영업비용의 하방경직성을 강화시키게 되고, 자기과시적 성향이 커질수록 하방경직성은 더욱 강화되어 나타났다. 본 연구는 기존 연구에서 수행되지 않았던 프랜차이즈 경영자의 갑질 행위 등의 자기과시적 성향에 대한 대용치를 개발하여 향후 프랜차이즈 경영자에 대한 연구를 강화하고, 기업의 영업비용에 미치는 경영자의 자기과시적 속성의 영향을 확인함으로써 예비창업자, 가맹점주, 투자자 등의 프랜차이즈 이해관계자에게 유용한 정보를 제공할 것이다.

• 한국콘텐츠학회논문지
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• 제18권9호
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• pp.209-216
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• 2018

본 연구는 국내 기업의 사회적 책임활동(CSR)이 원가의 하방경직성에 미치는 영향을 검증하였다. 기업의 매출감소에 따른 원가감소율이 매출증가에 따른 원가증가율보다 낮게 관찰되는 비대칭적인 원가행태를 원가의 하방경직성이라고 부른다. 본 연구에서는 CSR을 수행한 기업과 그렇지 않은 기업을 구분하여 하방경직성인 원가행태를 비교하였다. 연구결과 CSR을 수행한 기업이 그렇지 않은 기업보다 하방경직적인 원가행태가 보다 강하게 관찰되었다. 이는 기업이 CSR를 통한 가치창출을 위해서는 지속적인 투자가 필요하므로, 매출이 감소하였다고 하여 이에 관련된 자원투입을 즉각적으로 감소시킬 수 없다는 것을 의미한다. 본 연구의 결과는 경영자의 원가에 관련된 의사결정에 기업의 CSR이 영향을 줄 수 있다는 실증증거를 제시하였다는데 자본시장참여자에게 의미 있는 통찰력을 제공할 것으로 기대된다.

• 유통과학연구
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• 제16권3호
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• pp.69-77
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• 2018

Purpose - As more low cost carriers are introduced, the competition between the low cost carriers to become the nation's leading low cost carrier is also being intensified. The purpose of this study is to select various choice attributes for low cost carrier and figure out important factors that customers take into account for low cost carrier selection. The study also involves in establishing the relationship between perceived value, customer satisfaction, and customer behavior Intention, in an effort to identify choice attributes that are important to customers' low cost carrier. Research design, data, and methodology - To examine these research models, samples were collected from 247 peoples who visited In-Cheon international Airport during June, 2017. Results - The results of the study showed that, 'reservation service', 'airport service', 'in-flight service', and 'price' services have a significant effect on the perceived value of the choice attributes. While 'reservation service', 'airport service', 'in-flight service', and 'flight operation service' have a significant effect on the customer satisfaction of the choice attributes, perceived value has a significant effect on customer satisfaction. Perceived value has a significant effect on customer behavior intention. Finally, customer satisfaction has a significant effect on customer behavior intention. Conclusions - Flight operation service has no significant effect on perceived value of the choice attributes of low cost carriers, which indicates that the low cost carriers have not yet been well-established in the flight operation service sector. It seems likely that low cost carrier will be able to gain a competitive advantage over other companies if they expand their routes and improve the convenience of flight connections. In addition, the results show that the price service does not have a significant effect on customer satisfaction of the choice attributes of low cost carriers. From this, we may assume that the airline ticket prices of low cost carriers are already low, and the price cannot be a deciding factor in the competitive advantage of low cost carriers. To achieve higher customer satisfaction of the choice attributes, companies should strengthen the competitiveness of 'reservation service', 'airport service', 'in-flight service', and 'flight operation service'.

• Journal of Korea Trade
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• 제26권5호
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• pp.23-38
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• 2022

Purpose - This research intends to find out whether R&D cost stickiness shows differentiated aspects depending on exports in Korea. A cost behavior that indicates a lower rate of costs decrease when sales decrease than the rate of costs increase when sales increase is called cost stickiness. This sticky cost behavior is caused by considering the adjusting costs. This study aims to empirically verify that R&D cost stickiness is greater in export firms than in non-export firms. We also investigate the effect of exports on R&D cost stickiness is nonlinear. Design/methodology - We obtain data for the analysis from Kis-Value and TS2000 from 2012 to 2020. This study tests for R&D cost stickiness of exports using the cost stickiness model developed by Anderson et al. (2003) that is used in a lot of prior literature. To explore the nonlinear behavior of R&D cost stickiness we include a quadratic term of exports in our model. Findings - The results of our analysis are as follows. First, we observed that R&D costs of export firms are more sticky than that of non-export firms. Our result indicated that export firms are less likely to reduce R&D costs in decreasing sales periods in preparation for future sales recovery. Second, our empirical evidence shows that export firms view R&D costs much favorably. However, we hypothesize that the effect of export intensity on R&D costs may not necessarily be linear. Our result shows the effect of exports intensity on R&D stickiness is thus nonlinear, forming a reverse U-shaped curve. When export intensity exceeds a certain threshold, the growth rate of R&D costs appears to be viewed negatively. Firms with relatively high export intensity do not support R&D costs, viewing them as taking away firms' resources from other more productive costs. On the contrary, those with export intensity under the threshold view R&D costs as beneficial and therefore promote further R&D costs when revenue decreases. Originality/value - The results of this research can contribute academically to the expansion of empirical research on R&D cost stickiness. R&D cost stickiness varies by industry. As a result of our research, the managers of export firms recognize the importance of R&D to lead innovation. We expected that this research contributes to further studies on R&D costs and cost stickiness. Second, this research has implications from a business perspectives. Our findings of export firms' R&D stickiness suggest that export firms' managers should consider keeping the stickiness of R&D when revenue decreases because it is essential for exporting firms to maintain their R&D stickiness to secure long-term competitiveness. R&D stickiness can be used on a practical basis to emphasize the need for continuous investment in exporting firms' R&D activities.

• 벤처창업연구
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• 제1권2호
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• pp.101-134
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• 2006

본 연구는 온라인 쇼핑몰의 쿠폰판촉이 소비자의 구매행동에 미치는 영향을 검증하였다. 분석 결과는 다음과 같다. 첫째, 쿠폰 인지정도에 따라서는 F-검증을 실시한 결과 쿠폰의 인지여부에 딸 쿠폰 제공시 사용의사와 쿠폰 제공시 재사용의사에서는 유의미한 차이가 있는 것으로 나타났다. 둘째, 쿠폰의 사용경험에 따른 구매행동의 차이를 전체적으로 살펴보면 쿠폰사용 경험이 있다가 없다보다 높은 평균을 보여 유의미한 차이가 있는 것으로 나타났다. 이러한 결과는 쿠폰 사용경험에 따라 구매행동에 차이가 있음을 시사하고 있다. 셋째, 구매행동과 쿠폰의 비용/편익 자각의 관계를 살펴보면 뚜렷한 정적 상관관계가 있는 것으로 나타났다. 이는 쿠폰의 비용/편의 자각이 높을수록 구매행동이 높아짐을 의미한다. 넷째, 구매행동은 쿠폰사용을 즐김과 쿠폰 사용습관과 가장 관계가 높음을 발견하였다.

• 디지털산업정보학회논문지
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• 제7권3호
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• pp.137-150
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• 2011

Long-term customer retention strategies with switching cost is very important for gaining a competitive advantage in on-line shopping mall environment. The purpose of this study is to investigate the affecting factors of switching cost in terms of on-line shopping mall's quality and the effects of it on customers' behavior moderating commitment. According to the result, information quality and customized information were found to be significantly related to social switching cost, and also royalty program and product differentiation were found to be significantly related to lost benefit cost and procedural cost respectively. When it comes to the relationship between switching cost and commitment, results shows that social switching cost is not significantly related to affective commitment. Lost benefit cost and procedural cost, however, were found to be significantly related to affective commitment and calculative commitment respectively. Finally, affective commitment was found to bolster repurchase intention and control negative WOM, and calculative commitment was found to bolster both repurchase intention and negative WOM.

• 대한간호학회지
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• 제12권1호
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• pp.25-38
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• 1982

As technological civilization and medical science has developed, standards of living have imp-roved and human life expectancy has been extended. But the incidence and mortality rate of cancer have been gradually increasing due to the pollution of the environment. Even though cancer is still a great threat to human beings, the etiology and appropriate cure forcancerhavenotyetbeendiscovered. The early detection and treatment of cancer is urgently needed. This study concentrates on the health behavior of woman regarding the papanicolau smear for early detection of cervical cancer. It was done in order to provide a direction for scientific health education materials by investigating predictors of preventive health behavior. The subjects for this study were made up of 54 woman, who comply with preventive health practices(compliant) who attended the Cervical Cancer Center of Y University Hospital in order to have tests for early detection of cervical cancer and 54 woman who did not comply with preventive health practices (noncompliant) selected from 100 housewives of I apartment, Kang Nam Ku, Seoul. The study method used, was a questionnaire for the compliance group and an interview for the noncompliance group. The period for data collection was from October 13th to October 24th. 1981. Analysis of the data was done using percentages, T-test, Pearson Correlation and Stepwise Multiple Regression. The results of study were as follows: 1. The hypotheses tested were based on the health belief model; 1) The first hypothesis,“The compliant may have more knowledge of the cervical cancer than the noncompliant”was rejected(T=-1.86, p>.05) 2) The second hypothesis,“The compliant may have a higher severity of cervical cancer than the noncompliant”was accepted (T=5.41, p<.001) 3) The third hypothesis, “The compliant may have a higher susceptability to cervical cancer than the noncompliant”was accepted(T=3.51, p<.01). 4) The fourth hypothesis,“The compliant may have more beneHt than cost'from the cervical cancer tests than the noncompliant" was accepted(T=7.46, p<.001). 5) The fifth hypothesis,“The compliant may have more health concern than the noncompliant”. was accepted(T=3.39, p<.01). These results show that severity, susceptability, benefit(over cost) and health concern influence the preventive health behavior in this Study. 2. In the correlation among variables, it was found that the knowledge of cervical cancer and the benefit(over cost) of preventive health behavior were negatively correlated(r=-2.75, p<.01), Severity of cervical cancer and benefit (over cost) of preventive health behavior were positively correlated(r=.280, p＜.01), severity and susceptability of cervical cancer were positively correlated(r= .238, p<.01), benefit(over cost) and health concern were positively correlated(r= .299, p<.01). The benefit(over cost) may be raised by increasing the severity and health concern. Therefore the compliance rate of woman may be raised through health education by increasing the benefit(over cost) of the individual. 3. The Stepwise Multiple Regression between health behavior and predictors. 1) The factor“Benefit(over cost)”could account for preventive health behavior in 34.4％ of the sample(F=55.6204 P<.01). 2) When the factor“Severity”is added to this, it accounts for 44.3% of preventive health behavior(F=41.679, p<.01). 3) When the factor“Susceptability”is also included, it accounts for 46.7% of preventive health behavior(F=30.373, p<.01). 4) When the factor “Health concern”is included, it accounts for 48.1% of preventive health behavior(F=23859, p<.05). This means that other factors appear to influence preventive health behavior, since the combination of variables explains only 48.1％ of the Preventive health behavior. Therefore further study to investigate the predictors of preventive health behavior is necessary.

• 간호행정학회지
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• 제11권1호
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• pp.33-44
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• 2005

Purpose: This study was aimed to estimate nursing cost for hemodialysis of tertiary hospitals using Resource Based Relative Value Scale(RVRBS). Method: First, we calculated nursing workload of the each hemodialysis-nursing behaviors compared with basic nursing behavior(check vital sign) for the most severe hemodialysis patients in general hospitals. Second, we measured each spent time according to each nursing behaviors. Third, we computed Resource Based Relative Value(RBRV) scores and nursing expenses of each 14 nursing behavior for hemodialysis. Finally, we estimated nursing cost of each hemodialysis-behavior for the most severe hemodialysis-patients in general hospitals. Result: The mean RBRV scores for each nursing behaviors were from 218.9 to 383.9 points. The highest RBRV socres were 383.9(Complication during hemodialysis). The Nursing behavior that spent the most time was "access the vascular( 31.7 minutes)". Nursing cost per hemodialysis for the patient with severe condition was estimated 63,455(won). Conclusion: Total average workload was 347.6 points and total spent time was 306.5 minutes for 14 hemodialysis nursing behaviors provided to severe patients. There were clear differences in nursing workload and cost according to patient's severity-mild, moderate and severe class.

• 한국산학기술학회논문지
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• 제20권10호
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• pp.452-458
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• 2019

본 논문의 목적은 한국과 일본의 제조기업들을 대상으로 경영자의 회계선택이 비대칭적 원가행태에 어떠한 영향을 미치는지를 분석하는 것이다. 해당 내용을 분석하기 위하여 Shust and Weiss(2014)가 제안한 경제적원가 대용치인 현금영업원가(OC)와 감가상각 전 영업비용(OEBD)을 이용하여 기존연구들의 분석대상이었던 판매관리비, 매출원가, 영업비용과의 원가행태 차별성을 분석하였다. 분석결과 첫째, 영업비용과 현금영업원가의 원가행태간에 차별성이 한일 양국 모두 나타났다. 구체적으로는 영업비용에 비하여 현금영업원가의 하방경직성 정도가 더 높게 나타났다. 특히 한국 기업은 유형고정자산집중도가 높을수록 일본 기업에 비하여 하방경직성이 약화되는 것으로 나타났다. 둘째, 감가상각비의 발생은 한일 양국 모두 원가의 하방경직성을 약화시키는 것으로 나타났다. 또한 한국과 일본의 제조 기업은 시차를 두고 상관성을 가지고 있는 것으로 분석되었으며, 향후 양국의 기업을 분석 및 연구하는데 유용한 지침을 제공할 수 있을 것이다. 그리고 일본기업의 경우 부채비율이 높을수록 원가절감을 보다 적극적으로 하는 것으로 나타났다. 저자들은 한일관계가 냉각된 현 시점에 학계차원에서 본 연구를 통하여 양국 간의 관계 개선에 도움이 되길 기대한다.

• 아태비즈니스연구
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• 제11권1호
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• pp.17-26
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• 2020

Purpose - This paper studies the welfare impacts of behavior-based price discrimination (BBPD) when firms are asymmetric in quality improvement costs. Design/methodology/approach - To this end, we consider a differentiated duopoly model with an inherited market share, where firms first make quality decisions and then compete in prices according to the pricing scheme, namely, uniform pricing or BBPD. Findings - We show that BBPD increases social welfare relative to uniform pricing if the firms' cost gap is large enough. This is because BBPD induces more consumers to buy a high-quality product than under uniform pricing, and because a low-cost firm's profit loss from BBPD decreases as the cost difference increases. Research implications or Originality - Our analysis offers policy implications for markets where BBPD raises antitrust concerns, and quality competition prevails.