• 제목/요약/키워드: Cost Behavior

검색결과 1,377건 처리시간 0.03초

상장시장, 기업규모 및 원가의 비대칭성 (A Study on the Differences in Cost Asymmetry Between Listed Markets and Between Firm Size)

  • 최윤이
    • 융합정보논문지
    • /
    • 제10권11호
    • /
    • pp.302-312
    • /
    • 2020
  • 본 연구는 국내 상장시장 간 원가의 비대칭성의 차이가 있는지, 상장기업의 기업 규모에 따라 원가의 비대칭성이 차이가 있는지 검증하였다. 기존의 연구에서는 상장기업만을 대상으로 한 원가의 비대칭성은 살펴보았지만, 상장기업 간의 규모의 차이는 살펴보지 않았다. 그러나 다수의 연구에 따르면 상장시장 간 또는 상장기업이라 할지라도 기업의 특성이나 기업고유의 위험(firm risk)이 서로 다르기 때문에 이와 같은 영향이 기업 내부 자원배분 의사결정에 미치는 영향에 차이가 있을 것이라고 보고 분석을 실시하였다. 이를 위해 2011년부터 2019년까지 유가증권시장과 코스닥시장을 대상으로 Anderson et al.(2003)의 원가행태 모형을 이용하여 분석한 결과, 유가증권시장과 코스닥시장의 원가행태는 차이가 있는 것으로 나타났다. 전반적으로 선행연구와 마찬가지로 원가의 하방경직성이 보고되었으나 유가증권시장의 경우 원가의 하방경직성이 완화됨을 확인할 수 있었다. 기업규모가 클수록 매출액이 감소할 때 유휴자원의 처분의사결정이 더 뚜렷한 것으로 나타났다. 추가적으로 외국인투자자 지분율이 높은 경우, 유가증권시장일수록, 기업규모가 클수록 원가의 하방경직성의 완화는 더 크게 나타남을 관찰할 수 있었다. 본 연구는 원가의 비대칭성에 관한 연구를 확장하고 상장시장 간, 기업규모 간의 차이가 존재함을 밝힌 연구로써 선행 연구와의 차별성을 갖는다.

위험도 기반 내진 설계의 일반적인 프레임워크 (General Framework for Risk-based Seismic Design)

  • 장승필;오윤숙;김남희
    • 한국지진공학회:학술대회논문집
    • /
    • 한국지진공학회 2002년도 추계 학술발표회 논문집
    • /
    • pp.285-291
    • /
    • 2002
  • This paper proposes the concept and the general framework of the risk-based seismic design. Because earthquakes and the behaviors of structures are very unpredictable, probabilistic seismic design methods have been proposed after deterministic design methods. Considering these changes, we can find that the important point of seismic design is not the structural behavior itself, but the consequence of structural behavior under possible earthquakes. Risk-based seismic design can tell these consequences under any earthquakes. In this paper, structural confidences are considered by using fragility curve, and risk is modeled by failure probability and consequence-property damage cost, casualty cost.

  • PDF

한중 소비자의 위조품 구매태도 비교분석: 동기와 혜택 및 손실요인을 중심으로 (A Comparison Counterfeit Goods use Behavior in Korea and China Consumer: focus on Motivation, Benefit and Cost Factor)

  • 유승엽;김나미
    • 디지털융복합연구
    • /
    • 제10권5호
    • /
    • pp.117-124
    • /
    • 2012
  • 소비자들이 왜 위조품을 시용할까? 하는 의문에서 출발하였다. 사전조사를 통해 위조품 사용동기, 사용혜택 및 사용손실 척도를 제작한 후, 이러한 위조품사용 동기요인과 위조품사용 혜택요인 및 위조품사용 손실요인 각각에 대해 한중소비자간에 인식의 차이가 있는가를 확인하였다. 연구결과 첫째, 위조품 사용동기요인은 과시성, 경제성, 만족감, 실용성의 4가지로 나타났으며, 한중소비자의 인식차이를 알아본 결과 과시성, 경제성과 만족감 요인에서는 유의미한 차이가 나타났다. 둘째, 위조품 사용 혜택요인은 개인적 혜택과 경제적 혜택의 2가지로 나타났다. 2가지 혜택요인 모두에서 한중소비자간 유의미한 인식차이가 나타났으며, 한국소비자가 중국소비자에 비해 높은 긍정응답을 나타내 보였다. 셋째, 위조품사용 손실동기요인은 개인적손실, 품질손실, 물질적손실 및 사회적손실의 4가지 요인으로 나타났다. 개인적손실과 품질손실 및 물질적손실요인에 대해 한중소비자간 유의미한 인식차이가 나타났다. 이러한 연구결과는 한국소비자의 위조품사용행동에 대한 심층적 이해를 통해, 향후 위조품 사용을 줄이는 공공 캠페인에 활용할 수 있는 자료를 제공해 줄 것으로 기대한다.

독립형 가정간호시범사업소의 가정간호행위분류체계 개발과 수가 연구 (Development of home nursing care classification and home nursing care costs of the free-standing home nursing care agency)

  • 윤순녕;박정호;김매자;홍경자;한경자;박성애;홍진의
    • 가정간호학회지
    • /
    • 제6권
    • /
    • pp.19-32
    • /
    • 1999
  • The purpose of this study was to develop of home nursing care classification and home health care costs of the free-standing home nursing care agency. This study was done through 3 steps The First stage, home nursing care classification was identified and classified by literature, review-committee and expert meeting. The second stage, cost elements for home nursing care visit were identified and accounted. That were divided into direct nursing care cost, indirect nursing care cost, management cost and transportation cost. Third stage, total cost of per visit was produced. Data were collected from 810 visits of 120 patients received home dare and from January. 1999 to November, 1999, and analysed with EXCEL program. The obtained results are as follows : 1. Home nursing care classification was consisted of 6 high level classification domain and 10 low level classification domain and 163 home nursing care behavior. 2. The cost of home nursing care per visit was 30,638 won which were direct and indirect nursing care cost(16.305won), management cost(5,255won) and transportation cost (9,098won). In conclusion. Home nursing behavior care classification developed in this study would be used as home health care standard. And the home nursing care costs can be used as a fundamental data for the further development of home health care costs in Korea.

  • PDF

시스템 다이내믹스 기법을 활용한 동태적 비용편익분석 모델구축과 사업성 평가에 관한 연구 (A study on the Dynamic Cost-Benefit Analysis with System Dynamics: Modeling and Economic Feasibility)

  • 최남희;전재호
    • 한국시스템다이내믹스연구
    • /
    • 제3권2호
    • /
    • pp.113-140
    • /
    • 2002
  • The cost-benefit analysis is a technique for assisting with decision about the use of society's scare resources. There exists no detailed assessment like cost-benefit analysis. But recently, many policy analysts criticized the merit of cost-benefit analysis. As it is, it can be said that partial or approximate estimates of benefit and cost may be more dangerous than helpful. The purpose of this study is to overcome the limit of traditional cost-benefit analysis. For this purpose, we use the system dynamics approach for setting up new cost-benefit analysis, which we named that ‘Dynamics Cost-Benefit Analysis'. The usefulness of ‘Dynamics Cost-Benefit Analysis' is as follows; finding structural causal relationship between cost factors and benefit factors, understanding the long-term behavior of systems economic feasibility. In this study, we apply 'Dynamic Cost-Benefit Analysis' to case that is construction investment of funeral house by local government sector.

  • PDF

염해-내구성 설계 변수에 변동성에 따른 확률론적 보수비용 산정 분석 (Probabilistic Analysis of Repairing Cost Considering Random Variables of Durability Design Parameters for Chloride Attack)

  • 이한승;권성준
    • 한국구조물진단유지관리공학회 논문집
    • /
    • 제22권1호
    • /
    • pp.32-39
    • /
    • 2018
  • 염해에 따라 발생하는 보수시기와 보수로 유지되는 내구수명은 보수비용 평가에 매우 중요한 요소이다. 일반적으로 사용하는 결정론적 보수비용 평가는 사용기간의 연장에 따라 계단식으로 증가하게 되며, 보수로 인해 변동되는 내구수명의 변화를 고려하지 못한다. 본 연구에서는 확률론적인 보수시기 및 비용을 평가하기 위해, 염해에 노출된 콘크리트 교각을 선정하였다. 두 가지 배합과 염화물에 노출된 외부 환경조건을 고려하여 염화물 거동을 평가하였으며, 도출된 내구수명과 수명에 대한 확률변수를 변화시키면서 보수시기 및 비용 변화를 분석하였다. 변동계수의 변화에 따른 보수회수는 큰 차이가 발생하지 않았으나, 초기의 내구수명 연장이 구조물의 보수시기 및 비용에 큰 영향을 미치고 있었다. 또한 확률론적 보수비용 산정 모델은 결정론적 모델과 다르게 연속적인 보수비용이 평가되므로 목표내구수명에 따라 보수회수를 감소시킬 수 있는 효과적인 기법임을 규명되었다.

이동통신 서비스 이용자의 전환의도에 관한 연구: 개인 혁신성에 따른 집단 간의 차이를 중심으로 (A Study on Switching Intention of Mobile Telecommunication Service User: Focused on Group Differences Based on Innovativeness)

  • 오종철;윤성준
    • 마케팅과학연구
    • /
    • 제19권1호
    • /
    • pp.9-21
    • /
    • 2009
  • Recently, the researches to explain Switching Behavior through Theory of Planned Behavior have been discovered. Many researches say that System factors of mobile telecommunication service(MTS) is positively associated with Switching Intention. But There is no difference of system factors between mobile telecommunication services because of IT technique Development. Thus, this study investigated whether switching cost and alternative's attractiveness influence switching intention concerning mobile telecommunication service by adopting Theory of Planned Behavior (TPB) as an underlying theoretical premise. The study also attempted to determine the moderating effects of personal innovativeness on switching intention. For these purposes the author has developed several hypotheses as follows: H-1. The switching cost of different MTS is associated with the attitude of MTS which is using. H-2. The switching cost of different MTS is associated with the subjective norm of MTS which is using. H-3. The switching cost of different MTS is associated with the perceived behavior control of MTS which is using. H-4. The alternative's attractiveness of different MTS is associated with the attitude of MTS which is using. H-5. The alternative's attractiveness of different MTS is associated with the subjective norm of MTS which is using. H-6. The alternative's attractiveness of different MTS is associated with the perceived behavior control of MTS which is using. H-7. The switching cost of different MTS is associated with the switching intention. H-8. The alternative's attractiveness of different MTS is associated with the switching intention. H-9. The attitude of MTS is associated with the switching intention. H-10. The subjective norm of MTS is associated with the switching intention. H-11. The perceived behavior control of MTS is associated with the switching intention. H-12. The personal innovativeness has been a moderating effects to switching intention. Data has been collected from 403 respondents for this study using a questionnaire method. The survey for the actual analysis of the research was done and analyzed with the customers who have an experience of using Mobile telecommunication service and the samples were selected among the middle and high school students who live in Seoul area, the university students who live in Seoul, Gyeonggi and Chungcheng Provinces, and the ordinary workers who are working in Seoul and Gyeonggi Province. The survey was done for 23 days from March 28, 2008 through April 12, 2008. The positive analysis was done with SPSS 12.0K statistics package and visual PLS program using the analysis techniques of frequency analysis, reliability analysis, correlation analysis and factor analysis. In addition, structural equation modeling was conducted using AMOS 5.0. The data was analyzed by frequency analysis using SPSS 12.0 and structural equation modeling using AMOS 5.0. The result of the overall model analysis is as follows: Chi-Square=378.306, d.f.=107, p-value=0.0, GFI=.904, AGFI= 0.863, IFI= 0.939, NFI= 0.917, RMSEA= 0.079, TLI= 0.922. The results of the overall model analysis were coherent. The following study results were revealed: First, switching cost was related positively to attitude, subjective norm and perceived behavior control, three components of TPB. Second, alternative's attractiveness was related negatively to subjective norm but positively to perceived behavior control. Third, switching cost and attitude was related negatively to switching intention, while perceived behavior control was related positively to switching intention. Finally, the study found the moderating effects of personal innovativeness on switching intention. Based on the results, the study offers marketing strategic implications for mobile telecommunication service industry.

  • PDF

소비자의 체면민감성과 아웃도어웨어 구매행동 연구 -과시소비의 매개효과 분석- (The Study of Social-Face Sensitivity and Consumer Purchasing Behavior with Outdoor Wear -Mediating Effect of Conspicuous Consumption-)

  • 진대건;유소이
    • 패션비즈니스
    • /
    • 제22권2호
    • /
    • pp.14-26
    • /
    • 2018
  • This study was to explore purchasing behavior and repurchase intention by considering social-face sensitivity and conspicuous consumption. To do this, first, this study tried to explain how consumers had different characteristics for social-face sensitivity, conspicuous consumption, purchasing behavior, and repurchase intention for outdoor wear. Second, this study tested the relationship between consumer behavior (purchasing behavior and repurchase intention) and social-face sensitivity by considering the mediating effect of conspicuous consumption. As the results, first, there was a significant relationship between social-face sensitivity (sensitivity to saving face) and conspicuous consumption, which had a significant effect on the purchasing behavior with outdoor wear(purchase frequency, purchase cost). Second, social-face sensitivity (consciousness of shame) had a significant effect on conspicuous consumption (preference for famous brands, status symbol, pursuing fashion), and social face sensitivity (consciousness of social formality) had a significant effect on conspicuous consumption (preference for famous brands). The relationship between the conspicuous consumption and purchasing behavior showed that conspicuous consumption had significant effects on consumer behavior (purchase frequency, purchase cost). The relationship between the social-face sensitivity and purchasing behavior showed that being conscious of others had a significant effect on purchasing behavior. Third, purchasing behavior with outdoor wear had a significant effect on repurchase intention. Finally, this study confirmed that conspicuous consumption had a partially significant mediating effect on the relationship between social-face sensitivity (sensitivity to saving face) and purchasing behavior.

병원시장의 경쟁특성과 병원행태 (Competition in the Hospital Service Market and Its Impact on Hospital Behavior in Korea)

  • 박하영;권순만;정영호
    • 보건행정학회지
    • /
    • 제18권1호
    • /
    • pp.1-20
    • /
    • 2008
  • How health care providers compete and how competition among them affects their behavior are crucial questions in theory and health policy. In ordinary markets, competition improves social welfare, However in health care markets facing uncertainty and information asymmetry, competition can take the form of wasteful quality competition and result in cost increase. The purpose of this study is to examine the characteristics of hospital service markets and examine the impact of hospital competition on hospital behavior, more specifically hospital cost and the size of personnel. Based on patient discharge data of 2002 by the Ministry of Health and Welfare and Korea Institute for Health and Social Affairs, and health insurance EDI claims data of 2002, this study measures the degree of competition in the inpatient service market of hospitals, using variable radius method and Herfindahl index. The result of the study shows that the hospital service market consists of on average 3.13 government administrative units(shi, gun, or gu). Compared with hospitals, general or general specialized hospitals cover larger markets and operate in more competitive markets. Nearly 60% of patients use hospitals, which are not located in their government administrative units, meaning that market definition based on variable radius is better than the conventional method of market definition based on government administrative units. The results of multivariate analysis show that competition is not associated with high cost index of hospitals. But hospitals in more competitive markets employ larger(more intensive) input of personnel per 100 beds, implying that hospital competition in Korea can have the form of quality and cost-increasing competition.

보안정책 준수 비용과 정보보안 중요성 인식 수준에 미치는 요인에 관한 연구: 중소기업을 중심으로 (An Exploratory Research on Factors Influence Perceived Compliance Cost and Information Security Awareness in Small and Medium Enterprise)

  • 임명성
    • 한국융합학회논문지
    • /
    • 제9권9호
    • /
    • pp.69-81
    • /
    • 2018
  • 본 연구의 목적은 정보보안 정책 준수 의도의 선행변수인 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 요인을 규명하는 것이다. 이를 위해 구조방정식 모형을 기반으로 제안 모형을 분석했다. 분석결과, 첫째, 정보보안 교육의 효과성은 정책 준수에 따른 인지된 비용에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 둘째, 정보보안 정책의 효과성은 정책 준수에 따른 인지된 비용에 유의한 영향을 미치는 것으로 나타났다. 셋째, 인지된 취약성은 정책 준수에 따른 인지된 비용에 유의한 영향을 미치는 것으로 나타났다. 넷째, 정책 준수에 따른 인지된 비용은 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 것으로 나타났다. 다섯째, 정보보안 침묵에 대한 경영진의 태도는 구성원들의 보안 침묵 행위에 유의한 영향을 미치는 것으로 나타났다. 여섯째, 정보보안에 대한 의사소통 기회는 구성원들의 보안 침묵 행위에 유의한 영향을 미치는 것으로 나타났다. 마지막으로 구성원들의 보안 침묵 행위는 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 것으로 나타났다.