• International Journal of Quality Innovation
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• 제8권1호
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• pp.1-14
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• 2007

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, "added value" dominates the discussion about the creation of value to customers. However, "added value" is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link "confirms" that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that "leanness" is an important "feature" of added value.

• 동아시아경상학회지
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• 제5권1호
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• pp.10-26
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• 2017

This paper explains the concept of Economic Value Added (EVA) that is gaining popularity in India. We also examine whether EVA is a superior performance measure, both for corporate disclosure and for internal governance. Of late, companies in India have started focusing on shareholders wealth creation by adopting value-based models for measuring shareholder value that helps to align managerial decision-making with the firm preferences. In recent years, the EVA framework is gradually replacing the 'traditional' measures of financial performance on account of its robustness and its immunity from 'creative' accounting. Even though some leading Indian companies have already joined the band wagon of their American counterparts in adapting the EVA-based corporate performance systems, many other are hesitating as there is no strong evidence that the EVA system works in India. Till now, EVA disclosures are "not mandatory for the Indian companies." Also, we examine the value-creation strategies of selected Indian companies by analyzing whether EVA better represents the market-value of these companies in comparison to conventional performance measures. The study indicates that "there is no strong evidence to support Stern Stewart's claim that EVA is superior to the traditional performance measures in its association with MVA." As part of this study, we have also extensively surveyed the EVA disclosures in the Annual Reports made by the same sample group of 500 corporations from India.

• 산경연구논집
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• 제6권2호
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• 한국인터넷방송통신학회논문지
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• 제21권2호
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• pp.187-193
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• 2021

2020년 2월, 경기도는 지역화폐를 이용하여 데이터를 생산한 경기도 지역 주민 사용자에게 데이터 배당을 세계 최초로 지급하였다. 현재, 데이터 배당은 데이터를 생산한 소비자에게 지급이 되고 있으나, 본 논문은 부가가치 창출 기여도에 따른 데이터 배당 자격 확대에 대한 연구를 하였다. 첫째, 데이터 배당 수급 대상자가 데이터를 생산한 소비자만이 가지는 것이 옳은 것인가에 대해 문제 제기를 하였다. 둘째, 부가가치 창출에 영향을 미친 데이터 가치화 기준 4요소를 분석하여 부가가치 창출에 영향을 주는 객체를 파악하였다. 4요소는 생산성, 유효성, 구체성, 활용성으로 구분하였고 각 요소에 해당하는 객체를 분석하였다. 그에 따라, 플랫폼 노동자의 부가가치 창출 기여 여부를 파악하였다. 결론적으로, 데이터 배당의 수급 대상자는 최초 데이터 생산 주체인 소비자뿐만이 아닌, 부가가치 창출을 위한 데이터 가치화의 구체성에 기여를 한 플랫폼 노동자도 자격을 가질 수 있음을 확인하였다. 본 논문은 해당 객체들 중 플랫폼 노동자를 중심으로 한 데이터 배당의 필요성에 대해 연구의 중심을 두었기에, 플랫폼 노동자 이외에 부가가치에 영향을 미친 객체들의 타당성에 대해서는 제외한다.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2006년도 정기학술발표대회 논문집
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• pp.659-662
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• 2006

플랜트 산업은 2004년도 기준 해외 건설 수주액의 70%를 차지하는 매우 중요한 산업이다. 플랜트 산업의 기술력은 일부 시설관련 상세설계와 시공부문의 경쟁력을 확보한 상태이다. 그러나 플랜트 산업 가운데 고부가가치 창출이 가능한 기획, 기본설계 기술이 미흡하여 기술력 향상이 필요하다. 따라서 고부가가치 창출이 가능한 기획, 기본설계 기술 경쟁력을 향상시키기 위하여 플랜트 설계를 위한 표준코드의 문제점 및 개선방향을 제시하고자 한다.

• Journal of Korea Trade
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• 제25권3호
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• pp.21-47
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• 2021

Purpose - Offshoring has emerged as one of the major trends in international trade and has become one of the strategies for achieving competitiveness in the global market. In spite of this, the expected gains of offshoring can be offset by hidden costs and risks, such as those associated with the COVID-19 pandemic, the trade war between the USA and China, and the ongoing trade dispute between Korea and Japan. To obviate such business failure and prevent critical business blunders, offshoring strategies that efficiently consider both risk elements and potential wealth creation are urgently need. The first purpose of this study is to contribute to the development of more advanced offshoring strategies to help host countries select the best locations to manage supply chain risks and create unique value. The second purpose is to specifically analyze the current status of Korea and provide Korean companies with implications to be considered when deciding whether to offshore or re-shore. Design/methodology - A Network DEA model was applied to measure the comparative location efficiency of national competencies for offshoring strategy from perspectives of wealth creation opportunities (profitability and marketability) and supply chain risk management. The location efficiencies are compared among a total 70 countries selected from the Global Competitiveness Index (GCI) and globally attractive locations outlined by Kearney (2017). For the secondary analysis of efficiency, a t-test examining the nature of competitive advantage and the level of sophistication in production processes was implemented in three divisions. We then analyzed differences in offshoring performance in terms of the identified national traits. Moreover, Tobit regression analysis is conducted to investigate the correlation between value-added business activities and each divisional efficiency, seeking to determine how each degree of value-added business activity influences the increase in offshoring productivity. Findings - Regarding overall location efficiency for offshoring performance, only the USA and Italy were identified as being efficient as host countries for offshoring, under circumstances of advanced development, such as productivity and risk management. Korea ranks 13th among 70 countries. The determinants of national competitiveness depend on national traits (the nature of competitive advantage and business sophistication). Countries with labor/resource advantages and labor-intensive industries are more competitive in terms of marketability than others. In contrast, countries with strong technology-intensive industries benefit offshoring companies, particularly in the technology sector, with the added advantage of supply chain risk management. As the perception of a value chain is broader in a country, it can achieve both production sophistication and competitive advantages such as marketability and SCRM. Originality/value - Existing studies focus on offshoring effectiveness from a company perspective. This paper contributes to comparing country efficiency in producing core competencies related to an offshoring strategy and also segments countries into three performance-based considerations associated with the global offshoring market. It also details Korea's position as an offshoring location according to national efficiency and competency.

• 산업경영시스템학회지
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• 제41권1호
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• pp.70-83
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• 2018

Korea's five leading industries-chemical, automobile, shipbuilding, metal and electronics-have been the growth engines of the Korean economy for the last 30 years. However, with their performance weakening in the past few years, Korea's annual growth rate has dropped to less than 2%. Just as the Japanese economy struggled through the lost decades, Korea's leading industries have been facing signals of arriving at a Strategic Inflection Point ("SIP") since the mid-2000s. The objective of this study is to present an appropriate value strategy for Korean firms in leading industries to gain sustainable competitive advantages. This paper examines the following issues : First, it diagnoses the signs and timing of SIP for the five leading industries. Second, this study examines 78 Korean and Japanese firms in order to understand the adaptation strategies of the highest and lowest performing firms from a value strategy point of view. Third, it empirically analyzes the correlation between the indicators of value strategy and the accounting performances of the Korean and Japanese firms. The data set used in the cluster analysis were collected from KISLINE database of NICE Information Service and annual reports. The findings in the case analyses of high and low performing companies show that high value-added specialty chemical materials and electronic component manufacturers that had a strong focus on value creation were defined as high performing companies. And in the cosmetic and automobile industries, companies with a strong emphasis on value appropriation gained high performance. Furthermore, the study conducted a cluster analysis based on two indicators R&D and advertisement expense. The analysis shows that a significant gap exists in the operating incomes among three groups classified under the value strategy. The study recommends that Korean firms are requested to increase R&D expenditure, conduct M&A and collaborate with companies that own source technologies to narrow the technology gap and improve their segment portfolio from commodity to value-added products.

• 패션비즈니스
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• 제5권3호
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• pp.145-158
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• 2001

The purpose of this study is to help you understand the importance of developing of high value added fashion culture goods being integrated with technology and knowledge. And to propose efficient ways of creating a new brand which can be accepted by anyone who has international sensibility. First of all, after making deep research and investigation about the status of current situation in domestic knitwears industries and brands, and exploring problem areas, a growth plan with priority given to strategies for creation of high value added knitwears and its brands will be presented. As methods used in this study, researches was made mainly by digging into technical books on knitwears, fashion trends, and domestic and international fashion information magazine and leaflets, let alone, a lot of domestic market research was performed, as required, and sometimes knitwears simple items were also actually made in parallel.

• 정보화연구
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• 제11권1호
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• pp.81-88
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• 2014

본 연구는 우리나라 창업 중소기업의 4대 보험 경감에 따른 경제적 효과에 관한 연구다. 우리나라의 사회보험지원 및 해외 여러 현황 고찰을 통해 사회보험료 직 간접 지원, 사회보험료 면제, 사회보험료 유예 또는 융자의 4가지 제안을 제안했다. 경제적 효과 분석을 위해 편익과 비용 요소를 도출했으며 4대 사회보험 경감 정책을 통해 발생 가능한 편익 항목으로는 고용창출, 부가가치창출, 세수증대 효과를 분석했으며 각 대안별 비용을 추정했다. 보험료 면제의 경우 비용 추정이 현실적으로 어려워 분석에서 제외시켰다. 분석 결과, 보험료 직접 지원 및 보험료 유예/융자로 인해서는 563,469명의 고용 창출 효과가 있었으며 26.82조 원의 부가가치창출 효과, 824억 원의 세수증대 효과가 있는 것으로 추정되었다. 보험료 세액 공제인 간접 지원인 경우, 각각 105,368명, 5.02조 원, 154억 원의 효과가 있었다. 또한 각 대안에 대해 각각 9.58조 원, 5.42조 원, 1.79조 원의 비용 발생이 있는 것으로 추정되었다.

• 문화기술의 융합
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• 제6권2호
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• pp.117-122
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• 2020

본 연구에서는 제4차 산업혁명시대를 이끌어갈 신산업으로 주목되고 있는 산업 중 전통문화예술분야의 전문인력 필요성 증대에 따른 지역사회의 노력과 산·학·연의 협업이 절실한 상황에서 국내 전통문화예술을 살리고 지역사회의 고부가가치 산업을 활성화 할 수 있는 노동인력 확보 방안을 모색하고 더불어 지역 전통문화·예술·관광행사 및 디자인 상품개발을 통한 일자리 창출을 목적으로 한다. 특히 시대가 변화되고 전통기법 전승에 대한 교육이 갈수록 외면되고 소외 시 되는 현 상황에서 본 연구는 다년간 평택지역의 산업체, 지역대학, 연구소가 협동하여 실시한 천연염색교육과 문화예술행사를 통해 전통문화예술의 전승과 고부가가치 일자리창출을 위한 기초자료로 활용될 수 있을 것으로 기대한다.