• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.325-329
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• 2022

Enterprises play an increasingly important role in economic development in each country. Effective businesses will make the economies of countries also become efficient and develop. Enterprises play a role in creating jobs, improving labor productivity, and connecting foreign trade and import-export activities. The study aims to evaluate the factors affecting the profitability of small and medium enterprises in Hanoi by using a study of 210 enterprises in the area as well as advanced econometric regression analysis. The research results show that firm size and human capital have no impact on business performance. However, older firms are likely to have higher firm performance, and conversely, younger firms have lower firm performance. The research also confirms that the growth of businesses often has higher firm performance than low-growth ones. Furthermore, a firm with greater value is also more likely to stimulate business performance than lower its value, and this effect is the largest among the analyzed factors. Finally, the study also has some recommendations for the Vietnamese government to develop small and medium enterprises. Specifically, the government needs to create an open mechanism for the start-up movement and create a favorable financial mechanism for small and medium-sized enterprises to be able to access.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• 한국유기농업학회지
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• 제29권1호
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• pp.41-50
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• 2021

This paper analyzes the efficiency of social enterprises by analyzing bootstrapping data envelopment analysis. Unlike the definitive DEA model, we analyze the confidence intervals of efficiency estimates through the DEA model, which takes into account stochastic factors. Major analysis results are summarized as follows: First, the results of the bootstrapping DEA analysis of social enterprises estimated that the technical efficiency was 0.459 and the 95% confidence interval was 0.389 to 0.601. Second, the number of inefficient social enterprises with efficiency values of less than 0.5 was found to be 15 (55.56%) in technical efficiency, 5 (18.52%) in pure technical efficiency, and 8 (29.63%) in scale efficiency. It can be seen that a significant number of social enterprises are operating in an inefficient state. Third, looking at the returns of scale of social enterprises, 25 (67.57%) are currently in the increasing returns of scale, 10 (27.02%) are in the constant returns of scale, and 2 (5.41%) are in decreasing returns of scale. In other words, it can be seen that social enterprises are under-invested in terms of input factors.

• The Journal of Asian Finance, Economics and Business
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• 제10권1호
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• pp.49-55
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• 2023

Business is an important entity in every economy with its role in job creation, budget contribution, and national output. It can be said that enterprises are also one of the leading units that play a key role in implementing digital transformation, grasping science and technology, and improving labor productivity. Developing a team of enterprises that are both strong in quantity and strong in quality is an urgent requirement in many countries, including Vietnam. Vietnam is a developing country and home to many textile and garment enterprises operating due to the advantages of cheap labor and a large market, the textile and garment industry is capable of creating many jobs for the economy. Studying the factors affecting corporate financial performance across 250 textile and garment enterprises in Hanoi capital and Bac Ninh province, the research results show that when enterprises have the ability to mobilize capital, the cost is cheap, appropriate, and optimal, most businesses often achieve higher business efficiency and financial performance. In contrast, enterprises that are difficult to raise capital in the economy often achieve low financial efficiency and financial performance. The study also confirms the role of human capital in enterprises, enterprises with high human capital often achieve high profits.

• 산업경영시스템학회지
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• 제4권5호
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• pp.15-26
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• 1981

While one characteristic of modern enterprises is that their forms are mostly stock company type profit organization the other characteristic is that such modern enterprises have mostly been managing under separation between capital and management. The term "Separation of ownership and Management" means that a company is controlled and managed not by its financier or investor but by the professional manager equipped with scientific management skill and knowledge. Nowadays, separation between capital and management could be adopted by advent of professional managers, and the enterprises are managed not exclusively by the interested group of stockholders but by the professional managers Professional managers can manage their enterprises in such a way as to guarantee to achieve sociality and public interests required in the modern enterprises. The purpose of this study is to formalize management ideology of enterprises in Daegu Area by means of comparative study on the degree of separation of ownership and management among enterprises in the United States, Japan and Daegu Area, thus to advise enterprising men of management idea-logy formalized. Findings from the comparative study are as follows 1. There are differences in staffing and financing between enterprises of the United States and those of Japan and Daegu Area. 2. Degree of Separation of ownership and management in Japan and Daegu Area is much less than that of the United States, and 3. The degree of separation of ownership and management is higher in open enterprises in Daegu Area. Accordingly. enterprises in Daegu Area should adopt up-to-data management theory and techniques in order to be developed themselves, and furthermore, to contribute to both the nation and the local community in economic development. In modern industrial society, the scale enterprise organization is growing very rapidly and the managerial circumstances are very much complicate and variable , thus the demand for the competent managers equipped with management knowledge and ability are high. The necessity of systematic and efficient managerial training is social demand needed urgently in modern industrial society. Therefore, it is necessary for the enterprising men in Daegu Area to establish cooperation system between university and industry in which they can participate voluntarily.luntarily.

• 벤처창업연구
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• 제11권4호
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• pp.117-126
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• 2016

사회적 기업은 사회문제 해결과 시장에서의 생존을 동시에 고민한다. 이들은 이질적 두 목적을 모두 달성하기 위해 다양한 유형의 조직정체성을 형성한다. 본 연구는 사회적 기업이 가지는 조직정체성이 어떻게 형성되는지에 대해 초점을 두었다. 특히 기업이 설립된 지역환경과 산업환경이 사회적 기업 정체성에 미치는 영향에 대해 탐구했다. 연구를 위해 한국사회적기업진흥원에서 2014년과 2015년에 발간한 "사회적기업개요집"에 소개된 환경 분야 219개 사회적 기업 소개 자료를 활용해 이들을 사회적 정체성 기반기업, 사업적 정체성 기반기업, 혼종적 정체성 기업으로 구분하여 다음의 사실을 발견했다. 첫째, 수도권 및 광역시지역에 설립된 사회적 기업은 사회적 정체성이나 사업적 정체성 중 하나의 단일정체성을 가지는 비율이 시 군지역의 경우보다 높고, 시 군지역에 설립된 사회적 기업은 혼종적 정체성을 가지는 비율이 수도권 및 광역시지역의 경우보다는 높았다. 둘째, 성장산업환경에서는 사회적 기업이 사회적 정체성을 가지는 비율이 높아지고, 성숙산업환경에서는 사회적 기업이 사업적 정체성을 가지는 확률이 높아졌다.

• 디지털융복합연구
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• 제11권10호
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• pp.189-201
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• 2013

정보통신기술의 급속한 발전으로 시장의 경계가 불분명해지고 있으며, 미래의 불확실성과 위험성 증가로 인해 글로벌 기업간 경쟁이 격화되고 있는 실정이다. 기업들은 이러한 경영환경의 변화에 적극적으로 대처하기 위한 방안으로 자사와 관련성이 높은 협력 기업만이 아닌 경쟁 관계에 있는 기업들과도 협력전략을 고려하고 있거나 이미 협력전략을 취하고 있는 실정이다. 이에 협력 전략은 기업의 생존뿐만 아니라 기업의 경쟁력 강화를 위한 중요한 요소라고 할 수 있으나 지금까지 협력전략과 관련한 대부분의 선행연구들은 협력 기업들의 특성이 협력 파트너 기업선정과 기업의 경영성과에 미치는 연구에만 초점을 맞추고 있다. 이에 본 연구에서는 선행연구와 델파이 조사를 통해 협력전략 구축의 동기와 목적 그리고 파트너 선택 시 중요요인들을 도출하였다. 또한 AHP 기법을 활용하여 대 중소기업 규모별, 전자 화학 산업별로 어떠한 차이를 보이는지에 대하여 분석을 하였다.

• 산업경영시스템학회지
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• 제36권3호
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• pp.109-117
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• 2013

This study designed a "Diagnostic Model for Management Innovation of Medium Enterprises" based on the theoretical background of success factor and management diagnosis model for management innovation of medium enterprises and suggested a measure for utilization of strategic subject and diagnostic model that enterprises can apply. Utilization of medium enterprises management innovation diagnostic model designed through this study would be of help for making a diagnosis of the capability maturity level of enterprises' current management system and improving it by establishing a challenging capability objective and building a circulation system capable of innovating enterprises. It is expected for enterprises to overcome growing pains and establish a management system capable of achieving outcome (productivity) by repeating measurement and innovation through management diagnosis. In addition, this study provides a method to produce a strategic subject, select priority of implementation and prepare an implementation road map by classifying and filtering management issues produced as a result of management diagnosis in a systematic way. If variables necessary for production of an objective weighted value of scoring and discover of elements for category of diagnostic model and elementary items as well as design of a self-diagnosis questionnaire, measurement of management outcome suggested in this study can be able to be verified and supplemented through case study in the future, it is expected to make the degree of completion as a diagnostic model elevated that may help for growth and development through innovation of medium enterprises.

• 통상정보연구
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• 제5권1호
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• pp.3-20
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• 2003

IT evolution and the e-business has emerged as a new economic activity and beyond the time and space limitations. But the enterprises located in GangWon-Do area have been too inactive in their willingness and readiness to adopt e-business models and processes owing to the lack of the directions of e-business, the insufficient network infrastructures and capitals, etc. In this circumstance, as part of this research, this papers have conducted a survey on the e-business and information conditions and status among the enterprises located in GangWon-Do Chuncheon area. In conclusions, this study on the informatization of the enterprises and e-business enlarge strategies for building competition of local enterprises located in GangWon-Do Chuncheon area.

• Journal of Information Technology Applications and Management
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• 제10권3호
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• pp.109-120
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• 2003

This paper proposes an e-business maturity model for small and medium-sized enterprises. The model consists of five maturity levels, which are on-line access, on-line business, matured on-line business, and full on-line business from least matured level to most matured level. The model can be used to assess e-business maturity level of individual enterprises. individual enterprise's maturity level can be assessed by examining sample check lists. Additionally, this paper summarizes the results of an application of the proposed model to a couple of small and medium-sized enterprises. This model can also be used to suggest what individual enterprises need to be upgraded towards higher maturity level.