• 제목/요약/키워드: Financial Management ability

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실물흐름을 반영한 IT 기반의 자금관리시스템: 웹케시의 '브랜치 솔루션' 사례 (Treasury Management through Integrating Financial and Operational Flows by Information Technology)

  • 함유근;이석준;권택근;김종무
    • 경영정보학연구
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    • 제13권3호
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    • pp.27-46
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    • 2011
  • 공급사슬관리의 발전을 위해서는 실물의 흐름을 반영한 자금의 흐름 관리가 중요해지고 있다. 공급 사슬은 일회성 거래가 아닌 기업의 일상적인 거래의 흐름으로 순환적이기 때문에 단순히 수동적인 입출금의 관리가 아닌 실물 경제에서 발생하는 자금의 수요와 공급 원천에 따른 능동적인 현금흐름의 관리가 필요하다. 하지만 현실적으로는 상거래에 수반되는 현금흐름을 파악하고 통제하는 것은 매우 어려운 문제이다. 이러한 문제를 해결하기 위해 국내 웹케시(주)는 "브랜치 솔루션"이라는 혁신적인 방법을 개발하였으며 국내 거의 대부분의 대기업들이 일상적으로 사용하고 있다. 브랜치 솔루션으로 ERP를 통한 회계상의 거래활동이 기업의 대금 지급 및 수납이 이루어지는 은행시스템과 직접 연결될 수 있어 기업들로서는 실제 자금 수요와 공급의 발생에 따라 능동적인 운전자금관리가 가능하게 되었다. 이 시스템은 기업이 원자재나 완제품 등 물품의 조달 및 판매 흐름에 맞추어 현금 흐름을 파악하여 능동적인 운전자금관리를 할 수 있게 해준다. 이러한 통합 관리의 효과로 기업들이 운전자금관리의 효율성과 가시성 등 공급사슬관리의 실제적 성과를 달성하고 있다. 본 연구는 공급사슬 프로세스 통합 관점에서 실물과 연계된 자금흐름관리 사례를 분석한다.

Factors Affecting Women Micro and Small-Sized Enterprises' Success: A Case Study in Jordan

  • THAHER, Lubna Mohammad;RADIEAH, Nor Mohd;WAN NORHANIZA, Wan Hasan
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.727-739
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    • 2021
  • Over the past decades, the Jordanian government has made great efforts to help poor women start small businesses by providing microcredit and facilitating financial services. Although in Jordan almost hundreds of thousands of women have the ability to contribute more fully to their economy, they are reluctant to do so. Women's participation in economic activities in 2016 was only 13.2%, while the unemployment rate for Jordanian women was 24.1%. The decline in women's participation in small business management has gradually become an important issue following the trial of more than 13,000 Jordanian women for non-payment of their micro-loans. This study aims to identify the factors that hinder Jordanian women from achieving job stability. In this qualitative study, a semi-structured interview method with sixteen open-ended questions was used to collect relevant data. A purposeful sampling method is also used to select participants. To analyze the data, this study used NVivo 11 software as a method. Using System Theory, this study showed that women's failure depends on three factors: women entrepreneurs, the environment around women entrepreneurs, and micro-financial institutions. Findings of this study suggest that strengthen women's entrepreneurship sustainability and minimize the risk of failure should be done through integrated strategies include these three domains.

관광농원의 실태 및 활성화에 관한 조사연구 - 대구인근지역 관광농원을 대상으로 - (A study on the current status and encouragement of tourist farms around Taegu area)

  • 이기철;김재광
    • 농촌계획
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    • 제8권2호
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    • pp.27-41
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    • 2002
  • This research is written for offering an approach to activate the stagnated industry of the tourist farm through analysis of the current operational problems and situation on some existing tourist farm nominated as such by the authority. There will be some considerations from three different categories : local autonomous groups, tourist farm associations and farm owners. On the other hand, it is assumed that this research can also be utilized as a basic material for activating the tourist farms in the suburban area of Taegu City. The operational problems in the suburban area of Taegu City are as follows : lack of a specialized Product development, the farm operation fund, lack of operational or management ability, lack of public information, etc. There are other Problems regarding law, institution and supporting : complexity of the current system involving all kinds of permission, shortage of financial and taxation supporting, lack of training an expert manpower, lack of ability and cooperation of a deskclerk in charge, etc. Here are some suggestions taking into consideration a respective sector of local autonomous group, tourist farm associations and farm owners for activating the tourist farms in the suburban area of Taegu City. First, a mental turnabout toward a tourist farm is needed from local autonomous groups. The law and institutional base should be arranged while the financial and taxation support is materialized. Second, tourist farm associations should amend or reinforce the existing institution to refresh the current recognition toward the tourist farm through many publicity activities. On the other hand, they should develop the overall tourist farm industry into a better service industry of the rural community by keeping an active system of cooperation with other related groups. Finally, It is advised that they should conceive farms and facilities which can symbolize the tourist farm from the stage of the first construction. In addition to a four-season souvenir development, an effective publicity activity and rational investment management. Above all, they should train themselves in terms of a service spirit before they see the prosperity of the tourist farm community.

경영자 능력이 보상수준 및 성과-보상 민감도에 미치는 영향 (Effect of Managerial Ability on Reward Level and Performance-Reward Sensitivity)

  • 변설원
    • 산업융합연구
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    • 제21권2호
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    • pp.9-16
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    • 2023
  • 연구는 경영자 능력이 보상정책(보상수준 및 성과-보상 민감도)에 미치는 영향에 대해 분석하였다. 이를 위해 2012년부터 2019년까지 금융업을 제외한 코스피 및 코스닥 상장기업을 대상으로 최종 14,150 기업-연도 자료를 활용하였다. 실증분석 결과, 경영자 능력이 높을수록 차기 보상수준은 증가하지만(경영자 능력가설), 성과-보상 민감도는 감소하는 것으로 나타났다. 이는 경영자 능력과 보상 사이 양(+)의 관계를 통해 경영자 능력가설을 재확인하면서, 경영자 능력에 대한 높은 보상이 성과에 기인하기 보다는 성과 이외 경영자 능력에 대한 추가적인 보상일 수 있다는 점을 의미한다. 본 연구는 경영자 능력과 보상체계의 보다 복합적인 효과를 살펴보았다는 점에서 기존 연구와의 차별성 및 기여점을 가진다.

모바일 환경에서 고객 맞춤형 정보서비스를 위한 MoSA-CRM 시스템 (MoSA-CRM System for Customer-Oriented Information Service Provision in Mobile Environment)

  • 홍장의;김종필
    • Journal of Information Technology Applications and Management
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    • 제13권4호
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    • pp.155-165
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    • 2006
  • Along with the evolution of wireless internet environment, information services in mobile internet are being explosively increased. However, due to the high expense for the use of those services, it is not easy to collect the devoted customers. In order to overcome the adverse conditions, the service should be supported by a strategic application system which facilitates easier and fast service for customer's information needs than that of traditional on-line internet. In this paper, we investigate the strategy how to provide the information service under the customer satisfaction, and also consider some ways of personalization of information service and information provision in real-time. As a result of the works, we develop a system, MoSA-CRM(Mobile Service Application based on CRM) to support customer-oriented information service. We believe that the MoSA-CRM system can provide some benefits for information providers in mobile e-commerce market such as flexibility in business strategy, systematic customer relationship management, and growth in financial ability.

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Integrating Real Options with Earned Value methods as a decision support tool for the financial evaluation of alternative construction methods

  • Bonsang Koo
    • 국제학술발표논문집
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    • The 5th International Conference on Construction Engineering and Project Management
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    • pp.129-132
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    • 2013
  • Determining on a particular construction method is typically decided in the initial phases of a project. However, changing conditions during actual construction may require a different method or technology to be employed. Providing an option for project managers to change construction provides flexibility that can increase value to the overall project. This research provides the ability to modify construction methods as a real option, which allows its value to be modeled. The research also formalizes a way to integrate a binomial lattice model with the Earned Value Method's S-curve. The integrated model provides a decision support tool that planners can use to determine whether to exercise the option depending on the status metrics provided by EVM.

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Assessing the Factors that Drive Consumers' Intention to Continue Using Online Travel Agencies: A Heuristic-systematic Model Perspective

  • Hyunae Lee;Namho Chung
    • Asia pacific journal of information systems
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    • 제29권3호
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    • pp.468-488
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    • 2019
  • As the growth of online travel agencies (hereafter OTAs) accelerates, competition among hotels to gain exposure on the first page of OTA websites, and the financial burden, such as commissions hotels have to pay in return, are increasing. Therefore, to facilitate successful management in the tourism industry, it is important to establish what makes people continue the practice of using OTAs to book rooms in hotels and other accommodation outlets. By adopting the heuristic-systematic model (HSM), this study explores the factors that drive consumers' continued use of OTA and classifies them into heuristic cues (brand awareness, cost saving, and scarcity message) and systematic cues (recommendation quality and the ability to provide reputation). Furthermore, we divided the sample based on the location of hotels within and outside Korea, and investigated the different roles of the cues between two models. The results are expected to provide theoretical and practical implications for both OTAs and hotels.

조직학습이 경영성과에 미치는 영향 - 혁신활동을 매개로 - (The Effect of Organizational Learning on Management Performance: Mediating Effects of Innovation Activities)

  • 강희경;추교완
    • 경영과정보연구
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    • 제37권4호
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    • pp.237-256
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    • 2018
  • 본 연구는 혁신활동의 선행변수로서의 조직학습 개념에 초점을 맞추어, 조직학습과 혁신활동, 경영성과 간의 관계를 살펴보았다. 선행연구에 따르면 혁신이 성공하기 위해서는 조직 내에서 지식을 획득하고 공유하는 활동이 필수적인데 이러한 활동을 수행하는 역량은 조직학습을 통해 향상시킬 수 있다. 즉 조직학습이 혁신의 선행변수로서 역할을 하고 있음을 보여주고 있다. 따라서 본 연구에서는 조직학습이 제품 및 혁신활동을 매개로 경영성과에 미치는 효과를 검증하고자 한다. 조직학습은 학자마다 다양한 정의와 구성요소를 제시하나 본 연구는 Levitt와 March(1988), Huber(1991)의 학습능력 구조 분석의 틀을 사용하여 지식의 획득과 정보분배, 정보해석과 조직기억으로 구성되는 일련의 과정으로 측정하였다. 또한 혁신은 제품혁신과 공정혁신으로 구분하였고 신제품 제시, 생산성을 높이기 위한 개선활동 등의 하위변수로 측정하였다. 경영성과는 재무적, 비재무적 성과로 측정하였다. 매개효과를 검증하기 위해 Baron과 Kenny(1986)의 3단계 회귀분석 및 붓스트래핑을 실시하였다. 실증연구 결과, 조직학습은 경영성과에 긍정적인 영향을 미치고 있으며 하위변수 중 학습활동의 초기단계인 지식획득과 정보분배가 제품혁신을 매개로 성과에 영향을 미치는 것으로 나타났다. 이상의 실증연구결과를 토대로 시사점과 연구의 한계점 및 향후 연구방향을 제시하였다.

대학부속 한방병원 교직원의 안전활동에 영향을 미치는 요인 (Factors that Impact on Safety Activities of Personnels in Oriental Medicine Hospital of University)

  • 이정우
    • 한국병원경영학회지
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    • 제22권3호
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    • pp.61-73
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    • 2017
  • Purposes : The purpose of this study is to identify factors that have effects on safety activities of hospital personnels by investigating causality between patient safety culture, job stress, safety system and safety activities of faculty and staff member who are working for oriental medicine hospital of university. Methodology : The subjects were 246 employees working in 4 oriental medicine hospitals of university in Daejeon and Chungcheongnam-do. The data were collected from January 16 to January 25, 2017 using a structured questionnaire. For data analysis, descriptive statistics, Pearson correlation coefficient, t-test, ANOVA and Duncan test with SPSS 22.0 were used. Findings : The activity score for patient safety of faculty and staff member, who were experienced at job training program after joining a company and regular training course for qualification or license, was meaningfully higher than that of group who had no job training experience. The result indicated that the higher there is level of safety culture and safety system and the lower there is work stress, the more the activity has positive effect on patient safety. The level score of awareness for safety culture of faculty and staff member in C hospital, which is facing financial crisis in business circumstances recently, showed average value of 3.29. It was significantly lower than that of the other three hospital. Also, The activity score for patient safety was markedly lower than that of the other three hospital. This result become interested in the process of linking non-financial performance and financial performance. The level score of safety activity in A hospital which obtained healthcare accreditation was remarkably higher than that of the other three hospital which didn't certify healthcare accreditation. Pratical Implications : Subjects about Q.I or patient's experience management must be included in curriculum of Oriental medicine. It is necessary to get the effect of job training program for faculty and staff member through the process of preparation for obtaining healthcare accreditation. When the hospital director is appointed, it must be considered that he/she has the ability to attach importance to analysis and management of the factors creating safety accident, and has business mindset for healthcare delivery of customer- centricity. This research showed that financial performance of hospital, which of business environment is favorable; located in metropolitan city and having large scale of hospital and quality of residence rating but low-level of safety culture and safety activity, was lower than that of general hospital situated in small and medium-sized cities. More research needs to be done for answering this result.

도시가계 의료비 지출의 형평성 (Equity in urban households' out-of-pocket payments for health care)

  • 이원영
    • 보건행정학회지
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    • 제15권1호
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    • pp.30-56
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    • 2005
  • This paper used two threshold approaches to measure the equity in urban households' out-of-pocket payments for health care from 1997 to 2002, which developed by Wagstaff and van Doorslaer. One approach used catastrophic health expenditure, which means that payments exceed a 'pre-specified proportion' of total consumption expenditures or ability to pay and the other used impoverishment that they did not drive households into poverty. Indicies for 'catastrophic expenditure' captured intensity as well as its incidence and also the degree of which catastrophic payments occur disproportionately among poor households. Measure of poverty impact also captured both intensity and incidence. The methods applied with data on out-of-pocket payments from the Urban Household Expenditure Survey Incidence and intensity of catastrophic payments - both in terms of total household consumption as well as ability to pay - increased between 1997 and 2002, and that both incidence and intensity of 'catastrophic expenditure' became less concentrated among the poor, but more concentrated in 2001 than in 1997. The incidence and intensity of the poverty impact of out-of-pocket payments increased between 1997 and 2002. Health security system may not have provided financial protection against catastrophic health expenditure to low-income households, because of high user fee policy not considering income level. The policies alleviating catastrophic health payments among the poor need to be more developed, and two threshold approaches further evaluated on our policy context.