• 제목/요약/키워드: Financial Operation

검색결과 529건 처리시간 0.021초

Exploring the Appropriate Operation Ratio on Hospital Revenue Cost and Profit

  • Kim, Yang-Kyun;Sung, Joo-Ho;Kang, Jung-Chul
    • Journal of the Korean Data and Information Science Society
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    • 제18권1호
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    • pp.31-40
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    • 2007
  • Many previous researchers tried to analysis relationship between financial index of hospitals such as revenue, expenses, and profit and hospital outcome such as number of inpatient and outpatient or, between that financial index and hospital size including number of hospital beds. However, these studies did not find exact relationship between financial index and hospital efficiency and productivity. Therefore, purpose of the study explores exact relationship between hospital financial outcome and hospital efficiency and productivity using adjusted inpatient days concept from American Hospital Association. Through the empirical analysis, the researchers find that hospital profit has the U-shape quadratic function to operation ratio. 66.9% of operation ratio is changing point and hospitals with 55.8% through 75.0% of operation ration have experience deficit situation. Considering the hospital circumstance, Korean hospitals would be to maintain general hospital type with various specialty departments.

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A Study on Franchisee's Sustainable Performance: The Role of Work Engagement and Financial Performance

  • Suyeong KIM;Jaeseung MOON;Sajean YOUN
    • 유통과학연구
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    • 제21권4호
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    • pp.81-89
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    • 2023
  • Purpose: This study aims to analyze the effects of job satisfaction regarding the franchisee's continuous operation intention. In addition, it intends to investigate the mediating effect of work engagement in the relationship between job satisfaction and sustainable performance of the franchisee. Research design, data and methodology: 361 survey data were collected and analyzed using SPSS 24 and AMOS 24. To assess the model for goodness of fit, indexes such as TLI, CFI, RMSEA were used. Moreover, SEM method and bootstrapping were used for hypotheses testing. Results: The results of this study are as follows. First, the relationship between job satisfaction and the employee's continuous operation intention was significant. Second, it confirms that indeed job satisfaction positively affects work engagement. Third, it was found that work engagement had positive (+) effects on the franchisees' financial performance along with its continuous operation intention. Fourth, work engagement was found to mediate the relationship between job satisfaction and continuous operation intention of the franchisee. Conclusion: We found that job satisfaction of the franchisee is related with continuous operation intention through work engagement and financial performance. Hence, by demonstrating the empirical evidence which has been insufficient so far, this study contributes to the theory accumulation regarding the franchisee's continuous operation intention.

병원의 투자결정행태와 수익성 (Investment Decision-making Behaviors and Profitability of the Hospital)

  • 이창은;황인경;정영일;정기선
    • 한국병원경영학회지
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    • 제5권1호
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    • pp.156-175
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    • 2000
  • This study was designed to find out the relations between the major investment decision-making behaviors and profitability of the hospital. A total of 57 hospitals were analyzed on this study. The major findings were as follows; 1. Among the types of the investment decision-making, major factors affecting the profitability were where the top management belongs among the defender, analyzer, prospector, and reactor type. Other factors were whether or not hospital analyzes which is more economical between the purchase by cash and lease of the medical equipment and whether or not hospital changes the decision before the actual investment. 2, Among the types of the investment decision-making, major factors affecting the financial structure and efficient operation of the assets were ranking of the priority and whether or not hospitals can get enough revenue and cash flow when hospitals have to borrow a big amount of fund from outside. 3. Among the financial indices regarding the financial stability, major factor affecting the profitability was fixed assets to long-tenn capital. Other factors affecting the financial structure and efficient operation of the assets were value added to medical equipment, normal profit to medical equipment, liability to total assets, current ratio, value added to payroll expenses. 4. Investment decision-making behaviors are partially influencing on the financial structure and efficient operation of the assets. However it was proved that the profitability was the most influencial factor than other factors related with the operation of the hospital. 5. To improve the irrational investment decision-making behaviors strategic management system should be introduced, and the top mamagement's investment decision-making style should be changed from reactor and analyser styles to prospector and reactor ones.

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외식 프랜차이즈 가맹본부의 지원시스템이 가맹점 신뢰와 재무적 성과 그리고 다점포 운영의도에 미치는 영향에 관한 연구 (A Study on the Effect of Food Service Franchise's Support System on Franchisee's Trust, Financial Performance and Intention of Multi-Store Operation)

  • 김창봉;박원순
    • 벤처창업연구
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    • 제13권5호
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    • pp.87-102
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    • 2018
  • 본 연구의 목적은 외식 프랜차이즈 가맹본부의 지원시스템이 가맹점 신뢰와 재무적성과 그리고 가맹사업자의 다점포 운영의도간의 영향관계를 규명하는데 있다. 연구 목적을 달성하기 위해 가맹사업 거래 공정화에 관한 법률 제9조를 참고하여 브랜드 가맹점 숫자가 100개 이하인 국내 중소형 외식 프랜차이즈 가맹사업자 111명을 대상으로 설문 결과를 수집하였으며, 가설 검증에는 구조방정식 모형 분석을 활용하였다. 연구 결과는 다음과 같다. 첫째, 가맹본부의 지원시스템 중 점포개발지원, 교육지원, 물류지원, 슈퍼바이저지원은 가맹점 신뢰에 유의미한 정(+)의 영향을 주는 것으로 나타났으나, 홍보지원은 유의미한 영향을 미치지 않은 것으로 나타났다. 둘째, 가맹본부 지원시스템 중 점포개발지원은 가맹점 재무적 성과에 유의미한 정(+)의 영향을 주는 것으로 나타났으나, 교육지원, 물류지원, 슈퍼바이저지원, 홍보지원은 유의미한 영향을 미치지 않은 것으로 나타났다. 셋째, 가맹점 신뢰는 재무적 성과와 다점포 운영의도에 유의미한 정(+)의 영향을 주는 것으로 나타났다. 넷째, 가맹점의 재무적성과는 다점포 운영의도에 유의미한 정(+)의 영향을 주는 것으로 나타났다. 마지막으로 신뢰와 다점포 운영의도 영향에서 재무적 성과의 매개 효과를 확인해 본 결과 간접적인 영향을 미치는 것으로 확인 되었다. 본 연구는 중소형 외식 프랜차이즈 지원시스템, 가맹점 신뢰, 재무적성과, 다점포 운영의도 간의 영향 관계를 확인 하였으며, 특히 국내 중소형 외식 프랜차이즈 가맹점의 성과와 가맹본부의 시스템의 질적 성장을 통해 동반성장 할 수 있는 영향관계를 확인하였다는데 의의가 있다고 판단된다.

서울시 기초자치단체별 공공도서관 운영 현황 비교 연구 (A Study on the Comparison of the Operation of Public Libraries Among Local Governments in Seoul)

  • 김영석
    • 한국도서관정보학회지
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    • 제42권4호
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    • pp.311-330
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    • 2011
  • 본 연구는 국내외적으로 우리나라를 대표하는 도시인 서울을 선정하여 기초자치단체의 재정자립도와 공공도서관 건립 운영 사이에 어떤 상관관계가 있는지 조사 분석하였다. 조사 결과 기초자치단체의 재정자립도와 공공도서관 건립 운영사이에는 역상관관계가 있는 것으로 드러났다. 즉, 일반적으로 예상되는 것과는 다르게 대체로 재정자립도가 낮은 자치단체가 오히려 더 많은 공공도서관을 건립 운영하고 있으며, 도서관 예산도 더 많이 배정하고 있는 것으로 밝혀졌다. 결론적으로 서울시의 경우 재정자립도가 낮은 자치구가 공공도서관 건립 운영에 더 많은 관심을 보이고 있다고 하겠다.

시민안전보험 운영관리체계의 개선방안 연구 (A Legal Study on Improvement Plans for Citizen Safety Insurance Operation and Management System)

  • 이정임
    • 대한안전경영과학회지
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    • 제24권2호
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    • pp.77-85
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    • 2022
  • This study tried to suggest a systematic improvement plan to prepare a civil safety insurance operation and management system by reviewing the operation and management status of civil safety insurance, which is operated and managed by each local government autonomously. In this study, the problems of the current civil safety insurance were analyzed by dividing them into the lack of systematic management of insurance items, overlapping coverage between insurance items, and deviations in compensation limits. As a systematic improvement plan, it was suggested to secure the systemic management of guarantee items, standardize compensation standards, prepare an integrated operation and management system, and provide financial support for local governments with poor financial independence. Since the problems and improvement plans for the civil safety insurance analyzed as described above are formed by exchanging and receiving a complex mutual influence, the institutional improvement plan for the operation and management system of the civil safety insurance is not only a specific part of the study, but also comprehensively current citizens. Based on the results derived from the analysis of safety insurance, it is concluded that alternatives must be found.

금융회사 서버 Privilege 계정 운영방식 결정 모델 (Decision Making Model for Selecting Financial Company Server Privilege Account Operations)

  • 이석원;이경호
    • 정보보호학회논문지
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    • 제25권6호
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    • pp.1607-1620
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    • 2015
  • 서버 Privilege 계정은 법규에 따라 운영 되어야 한다. 그러나 농협은 서버 Privilege 계정 운영에 대한 법규 미준수와 운영 미흡으로 서버의 모든 데이터가 삭제되는 농협 전산망 해킹 사건이 발생하였다. 본 연구에서는 금융회사의 서버 Privilege 계정 운영방식을 결정하기 위한 모델을 제시하기 위해 금융회사의 Privilege 계정 운영 현황을 조사하여 문제점을 도출하고, 개선방안을 제시한다. 또한, Privilege 계정 운영현황 조사를 통해 선정된 평가요인은 AHP(Analytic Hierarchy Process)를 사용하여 의사결정 모델과 공식을 제시하고 검증한다.

적자병원의 재무구조 및 운영적 특성과 경영의사결정 행태 (Financial Structural and Operational Characteristics and Management Decision-making Behavior of the Red-figured Hospitals)

  • 황인경
    • 한국병원경영학회지
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    • 제4권2호
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    • pp.305-329
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    • 1999
  • Financial ratio indicators of the 46 sample hospitals provided by the Korea Health Industry Development Institute, together with the survey data responded by the 57 sample hospitals, were analysed to identify the characteristics of the red-figured hospitals' financial structure, financial operational efficiency and management decision-making behavior, The financial characteristics identified through the analysis include high dependency to liabilities, high salary expenses and overhead costs, low profitability of the unduly large amount of fixed assets, and low managerial efficieny of inventory. The hospitals, in face of the IMF economic impasse, took the necessary decision-making and counter measures to cut down salary expenses, to increase the number of patient and medical revenue, and to reduce investment to fixed assets. Based on these findings this study suggested that the hospitals should take more active cost containment measures, financial structural reorganization, and developoment of the strategies that can contribute to increase of the number of patient and medical revenue and that do not. require much capital funds.

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LEA에 대한 부채널 분석 및 대응 방법 (Side channel Attacks on LEA and Its Countermeasures)

  • 박진학;김태종;안현진;원유승;한동국
    • 정보보호학회논문지
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    • 제25권2호
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    • pp.449-456
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    • 2015
  • 최근 사물 인터넷에 대한 정보보호가 이슈화되면서 이에 적합한 알고리즘에 대한 연구가 활발히 진행되고 있다. 국내에서도 IoT환경에 적합한 경량 대칭키 암호 알고리즘인 LEA(Lightweight Encryption Algorithm)를 개발하였다. 본 논문에서는 LEA 암호에 대한 1차 전력 분석 방법들을 소개하고 이를 실험적으로 검증하였다. 그리고 1차 전력분석에 안전하도록 LEA를 설계하는 방법을 제안한다. 설계된 LEA 부채널 분석대응법의 효율성을 비교하기 위해 동일한 안전도를 제공하는 AES 부채널 대응법과 비교하였다.

영농승계자 역량강화를 위한 영농실습 요구도 분석 (Needs Analysis of Farming Practice to Strengthen the Competence of Farm Successors)

  • 엄지범
    • 농촌지도와개발
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    • 제27권4호
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    • pp.159-171
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    • 2020
  • This study aims to examine the needs analysis for agricultural management capabilities and farming practices that were emphasized by focusing to the inflow of farmers and the importance of the smooth succession. Data were collected from 134 farm successors. The Borich demand and the Locus for Focus model were hired for the study. Result were as follows. The competency group that the farm successors showed a high educational needs for was financial management. As for the detailed competencies that farm successors showed high educational needs for, based on Borich demand and the Locus for Focus model, the six detailed competencies of financial measures, financial analysis, financial management, sales planning, machine operation, and pest management were common and were derived as priorities. As for the direction of farming practice education for farm successors, based on these analysis results, education on machinery operation in the production sector should be expanded, and the management sector, more systematic and diverse education should be prepared to strengthen financial management capabilities.