• 제목/요약/키워드: Management Performance index

검색결과 821건 처리시간 0.03초

공공조직 생산성 측정사례 및 결과 활용에 관한 연구 : 지방자치단체 생산성지수 중심 (A Study on the Use of Results and Measurement Case of Productivity of the Public Organization)

  • 김완평
    • 디지털산업정보학회논문지
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    • 제10권4호
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    • pp.225-236
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    • 2014
  • Productivity of public organizations was far older due to issue more difficult to measure than private organizations. Unlike the private sector, the public sector is a diverse and sometimes conflicting objectives (efficiency, effectiveness, equity, democracy, etc.) exist, it is difficult to measure productivity in a single index. Many departments of government is intricately interrelated and sometimes produced by the joint efforts, it is difficult to allocate performance, incentives and accountability to among departments. And there is the difficulty of collecting data on the productivity indicators of public organizations. Despite these difficulties, we developed a productivity index system and measuring method to systematically introduce the concept of productivity in the local administration. In this paper, the productivity and the productivity index measurement practices of local governments conducted annually from 2011 on was deep into research. First, the report found examples of the governments of the developed countries, productivity measurement, then the way MOPAS(Ministry of Public Administration and Security) measure productivity index of local governments, success factors, the implications were in-depth analysis. Finally, in order to enhance productivity and competitiveness municipalities studied ways to take advantage of the productivity index.

한국채택 국제회계기준(K-IFRS) 도입 이후 농업법인의 부채비율과 경영성과에 관한 연구 -축산업 농업법인을 중심으로- (The Study on Debt Ratio and Business Performance of Agricultural Farming Corporations, since the K-IFRS was introduced)

  • 임인섭;이상래
    • 한국산학기술학회논문지
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    • 제18권2호
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    • pp.600-608
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    • 2017
  • 본 연구는 한국채택 국제회계기준(K-IFRS)이 본격 도입된 2011년 이후 금융감독원에 전자공시시스템(DART)에 공시된 공신력 있는 회계보고서를 바탕으로 축산업 농업법인의 경영지표 및 부채비율과 경영성과에 관하여 분석하였다. 첫째, 주요 경영지표를 분석한 결과, 안전성 지표는 유동비율, 부채비율, 유동부채비율이 낮아지고, 자기자본비율은 높아진 것으로 나타났다. 수익성 지표는 총자산순이익율, 자기자본순이익율, 매출액순이익율이 모두 2013년에 비해 2014년에 약간 증가한 것으로 나타났고, 성장성 지표는 전체적인 성장성 및 외형적인 성장성 모두 증가하지 않은 것으로 나타났다. 둘째, 부채비율과 경영성과를 분석한 결과, 부채비율은 경영성과 변수인 총자산순이익률(ROA)과 매출액순이익률(ROS)에 모두 부(-)의 영향을 미치는 것으로 나타났다. 이는 우리나라 축산업 농업법인의 부채사용이 외형적인 성장에는 기여하였으나 경영성과로는 이어지지 않고 오히려 무리한 부채사용이 경영성과에 부정적인 영향을 미친 것으로 해석할 수 있다. 분석결과를 종합해보면 축산업 농업법인의 수익성 및 성장성 개선을 위하여 원가절감과 같은 경영개선을 통한 매출액 증대 방안이 모색되어야 할 것으로 보인다. 또한 부채사용이 외형적인 성장에는 기여하였으나 경영성과로는 이어지지 않는 만큼 무리한 부채사용을 줄이고 기술개발 보급 등에 의한 농업경영비 절감으로 매출 및 수익 증대 방안이 모색되어야 할 것이다.

윤리경영과 기업성과간 기업지배구조의 조절효과 (The Moderating Effect of Corporate Governance between Management of Ethics and Firm Performance)

  • 한진환;연경화
    • 디지털융복합연구
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    • 제10권2호
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    • pp.133-140
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    • 2012
  • 본 연구는 기업의 윤리경영이 기업성과에 영향을 주고 있는지를 논리적으로 규명하고 이를 실증적으로 분석하였다. 윤리경영의 측정은 2004년부터 2009년까지 6년간 한국경제정의 연구소에서 발표된 윤리경영지수(KEJI지수)가 측정된 기업을 대상으로 분석하였다. 분석결과 첫째, 윤리경영은 기업성과인 ROA에 정(+)의 영향을 미치는 것으로 나타났는데 이는 윤리경영을 더 잘 수행하는 기업들이 더 좋은 경제적 성과를 거둔다는 기존연구결과를 지지하는 결과이다. 둘째, 윤리경영이 기업성과에 미치는 영향에 있어 기업 지배구조의 조절효과를 확인하였다. 이러한 연구결과를 통해 학문적으로는 윤리경영을 통한 명성효과(reputation effect)와 다시 이것이 기업성과에 영향을 주는 새로운 이론적 관점을 시사하고 있다고 볼 수 있을 것이다. 또한 실무적으로는 윤리경영을 강화하는 사회적 흐름에 대하여 비단, 사회적 활동만을 강화하는 것만이 아니라 그 배경의 윤리경영에 대한 중요성과 영향력을 인식하여 기업성과를 높이기 위해서는 윤리경영에 맞는 변화가 선행되어야 하는 점을 시사하고 있다.

메르스가 관광산업의 경영성과에 미친 영향에 관한 연구 (A Study on the Effect of Mers on the Management Performance of Tourism Industry)

  • 김수정
    • 한국콘텐츠학회논문지
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    • 제17권11호
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    • pp.515-524
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    • 2017
  • 본 연구는 전염병이 관광산업의 경영성과에 미치는 영향을 분석하기 위해 메르스 발생 전후 호텔업, 여행업, 항공업의 경영성과에 차이가 있는가를 분석하였다. 분석결과 호텔업의 경우 수익성 지표인 매출액세전 순이익률과 매출액영업이익률이 메르스 발생 전후 통계적으로 유의적인 차이가 있는 것으로 나타났는데 두 변수 모두 메르스 발생 이후 낮아진 것으로 나타났다. 여행업의 경우 안정성지표인 부채비율과 차입금의존도가 메르스 발생 전후 통계적으로 유의적인 차이가 있는 것으로 나타났으며 두 변수 모두 메르스 발생이후 높아진 것으로 나타났다. 또한 활동성지표 중 재고자산회전율이 메르스 발생이후 낮아진 것으로 나타났다. 항공업의 경우 수익성지표 중 매출액영업이익률이 메르스 발생 이후 약간 높아졌으며 활동성 지표 중 총자산회전율이 메르스 발생이후 낮아진 것으로 나타나 통계적으로 유의적인 차이가 있었다. 따라서 관광산업의 경영자는 업종의 특성에 맞게 전염병에 대한 부정적 인식을 완화할 수 있는 마케팅 전략의 수립 등 적극적인 대처 방안을 모색해야 한다.

수도권 종합병원과 비 수도권 종합병원의 재무성과 비교 분석 (Comparative Analysis of Financial Performance between Metropolitan General Hospitals and Non-metropolitan General Hospitals)

  • 이진우
    • 보건의료산업학회지
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    • 제11권1호
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    • pp.11-25
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    • 2017
  • Objectives : The purpose of this study is to analyze the differences in financial performance, productivity, and patient care performance between metropolitan and non - metropolitan hospitals and examine the factors affecting profitability of both groups. Methods : The survey period consisted of three years of data that can identify the financial performance of the hospital. The survey subjects were selected from 58 metropolitan hospitals, 87 non - metropolitan hospitals and 147 hospitals. Results : There was a significant difference in stability, activity, cost index, productivity, and patient care performance between the metropolitan and non - metropolitan hospitals, and metropolitan hospitals showed a relatively higher ratio. Conclusions : In the metropolitan and non-metropolitan hospitals, the variables of productivity and cost index increase the profitability. However, if the factors with less influence on the results of the study are applied to the variables of various situations, it may have a great influence on the profitability increase.

흡연, 음주, 식이행태에 따른 PHP index 비교 (Comparison of PHP Indexes According To Smoking, Drinking And Eating Habits)

  • 김예황;이정화
    • 한국임상보건과학회지
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    • 제5권3호
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    • pp.880-887
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    • 2017
  • Purpose. This study was conducted from the period of April 12th, 2017 to April 26th, 2017. The questionnaires were distributed among a group of 76 adults aged 20 years or older, who participated in the prevention program of the department of dental hygiene at Busan Metropolitan City. The negative questionnaire was finally analyzed. Methods. The SPSS program was used for analysis of this study. The general characteristics of the subjects were t-test and one-way, ANOVA(by Scheffe post-test) for a PHP index (Patient Hygiene Performance index) according to frequency analysis, general characteristics, smoking and drinking behavior, and dietary behavior. Results. As a result of an examination of the PHP index(Patient Hygiene Performance index) ac- cording to smoking and drinking behavior, the amount of alcohol drunk was statistically higher than that of 'soju that was not drunk'(P<0.05). As a result of the PHP index (Patient Hygiene Performance index) according to dietary behavior, 'vegetarians' were statistically higher than 'Carnivorous oriented' individuals (P<0.05). Moreover, individuals who regularly 'drank almost no water' were statistically significantly higher than those who 'drank water steadily'.(P<0.05). Conclusion. As a result, appropriate management is required for oral health of the patient, Oral health education is needed to systematically consider smoking, drinking, and eating habits when taking into consideration the individual oral environment.

균형성과표를 활용한 전자의무기록시스템의 성과측정 모형개발 (Development of the Performance Measurement Model of Electronic Medical Record System - Focused on Balanced Score Card -)

  • 이경희;김영훈;부유경
    • 한국병원경영학회지
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    • 제21권4호
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    • pp.1-12
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    • 2016
  • The purpose of this study are suggest to performance measurement model of Electronic Medical Record(EMR) and Key Performance Index(KPI). For data collection, 665 questionnaires were distributed to medical record administrators and insurance reviewers at 31 hospitals, and 580 questionnaires were collected(collection rate: 87.2%). Regarding methodology, Critical Success Factor(CSF) and index of the information system were derived based on previous studies, and these were set as performance measurement factors of EMR system. The performance measurement factors were constructed by perspective using BSC, and analysis on causal relationship between factors was conducted. A model of causal relationship was established, and performance measurement model of EMR system was proposed through model validation. Analysis on causal relationship between performance management factors revealed that utility cognition of the learning & growth perspective factor had causal relationship with job efficiency(${\beta}=0.20$) and decision support(${\beta}=0.66$) of the internal process perspective factors, and security had causal relationship with system satisfaction(${\beta}=0.31$) of the customer perspective factor. System quality had causal relationship with job efficiency(${\beta}=0.66$) and decision support(${\beta}=0.76$) of the internal process perspective factors, all of which were statistically significant(P<0.01). Job efficiency of the internal process perspective had causal relationship with system satisfaction(${\beta}=0.43$), and decision support had causal relationship with decision support satisfaction(${\beta}=0.91$) and job satisfaction (${\beta}=0.74$), all of which were statistically significant(P<0.01). System satisfaction of the customer perspective had causal relationship with job satisfaction(${\beta}=0.12$), job satisfaction had causal relationship with cost reduction(${\beta}=0.53$) of the financial perspective, and decision support satisfaction had causal relationship with productivity improvement(${\beta}=0.40$)of the financial perspective(P<0.01). Also, cost reduction of the financial perspective had causal relationship with productivity improvement(${\beta}=0.37$), all which were statistically significant(P<0.05). Suitability index verification of the performance measurement model whose causal relationship was found to be statistically significant revealed that $X^2/df=2.875$, RMR=0.036, GFI=0.831, AGFI=0.810, CFI=0.887, NFI=0.838, IFI=0.888, RMSEA=0.057, PNFI=0.781, and PCFI=0.827, all of which were in suitable levels. In conclusion, the performance measurement indices of EMR system include utility cognition, security, and system quality of the learning & growth perspective, decision support and job efficiency of the internal process perspective, system satisfaction, decision support satisfaction, and job satisfaction of the customer perspective, and productivity improvement and cost reduction of the financial perspective. In this study, it is expected that the performance measurement indices and model of EMR system which are suggested by the author, will be a measurement tool available for system performance measurement of EMR system in medical institutions.

경기종합지수 보완을 위한 AI기반의 합성보조지수 연구 (A Study on AI-based Composite Supplementary Index for Complementing the Composite Index of Business Indicators)

  • 정낙현;오태연;김강희
    • 품질경영학회지
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    • 제51권3호
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    • pp.363-379
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    • 2023
  • Purpose: The main objective of this research is to construct an AI-based Composite Supplementary Index (ACSI) model to achieve accurate predictions of the Composite Index of Business Indicators. By incorporating various economic indicators as independent variables, the ACSI model enables the prediction and analysis of both the leading index (CLI) and coincident index (CCI). Methods: This study proposes an AI-based Composite Supplementary Index (ACSI) model that leverages diverse economic indicators as independent variables to forecast leading and coincident economic indicators. To evaluate the model's performance, advanced machine learning techniques including MLP, RNN, LSTM, and GRU were employed. Furthermore, the study explores the potential of employing deep learning models to train the weights associated with the independent variables that constitute the composite supplementary index. Results: The experimental results demonstrate the superior accuracy of the proposed composite supple- mentary index model in predicting leading and coincident economic indicators. Consequently, this model proves to be highly effective in forecasting economic cycles. Conclusion: In conclusion, the developed AI-based Composite Supplementary Index (ACSI) model successfully predicts the Composite Index of Business Indicators. Apart from its utility in management, economics, and investment domains, this model serves as a valuable indicator supporting policy-making and decision-making processes related to the economy.

공저자 수를 고려한 h-지수 산출 (Calculating the h-index and Its Variants Considering the Number of Authors in a Paper)

  • 이재윤
    • 정보관리학회지
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    • 제33권3호
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    • pp.7-29
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    • 2016
  • 연구자 성과 평가를 위해 널리 사용되는 h-지수는 일관성 부족 문제와 공저자 수를 고려하지 않는다는 문제를 가지고 있다. 이를 극복하기 위해 h-지수와 g-지수, 그리고 공저 보정 방안을 검토하고 2004년부터 2013년 사이의 실제 KCI 데이터를 대상으로 분석해본 결과는 다음과 같다. 첫째, 일관성 결여 문제를 해소하기 위해서는 g-지수를 사용하는 것이 더 바람직하다고 판단된다. 둘째, 연구 성과의 양적인 측면과 질적인 측면을 한꺼번에 반영하는 복합 지수라는 h-지수와 g-지수의 고유한 특성을 유지하기 위해서는 반드시 공저를 보정하여 지수를 측정해야 한다. 셋째, 공저자 수로 나눈 인용빈도를 사용하는 $h_C$-지수와 $g_C$-지수를 적용하면 단독 저술 비중이 높은 인문학 분야 연구자도 공정하게 평가할 수 있고, 특정 분야나 특정 기관에 속한 연구자가 상위 순위를 과점하는 현상을 방지할 수 있다.

공정능력지수 $C_p$에 대한 효율적인 가설검정 (Better Statistical Test for Process Capability Index $C_p$)

  • 조중재;임수덕
    • 품질경영학회지
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    • 제34권3호
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    • pp.66-72
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    • 2006
  • The process capability indices are widely used to measure the capability of the process to manufacture items within the specified tolerance. Most evaluations on process capability indices focus on point estimates, which may result in unreliable assessments of process performance. The index $C_p$ has been widely used in various industries to assess process performance. In this paper, we propose new testing procedure on assessing $C_p$ index for practitioners to use in determining whether a given process is capable. The provided approach is easy to use and the decision making is more reliable. Whether a process is clearly normal or nonnormal, our bootstrap testing procedure could be applied effectively without the complexity of calculation. A numerical result based on the proposed approach is illustrated.