• Title/Summary/Keyword: Managerial Analysis

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Relationship of TQM on Managerial Perfomance: Evidence From Property Sector in Indonesia

  • FIRMAN, Ahmad;MUSTAPA, Zainuddin;ILYAS, Gunawan Bata;PUTRA, Aditya Halim Perdana Kusuma
    • Journal of Distribution Science
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    • v.18 no.1
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    • pp.47-57
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    • 2020
  • Purpose: This study seeks to bridge between the research by Lawrence (1999) and Retegan (1992), where the focus of TQM on his studies rests on customer satisfaction. Whereas in this study trying to recompile TQM by involving the variables Innovation and competitive advantage to stimulate managerial performance improvement where performance measurements include various measurements such as financial performance, marketing performance, and production performance in the property industry. Research design, data, and methodology: Total sample are 105 respondents coming from middle to top level of management in the property sector in Indonesia. To empirically prove the results of this study using multiply regression analysis as a test tool for analysis. Results and Findings: The results of this study confirm that TQM has a positive effect on market competition, innovation, and company performance indirectly. However, it does not have a significant impact if it is directly related to TQM on company performance. In this case, TQM for property companies in Indonesia would not have been possible without the role of innovation and market competition. So that the managerial implications of this study also confirm that TQM is essential and feels obligatory to be implemented optimally.

The Practice of Accounting Information Systems in Korea : The State of Art (우리나라 회계정보시스템의 현황 및 개선방안)

  • Han, In-Gu;Jeon, Yeong-Seung;Kim, Eun-Hong
    • Asia pacific journal of information systems
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    • v.3 no.2
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    • pp.93-116
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    • 1993
  • This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

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A Study on the Needs for Managerial Service for Residents in Multi-family Housing (공동주택의 입주자관리서비스에 대한 필요도 - 거주자와 관리자의 견해를 중심으로 -)

  • Chae, Hye-Won;Lee, Kyung-Hee;Hong, Hyung-Ock
    • Proceeding of Spring/Autumn Annual Conference of KHA
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    • 2004.11a
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    • pp.393-397
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    • 2004
  • The purpose of this study was to analyze the needs for managerial service for residents in multi-family housing. For the survey and statistical analysis, the questionnaires from 484 residents and 84 housing managers of multi-family housing within the Seoul metropolitan area were used. The analytical methods adopted in this study were frequency, percentage, t-test, and factor analysis. The results of this study are as follow : (1) Basic services within a multi-family housing included management, minimum residential self governance, basic etiquette, and community program. And additional service were categorized by the health and entertainment program, the consumer service program, the residential life services, the information and financial services program, and the children's program. (2) The favorite needs of residents' additional services were the market news and information, the programs related health, the mail services, the health diagnosis service programs etc. But, housing managers' needs were the market news and information, and the flea market. As to the results analyzing the needs for additional service fir residents, it was found there were differences between residents and housing managers.

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A Survey on the Actual Condition related to Clothing Custody and Managerial Behaviors of Elementary School Senior Students (초등학교 고학년의 의복보관과 관리행동에 관한 실태조사)

  • Cho, Young-Ok;Jung, Ji-Yoon;Hwang, Yeon-Soon
    • Fashion & Textile Research Journal
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    • v.13 no.1
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    • pp.100-106
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    • 2011
  • The primary purpose of this study was to research on the actual condition related to clothing custody and managerial behaviors of elementary school senior students. The data were collected from 296 elementary school senior students in Pusan. The aforementioned were analyzed utilizing frequency, factor analysis, ANOVA, t-test using SPSS Win 12.0. The results were as follows. First, factor analysis on clothing custody identified two groups such as classified custody by uses and season, and custody used insecticides and desiccating agents. Second, in the classify by uses and season case, there were significant differences economic level, purchasing place, dealing method of laundry, discriminating ability whether or not laundry, arrangement frequency, basic sewing ability, holdings and disposal. Third, in the use of insecticides and desiccating agents case, there were significant differences purchasing place, basic sewing ability, holdings and disposal.

The effect of managerial ability on income smoothing (경영자 능력이 이익유연화에 미치는 영향)

  • Lee, Eun-Ju
    • Journal of Digital Convergence
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    • v.18 no.6
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    • pp.157-166
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    • 2020
  • Firms perform various actions that affect management performance measurement by managing the volatility and capital cost of reported income through income smoothing. This study attempted to analyze with a focus on the relationship between managerial competence and income smoothing. Therefore, this study attempted to analyze and focus on the relationship between managerial competency and profit softening using a measure of managerial competency presented in Demerjian et al. (2012). The results of the analysis are as follows. It was confirmed that there was a significant positive relationship between manager ability and income smoothing at the 1% level. When managers make income, it can be interpreted that managers with superior ability can make profits better by accurately predicting the future. It is the same result as the expectation of this study that managers with excellent ability have high incentives to soften profits by reducing profit volatility through more accurate forecasting. Therefore, this study empirically analyzed that managers with excellent abilities are more effective in implementing income smoothing strategies.

The effect of psychological empowerment on organizational commitment and turnover intention: Focusing on the mediating effect of job stress and managerial coaching behavior (심리적 임파워먼트가 조직몰입과 이직의도에 미치는 영향: 직무스트레스와 리더의 코칭행동의 매개효과를 중심으로)

  • Park, Eun-Mi;Seo, Joung-Hae
    • Journal of the Korea Convergence Society
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    • v.12 no.7
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    • pp.181-191
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    • 2021
  • Unlike in the past, successful global companies are striving to create a horizontal organizational structure and autonomous corporate culture by empowering their members with autonomy and responsibility. The purpose of this study is to conduct an empirical analysis on the effect of job stress and managerial coaching behavior on the effect of psychological empowerment on organizational commitment and turnover intention. Negative situational factors (job stress) and positive situational factors (managerial coaching behavior) were considered and presented at the same time, and their effectiveness was verified. As a result of the analysis, it was found that psychological empowerment had a positive effect on organizational commitment, but did not to affect turnover intention. Also, it was found that job stress and managerial coaching behavior had a mediating effect. The results of this study can be used as a effective guideline on creating an autonomous organizational climate and creating a successful corporate culture through this.

The effect of managerial ability on short-term or long-term firm performance in Chaebol (재벌기업에서 경영자능력이 장·단기 기업성과에 미치는 영향)

  • Kang, Sun-A;Kim, Yong-Shik
    • Management & Information Systems Review
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    • v.36 no.1
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    • pp.233-249
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    • 2017
  • This study investigates the relation of managerial ability and firm performance in case of Chaebol in Korea. We employ non-financing firms at Korean markets for the period 2000-2015. Most important decision is made by the head of Chaebol which increases firm value eventually and he has such a strong dominant power that managers belongs to Chaebol have to follow mother firm's decision directions. So it is expected that managers belongs to Chaebol have to focus on long term performance rather than short term profits, which means they concentrate their managerial ability much on the firm value. Otherwise, managers in which non-Chaebol focus their ability on periodic accounting earnings. Thus, this study examines an empirical analysis on the relation of managerial ability and firm performance and the effect of Chaebol on the relation of managerial ability and firm performance. Empirical results are as follows: First, there exists a statistically significant positive relation between managerial ability and firm performance either short- or long-term. Second, we extend this relationship into Chaebol condition and find that managerial ability of Chaebol positively influences on the firm value which is long-term performance, rather than return on assets which is short-term performance. These results imply that managers belongs to Chaebol much concentrate their ability on long-term value which is differenciated from the case of non-Chaebol samples. Chaebol is an important issue in Korea because it dominates most of Korean local economy so its' impact from small changes on our economy is big enough. Our study examining the relationships between managerial ability of Chaebol and firm performance is meaningful and it is a good signal that they concentrate their ability much on the long-term value rather than short-term profits. We expect that the results of this study will provide the academic and practical references. This study will contribute to the future research in accounting through an analysis of managerial ability which is a new measure, Chaebol, and firm value.

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An Integrative Way of Process Analysis for Better Total Quality Management: Focusing on Drug Entity (종합적 질 관리 (TQM)를 위한 프로세스 분석 방법 -의약품 실체를 중심으로-)

  • Kim, Myeng-Ki
    • Quality Improvement in Health Care
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    • v.1 no.1
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    • pp.56-65
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    • 1994
  • Total quality management has been a focus of concern in recent years since some dissatisfaction with the results from implementation of quality assurance programs in the U.S. Many managerial methodologies and innovation guidelines from academic disciplines have been applied to promote TQM programs in the health field. This paper consists of two folds of aspects: firstly to examine TQM's managerial philosophy by comparing with the newly introduced managerial concepts in Business Reengineering; and then to introduce a method for an integrative way of process analysis, Entity Life-Cycle Diagram (ELCD) modeling. The analysis method was compared with Process Map, which is a well-known method for BR applications. To show effectiveness of ELCD modeling, a case of application was introduced using 'drug' as a target entity. With having TQM issues in mind, the result was reflected in designing Entity Relation Diagrams. The results of ELCD modeling turn out to be helpful in designing database related to quality monitoring, in that many monitoring check points can be identified in a systematic way and that queries cross-sectional over organizational boundaries can be generated with a consistent view focusing on the drug use as a single process. Full evaluation of the analysis method remains to be studied until the completion of the information system under construction. But as long as TQM is based on a process-oriented view and needs supports from information system, ELCD can be one of the appropriate choice as a tool for the process analysis.

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The Effect of Characteristics of Entrepreneur on Venture Business Managerial Performance: By Separating the Duration of Firm's Survival (창업자 특성이 벤처기업의 경영성과에 미치는 영향: 기업의 생존기간을 구분하여)

  • Chun, Dongphil
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.4
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    • pp.1-12
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    • 2018
  • During few decades, Korean economy has been growing with heavy and manufacturing industries. However, the economy meets limitations of growth rate, and employment rate. The Korean government has been trying to overcome these limitations using development of venture businesses and re-organization of industrial ecosystem. These efforts make high survival rate of recent venture companies. There are previous researches about relation between characteristics of entrepreneur and managerial performance, there are several limitations. Firstly, most of papers were based on survey with specific region or industry. Secondly, related researches were carried out with unable to distinguish among firm's survival periods. This paper uses the '2017 Survey of Korea Venture Firms' data that is approved by the Korean government. This data includes whole industries and survival periods. The aim of this research is finding the effect of characteristics of entrepreneur on managerial performance of venture firms by different survival periods using data envelopment analysis (DEA). If entrepreneur has doctoral degree, the firm's managerial performance is lower than bachelor degree. In addition, over 10 years of working career, and joint-venture have positive effect on firm's performance. This paper can provide valuable information to venture related policy makers and investment decision makers.

A Study of Human Resource Efficiency in Public Corporation Medical Centers (지방공사의료원의 인적자원 효율성평가)

  • 남상요
    • Health Policy and Management
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    • v.10 no.4
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    • pp.75-98
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    • 2000
  • This study applied Data Envelopment Analysis(DEA) and Ratio Analysis and Regression Analysis to a set of Korean Public Corporation Medical Centers to evaluate their relative human resource efficiencies. The output measure used in this study was based on health insurance system which was used in both in-patient departments and out-patient departments. Inputs included working time of the doctors, nurses, technicians, and managerial department staff. Based on the data provided on the inputs and outputs, the analysis showed 23 of the 34 hospitals to be relatively inefficient. Each hospital with an efficiency rating of less than 1 was considered relatively inefficient. In addition, managerial strategies based on dual variables were constructed to indicate the manner In which inefficient hospitals may be made efficient. A subsequent analysis of t-test revealed that the bed occupancy rate, medical revenue per 100beds, value added revenue per staff, medical revenue per staff were statistically significant. The results of this study suggest the DEA is a promising tool for evaluating relative human resource efficiency in hospitals which have multiple inputs and outputs and where the efficient production function is not specifiable with any precision. But it is considered that efficiency evaluations may be most effective]y accomplished by Incorporating a combination of methodologies such as ratio analysis and regression analysis.

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