• Title/Summary/Keyword: Operating Expenses

검색결과 207건 처리시간 0.022초

유명 의류 상호 기업의 대리인 비용에 관한 연구 (Agency Costs of Clothing Companies with Famous Brand)

  • 공경태
    • 경영과정보연구
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    • 제36권4호
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    • pp.21-32
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    • 2017
  • 최근 국내에 진출한 다국적 기업들의 극명하게 대조되는 행태가 논란이 되고 있다. 본 연구는 해외 명품 패션브랜드 기업들이 높은 본국 배당 송금에 비하여 사회 기부활동 등 사회공헌도가 낮다는 언론 보도에 의하여 유명의류상호 기업들의 대리인 비용을 살펴보고자 하였다. 대리인 비용은 매출액 자산비율(AT), 영업비용 대비 매출액(OPEXP), EBITD 대비 총자산(EBITD)비율을 표본기업별로 구한 값과 2014년 지배구조등급으로 대상을 받은 S-OIL의 비율차이를 각각 구하여 3가지 차이비율의 공통된 속성을 변수를 산정하기 위하여 주성분분석(PCA)으로 공통변수를 추출하고 이 변수를 대리인 비용의 지수변수(ACI)로 선정하였다. 유명의류상호로 선정된 기업을 관심변수로 하고 대리인비용지수(ACI)를 종속변수로 하는 회귀분석을 실시하였다. 분석결과 유명의류상호로 선정된 기업은 판매비와관리비 분야에서 대리인비용이 높게 나타나고 수익성 분야에서 대리인비용이 낮게 나타났다. 그러나 주성분분석에 의한 전체적인 대리인비용은 일반기업과 차이기 나지 않는 것으로 나타났다. 민감도 분석으로 표본집단과 동일한 재무적 특성을 가진 기업들을 PSM방법으로 1:1 matching 표본을 구성하여 비교분석한 결과 판관비 부문에서만 유명의류상호기업의 대리인비용이 높게 나타났다. 추가 분석으로 유명의류상호기업에 국한 하지 않고 211개 산업군에서 브랜드파워 1위로 선정된 기업을 대상으로 대리인비용을 차이를 확인한 결과 본 분석의 결과와 동일한 것으로 나타났다. 본 연구의 결과는 국내에서 최초로 유명의류상호기업의 대리인비용을 분석하여 실증적 결과를 제시하였다는 점에서 의의가 있다고 할 것이다.

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참여자관점에서 공급사슬관리 시스템의 성공에 영향을 미치는 요인에 관한 실증연구 (An Empirical Study on the Determinants of Supply Chain Management Systems Success from Vendor's Perspective)

  • 강성배;문태수;정윤
    • Asia pacific journal of information systems
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    • 제20권3호
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    • pp.139-166
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    • 2010
  • The supply chain management (SCM) systems have emerged as strong managerial tools for manufacturing firms in enhancing competitive strength. Despite of large investments in the SCM systems, many companies are not fully realizing the promised benefits from the systems. A review of literature on adoption, implementation and success factor of IOS (inter-organization systems), EDI (electronic data interchange) systems, shows that this issue has been examined from multiple theoretic perspectives. And many researchers have attempted to identify the factors which influence the success of system implementation. However, the existing studies have two drawbacks in revealing the determinants of systems implementation success. First, previous researches raise questions as to the appropriateness of research subjects selected. Most SCM systems are operating in the form of private industrial networks, where the participants of the systems consist of two distinct groups: focus companies and vendors. The focus companies are the primary actors in developing and operating the systems, while vendors are passive participants which are connected to the system in order to supply raw materials and parts to the focus companies. Under the circumstance, there are three ways in selecting the research subjects; focus companies only, vendors only, or two parties grouped together. It is hard to find researches that use the focus companies exclusively as the subjects probably due to the insufficient sample size for statistic analysis. Most researches have been conducted using the data collected from both groups. We argue that the SCM success factors cannot be correctly indentified in this case. The focus companies and the vendors are in different positions in many areas regarding the system implementation: firm size, managerial resources, bargaining power, organizational maturity, and etc. There are no obvious reasons to believe that the success factors of the two groups are identical. Grouping the two groups also raises questions on measuring the system success. The benefits from utilizing the systems may not be commonly distributed to the two groups. One group's benefits might be realized at the expenses of the other group considering the situation where vendors participating in SCM systems are under continuous pressures from the focus companies with respect to prices, quality, and delivery time. Therefore, by combining the system outcomes of both groups we cannot measure the system benefits obtained by each group correctly. Second, the measures of system success adopted in the previous researches have shortcoming in measuring the SCM success. User satisfaction, system utilization, and user attitudes toward the systems are most commonly used success measures in the existing studies. These measures have been developed as proxy variables in the studies of decision support systems (DSS) where the contribution of the systems to the organization performance is very difficult to measure. Unlike the DSS, the SCM systems have more specific goals, such as cost saving, inventory reduction, quality improvement, rapid time, and higher customer service. We maintain that more specific measures can be developed instead of proxy variables in order to measure the system benefits correctly. The purpose of this study is to find the determinants of SCM systems success in the perspective of vendor companies. In developing the research model, we have focused on selecting the success factors appropriate for the vendors through reviewing past researches and on developing more accurate success measures. The variables can be classified into following: technological, organizational, and environmental factors on the basis of TOE (Technology-Organization-Environment) framework. The model consists of three independent variables (competition intensity, top management support, and information system maturity), one mediating variable (collaboration), one moderating variable (government support), and a dependent variable (system success). The systems success measures have been developed to reflect the operational benefits of the SCM systems; improvement in planning and analysis capabilities, faster throughput, cost reduction, task integration, and improved product and customer service. The model has been validated using the survey data collected from 122 vendors participating in the SCM systems in Korea. To test for mediation, one should estimate the hierarchical regression analysis on the collaboration. And moderating effect analysis should estimate the moderated multiple regression, examines the effect of the government support. The result shows that information system maturity and top management support are the most important determinants of SCM system success. Supply chain technologies that standardize data formats and enhance information sharing may be adopted by supply chain leader organization because of the influence of focal company in the private industrial networks in order to streamline transactions and improve inter-organization communication. Specially, the need to develop and sustain an information system maturity will provide the focus and purpose to successfully overcome information system obstacles and resistance to innovation diffusion within the supply chain network organization. The support of top management will help focus efforts toward the realization of inter-organizational benefits and lend credibility to functional managers responsible for its implementation. The active involvement, vision, and direction of high level executives provide the impetus needed to sustain the implementation of SCM. The quality of collaboration relationships also is positively related to outcome variable. Collaboration variable is found to have a mediation effect between on influencing factors and implementation success. Higher levels of inter-organizational collaboration behaviors such as shared planning and flexibility in coordinating activities were found to be strongly linked to the vendors trust in the supply chain network. Government support moderates the effect of the IS maturity, competitive intensity, top management support on collaboration and implementation success of SCM. In general, the vendor companies face substantially greater risks in SCM implementation than the larger companies do because of severe constraints on financial and human resources and limited education on SCM systems. Besides resources, Vendors generally lack computer experience and do not have sufficient internal SCM expertise. For these reasons, government supports may establish requirements for firms doing business with the government or provide incentives to adopt, implementation SCM or practices. Government support provides significant improvements in implementation success of SCM when IS maturity, competitive intensity, top management support and collaboration are low. The environmental characteristic of competition intensity has no direct effect on vendor perspective of SCM system success. But, vendors facing above average competition intensity will have a greater need for changing technology. This suggests that companies trying to implement SCM systems should set up compatible supply chain networks and a high-quality collaboration relationship for implementation and performance.

병원 단위비용 결정요인에 관한 연구 (Analyses of the Efficiency in Hospital Management)

  • 노공균;이선
    • 한국병원경영학회지
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    • 제9권1호
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    • pp.66-94
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    • 2004
  • The objective of this study is to examine how to maximize the efficiency of hospital management by minimizing the unit cost of hospital operation. For this purpose, this paper proposes to develop a model of the profit maximization based on the cost minimization dictum using the statistical tools of arriving at the maximum likelihood values. The preliminary survey data are collected from the annual statistics and their analyses published by Korea Health Industry Development Institute and Korean Hospital Association. The maximum likelihood value statistical analyses are conducted from the information on the cost (function) of each of 36 hospitals selected by the random stratified sampling method according to the size and location (urban or rural) of hospitals. We believe that, although the size of sample is relatively small, because of the sampling method used and the high response rate, the power of estimation of the results of the statistical analyses of the sample hospitals is acceptable. The conceptual framework of analyses is adopted from the various models of the determinants of hospital costs used by the previous studies. According to this framework, the study postulates that the unit cost of hospital operation is determined by the size, scope of service, technology (production function) as measured by capacity utilization, labor capital ratio and labor input-mix variables, and by exogeneous variables. The variables to represent the above cost determinants are selected by using the step-wise regression so that only the statistically significant variables may be utilized in analyzing how these variables impact on the hospital unit cost. The results of the analyses show that the models of hospital cost determinants adopted are well chosen. The various models analyzed have the (goodness of fit) overall determination (R2) which all turned out to be significant, regardless of the variables put in to represent the cost determinants. Specifically, the size and scope of service, no matter how it is measured, i. e., number of admissions per bed, number of ambulatory visits per bed, adjusted inpatient days and adjusted outpatients, have overall effects of reducing the hospital unit costs as measured by the cost per admission, per inpatient day, or office visit implying the existence of the economy of scale in the hospital operation. Thirdly, the technology used in operating a hospital has turned out to have its ramifications on the hospital unit cost similar to those postulated in the static theory of the firm. For example, the capacity utilization as represented by the inpatient days per employee tuned out to have statistically significant negative impacts on the unit cost of hospital operation, while payroll expenses per inpatient cost has a positive effect. The input-mix of hospital operation, as represented by the ratio of the number of doctor, nurse or medical staff per general employee, supports the known thesis that the specialized manpower costs more than the general employees. The labor/capital ratio as represented by the employees per 100 beds is shown to have a positive effect on the cost as expected. As for the exogeneous variable's impacts on the cost, when this variable is represented by the percent of urban 100 population at the location where the hospital is located, the regression analysis shows that the hospitals located in the urban area have a higher cost than those in the rural area. Finally, the case study of the sample hospitals offers a specific information to hospital administrators about how they share in terms of the cost they are incurring in comparison to other hospitals. For example, if his/her hospital is of small size and located in a city, he/she can compare the various costs of his/her hospital operation with those of other similar hospitals. Therefore, he/she may be able to find the reasons why the cost of his/her hospital operation has a higher or lower cost than other similar hospitals in what factors of the hospital cost determinants.

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유아교육기관에서의 급식관리 실태에 대한 교사 및 학부모의 인식 연구 (The Different View Point of Child Education Center Food Service Program between the Parents and the Teachers)

  • 이영미
    • 대한지역사회영양학회지
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    • 제10권5호
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    • pp.654-667
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    • 2005
  • To survey the different view points about food service programs among parents and teachers, 2 types of questionnaires, which consisted of attitude, perception, satisfaction and demand of the food service program in child education centers, were used. The data was collected from 2450 parents and 450 teachers who attended a child education center in 16 provinces, nationwide. SPSS was used for descriptive analysis and ANOVA test and $X^2-test$. The frinding results were as follows. 1. The average serving size of meal (lunch) were 80 meals per day and 167 meals per day at large institutions. Mean cost of snacks was 14,709 won per month and mean costs of lunch were 29,319 won per month. The mean price was not significantly different according to the scale of institution. The numbers of servings of lunch, morning snack and afternoon snack were 5, 3.4 and 3.5 times per week each. $56.4\%$ of the institutions served meals to children in classrooms, but the national/public institutions, which were attending elementary school, served meals in a dining place in the elementary school. 2. Teacher controlled serving portion size of snacks $(79.6\%)$ and lunch $(88.8\%)\;and\;30.1\%$ of teacher did not allow leaving lunch food. The ratio of knowing about preserved meals of the teacher who worked at a small institution was significantly higher than the teacher who worked at large institutions (p<0.01). 3. Between parents and teachers, several different view points about school lunch programs were detected. Most parents and teachers wanted that the school lunch to be fully cooked and served at the child education institution itself, but $12.2\%$ of parents and $14.4\%$ of teachers wanted a catering service. The teachers group preferred 'lunch box from home' and 'home partially prepared lunch' as an ideal meal serving type than the parent groups (p<0.01). And there were significantly different view points about price factors in school meals, teachers group highly answered that operating expenses must be added in meal prices. 4. The teacher groups' priorities of education activities during meal time were a significantly lower score than parents group in overall education activities. Teacher and parent groups pointed out that individual sanitation activities were most important of the education activities during meal time, but promoting good eating habits was the lowest score in both groups. 5. 'Improving taste and food quality' was most urgent in food service at child education centers, but there were significantly different view points between parent groups $(64.5\%)$ and teacher groups $(43.8\%)\;(p<0.05)$. They answered at a lower percent in 'employee qualified person' and 'cost control' point to improve food service, but there were also different opinions between the two groups (p<0.01). 6. As to the matter of the advantages and disadvantages of catering services, two group answered that the advantages of a catering service were 'convenience' and 'to solve facilities and labor problems', disadvantages were 'lower in food freshness' and 'sanitation problems'. There were also several different view pionts in catering services, the parents groups were more anxious about food sanitation than teachers. This study found several different view points about school food services among parents and teachers. To improve food services at child education institutions, there is a need to adjust the differences between the two groups through interactive communication channels and education and to employ dietitians as taking charge of adjusting roles between the two groups.

개성공단 근로자 기숙사 건립 계획 연구 (A Study of Establishing the Plan of Lodging for the Workers of Gaesung Industrial Complex)

  • 최상희;김두환;김상연;최은희
    • 토지주택연구
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    • 제6권2호
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    • pp.67-77
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    • 2015
  • 개성공단 2단계 사업착공 및 안정적 발전을 위해서 원활한 근로자 수급이 필요적인 상황으로, 본 연구에서는 2007년 남북 합의문을 바탕으로 개성공단내 근로자 숙소 건립을 위한 계획기준과 모델을 제안하고자 한다. 계획안은 근로자 복지, 경제적 효율성, 기술적 타당성, 합의가능성, 장기적인 발전성을 고려하여 계획기준 수립과 대안별 검토가 이루어졌다. 1인당 점유면적 산정을 위해 한국 근로기준법과 중국과 북한 접경지역에 공급되고 있는 근로자 숙소 현황 조사를 통해 1인당 전용면적을 산출하였으며, 6인 1실 공동화장실을 기본으로 하는 경제적 대안과 4인1실에 실안에 실내화장실을 설치하는 발전형의 두가지 대안을 비교 검토하였다. 후보지와 관련하여 기 합의되었던 동창리 일원중 경사도, 접근성, 개발용이성을 고려하여 최적입지의 구역을 설정하였으며, 기존 대지형상을 유지하면서 공급할 수 있는 후보지의 우선순위도 제안하였다. 건설공법은 북측 인력 숙련도, 자재 수급 여건을 고려하여 RC라멘조 공법이 최적화된 대안으로 설정하였으며, 15,000명 동시 수용에 따른 부대복리 및 편의시설 공급의 효율성을 고려하여 4~6개 단위를 기준으로 한 클러스터형 단지배치안을 제시하였다. 사업방식은 남북협력기금을 대출받아 개발사업자가 개발하고 수익자부담 원칙에 따라 임대료를 회수하는 유상임대 방식으로 총 사업비는 대안별로 차이가 있지만 약 800억~1,000억원 내외이며, 건설기간은 약 36개월 정도 소요될 것으로 예상된다. 근로자 숙소 입주 이후 운영관리를 위해 건설사업자가 운영관리 총괄, 요금징수, 기반시설 관리를 담당하고, 인적관리는 북측에 위임하는 이원화된 거버넌스인 가칭 개성공단 근로자숙소 운영위원회 설립을 제안하였다.

대구경 현장타설 에너지파일의 열교환 성능과 시공성 및 경제성 분석 (Evaluation on Thermal Performance Along with Constructability and Economic Feasibility of Large-diameter Cast-in-place Energy Pile)

  • 박상우;성치훈;이동섭;정경식;최항석
    • 한국지반공학회논문집
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    • 제31권5호
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    • pp.5-21
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    • 2015
  • 에너지파일이란 새로운 형식의 지중열교환기로서, 건물의 기초 구조물인 말뚝 내부에 열교환 파이프를 삽입하고 파이프 내부로 유체를 순환시켜 지반과 말뚝 매질사이의 열교환을 유도한다. 에너지파일은 기존의 기초 구조물을 활용하여, 구조물의 지지 기능과 지중열교환기로서의 기능을 동시에 수행하는 에너지 구조체이다. 본 연구에서는 에너지파일의 실증연구를 위하여 총 6가지 형태의 열교환 파이프가 삽입된 실규모 현장타설 에너지파일을 시험 시공하였다. 열교환 파이프의 형태는 다양한 형태별 성능 및 시공성 비교를 위해 병렬 U형 3본(5쌍, 8쌍, 10쌍), 코일형 2본(피치간격 200mm와 500mm), S형 1본으로 선정하였다. 총 6가지 형태의 열교환 파이프를 시공하면서 시공 소요시간, 인력 소요, 필요 부대시설, 특이사항 등을 정리하여 각 형태별 시공성을 평가하였다. 또한 시공된 현장타설 에너지파일에 대한 열교환 성능 평가시험을 수행하였다. 열교환 성능 평가시험은 실제 상업 건물의 냉방 부하를 모사하기 위하여 8시간 가동 16시간 휴지의 간헐적 가동을 통하여 수행하였다. 열교환 성능 평가시험 결과를 통하여 각 현장타설 에너지파일의 열교환량을 산정하였으며, 이를 에너지파일 근입 깊이 및 열교환 파이프 길이로 정규화하여 각 형태별 열교환 효율을 평가하였다. 마지막으로 현장타설 에너지파일의 경제성을 분석하기 위하여 각 형태별 에너지파일의 시공비와 에너지파일 단위 길이 당 열교환 성능을 통해 1W/m 당 소요 비용을 산정하였다.

통합보건지소 운영 평가 (Evaluation on Management of Unified Health Subcenters)

  • 강복수;이경수;황태윤;김창윤
    • 농촌의학ㆍ지역보건
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    • 제28권1호
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    • pp.67-77
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    • 2003
  • 통합보건지소의 운영실태를 조사하고 이를 평가함으로써 지역주민에게 더욱 효율적이고 지역주민의 요구에 부합하는 서비스를 제공하는데 필요한 사업방향을 제시하는 것이 연구의 목적이다. 경상북도의 통합보건지소 3개소와 경상남도의 통합보건지소 2개소, 총 5개소의 통합보건지소를 2000년 12월 부터 2001년 1월까지 방문하여 보건지소 통합 전후의 인력, 시설, 장비, 진료 및 보건사업의 내용과 통합운영의 문제점 및 개선방안에 대한 면담을 실시하였다. 조사 대상 통합보건지소의 통합 전후 인력변화는 전체 인력은 6.8명에서 9.6명으로 2.8명 증가하였으며, 근무자 수는 통합보건지소는 6-14명으로 변이가 컸다. 통합 전후의 인력은 의사와 치과의사, 간호인력은 비슷하였고, 임상병리사와 방사선사는 한 명도 근무하지 않다가 3개 통합보건지소에 배치되었다. 보건지소 통합 후 일반진료와 치과진료는 약간 증가하였고, 방사선검사와 물리치료, 임상병리검사는 크게 증가하였다. 보건사업의 변화는 방문보건사업 건수와 이동진료 건수, 보건교육 연인원은 통합 전에 비하여 통합 후에 크게 증가하였으며, 예방접종과 자궁경부암 검진은 비슷하였다. 고혈압과 당뇨병 등록 환자수는 약간 증가하였다. 보건지소 통합 이후에 검사건수가 증가하였으나 서비스의 질은 높아졌다고 보기 어려우나, 방문보건, 이동진료, 보건교육사업은 크게 증가하여 긍정적인 현상으로 보인다. 보건지소 통합의 문제점은 인력간 업무의 내용의 불명확성, 과다하게 넓은 건물의 관리의 어려움, 보강되지 않은 장비, 운영비의 미책정, 보건교육을 위한 전문교육의 부족 등이었다. 향후 통합보건지소 기능 활성화를 위하여 의사, 간호인력 및 행정직을 배치하기 위한 최소배치 기준을 보건지소의 기준과는 별도로 설정하여야 할 것이며, 진료 및 방문서비스의 질을 향상시킬 수 있는 기본장비를 확충하는 것이 필요하다. 또한 인력간 업무의 분장을 명확히 하고, 업무관련 가이드라인을 개발하여 제공함으로써 업무의 효율성을 증대시켜야 한다.

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