• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 2006년도 추계학술대회 논문집
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• pp.473-474
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• 2006

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.637-643
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• 2021

The study examines the influence of the five pillars of inclusive financing on the empowerment of micro-, small- and medium-sized enterprises (MSMEs) and the influence of institutional conditions on the empowerment of MSMEs. This study uses primary and secondary data. The population of the study are MSMEs; the is a total of 930,620 MSMEs in Jakarta. Owners of micro-, small- and medium-sized enterprises is a good population to be measured because they are the main actors that know exactly the challenges and the obstacles in doing business addressing problems faced in inclusive financing, which is related to the purpose of the study. The research borrows from finance and entrepreneurial theories for model design. The results of the study show that all the variables are significant and positive in the efforts to finance MSMEs in Indonesia, which means that financial education plays an important role in the sustainability of financial inclusion. The financial theory, developed to explain financing at the company level, needs to be adapted to the entrepreneurial situation, so that it can explain the behavior of small businesses. This means that, with correct financial knowledge, financial inclusion plays an important role in the sustainability of MSMEs in Indonesia.

• 무역학회지
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• 제47권3호
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• pp.17-35
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• 2022

The Pandemic crisis caused by COVID-19 has raised awareness of the importance of supply chain risk management, such as the control of movement between countries and the simultaneous manufacturing paralysis in the world. Effective risk management within the supply chain of the company is a core competency in the global environment. Therefore, this study quantitatively analyzed the perspective of domestic large corporations and small and medium enterprises (SMEs) by using the hierarchical analysis method (AHP) to identify the factors that should be considered as the priority when establishing supply chain risk management plans for large and small business employees. In order to conduct the study, a survey was conducted on large corporations and small and medium enterprises in Gyeongnam and Busan, and AHP analysis was conducted using Microsoft 365 excel program. In addition, Mann-Whitney U test (independent sample-nonparametric test) was conducted using SPSS/18 version of statistical package program for comparative analysis between groups. As a result, the priority was highly evaluated in the order of financial ability, competitiveness, disaster in the overall priority evaluation. There were statistically significant differences in internal risk and strategic decision making of supply chain between groups. This suggests that fandemics such as COVID-19 can not be predicted, but strategic responses are needed to utilize opportunities expressed in the crisis through supply chain risk management and to increase the competitive advantage of domestic companies even in the crisis.

• 한국정보통신학회:학술대회논문집
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• 한국해양정보통신학회 2003년도 춘계종합학술대회
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• pp.450-454
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• 2003

IT 중소벤처기업들은 기업의 영세성과 무경험성, 기술중심적인 경영과 국내 편향적인 경영 등으로 인해 많은 어려움을 겪고 있다. 오늘날 전세계 경제의 개방화, 통합화에 따라 기업의 국제화 (Globalization) 또는 세계화(Internationalization)는 더욱 가속화되고 있다. 이러한 국제화의 흐름은 비단 대기업이나 다국적기업 뿐만이 아니라 중소기업 또는 신생 벤처기업에도 큰 영향을 미치고 있다. 그러나 우리나라 벤처기업의 경우 양적인 팽창에 비해 질적인 성장이 따르지 못해 여러 가지 문제가 나타나고 있다. 이는 우리나라와 같이 보유기술이나 잠재적인 역량에 비해 상대적으로 협소한 시장규모와 극심한 경쟁상황에 놓여있는 기술집약적 벤처기업의 경우라면 규모의 경제나 범위의 경제를 달성하기 힘들어 더욱 심각해진다. 본 연구에서는 전세계적으로 많은 중소 벤처기업들이 성장과정에서 국제화를 추진하는 배경 및 창업 초기부터 국제화된 기업의 형태를 갖춘 벤처기업들의 유형별 현황과 이들 기업과 경쟁력을 확보하기 위한 우리나라 벤처기업의 국제화의 필요성에 대하여 논의한다.

• Journal of Nutrition and Health
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• 제38권10호
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• pp.880-894
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• 2005

The purposes of this study were to a) measure the IC identified of CFMC (contract foodservice management company) ,b) examine IC circumstance of CFMC, c) evaluate practically IC measurement tool of CFMC, and d) present information for selecting an adequate CFMC to clients. The questionnaires of IC measurement were handed out to 108 CFMCs, there composing of main office employees, foodservice managers, customers, and clients of 207 school,38 hospital, and 86 husiness/industry foodservices. The statistical data analysis was completed using SPSS Win (ver 12.0) for descriptive analysis, t-test, Mann-Whitney U test. First, CFMCs had operational experience for an average of 8 years and 8 months, and served an average of 38,540 meals a day. Most of the respondent companies specialized in the school foodservice field and managed an average of 66 clients for the contract period of 2 years and 3 months. Second, the respondent companies had gotten a score of 77.78 points for the total average, 77.7 points in the large enterprise group and 78.1 points in the small and medium-sized enterprise group. Therefore, the minimum number of points for the accrediting license on Qualification is suggested to be over 70 out of a 100 point scale; this study would be serve as reference for the certification license on qualification. On the level of evaluation category, the scores were 14.15 to 20 points on $\ulcorner$finance$\urcorner$, 19.24 to 25 points on $\ulcorner$customer$\urcorner$, 19.33 to 25 points on $\ulcorner$process$\urcorner$, 14.31 to 20 points on $\ulcorner$human resource$\urcorner$, and 8.6 to 10 point on $\ulcorner$renewal and development$\urcorner$ . $\ulcorner$Renewal and development$\urcorner$ and $\ulcorner$customer focus$\urcorner$ received better grades than other evaluation categories. Third, $\ulcorner$Finance$\urcorner$ indicated similar distribution overall. Small and medium-sized companies had lower grades than large companies on 'market ability' of $\ulcorner$customer$\urcorner$ , but, clients of small and medium-sized companies had higher grade for 'client satisfaction' than large companies. Most of the companies supported 'infrastructure support for foodservice operation' of $\ulcorner$process$\urcorner$ by the main office of CFMCs, but, the branch chain offices of CFMCs were not applied efficiently. Large companies made more effort to improve the 'employee ability' of $\ulcorner$human focus$\urcorner$ than small and medium-sized CFMC. The 'research and development cost' of $\ulcorner$renewal and development$\urcorner$ was increased compared to the previous year. In conclusion, if CFMCs were to perform self-evaluation and a routine checkups by utilizing CFMC's IC measuring tool, improvements in CFMC operational capacities as well as foodservice quality can be noted. (Korean J Nutrition 38(10)'880$\sim$894,2005)

• 품질경영학회지
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• 제37권2호
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• pp.22-31
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• 2009

While large companies successfully manage incentive systems, small and medium sized companies have difficulties in successful management of the incentive system. In this article, we propose an incentive model fitted for the small and medium sized companies. To overcome the barriers, which are mainly due to lack of resources, we use the ideas of TOC and BSC. We also provide an application example of an actual company and examine the validity of our model.

• 산경연구논집
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• 제11권5호
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• pp.35-44
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• 2020

Purpose: The purpose of this study is to present a plan to expand the employment of the elderly in Small business as one of the ways to solve the problem of the supply and demand of the company due to the aging population and the problem of the elderly poverty. Research design, data and methodology: The method of this study is a qualitative research method, and the researcher visited a small and medium-sized company directly and collected data by conducting an in-depth interview with a business owner. The interview period was conducted on a total of 15 business owners from November 5, 2013 to November 18, 2013. Results: First, the reason why companies hire the elderly is because they are suitable people, and the reason why they are not employed is because the elderly are not suitable. Second, it was found that the most recruiting paths continued to work after retirement. Third, the strengths of the elderly in their businesses were diligence, integrity, leadership, wisdom, warmth, and skill. Disadvantages the elderly in their businesses include wanting to be treated as an adult, poor productivity, poor accuracy, and health risks. Fourth, in case of hiring the elderly, they were considering convergence with young employees, and it was suggested that there are no difficulties in being an elderly because the companies hiring the elderly use the elderly according to the characteristics of the elderly. Fifth, It is realistic to actively utilize the employment system after retirement. Sixth, it was found that, unlike young people, it is not easy to recruit people on the Internet, so it is necessary to improve the system. Lastly, some industries clearly distinguished between the jobs of the elderly and the jobs of the young, but in many industries, it was desirable to create jobs for the elderly by harmonizing the main and secondary jobs. Conclusion: Ultimately, the work of the elderly in small and medium-sized enterprises should be reborn as a high-quality job that can solve the poverty of the elderly by working as a regular worker in the enterprise, rather than simply working for the elderly.

• 산업경영시스템학회지
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• 제38권4호
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• pp.149-158
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• 2015

Up-to-date manufacturing companies have faced a market-driven environment of pull production order. There should be a difference in operating manufacturing resources according to the type, quantity, and delivery time of manufactured products, because the process situation in pull production is changed by customer orders. And it should be taken into account from the stage of preparing for production such as process design and the placement and utilization of manufacturing resources. However, the feasibility of production plans is limited because most of small manufacturing businesses make production/supply plan of the parts and products assuming that equipment abilities in scheduling is sufficient without managing process standard information systemically. In this study, a discrete event simulation system based on BOM (bill of material), that is F-OPIS (online productivity innovation system), is introduced and a case study on application of the system leading to improving productivities is presented. F-OPIS deals with a decision-problem on production management and it is specialized for small-and- medium sized manufacturing companies. The target company of this case study is a typical small-and-medium sized manufacturing company in Korea, that produces various machined parts. The target company adopts make-to-stock production management to prevent tardy delivery because of fluctuations in demand. Therefore, it is required to apply an efficient inventory control solution for improving productivities. In this paper, based on the constraints of working capacity of manufacturing resources, the bottleneck process is analyzed as production conditions are changed. Consequently, an improvement plan is proposed, that eventually enhances overall utilization rates of resources in the bottleneck process and reduces overall production lead-time and inventory level.

• 대한공업교육학회지
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• 제35권2호
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• pp.82-111
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• 2010

이 연구는 산학(기업 공고) 연계 맞춤형 인력양성 프로그램(이하 '맞춤과정')을 수료하고 입직하여 2년 정도 근무한 수료근로자 3명을 인터뷰하여 그들의 취업 후 습숙경험을 분석한 것이다. 연구자는 2008년 선행된 경력설계 연구를 기반으로 초기습숙의 과정을 의존적 근로자에서 독립적 근로자로 이행하는 단계로 보고, 맞춤과정 수료근로자가 현장에 배치된 이후 약 2년간 어떤 습숙경험을 하는지에 초점을 두고 면담하고, 그 내용을 분석하였다. 분석결과는 다음과 같다. 첫째, 기업이 신입자의 습숙을 돕기 위해 실시하는 안내 및 교육으로서는 회사의 역사 및 현황, 근무수칙, 안전 등을 담은 신입사원 교육, 여러 작업 실무현장의 '맛 보이기', 사수-조수관계 맺어주기, 매뉴얼 및 직무기준 제시 등이었다. 이는 '통과의례' 같은 것으로서 습숙의 기본적인 디딤돌이 된다. 둘째, 습숙을 이끌어가는 상호작용과 자기성찰로서 구조화되어 있는 질책, 구성원간 유대, 경험의 누적과 성찰을 통한 깊은 학습 등이 있었다. 공식적 조치에 의해 안면을 익힌 신입자는 선임자의 질책을 받으며 상당기간(1-2년) 험난한 인고의 과정을 거쳐 질책을 받지 않고 스스로 일을 할 수 있는 수준에 이른다. 수직적 위계질서보다 수평적 유대가 강조되는 조직에서는 쉽게 경험을 공유한다. 그리고 제보자는 자신의 경험을 돌아보아 적응하기, 조직에서 살아남기, 발견한 기술을 함께 공유하고 성장하기와 같은 것을 학습하였다. 셋째, 습숙에 장애가 되는 환경 여건으로는 신입자의 습숙에 대한 숙련자의 경계, 장시간 근로와 여유시간의 결핍, 저임금 등이 있었다. 일반적으로 숙련자들은 신입자에게 경계의식을 갖고 자신이 가지고 있는 암묵지를 노출시키려고 하지 않는다. 그러나 수평적 유대가 강조되는 조직에서는 서로 쉽게 기술을 공유한다. 단순 기술과 저임금의 기업특수기술도 습숙동기를 유발하지 못한다. 연구결과는 맞춤과정 개발시 협약기업이 제시하는 직무뿐 아니라 그 직무수행자들을 위한 습숙지원제도 및 과정 등에 대해서도 분석하여 반영해야 함을 시사한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.687-696
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• 2020

Accounting policies are principles and practices by which an entity uses to recognize, measure and report economic transactions. Improper application of accounting policies can lead to misrepresentation of firms' financial position and performance which consequently results in incorrect accounting information to the users. This paper aims to investigate the factors influencing the choices of accounting policies in small and medium enterprises (SMEs) in Vietnam by reviewing relevant literature to build a research model. The research model comprises of one dependent variable that is income-decreasing accounting procedures and six independent variables namely the firm size, financial leverage, incentives, auditor, accountants, and tax policies. After this, the authors collected primary data from more than 200 questionnaires sent to directors and chief accountants of the SMEs for the period 2018 to 2019. We then used Ordinary Least Squares regression method (OLS) to analyze the data. The results showed that four factors influenced selection of accounting policies in which auditors are associated with income-increasing accounting policies; and there are three factors associated with income-decreasing accounting policies which are, company size, tax and accountant. Especially, the research results indicate that company size has a significant influence on the selection of accounting policies in the SMEs. Based on the results, we propose instructive suggestions for regulators and lawmakers improve choices of accounting policies in the SMEs.