• 제목/요약/키워드: Working capital management

검색결과 93건 처리시간 0.023초

MECHANISATION SYSTEM FOR LARGE SCALE GRAIN MAIZE PRODUCTION IN MALASIA

  • Abu-Hassan, D.;Nor, J.M.;Daham, M.D.M.
    • 한국농업기계학회:학술대회논문집
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    • 한국농업기계학회 1993년도 Proceedings of International Conference for Agricultural Machinery and Process Engineering
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    • pp.158-173
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    • 1993
  • The formulated mechanization packages for grain maize production have performed to the expected limit generating encouraging information. Besides physical feasibility , management factors viz ; production operation sequence, operations scheduling and machinery matching with respect to environment can still limit system suitability. A new production operation sequence was introduced to overcome weed problems and limitations of available working days. Proper operations scheduling will improve the initial soil-crop environment for better seedling establishment, and reduce the (). been identified as key factors to reduce capital investment and cost of proudction .

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FRENCH PROGRAM TOWARDS AN INNOVATIVE SODIUM COOLED FAST REACTOR

  • Martin, Ph.;Anzieu, P.;Rouault, J.;Serpantie, J.P.;Verwaerde, D.
    • Nuclear Engineering and Technology
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    • 제39권4호
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    • pp.237-248
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    • 2007
  • Sodium-cooled fast reactor is considered in France as a potential candidate for a prototype of 4th generation system to be built by 2020. A detailed working program has been launched recently to identify by 2012 the potential improvement tracks for later industrial development of these reactors. The goals for innovation are first identified: Progress of the safety with a special attention to severe accidents risk minimization and mitigation (defense in depth approach); Economic competitiveness of the system mainly by reducing the capital cost, the investment risks by enhancing in service inspection and repair capacities, and raising the availability; Sustainability with fissile material management while reducing the proliferation risk; capacity for long-lived waste transmutation.

인공지능기법을 이용한 기업부도 예측 (Forecasting Corporate Bankruptcy with Artificial Intelligence)

  • 오우석;김진화
    • 산업융합연구
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    • 제15권1호
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    • pp.17-32
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    • 2017
  • The purpose of this study is to evaluate financial models that can predict corporate bankruptcy with diverse studies on evaluation models. The study uses discriminant analysis, logistic model, decision tree, neural networks as analyses tools with 18 input variables as major financial factors. The study found meaningful variables such as current ratio, return on investment, ordinary income to total assets, total debt turn over rate, interest expenses to sales, net working capital to total assets and it also found that prediction performance of suggested method is a bit low compared to that in literature review. It is because the studies in the past uses the data set on the listed companies or companies audited from outside. And this study uses data on the companies whose credibility is not verified enough. Another finding is that models based on decision tree analysis and discriminant analysis showed the highest performance among many bankruptcy forecasting models.

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An Analytic Case Study on the Management of an Upper-level General Hospital(2010-2012)

  • Park, Hyun-Suk;Lee, Jung-Min;Baek, Hong-Suck;Lee, Jun-Ho;Park, Sang-Sub
    • 한국임상보건과학회지
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    • 제2권1호
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    • pp.1-16
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    • 2014
  • Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

상장 이전의 재무활동이 벤처기업의 상장유지(폐지)에 미치는 영향 분석 (A Study on the Impacts of Financial Activities during pre-listing on the Venture Firms' listing(delisting))

  • 전양진
    • 경영과정보연구
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    • 제32권2호
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    • pp.21-46
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    • 2013
  • 본 연구는 벤처기업의 상장이전 재무활동내역들이 상장유지와 상장폐지에 미치는 영향을 분석하였다. 이를 위해 코스닥시장 개설이후 설립된 벤처기업을 대상으로 성공과 실패의 두 기업집단으로 구분하고 집단간에 재무활동변수의 차이유무를 t-test와 로지스틱회귀분석을 한 결과는 다음과 같다. 첫째, 두 집단간에 IPO이전 유상증자 횟수와 유상증자시 할증배율은 유의적인 차이가 있다. 그러나 상장에 소요된 시간은 두 집단간에 통계적으로 유의적인 차이가 없었고, 오히려 상장유지기업 집단이 상장소요시간이 길었다. 둘째, 두 집단간에 IPO에 의한 증자비율은 예측과 달리 유의적인 차이가 없었다. 그러나 이 가설에 대한 추가적인 분석결과 상장유지기업들은 IPO시 할증배율을 높게 유상증자함으로써 증자비율을 증가시키는 자본조달효과를 획득하는 것으로 밝혀졌다. IPO에 의해 조달된 자본의 투자내역에서는 두 기업 그룹간에 투자비율에서 연구개발투자만 제외하고 모두 유의적인 차이가 있었다. 상장유지기업은 공모자금을 운전자본에 더 많이 투자하여 유동성관리(liquidity management)에 주력하는 반면, 상장폐지 기업들은 생산시설과 부채상환에 더 많이 투자한 것으로 나타났다. 연구개발에 대한 투자비율은 두 그룹간에 유의적인 차이가 없었고, 오히려 상장폐지 기업그룹이 평균투자비율이 높게 나타났다. 또한 두 기업집단 사이에 상장후 수익모델의 증가도 통계적으로 유의적인 차이가 없었다.

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지역아동센터 종사자의 전문적 능력, 심리적 자본, 지속경력학습이 직무수행에 미치는 영향 (The Effects of Professional Capability, Psychological Capital and Career-Related Continuous Learning on the Job Performance among Practitioners of Child Welfare Centers)

  • 문영주;김주현
    • 사회복지연구
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    • 제48권1호
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    • pp.113-141
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    • 2017
  • 지역아동센터는 지역사회 최일선에서 아동을 보호할 뿐 아니라 지역사회의 다양한 자원연계를 통해 아동지원 체계를 구축하여 체계적인 서비스를 제공하는 지역사회 방과 후 돌봄의 중심기관으로 발돋움하고 있다. 이제 지역아동센터가 양적으로 성장하면서 질적 체계적 전문적으로 운영하도록 요구받고 있는 것이다. 이러한 점에서 본 연구는 지역아동센터 종사자의 전문적 능력, 심리적 자본, 지속경력학습이 직무수행에 미치는 영향을 살펴보는데 연구의 목적이 있다. 연구목적을 달성하기 위해 2016년 3월 2일부터 3월 25일까지 부산 경남의 지역아동센터 총 460개소에 근무하는 시설장과 실무자를 대상으로 우편 설문을 실시하였다. 그리고 회수된 설문 가운데 성실히 응답한 550부를 최종 분석하였다. 분석결과, 지역아동센터 종사자의 직무수행에는 심리적 자본이 가장 큰 영향을 미치는 것으로 나타났다. 다만 시설장 집단에서는 전문적 능력을 갖출수록 직무수행도가 높아지지만 생활복지사 집단에서는 전문적 능력이 직무수행에 영향을 미치지 않는 것으로 나타났다. 따라서 지역아동센터 종사자의 직무수행도를 향상시키기 위해서는 심리적 자본을 확충하는 것이 가장 선행되어야 함을 알 수 있었다. 이러한 연구결과를 바탕으로, 지역아동센터의 조직관리를 위한 시사점을 도출하였다.

혈액원 노동자의 주관적 건강 상태 관련 요인: 긍정심리자본, 직무스트레스를 중심으로 (Associations Between Perceived Health Status and positive psychology capital and job stress Among Korean Red Cross Workers)

  • 김정애;황지원;박민주
    • 산업융합연구
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    • 제18권6호
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    • pp.75-83
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    • 2020
  • 본 연구는 혈액원 노동자들의 건강한 근무환경 개선을 위한 토대를 제공하고자 작성된 서술적 조사연구이다. 설문지는 2020년 9월 8일부터 10월 31일까지 215부가 수집되었다. SPSS 19.0 통계 프로그램으로 카이제곱검정 및 피셔정확검정(Chi-squared test or Fisher's extract test), 독립표본 t-test, 다중로지스틱회귀분석(Mutiple Logistic Regression)을 하였다. 관련 요인 보정 후 긍정심리자본 및 직무스트레스와 주관적 건강 상태와의 관련성을 평가하기 위해 다중로지스틱회귀분석을 시행한 결과, 일반적 특성 및 업무특성과 주관적 건강 상태와는 관련성이 없었으며, 불건강군과 건강군의 긍정심리자본과 직무스트레스는 유의미한 평균 차이를 각각 보였다(p<.001, p<.001). 긍정심리자본이 한 단위 증가할수록 주관적 건강 상태의 양호한 건강군의 오즈비는 1.1배[95% confidence interval (CI): 1.0-1.1] 유의하게 증가 하였고, 직무스트레스가 한 단위 증가할수록 주관적 건강 상태의 양호한 건강군의 오즈비는 0.9배로[95% confidence interval (CI): 0.8-0.9] 유의하게 감소하는 결과를 보였다.

한국 주얼리 디자인권 실태 및 이용에 관한 연구 (A Study on the Actual Conditions and Usage of Korean Design Right)

  • 장진희;고승근
    • 한국융합학회논문지
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    • 제10권2호
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    • pp.227-233
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    • 2019
  • 주얼리 기업의 경영에 있어 4차 산업과 디자인권의 인식을 알아보고 이를 우리나라 주얼리 산업에 접목함으로서 시대 흐름에 맞는 활용 방안을 제안하기 위해 현재 우리나라 주얼리 산업 현황과 디자인권 실태에 대해 조사하였다. 이론적 배경을 바탕으로 가설을 설정하고 설정된 가설을 중심으로 주얼리 산업 종사자들을 대상으로 4차산업과 디자인권, 경영 마인드, 경영의도에 대해 설문 후 분석하였다. 분석 결과 현재 주얼리 산업에 종사중인 직업과 향후 희망 직업 모두 디자인이 가장 높은 비율로 나타나 우리나라 주얼리 산업은 디자인에 대한 중요도가 높은 것으로 조사되었다. 또한 경영 마인드와 주얼리 산업 경영의 중요요소, 경영 성공 전략으로 모두 디자인이 1순위인 반면, 기술은 마케팅, 자본, 인맥의 요인들 보다 다소 낮은 비중을 차지함을 알 수 있었다. 따라서 시대흐름에 맞는 주얼리 산업의 발전을 도모하기 위해 4차 산업 기술의 적극적인 도입과 디자인권을 함께 운용할 수 있는 융합적 경영 사고가 필요하다.

Spillover Effects in Customer Incivility: Impacts on Frontline Employees' Negative Behaviors

  • Jung, Hyo Sun;Park, Young Mi;Yoon, Hye Hyun
    • 한국조리학회지
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    • 제23권6호
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    • pp.110-117
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    • 2017
  • This study intended to examine transitive relation among customer incivility perceived by deluxe hotel frontline employees, burnout, and deviant workplace behaviors and clarify the moderating effect of employees' stress. A total of 230 employees working in deluxe hotels in Seoul, the capital of Korea, in 2017 comprised the sample in this study. The hypothesized relationships in the model were tested simultaneously by using structural equation modelling (SEM). As results, customer incivility perceived by deluxe hotel frontline employees had significant (p<.001) positive influence on their burnout(${\beta}=.38$, t-value=4.93). Employees' burnout positively influenced their deviant workplace behaviors (${\beta}=.56$, t-value=7.22). In addition, customer incivility was found to positively affect employees' deviant workplace behaviors(${\beta}=.26$, t-value=3.90), and therefore, the moderating role of stress level was not verified. The findings of this study suggested that deluxe hotels are supposed to enhance their frontline service by providing orientation for customers through promotion materials. Limitations and future research directions of this study were also well established and discussed.

글로벌 전자무역에서의 금융지원체인관리 솔루션의 운용현황과 개선방향 - Bolero를 중심으로 - (A Study on the Direction for the Institutional Improvement of Financial Supply Chain Management Solution under Global e-Trade)

  • 채진익
    • 무역상무연구
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    • 제33권
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    • pp.247-275
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    • 2007
  • This paper is to propose the Direction for the institutional improvement of Financial Supply Chain Management(FSCM) Solution which are currently coming into operation under Global e-Trading Platform. The Financial Supply Chain compromise the entire trade processes and information that manage a trader's cash, Accounts payable and receivable, Risk, working capital, and so on in international trade transaction. From a buyer's perspective, this involves the full procurement-to-payment process. For the seller, it is the order-to-cash cycle. Bolero provides the party concerned a e-trade platform which conformed to these fundamental pre-requisites to underpin fully electronic trade. But this FSCM solution have failed to provide the efficient platform to effectively manage the process of Global e-Trade because it does not correspond with e-Trade environment. Therefore, present FSCM system need the institutional improvement as follows: AA) Strengthening the role of the correspondent Bank under e-Trade System, BB) Extending the function of e-Trade intermediary institution, CC) The introduction of Trade Insurance System, etc. So, by streamlining and automating these processes on an open and flexible platform, The party concerned can optimize their trade transaction and maintain better relations with their business partners

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