• 제목/요약/키워드: financial performance evaluation

검색결과 301건 처리시간 0.025초

관리자와 조리사가 인식하는 한식당 운영 관리에 대한 중요도와 수행도 평가 (Evaluation of Importance and Performance for Operation Management by Managers and Chefs at Korean Restaurants)

  • 이나영;이주연;곽동경
    • 동아시아식생활학회지
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    • 제24권5호
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    • pp.585-603
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    • 2014
  • The purposes of this study were to investigate managers' and chefs' perception on importance and performance of operation management of Korean restaurants, and to examine Importance-Performance Analysis (IPA) for operation management. A total of 342 managers and chefs working at Korean restaurants in Seoul and Gyeonggi province were surveyed and 314 responses were returned. Excluding responses with missing data, 250 responses were used for data analysis. In terms of importance of operation management attributes, 'sanitation management (4.38)' category received the highest scores, followed by 'facility and equipment management (4.35)', 'service management (4.17)', 'production management (4.04)', 'inventory and financial management (4.04)' and 'marketing (3.25)'. In terms of performance, the highest operation management attribute was associated with 'sanitation management (4.00)', followed by 'facility and equipment management (3.80)', 'production management (3.69)', 'inventory and financial management (3.55)', 'service management (3.51)' and 'marketing (2.53)'. As the results of IPA, 'customer care and hospitality education for hall servers', 'training hall servers for menu explanation to customers', and 'neat appearances and clean uniforms of the hall servers' fell into the Quadrant II(concentrate here).

The Effects of Socially Responsible Activities on Management Performance of Internationally Diversified Firms: Evidence from the KOSPI Market

  • AN, Sang Bong;YOON, Ki Chang
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.251-265
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    • 2021
  • It seems a common sense that corporate social responsibility (CSR) is a key driver to attain business sustainability. Nevertheless, there has been little research on the performance of socially responsible activities, including economic and environmental responsibility activities in internationally diversified firms. The purpose of this study was to evaluate the effects of CSR activities on management performance. For this evaluation, an empirical analysis was conducted with a total of 2,520 cases, selected from companies listed on the Korea Composite Stock Price Index market for six years from 2013 to 2018. As proxies for management performance, financial date such as a total asset net profit ratio and a total asset-operating ratio were used. A multivariate regression analysis was conducted to test hypotheses. The results of this analysis indicated that firms in the CSR outstanding group are significantly higher than other groups in management performances. In addition, CSR activities of internationally diversified firms positively influence their total asset net profit ratio and total asset-operating ratio. The results suggested that CSR activities of these firms can play a significant role in enhancing management performances amid the economic status of Korea, where a degree of export dependency is high.

의료기관의 지역 내 경쟁정도와 경영성과간의 융복합적인 관계(지방의료원을 중심으로) (Complex relationship between Hospital management performance and the degree of the regional competition (Focusing on the Regional Public Hospital))

  • 이진우
    • 디지털융복합연구
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    • 제13권10호
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    • pp.405-413
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    • 2015
  • 본 연구는 지방의료원의 경쟁 수준의 정도를 측정하여 재무성과와의 관련성 분석 후 효과적인 경영전략을 수립할 수 있는 기초자료를 제공하는데 있다. 조사기간은 지방의료원의 HHI(허핀달-허쉬만)지수와 경영성과를 알 수 있는 2010년부터 2012년까지 3년간을 평가기준으로 하였으며, 총 31개의 의료원을 조사대상으로 선정하였다. 결론을 보면, 집중시장일수록 재무성과가 높은 것으로 나타났으며, 지역 내 경쟁정도와 재무지표 간의 유의한 상관관계가 나타났다. 지방의료원은 지역 내 경쟁력과 공공성을 확보하기 위한 정책수립과 실행을 위해서는 지역 의료시장의 경쟁정도와 그에 따른 추이를 파악이 요구된다. 지방의료원이 타 의료기관관의 경쟁력의 우위를 선점하기 위해서는 의료서비스 제공의 향상과 자본 투자 등의 선별적인 전략이 고려되어야 할 것이다.

A QUANTITATIVE APPROACH FOR ASSESSING THE OVERSEAS BUSINESS CAPABILITIES OF CONSTRUCTION FIRMS

  • Hae Beom Yang;Woosik Jang;Kang-Wook Lee;Heedae Park;Seung Heon. Han;Hyun-woo You
    • 국제학술발표논문집
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    • The 5th International Conference on Construction Engineering and Project Management
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    • pp.308-314
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    • 2013
  • Although global construction spending has experienced slow growth due to consecutive economic crises, global contractors have consistently attempted to expand their overseas market share, leading to more intense competition among contractors in the international construction market. In this market environment, owners, clients and financial institutions require reasonable and systematic criteria to effectively assess the business capabilities of international construction firms. However, the existing evaluation methods for construction firms rarely consider overseas-focused business capabilities. To address this problem, this study proposes a quantitative approach to assessing the overseas business capabilities of international construction firms. The limitations of existing approaches are reviewed, and the capabilities required to perform overseas businesses are analyzed through expert interviews. Finally, 18 evaluation indices are suggested in four categories: technology resources, project management, experience and performance, and sustainability. The relative weight of each index is determined according to the Analytical Hierarchy Process (AHP) method, and a preliminary investigation of 11 Korean construction firms is conducted. The proposed method is expected that it will provide the rational criteria for international owners, clients, and financial institutions for decision-making and for evaluating international contractors.

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Strategic Planning and Firm Performance: The Mediating Role of Strategic Maneuverability

  • KORNELIUS, Hermas;SUPRATIKNO, Hendrawan;BERNARTO, Innocentius;WIDJAJA, Anton Wachidin
    • The Journal of Asian Finance, Economics and Business
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    • 제8권1호
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    • pp.479-486
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    • 2021
  • This study aims to explore the relationships between strategic planning, strategic maneuverability, and firm performance in the current dynamic business environment. It employs a quantitative research method and reports on a survey, using a questionnaire, of service companies in Indonesia's oil and gas industry. Of the 337 companies selected by simple random sampling from a vendor database, responses were received from 70 companies. The analysis was performed using Partial Least Square Structural Equation Modeling and SmartPLS software. The analysis consisted of descriptive statistics, evaluation of the measurement model, evaluation of the structural model, and hypotheses testing. The results show that both strategic planning and strategic maneuverability have a positive relationship with firm performance. In addition, there is a positive relationship between strategic planning and firm performance through the mediating role of strategic maneuverability. The findings suggest that the organizational agility, organizational flexibility, and organizational responsiveness that constitute strategic maneuverability have a positive direct and indirect effect on firm performance, namely financial performance, customer performance, internal process performance, and learning and growth. This study contributes to the strategic management literature and the theory of maneuvers by providing empirical evidence on the relationship between strategic planning, strategic maneuverability, and firm performance.

클라우드 컴퓨팅에 대한 조직 행동의 이해: 조직의 클라우드 컴퓨팅 구현과정에 영향을 미치는 요소와 변혁적 리더쉽의 조절효과 (Understanding Organizational Behavior regarding Cloud Computing: Determinants Impacting on the Implementation Process of Cloud Computing and the Moderating Effect of Evolutional Leadership)

  • 김상현;김근아
    • 한국정보시스템학회지:정보시스템연구
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    • 제25권4호
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    • pp.37-61
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    • 2016
  • Purpose This study examines firms at various industries to identify key organizational characteristics that positively drive the evaluation of cloud computing. In addition, this study tests the impact of one's evaluation has on the adoption and integration of cloud computing within their respective firm. Design/methodology/approach A total of 172 responses from various firms currently using cloud computing service were analyzed using the structural equation modeling(SEM). Findings Results show that organizational Needs(Mobility and Job Relevance), Perceived Factors(Relative Advantages and Cost Savings), and Organizational Readiness(Technical Knowledge, Financial Supports, and Managerial Supports) have a significant impact on cloud computing evaluation; and evaluation influences its adoption, and integration. However, two variables(IT Performance Gaps and Compatibility) have no significant impact on cloud computing evaluation. Finally, Evolutional Leadership has a significant moderating effect within the relationship among variables in the process of cloud computing implementation.

인터넷 벤처비즈니스 평가체계에 관한 연구 (A Study on the Performance Evaluation System of Internet venture Business)

  • 이명호;이우형;손성혁
    • 한국경영과학회지
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    • 제26권3호
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    • pp.21-37
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    • 2001
  • Riding on the wave of the information technology revolution, a slow of internet venture businesses (IVB) came into being. Hence, one of the recent developments in Korean capital market has been the proliferation of IVB, which is in accordance with the worldwide trend of ‘new economy’. Although the fair valuation is crucial for the nourishment of IVB, it is difficult to apply traditional valuation methods to these firms without reservation. It is due to the facts that most venture firms have little records of performance, grow unprecedently fast, and have highly uncertain future. The main purpose of this study is to suggest performance evaluation system of IVB and to develop KPE (Key Performance Indicators). Our empirical study is based upon Kaplan & Norton’s Balance Scorecard (BSC) approach. Specifically, our research has been conducted by the following two subsequent procedures: Firstly, seven internet venture firms have been selected and their executives have been interviewed by FGI(Focus Group Interview) method. Based upon these results, performance indicators have been developed. Secondly, by using the above mentioned BSC items (i.e., financial perspective, customer perspective, internal perspective and innovation & learning perspective), questionnaires have been constructed and sent to IVB through e-mail as well as over the Fax. Among the collected 110 samples, reliable 106 samples have been used to build BSC model and to draw our conclusion. In the future study, it would be much better to consider the role of strategy in IVB and the causal relationship among Key Performance Indicators of BSC.

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ARM/NEON 프로세서를 활용한 NIST PQC SABER에서 Toom-Cook 알고리즘 최적화 구현 연구 (Optimization Study of Toom-Cook Algorithm in NIST PQC SABER Utilizing ARM/NEON Processor)

  • 송진교;김영범;서석충
    • 정보보호학회논문지
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    • 제31권3호
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    • pp.463-471
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    • 2021
  • NIST(National Institute of Standards and Technology)에서는 2016년부터 양자컴퓨팅 환경을 대비하여 양자내성암호 표준화 사업을 진행하고 있다. 현재 3라운드가 진행 중이며, 대부분 후보자(5/7)는 격자기반 암호이다. 격자기반 암호는 효율적인 연산 처리와 적절한 키 길이를 제공하여 다른 기반의 양자내성 암호보다 리소스가 제한적인 임베디드 환경에서도 적용이 가능하다는 평가를 받고 있다. 그중 SABER KEM은 효율적인 모듈러스와 연산 부하가 큰 다항식 곱셈을 처리하기 위해 Toom-Cook 알고리즘을 제공한다. 본 논문에서는 ARMv8-A 환경에서 ARM/NEON을 활용하여 SABER의 Toom-Cook 알고리즘에서 평가와 보간 과정에 대한 최적화 구현 방법을 소개한다. 평가과정에서는 ARM/NEON의 효율적인 인터리빙 방법을 제안하며, 보간 과정에 서는 다양한 임베디드 환경에서 적용 가능한 최적화된 구현 방법론을 소개한다. 결과적으로 제안하는 구현은 이전 레퍼런스 구현보다 평가과정에서는 약 3.5배 보간과정에서는 약 5배 빠른 성능을 달성하였다.

재정성과 목표관리제도에 대한 전문가 인식도 분석: 법무부를 중심으로 (Analysis of Expert Recognition on the Performance Monitoring System: Focused on Ministry of Justice)

  • 문광민
    • 한국콘텐츠학회논문지
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    • 제18권3호
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    • pp.390-398
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    • 2018
  • 본 연구는 현재 운영되고 있는 재정성과목표관리제도의 운영실태를 분석하고 이를 바탕으로 개선방안을 마련하고자 하였다. 이를 위하여 형사사법 행정기관 중 하나인 법무부의 성과관리체계 및 성과지표의 구성현황을 살펴보았으며, 특히 최근 5년간 제기되어 온 법무부의 성과관리 관련 문제점들을 성과계획과 성과보고 두 부문으로 나누어 검토하였다. 현행 성과관리 체계의 적절성에 대해서는 전반적으로 다소 적절하다고 보고 있지만, 성과목표 달성도를 측정하기 위한 성과측정 방식에 대해서는 부정적으로 인식하고 있으며, 성과목표의 국민의 관심사항 반영 정도에 대해서도 전문가들은 상대적으로 낮게 평가하였다. 이와 함께 달성하기 쉽고 측정하기 용이한 지표 선정 경향이 있다는 지적과 같이 전반적으로 법무부의 성과지표 설정 및 측정에 대해 비판적인 의견이 많았다. 이러한 문제점을 개선하기 위하여 대표성이 높은 성과지표를 설정할 수 있도록 중요도를 더욱더 강조하고 확대 반영할 필요가 있다는 의견이 높게 나타났다. 이러한 분석결과를 바탕으로 정책적 시사점을 도출하고 재정성과목표관리제도 개선을 위한 몇 가지 대안을 제시하였다.

정보화 효과지표의 업종별 분석 (Analysis of the Indices for Economic Effects through Informatization According to Industry Types)

  • 이상천;홍정완
    • 산업공학
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    • 제14권4호
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    • pp.421-428
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    • 2001
  • The economic effects of informatization are differently occurred according to industry types. Thus an evaluation methodology which reflects the industry type characteristics of informatization is needed. In this paper, we develop and analyze the indices for evaluating economic effects through informatization according to industry types, such as manufacturing, construction, financial services and marketing services. The factors related to performance of enterprise informatization can be defined as cost factors, effect factors, risk factors and influence factors. Effect factors are defined as quantitative or qualitative performance of informatization and classified into operational effect factors and strategic effect factors. The influence factor is defined as characteristics of informatization for industry types, that is, value chain of business and business products or services. Economic effect indices are classified according to the activity of business value chain. Economic effects indices of this research can be expected to play a role of general and standardized factors for economic evaluation of industry informatization.

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