• 제목/요약/키워드: internal accounting management

검색결과 115건 처리시간 0.022초

C-Engineering Based Industry 4.0 Innovation Networks Sustainable Development

  • Omelyanenko, Vitaliy;Braslavska, Oksana;Biloshkurska, Nataliia;Biloshkurskyi, Mykola;Kliasen, Natalia;Omelyanenko, Olena
    • International Journal of Computer Science & Network Security
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    • 제21권9호
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    • pp.267-274
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    • 2021
  • The article deals with problems of innovation development on a network basis, which require effective mechanisms of innovation communications. In research the organizational aspects of ICT infrastructure development for innovation networks sustainable development based on cooperative marketing principles is considered. The proposed research idea is based on the idea that ICT implementation is based not only on the operational approach for innovation management as a factor of efficiency of internal communications, but also on knowledge economy and post-industrial economy trends. Therefore, the purpose of study is to develop an ICT model of innovation infrastructure to improve its effectiveness (strategic character) and efficiency (operative character) through increasing the efficiency of network communication interactions. Creation of information space and communication tools to support innovation network sustainable development and cooperation activities in research is proposed to be solved with the help of specialized ICT platform. It is shown, that ICT platform of innovation cooperation innovation network is important tool for common work of participants. ICT platform is considered as an integrated information system designed to automate business processes related to the sustainable development of innovation network, segment management and integration with HEI information systems and industrial cooperation. The main factors that determine the need to use a special ICT platform for innovation network cooperation were considered. The main issues of concurrent engineering (C-technology) application in high-technology industries and innovation cooperation for integrated product development were studied.

빅 데이터 환경하에서 프로세스 마이닝을 이용한 구매 감사 통합 실시간 모니터링 시스템에 대한 연구 (A Study on Procurement Audit Integration Real Time Monitoring System Using Process Mining Under Big Data Environment)

  • 유영석;박한규;백승훈;홍성찬
    • 인터넷정보학회논문지
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    • 제18권3호
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    • pp.71-83
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    • 2017
  • 최근에는 프로세스 마이닝의 최대 강점을 활용함으로써, 기업 조직의 감사 업무에 적극적으로 활용하기 위한 다양한 연구 활동이 활발히 진행 중에 있다. 한편 기업 조직의 중요한 경영 활동중의 하나인 구매 부문 감사 시 빅 데이터 환경 하에서 생성된 방대한 데이터를 프로세스 마이닝을 이용하여 체계적이고 효율적으로 분석하고 감사 측면에서 위험 관리 사전 모니터링 하는 관련 연구는 미흡한 실정이다. 본 연구에서는 기업현장에서 발생되는 대량의 데이터들을 단순하게 사후에 모니터링하는 수준에서 벗어나 기업의 구매 부문에서 이상 징후들을 사전에 탐지하고 사고를 미리 방지하기 위하여 하둡 기반의 내부 감사 통합 실시간 모니터링 시스템을 구현하고자 한다. 이렇게 구현된 시스템을 통해 발주한 구매 자재의 납기관리 강화, 구매원가 절감, 경쟁력 있는 협력업체 관리, 사기 발생 억제, 규정준수, 내부통제 회계제도 준수 및 강화를 실현하고자 한다. 이러한 목적을 달성하기 위해 프로세스 마이닝을 이용하여 데이터를 효율적으로 분석하고 하둡기반의 시스템을 구축함으로써 이 결과로 구매감사 통합 실시간 모니터링 방식을 활용하여 실시간으로 실행할 수 있는 정보 제공이 가능하게 되었다. 또한, 통합적인 관점에서 입체적으로 업무 상태를 관리할 수 있게 되었고, 상시 모니터링 보다 대량의 작업을 실시간에 빠른 속도로 처리하게 됨으로써 구매 감사 품질개선 및 구매 프로세스 혁신의 효과가 나타났다.

트리플 힐릭스와 대학 창업보육의 발전방안 (A Study on the Development of the Triple helix and University-Business incubation)

  • 설명환;최종인
    • 벤처창업연구
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    • 제13권3호
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    • pp.99-112
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    • 2018
  • 본 연구는 트리플 힐릭스 (Triple Helix) 관점으로 대학의 창업보육을 살펴봄으로써 대학 창업보육과 관련된 연구의 보완과 발전방안을 제시하고자 한다. 이를 위해 국내 외 창업보육과 관련된 트리플 힐릭스 (Triple Helix) 논문을 분석하였으며 이를 통해 트리플 힐릭스(Triple Helix)와 대학 창업보육을 연계하여 살펴보았다. 첫째, 대학 창업보육의 혁신을 위해 운영인력에 대한 충분한 역량 확보가 우선되어야 한다. 이를 위해 다양한 관점에서의 연구와 정책적 함의가 우선 선행되어야 할 것이다. 둘째, 창업보육의 협력관계는 몇 번의 정태적인 협력관계가 아닌 유기적이며 동태적인 협력관계로 이어져야 한다. Top Down 방식이 아닌 Bottom Up으로 창업보육 프로그램을 함께 운영하는 내부에서의 혁신을 바탕으로 창업보육을 기획하고 창의적인 아이디어를 통해 변혁을 이끌어야 한다. 셋째, 창업보육의 동태적 협력을 위해 각 주체 간의 조직마다 상황에 맞는 경계관리활동(Boundary Spanning)을 파악하고, 흡수역량으로 이어질 수 있도록 조직에 대한 관리와 실천이 우선되어야 한다. 본 연구에서 제시한 각 주체 간 경계활동과 지식변환에 관해서는 추후 연구과제로 남기며 혁신적인 대학 창업보육의 발전을 기대해본다.

Building a Sustainable Competitive Advantage for Multi-Level Marketing (MLM) Firms: An Empirical Investigation of Contributing Factors

  • Keong, Lee Siew;Dastane, Omkar
    • 유통과학연구
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    • 제17권3호
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    • pp.5-19
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    • 2019
  • Purpose - The purpose of this research is to investigate the factors contributing to sustainable competitive advantage for multi-level marketing (MLM) firms in Malaysia. The selected variables in this study are company image, product innovation, leadership, distributor rewards system and distributor training system. Research design, data, and methodology - Quantitative research method is employed with collected sample size of 398 respondents using judgmental sampling technique. Normality and reliability test were performed in the first stage utilizing SPSS 22 and Confirmatory Factory Analysis (CFA) and variance analysis were obtained in the subsequent stage, following up with the overall fit of the measurement model, Structural Equation Model (SEM) using AMOS 22 with maximum likelihood estimation to assess the internal consistency, convergent validity and discriminant validity. Results - The research findings show that company image, leadership, distributor rewards system and distributor training system were supported and are factors affecting the sustainable competitive advantage of MLM companies in Malaysia. However, in this study, product innovation was not supported but this result does not depict that it is trivial and inconsequential in maintain sustainable advantage. Conclusion - Companies can build sustainable competitive advantage by focusing on these contributing factors. Several other comments and implications were brought to light and discussed in the paper.

A Study of Economic Value Added Disclosures in the Annual Reports: Is EVA a Superior Measure of Corporate Performance?

  • Bhasin, Madan Lal
    • 동아시아경상학회지
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    • 제5권1호
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    • pp.10-26
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    • 2017
  • This paper explains the concept of Economic Value Added (EVA) that is gaining popularity in India. We also examine whether EVA is a superior performance measure, both for corporate disclosure and for internal governance. Of late, companies in India have started focusing on shareholders wealth creation by adopting value-based models for measuring shareholder value that helps to align managerial decision-making with the firm preferences. In recent years, the EVA framework is gradually replacing the 'traditional' measures of financial performance on account of its robustness and its immunity from 'creative' accounting. Even though some leading Indian companies have already joined the band wagon of their American counterparts in adapting the EVA-based corporate performance systems, many other are hesitating as there is no strong evidence that the EVA system works in India. Till now, EVA disclosures are "not mandatory for the Indian companies." Also, we examine the value-creation strategies of selected Indian companies by analyzing whether EVA better represents the market-value of these companies in comparison to conventional performance measures. The study indicates that "there is no strong evidence to support Stern Stewart's claim that EVA is superior to the traditional performance measures in its association with MVA." As part of this study, we have also extensively surveyed the EVA disclosures in the Annual Reports made by the same sample group of 500 corporations from India.

본국 정부지원이 기업의 국제화 성과에 대한 효과: 중국기업을 대상으로 한 실증적 연구 (The Effects of Home Country Government Support on International Business Performance: Evidence from Chinese Firms)

  • 장약남;오한모
    • 아태비즈니스연구
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    • 제9권1호
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    • pp.91-106
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    • 2018
  • An appreciable number of Chinese firms have successfully expanded their businesses into foreign economics although they have limited resources. Advocating that home country government supports can mitigate firms' resource-disadvantages in international expansions, we attempted to investigate whether and how the Chinese government's support enables Chinese firms to compete in foreign markets. Based heavily on the knowledge-based theory of the firm and the resource-based theory of the firm, we developed a model that explain and predicts the effects of home-country government-supports on superior financial performance. The model was empirically tested using a accounting dataset regarding Chinese firms' 323 international expansion events from 2008 to 2015. Empirical evidence presents that the Chinese government's support has a positive effect on Chinese firms' international success and that these firms' marketing, technological, and managerial resources positively moderate the effect of the government support on the firms' international success. Nonetheless, because we employed an event-study method, the limitations of the method can be applied to the current research. In addition, because of the empirical context, the results of the research might lack generalizability. We, however, provided an understanding how firms from emerging countries can succeed in international expansions specifically when they have lack of resources for international competition.

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The Influence of Intellectual Capital Elements on Company Performance

  • EKANINGRUM, Yulliana
    • The Journal of Asian Finance, Economics and Business
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    • 제8권1호
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    • pp.257-269
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    • 2021
  • Intellectual capital is becoming a crucial factor for a firm's long-term profit and performance in the knowledge-based economy as more firms identify their core competence as invisible assets rather than visible assets (Itami, 1987). The company was encouraged to measure financial and non-financial factors, including the customer perspective groups, the internal business process, learning and growth perspective, then to link all these measurements in a coherent system. This paper seeks to investigate the influence of intellectual capital elements on company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource-Based View (RBV) considers intellectual capital as resource and capability to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2017-2019. Results show that human capital directly has positive influences on innovation capital, customer capital, and process capital. Innovation capital has positive, but less significant influence on process capital, which in turn influences customer capital. Human capital and process capital also influence customer capital. Finally, customer capital contributes to performance. This study helps management to identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

균형성과지표(BSC) 개념의 건설기업 성과평가모델 개발에 관한 연구 (A Study on the Development of Performance Evaluation Model Utilizing BSC(Balanced Score Cards) for Construction Firms)

  • 신규철
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2002년도 학술대회지
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    • pp.27-34
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    • 2002
  • 정보와 지식의 활용 제고는 건설기업에게도 중요한 경영목표의 하나이며 이러한 내외부 경영환경의 변화는 전통적인 재무제표에 의한 기업의 성과평가만으로는 그 다양한 경영성과를 평가하는데 한계를 가지게 되었다. 이러한 기업의 다양한 내외부 경영성과를 평가하기 위해서는 기업의 핵심역량에 대한 새로운 성과평가의 모델이 요구되고 있다. 그러므로 전통적인 재무적 평가지표에 더하여 고객지표, 학습과 성장지표, 내부프로세스지표의 4개 평가지표를 종합적으로 포함하는 균형성과지표인 BSC(Balanced Score Cards)개념을 건설기업에 적용하여 건설기업의 특성에 맞는 새로운 성과평가모델을 제시하고자 하였다. 이를 위하여 국내외 건설기업의 비전과 전략을 분석하여 전략적 특성의 공통점을 건설기업의 특성으로 먼저 파악한 뒤, 건설기업의 경영목표에 대한 성과관리의 측면에서 건설기업의 경영환경에 맞는 성과평가의 모델을 개발하고 성과평가지표들의 사례를 제시하였다.

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대학수업에서 교수의 이미지메이킹이 학습자의 수업만족 및 수업몰입에 미치는 영향 (The effect of professor's image-making on college student's class satisfaction and class commitment)

  • 정혜림;박선주
    • 한국의상디자인학회지
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    • 제23권3호
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    • pp.73-85
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    • 2021
  • The purpose of this study is to understand the influence of the professor's image making (internal, external, social image) perceived by college students on instructional outcomes. The influence of the professor's image making on class satisfaction and class commitment was analyzed, and the mediating effect of class satisfaction and the relationship between class satisfaction and class commitment in the relationship between image making and class commitment was considered. First, it was found that the external image and social image of the professor had a significant effect on class satisfaction. The level of interpersonal relations, such as communication, manners, manners, and intimacy as well as the management of external expressions, clothing style, makeup, hair, gestures, postures, attitudes, voices, speech, and speech speed brings satisfaction to the class. Second, it was found that the professor's inner image, outer image, and social image had a significant effect on class commitment. In order to satisfy the students' immersion in class, professors are required to manage internal, external, and social images. Third, it was found that class satisfaction had a significant effect on class commitment. If the class satisfaction is high, it means that class immersion also increases. Fourth, as for the social image of a professor, it was found that class satisfaction had a completely mediating effect in the relationship between class commitment, and the external image of a professor was found to have a partial mediating effect in class satisfaction in the relationship between class commitment. It was found that the social image of professors perceived by college students improve class satisfaction, and this improves class satisfaction further enhances class immersion.

우리나라 임가경제조사를 위한 입목자산가치 평가방법 연구 (A study on Appraisal Methods of Timber Assets for the Forestry Household Economy Survey in Korea)

  • 김영환;원현규;이호상;정세경
    • 한국산림과학회지
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    • 제97권1호
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    • pp.77-82
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    • 2008
  • 우리나라의 산림자원은 그 양적인 증대에도 불구하고, 임업의 낮은 채산성으로 인해 아직까지 경제적인 자산으로서의 가치를 충분히 인정받지 못하고 있으며, 임가경제통계나 국부통계 등 국가통계에서도 입목자산과 관련해서는 통계자료가 명확하게 제시되지 못하고 있는 실정이다. 따라서 본 연구는 우리나라 입목자산가치를 올바르게 평가하기 위한 방법 및 국가통계 산출 시스템을 구현하는데 최종적인 목적이 있으며, 이를 위하여 기존의 입목자산 관련 국내외 평가 사례 및 문헌 조사를 통해 다양한 평가방법들의 이론과 적용상의 현실적인 문제점들에 대해서 분석하였으며, 분석된 결과를 토대로 평가 대안들을 도출하고 그 타당성을 검토하였다. 본 연구 결과, 임가경제조사를 통한 우리나라 임가의 입목자산가치 평가를 위해서는 벌기령 미만의 산림은 내부투자수익율법으로, 벌기령 이상의 산림은 시장가역산법을 적용하여 평가하는 방법이 가장 합리적인 대안으로 제시되었다.