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      • KCI등재

        전략적 인적자원관리가 직무만족에 미치는 영향 : 집단적 노사협력수준의 조절효과를 중심으로

        박숙희,김도근 한국기업경영학회 2014 기업경영연구 Vol.21 No.5

        The purpose of this study is to investigate the influence of strategic human resource management practices on job satisfaction and to verify the effectiveness of collaborative level of labor and management between strategic human resource management and job satisfaction. Recently, the main enterprises and organizations which recognize the importance of Strategic human resource development have interest in this topic. And this subject is studied in various ways. Strategic human resource management can be defined as tools to make smart and to formulate the needs for human resources management. According to the universal approach, the elements of Strategic human resource management are specific employment, training, a reward to link performance, job design, information sharing, communication, reducing difference between level, and employment security. And the world today is acknowledging the cooperation between the labor and management as a core element in reinforcing the effectiveness of strategic human resource. To achieve the goal of this study, analysis of research was done based on the data collected from 432 samples from 53 different business organizations which are membership in the union after a research model was developed through theoretical contemplation. The analysis was done by using SPSS. And the statistical techniques used in this study were one way ANOVA, scheffe analysis, frequency analysis, reliability test, factor analysis, correlation analysis, hierarchical regression analysis. Findings from the empirical analysis of the study can be summarized as the following. First, it is found that training, job design, information sharing, communication and employment security, sub-variables of strategic human resource management affected job satisfaction of employees in positively. Second, the collaborative level of labor and management will to raise their impact between the strategic human resource management and job satisfaction. These are a reward to link performance, job design, information sharing, reducing difference between levels and employment security. On the basis of the summary, the following conclusions were drawn. The Strategic Human Resources Development is one of the main asset to strengthen organizational capacity and this creates a sustainable competitive advantage. Thus, the Strategic Human Resource Management aims to secure continual competitive advantage by developing one’s capacity to the full extent and the employment relation management must be a series of innovative integration. And the labor management cooperation will control between strategic human resource management and job satisfaction. Therefore, management and employee should work together and manage in order to enhance its efficiency. This is the main implications. 본 연구의 목적은 노동조합이 있는 기업을 대상으로 전략적 인적자원관리관행이 직무만족에 어떠한 영향을 미치는지를 파악하고, 집단적 노사협력수준이 이들의 관계를 조절하는지 여부를 살펴보고자 하는 것이다. 전략적 인적자원관리란 조직구성원들이 조직목표달성과정에서 전략적 수준에서의 인적자원관리의 필요성을 공식화하고 도구화하기 위한 모든 활동의 총합으로 정의되어진다. 전략적 인적자원관리의 접근법 중에 보편적 접근법을 따르면 선별적 채용, 광범위한 교육훈련, 성과연계보상, 참여적 직무설계, 정보공유, 의사소통, 지위격차해소, 그리고 고용보장의 정도가 전략적 인적자원관리의 개별관행으로 결정되어진다. 본 연구의 목적을 달성하기 위하여 선행 연구에 대한 이론적 고찰을 거쳐 노동조합이 있는 53개 기업, 432명으로부터 수거된 설문자료를 분석하였고 이를 통해 얻은 결과는 다음과 같다. 첫째, 전략적 인적자원관리관행 중 선별적 채용, 성과연계보상, 참여적 직무설계, 의사소통, 고용보장의 정도 등의 요인이 직무만족에 긍정적인 영향을 미치는 것으로 나타났다. 둘째, 집단적 노사협력수준이 높을수록 성과연계보상, 참여적 직무설계, 정보공유, 지위격차해소, 고용보장의 정도 등이 조직역량 강화를 위한 주요자산 중의 하나인 직무만족에 영향을 주고 나아가서 지속적인 경쟁우위를 창출 가능하게 하는 요인임을 확인시켜 주었다. 또한 집단적 노사협력수준이 전략적 인적자원관리와 직무만족과의 관계를 조절하고 있다는 사실을 검증하였고 이를 통해 전략적 인적자원관리의 구축 및 실행의 효율성을 높이기 위해서는 집단적 노사협력수준을 높여야 한다는 시사점을 보여준다

      • KCI등재

        A Study on the Impact of Management's Strategic Leadership and Management Strategy on Organizational Performance : Focusing on Small and Medium Venture Companies

        Moon Jun Kim 한국인터넷방송통신학회 2020 Journal of Advanced Smart Convergence Vol.9 No.1

        We study empirically analyzes the relationship between the leadership styles and management strategies of executives perceived by members of small and medium venture companies through organizational performance through SPSS 24.0. The empirical results are as follows. First, the hypothesis that the strategic leadership of the one-level management team had a significant influence on the management strategy showed that strategic leadership (strategic direction, strategic control, maintaining effective organizational culture, ethical management, human resource development, competency development) The relationship between positive cost, strategy of differentiation, and strategy of concentration was positive. Second, the hypothesis 2 management strategy (cost advantage strategy, differentiation strategy, centralization strategy) was statistically significant for both organizational performance (financial performance and non-financial performance). Therefore, management strategy implemented by management acts as a factor to improve organizational performance. Therefore, the execution ability of management strategy should be strengthened. Third, hypothesis 3 (Strategic Direction, Strategic Control, Maintaining Effective Organizational Culture, Ethical Management, Human Resource Development, Competency Development) could be identified as an important role factor for financial and non-financial performance. The organizational performance of SMEs has been a key factor in the strategic leadership and management strategy implemented by management. Therefore, the establishment and implementation of various practical measures to upgrade this were continuously required.

      • KCI등재

        호텔경영의 연구동향과 전략적 시사점

        최기탁 한국이벤트컨벤션학회 2018 이벤트 컨벤션 연구 Vol.14 No.1

        This study aims at drawing research trends and implications for strategic management of hotels. In order to analyze research trends of strategic hotel management, 47 articles published at the Web of Science database between 2013 and 2017 were selected. And citation indies from the Web of Science were used to draw research implications. Two analyzing methods were adopted to conduct its research purpose. One was classifying hotel management into 6 categories: company-level, personnel and organization, marketing, finance and accounting, operation management, and information management. The other one was categorizing hotel management articles into 5 strategic steps: mission and goal, internal environment, external environment, strategy formulation, and strategy implementation. The research result shows that among 6 hotel management types, the most number of articles were published at the finance and accounting sectors but more articles were cited in the sector of operation management. On the other hand, among 5 strategic management steps, the research sector of internal environment was dealt with the most but mission/objective and strategy implementation the least. As all the strategic management steps are organically connected, it is strongly recommended that all the strategic management steps should be studied on the whole. And then, research about mission and objective is required, for they give criteria to take other strategic management steps.

      • KCI등재

        경영전략 실행 관점에서 전략적 인적자원개발의 역할 탐색

        정은정 ( Eun Jung Jung ) 한국인력개발학회 2013 HRD연구 Vol.15 No.3

        전략적 인적자원개발은 인적자원개발이 전량경영 차원에서 실행됨으로써 조직의 전략적 목표 달성에 기여할 것으로 기대되어 왔다. 그러나 전략적 인적자원개발이 어떠한 구체적 역할을 통해 전략경영에 기여할지에 대한 논의는 미흡한 현실이다. 이에 본 연구는 경영전략 실행 관점에서 전략적 인적자원개발의 역할을 탐색하는 데 그 목적이 있다. 이를 위하여 문헌연구를 토대로 전략적 인적자원개발의 역할을 규명하고 각 역할별 하위 역할을 탐색하였다. 먼저 경영전략 실행에서 인적자원의 질이 핵심 성공 요인으로 간주된다는 점에서 경영전략 실행의 개념과 구성요소를 분석하여 시사점을 분석하였다. 다음으로 전략적 인적자원개발의 개념을 고찰하여 전략적 인적자원개발의 주요 역할을 전략적 역량관리·성과관리·변화관리로 상정하였다. 전략실행 및 인적자원개발의 추가적인 문헌분석을 통해 경영전략 실행 관점에서 각 역할별 하위 역할을 도출하고 이를 제시하였다. 더불어 이들 역할에 기반한 전략적 인적자원개발의 개념적 모형을 제안하였다. 이를 토대로 전략적 인적자원개발의 역할에 대한 학문적·실천적 시사점을 논의하였다. Although strategic human resource development has been cited as the important function of human resource development, the results of researches of strategic human resource development have not been developed in its full extent. This article diagnoses one of the reasons of this problem as not being explored the concrete role of strategic human resource development in strategic management. Because strategic human resource development is a stressed concept linking human resource development with strategic management. Accordingly, this article explores the role of strategic human resource development in strategic management, specifically, strategic implementation. The process of strategic management includes strategic planning and strategic implementation. Human resource is regarded as a key success factor of strategic implementation. In this point of view, exploring the role of strategic human resource development in strategic implementation is regarded as suitable way to suggest the definite role of strategic human resource development. To achieve this, literature of strategic implementation and strategic human resource development are analyzed. As the result of analysis of literature, three roles of strategic human resource development - strategic competency management, strategic change management, strategic performance management - and sub roles are suggested. Academic and practical suggestions are made based on the result of this article.

      • KCI등재

        기술창업시 전략적 지향성이 창업성과에 미치는 영향

        장동관,송인암,황희중 한국유통과학회 2013 유통과학연구 Vol.11 No.10

        Purpose-Appropriate response to the fast changing economic environment determines SMEs’ competiveness in the era of globalization and open market and, therefore, government policies to strengthen SME’s competitiveness will be very important in the future. It is time to investigate the element of strategic orientation that is necessary for strengthening the competitiveness of SMEs, and its effect on the success of a business start-up. This study analyzes the network orientation in addition to existing strategic orientation, and focuses on price and quality management capability as mediators for strategic orientation and outcomes of business start-ups. Research design/data/methodology -The orientations of technology-based business founders were classified into market, technology,network, and entrepreneurial orientation. We then investigated the effect of these orientations on product price and quality management capability, as well as the influence of price and quality management capability on the outcome of a business start-up. This study is based on the nation-wide survey of the founders and members of technology-based business establishments. The survey was administered to 300 selected companies via email for a period of one month, at the end of which 175 companies replied with valid answers. Further, for effective and objective research, we used SPSS 14.0 and Amos 7.0for structural equation modeling assumptions and hypothesis verification. Results-Except for entrepreneurial orientation, the other three orientations, namely, technology, market, and network orientations, affect the price management capability according to our results. The price management capability relates significantly with the sales and customer satisfaction. Especially, technology orientation is the core competency of start-ups that affects price and quality management capabilities. However, technology and entrepreneurial orientation do not influence the outcome of business start-ups, but affect their quality management capabilities. Conclusions-This study confirms that the strategic orientation affects product price as well as quality management capabilities, to introduce new products and achieve successful outcomes. In conclusion, new business founders face the dilemma of trade-off between price and quality in the planning stage of new product development. In particular, price management capability directly affects the outcome. Therefore, price management is more important for a successful start-up than quality management. Especially, during the initial stages of starting up a new business, price management capability entails following the market-leading company, or price penetration strategy. In this stage, price management is dependent on the information from outside rather than on the founder’s decision, and it directly affects sales performance and customer satisfaction. In contrast, quality management capability is directly related to the technology capability and market experience of founders. In this case, subjective and proactive decision making is required for differentiation and development of demand in the niche market, which does not directly influence the sales performance and customer satisfaction.

      • KCI등재

        전략적 인적자원관리의 재고찰: 시제의 선택

        이주일,김상준,최동원 한국산업경영학회 2023 경영연구 Vol.38 No.4

        본 연구는 전략적 인적자원관리에서 ‘전략’의 함의를 재고찰함으로써 전략적 의제의 정교화를 시도한다. 조직의 전략적 의사결정 과정에서 조직은 한정된 자원을 효과적으로 배분해야 하기 때문에 조직은 필연적으로 단기(현재)와 장기(미래)의 목표에 따른 시제 간 선택에 직면하게 된다. 이는 전략 실행을 위한 구체적 행동인 전술(예: 제도 도입, 구성, 실행방법 등)에도 영향을 미친다. 이에 본 연구에서는 조직의 전략적 의사결정에서 시제의 역할과 함의에 주목하고자 한다. 구체적으로 단기지향적 의사결정은 조직이 현재에 가치를 두고 효율성을 추구하여 과정보다는 결과를 중시하는 것을 의미하는 반면에 장기지향적 의사결정은 조직이 미래에 가치를 두고 성장성을 추구하여 결과보다는 과정을 중시하는 것을 의미한다. 이러한 시제 간 전략적 의사결정에서의 차이는 인적자원관리 분야에도 영향을 미쳐서 조직이 특정한 인적자원관리 제도를 도입, 구성, 실행하는 데에 변화를 야기한다. 따라서 본 연구에서는 시제 간 선택에 따라 합목적적인 전략적 인적자원관리 시스템은 무엇인가에 대해 살펴보고, 전략적 의사결정의 관점에서 단기지향 인적자원관리와 장기지향 인적자원관리를 구분한다. 요컨대, 본 연구는 전략적 인적자원관리와의 차별화를 시도하는 것이 아니라 시제 관점에서 전략을 재조명함으로써 전략 수립과 인적자원관리 실행의 적합성을 추구하는 데 그 목적과 의의가 있다. The current paper elaborates fundamental strategic implications in strategic human resource management. In particular, we suggest that temporal orientation in strategic decision making (between short-term and long-term) gives substantial influences on organizational effectiveness so it can expand our understanding on dynamic nature of strategic human resource management. While short-termistic strategic decision making allows more efficient management in virtue of timeliness feedback processes, it takes the risk of managerial myopia. On the other hand, strategic decision making with long-term orientation is beneficial for responding changes in environment and facilitating organizational innovation, although it increases uncertainty in organizational performance thus lowering efficiency. In this article, we posit a theoretical framework on strategic human resource management that temporal orientation in strategic decision making is associated to strategic human resource management practices, with dividing temporal orientation into long-term and short-term orientation. We expect that the current theoretical framework will shed light on fundamental strategic aspects in human resource management practices.

      • KCI등재

        A Study on the Impact of Management's Strategic Leadership and Management Strategy on Organizational Performance: Focusing on Small and Medium Venture Companies

        Kim, Moon Jun The Institute of Internet 2020 International journal of advanced smart convergenc Vol.9 No.1

        We study empirically analyzes the relationship between the leadership styles and management strategies of executives perceived by members of small and medium venture companies through organizational performance through SPSS 24.0. The empirical results are as follows. First, the hypothesis that the strategic leadership of the one-level management team had a significant influence on the management strategy showed that strategic leadership (strategic direction, strategic control, maintaining effective organizational culture, ethical management, human resource development, competency development) The relationship between positive cost, strategy of differentiation, and strategy of concentration was positive. Second, the hypothesis 2 management strategy (cost advantage strategy, differentiation strategy, centralization strategy) was statistically significant for both organizational performance (financial performance and non-financial performance). Therefore, management strategy implemented by management acts as a factor to improve organizational performance. Therefore, the execution ability of management strategy should be strengthened. Third, hypothesis 3 (Strategic Direction, Strategic Control, Maintaining Effective Organizational Culture, Ethical Management, Human Resource Development, Competency Development) could be identified as an important role factor for financial and non-financial performance. The organizational performance of SMEs has been a key factor in the strategic leadership and management strategy implemented by management. Therefore, the establishment and implementation of various practical measures to upgrade this were continuously required.

      • KCI등재

        이해관계자 중심의 전략적 인적자원관리 시스템 개념 연구

        하상균,박용승 한국경영학회 2023 Korea Business Review Vol.27 No.3

        The purpose of this study is to establish the concept of the strategic human resource management system for stakeholder-oriented management paradigm. The purpose of stakeholderoriented management paradigm is to coexist and collaborate among stakeholders such as employees, partners, communities, and the natural environment, including shareholders. The characteristics of stakeholder-oriented management strategy can be called as an integrated model of management strategy that genuinely incorporates CSR activities with the company’s strategic management system. Accordingly, in the contemporary field of Management studies, it is essential to transform the human resource management system in order to support stakeholder-oriented management paradigm. It is because to promote changes in employee attitudes and values through the strategic human resource management system aligned with stakeholder-oriented management will be essential for the genuine practice of the new management paradigm. The stakeholder-oriented strategic human resource management system is vertically aligned with the values aimed at stakeholder-oriented management. In addition, it is a system in which each function of human resource management, such as recruitment and selection, development, compensation, performance management, job design, and labor-management relations, are horizontally aligned 본 연구의 목적은 이해관계자 중심의 전략적 인적자원관리 시스템의 개념을 연구하는 것이다. 주주 중심의 경영은기업의 존재 이유를 오직 주주의 이익 극대화에서 찾기 때문에 경영전략의 주요 기조는 투자한 자본금 대비 이익율의 증가와 단기 성과주의를 지향하지만, 이해관계자 중심의 경영은 주주를 포함한 종업원, 협력업체, 지역사회, 고객, 자연환경과의 공존 공생을 지향한다. 이런 의미의 이해관계자 경영을 실천하기 위해선 인적자원관리 시스템의 변화가 필요하다. 왜냐하면 이해관계자중심의 경영을 구호나 슬로건이 아니라 경영현장에서 실천하기 위해선 종업원의 태도와 가치관의 변화가 필수적이며, 이를 동기부여해 줄 수 있는 인적자원관리 시스템이 필요하기 때문이다. 이러한 연구 목적을 달성하기 위해 본 연구에서는 먼저, 이해관계자 경영이론을 고찰할 것이다. 이런 고찰을 통해이해관계자와 이해관계자 경영 개념을 명확하게 이해할 수 있을 것이다. 그리고 주주 중심의 경영과 구별되는 이해관계자 경영의 특징을 기업의 목적, 이해관계자의 범위, 사회와 인간에 대한 관점, 기업 윤리를 바라보는 관점 등에서 고찰할 것이다. 이런 고찰을 통해 이해관계자 중심의 전략적 인적자원관리 시스템의 개념을 연역적으로 이론화할 수 있기 때문이다. 두 번째로는 이해관계자 중심의 전략적 인적자원관리 시스템의 개념을 제안할 것이다.

      • KCI등재

        학교 조직의 전략적 인적자원관리가 역할행동과 조직성과에 미치는 영향

        신민식(Min Sik Shin),신상명(Sang Myung Shin) 충남대학교 경영경제연구소 2014 경영경제연구 Vol.36 No.2

        전략적 인적자원관리는 인적자원을 조직전략과 연계하여 통합적으로 관리하는 인적자원 관리를 의미하며 급변하는 경영환경 속에서 인적자원은 기업역량의 핵심변수 및 경쟁우위 확보의 핵심동인으로 인식되고 있다. 학교조직 또한 교육이라는 특성상 인적자원이 중요함에도 불구하고 이를 체계적이고 전략적으로 활용하고 관리할 것인가에 대한 관심이 소홀하였다. 이에 본 연구는 행동주의 관점을 기반으로 전략적 인적자원관리는 교원의 역할행동으로 발전되고, 이를 통해 조직성과를 가져온다는 구조적 관계를 설정하였다. 이를 검증하기 위해 광역시 지역 초등학교 교사를 대상으로 설문조사를 실시하였고 SPSS 18.0과 AMOS 18.0을 이용하여 분석하였다. 먼저 전략적 인적자원관리, 역할행동, 조직성과의 구조모형은 적합 모형으로 판정되었다. 다음으로 경로계수의 유의성을 검증한 결과, 역할행동에 대한 전략적 인적자원관리 .748(t=10.515, p<.001), 조직성과에 대한 전략적 인적자원관리 .456(t=5.808, p<.001), 역할행동 .300(t=3.843, p<001)로 통계적으로 유의한 영향관계가 있는 것으로 나타났다. 마지막으로 경로 분석 결과, 전략적 인적자원관리가 역할행동과 조직성과에 미치는 직접효과와 역할행동의 매개효과는 통계적으로 유의하게 나타났다. 본 연구는 공공부문인 학교조직에서 전략적 인적자원관리가 교원의 역할행동과 조직성과에 긍정적인 영향을 미친다는 것을 확인했다는 점에서 의의가 있으며, 학교의 조직성과를 위한 전략적 인적자원관리의 새로운 접근과 정책적 시사점을 제시하고 있다. Strategic human resources management means the human resources management through which human resources are managed integratively in connection with organizational strategies. In the business environment that is rapidly changing, human resources are regarded as the key variable of corporate competence as well as the key driver to secure competitive advantage. On account of the characteristics of school organizations as well as education, even though human resources are crucial, there has been lack of interest in how to utilize and manage them systematically and strategically. Therefore, this study has set a structural correlation that strategic human resources management develops through teachers’ role behavior and this comes to bring organizational performance based on the perspective of behaviorism. To verify this, a survey was conducted to elementary school teachers in metropolitan cities, and the data were analyzed with SPSS 18.0 and AMOS 18.0. First of all, it has been proved that the structural model for strategic human resources management, role behavior, and organizational performance is appropriate. Next, according to the result of verifying significance of the path coefficient, there existed statistically significant correlation in strategic human resources management for role behavior as .748 (t=10.515, p<.001), strategic human resources management for organizational performance as .456 (t=5.808, p<001), and role behavior as .300 (t=3.843, p<001). Lastly, according to the result of path analysis, the direct effect of strategic human resources management on role behavior and organizational performance and the mediating effect of role behavior were found to be statistically significant. This study is meaningful in that it confirmed the positive effect of the strategic human resources management of a school organization in a public sector on the role behavior and organizational performance of teachers. Also, this study proposes a new approach to strategic human resources management as well as political implications for the improvement of the performance of a school organization.

      • 미국 재난대비시스템(National Preparedness System)의 전략기획 사례연구

        박주혁,조성호 충북연구원 2015 지역정책연구 Vol.26 No.2

        세월호 이후 우리나라의 재난안전관리정책에 대한 취약성이 드러났다. 가장 큰 문제점은 최상위 계획인 「국가안전관리기본계획」에 대한 임무, 목표, 계획 간 연계성, 평가 및 환류 등 종합으로 지적되고 있다. 따라서 본 연구는 「국가안전관리기본계획」의 계획 설계에 대한 정책적 방향을 설정하는 것이다. 이에 전략기획에 대한 이론적 논의와 전략기획을 기반으로 수립된 미국의 재난대비시스템에 대한 사례분석을 통해 「국가안전관리기본계획」을 수립할 시 전략적으로 접근할 수 있도록 시사점을 제시하였다. 전략기획은 전략계획, 집행계획, 평가 및 환류로 크게 3단계로 구성되며, 각각 이론적 논의를 바탕으로 핵심요인들에 대하여 미국 사례를 분석하였다. 그 결과 전략계획측면에서는 5개의 임무영역별 31개의 핵심역량에 기반한 전략적 목표를 설정하고, 집행계획 측면에서는 임무영역별 모든 이해관계자를 포함하여, 역할 및 책임을 명확히 제공하고, 계획 간 연계성을 강화하고 있다. 그리고 평가 및 환류 측면에서 SNRA와 THIRA와 같은 평가도구를 이용하여, 전략적 목표의 달성도를 평가하고, 이를 바탕으로 매년 보고서를 통해 예산에 반영하고, 목표를 수정 및 보완하여 지속적으로 유지하고 개선하고 있다. 결과적으로, 우리나라의 「국가안전관리기본계획」을 수립할 시 전략적으로 접근하여, 전략계획에 따른 임무제시, 전략적 목표를 설정하고, 전략적 목표를 달성할 수 있는 핵심역량을 개발해야 한다. 그리고 이를 기반으로 하여 집행계획수립 시 모든 이해관계자를 참여시키고, 계획 간 연계성을 강화해야 한다. 또한 전략계획 및 집행계획을 수정 · 보완할 수 있도록 평가도구를 개발하고, 이를 바탕으로 예산 및 재정투자시 반영하거나, 계획을 재수정하거나, 지속적인 유지를 위한 환류가 뒷받침 되어야 할 것이다. After the ferry Sewol incident, it is appeared to weak public policy of disaster management in South Korea. Especially, it is the problem that the high level plan of the 「Basic Plan of National Safety Management」 is indicated about mission, goal, to connect to between planning, evaluation and feedback. Thus, the purpose of this study is established for the direction of public policy about to design the 「Basic Plan of National Safety Management」. So, First, it is discussed to the theory of Strategic Plan. Second, it is studied to National Preparedness System to be based strategic plan. Lastly, it is suggested that it is approached to establish 「Basic Plan of National Safety Management」 to based strategic plan. The strategic plan is consist of strategic planning, operation planning and evaluation and feedback. The result, aspect of strategic planning is established to 5 of mission, strategic goal to be based 31 core capabilities. Aspect of operation planning, it is included all stakeholder into mission area and it gives them to precisely role and responsibilities. Aspect of evaluation and feedback, it is used tools like SNRA and THIRA, so it is estimated to achieves strategic goal. As a result, if it is established 「Basic Plan of National Safety Management」, it will be approached strategic plan. So, it is developed core capabilities. And be based to operation planning, it will be included all stakeholder, to strengthen connecting to between planning. It will be developed evaluation tools for to be fertilized strategic planning, operation planning. Thus, be based evaluation, it is reflect to budget, to be fertilized all planning, to be maintained all strategic factors.

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