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Recently, growth rate of export amount in Korea gas been slowing down, so the high econmic policy has been threatened, Hereafter, the present state of export inactivity seems to be continued for a time. As such phenomenon comes from the dullness of demand because of world's economic depression, there are some problem which is difficult to conquor. But, although occupation rate which export amount of Korea get in the world trade is merely 1%, it is considered to be conquor those problems and to accomplish sustainable export increment. The purpose of this study is to propose the counterplan for export increment through the analysis of quality actual condition on the ground of theoretical research concerning reliability and quality assurance . It is tried to get the function between reliability and quality assurance, to investigate the quality characteristic which consumers adopt standard of decision and to measure reliability by mean of FR and MTBF method as the theoretical research. And for analysis of quality actual situation, outbreak factors of claim (quality, color, size, quantity, packaging, shipping, transportation, assurance, L/C, payment and contract unfulfilled) and solution of claim (conciliation, litigation and arbitration) are investigated in the first place. And actual situation of claim is investigated by means of dividing into year, cause, items, region, amount and disposal content. Through those approaches, the following problems were found out. 1.Quality level of itself. 2.Quality level of external items. 3.After service level The following is considered to help for solving the above problems. Those are to improve machine and equipment superannuated, to active quality control circle, to acquire new knowledge of traders, to be positive study for prevention and solution of claim, to investigate and support for own skill development, to support fund for small-to-medium-sized enterprises, to reinforce sanction against intentional claim refuser, to reform inspection system , to inspire the internal and external sence of responsibility and to simplify the process of import and export.
본 연구의 목적은 우리나라 주식시장과 외환시장에 위험을 초래한 글로벌 금융위기를 맞이하여, 글로벌 금융위기 전후 외국인 지분과 재무특성이 기업가치에 미치는 영향을 살펴보는 것이다. 이러한 연구목적을 달성하기 위해 글로벌 금융위기가 발생한 2007년을 기준으로 전후 2년씩 총 4년을 대상으로, 국내 상장기업의 외국인 지분과 재무특성이 기업가치에 미치는 영향을 검증하였다. 검증결과는 다음과 같다. 첫째, 평균차이 분석 결과, 글로벌 금융위기를 겪으면서 외국인 지분율과 기업가치가 하락하여 외국인들이 금융위기 이후 우리나라 금융환경에서의 리스크를 완화시키기 위해 지분율을 축소시켰으며, 기업가치가 하락하여 우리나라의 자본시장도 악화되었음을 확인하였다. 또한 글로벌 금융위기시 배당은 줄이고 기업규모와 연구개발비를 늘려, 우리나라 기업들이 기업의 안정성과 장기발전을 위해 노력하였음을 알 수 있었다. 둘째, 외국인 지분율이 높을수록 기업가치가 높아짐을 검증하였다. 또한 부채비율이 높을수록 그리고 연구비와 광고선전비 지출이 많을수록 기업가치가 높아졌다. 또한 매출액 성장률이 높을수록 기업가치가 높아졌으며, 기업규모는 작을수록 기업가치가 높아졌다. 셋째, 글로벌 금융위기 전후 모형 모두에서 일관되게 외국인 지분율이 유의한 양의 관련성을 나타내어, 외국인 지분율이 글로벌 금융위기를 겪은 상황에서도 여전히 기업가치에 긍정적인 요소임을 확인하였다. This research investigates and analyzes the influence of foreign share holdings and the quality of the financial structure on the corporate value before and after the global financial crisis which caused risks for Korea"s stock market and foreign exchange market. For the research, the influence of foreign share holdings and the quality of the financial structure on the corporate value of Korean listed firms were verified 2 years before and 2 years after the global financial crisis in 2007 - Year 2005, 2006, 2008 and 2009. The results are as follows. Firstly, according to a result of T-Test, foreigners downscaled the share holdings to alleviate the risks of the financial environment of Korea after the global financial crisis and the Korean capital market has been deteriorated as the foreign share holdings and the corporate value have been lower. And Korean corporations have made efforts for the safety and the long-term development of the firms by reducing devidend and enlarging the investment in research and the firm size. Secondly, as the foreign share holdings increase, so does the corporate value. And as the companies" debt ratio, the expense of an advertisement and research goes up, so does the corporate value. Also, as the growth of sales rises, so does the corporate value. But as the firm size shrinks, the corporate value has been increased. Lastly, the investigation on models before and after the global financial crisis shows that there is a significant relevance of the foreign share holdings which has been a positive factor to the corporate value even during the global financial crisis. Also, the firm size variables showed significant relevance to the corporate value before the financial crisis but there wasn"t any of it after the crisis. The growth of the sales also showed attentive amount of it before the financial crisis but there wasn"t any of it after the crisis.
Conventional accounting dealed with mainly financial position and management result while a user of accounting information today is to know influence on society because of change of environment surrounding enterprise. It is various difficulties to measure and disclosure this influence on society, but in this study we are to criticize on conventional accounting and the make mention of necessity of social accounting, finally to present various form of disclosure. Consequently, although there are many difficulties on disclosure of these accounting information, we think to enlarge this disclosure of information through reseach in this accounting information.
This thesis aim to develop effective production management system suiting our actual circumstances in order to enforce our manufacture companies of in-out competition. MRP system is appliable to every production system, particularly suitable to non -repeating manufacture companies, and JIT system is effective to the repeating manufacturing companies and half-repeating manufacturing companies can adopt the combined style of both systems. MRP system is effective in the function of planning and controlling and also JIT system is better in the way of the operation function in a production field. If the future of our manufacture companies go out into the complex forms repeating or non-repeating system, a flexible manufacturing system might be desirable complexing of an advantage of MRP & JIT system. Above point of view, a study on the effective interlink of MRP & JIT is needed necessarily cause to this study, we hope that MRP & JIT should apply and improve in a production field
The flexible manufacturing system(FMS)is the latest application of computer control to automate batch production manufacturing. It is the newest step in a long line of progressive innovations to raise the productivity parts of industry. A FMS can be defined as a computer-controlled configuration of semi-independent work stations connected by automated material handling systems designed to efficiently manufactured more than one kind of part at low to medium volumes. Manufacturing system is developed rapidly from fixed automation of mass production to flexible automation of cutstom and small batch production is a potent influence at the almost all parts of management. Repeatedly speaking, it influences production management, research and development, managerial accounting and financial management. The characteristic of cost and basic problem of cost accounting in FMS which is accomplished factory automation are studied in this paper.
Spread-sheet is a tool which builds model, is most usable in programming and is used generally. Spread-sheet program makes good use of personal computer, for the most part. Spread-sheet was picked up to make out estimated income statement in this paper because it is generally usable and powerful. It is lotus 1-2-3 R.2 that program to introduce in this paper. First of all, this paper performed theoretical consideration of fisheries accounting because of the subject of fisheries, in the next place, and built estimated income statement.
DSS(Decision Support System) is a new information system. With the distinguished growth of data processing technique, DSS can solve the problem which the EDPS(Electronic Data Processing System) and MIS(Management Information System) can't. DSS is not to make decision automatically but to support system for the manager's decision making. Can DSS support the management decision making which can't be structured statistically ? This paper studies the potentiality of DSS in the phase of decision making process for the strategic capital budgeting. Then, this paper studies the role of DSS in the phase of problem identification, alternative development and selection. Finally, this paper suggests the effects and the problems of capital budget DSS.
The international economy is obscure, and looking at the economic situation in Korea which resources are lack and domestic market is narrow, it is inevitable to set up self-growth economy through the export. And the short-cut of export growth is the strengthening of international competitive power and the development of new products. Reviewing Korea export amount in 1980, whole export amount is 17.5 billion dollars. Among the amount, shose amount was marked 870 million dollars, 5% of the whole. According to the continuous export to the developed country, shoes manufacturing has been enlarged toward international enterprise. This study attempts to research the actual state of production control in shoes manufacturing, and to improve it. To do this purpose, I directly had practical expierence for about one month at the factory which established at first in Korea and have 1,500 employees. In the factory, I interviewed experienced persons of production department and collected a number of data. Using them, I studied production control with emphasis on the case, and attempted to rationalize business management. Production control is the process which plan, determine the work-flow from materials to complete products, and assign, urge the each work. It is well known that production control is important in business management. Because production control includes planning, research, examine, purchase, order outward, transportation, warehousing, and control is whole productive parts. The 1st chapter of this paper consists of the purpose, bounds,' methcd of this study. 2nd chapter, general approach of production control 3rd chapter, current situation of shoes manufacturing and production control 4th chapter, improvement course about pruduction control shoes manufacturing. 5th chapter, conclusion. Main products of our nation are nylon jogging shoes, canvas shoes, sports shoes and rubber shoes. And these materials are mostly imported from Indonesia and Malaysia. In this factory, it is difficult to practise inventory management reasonably because of various color and size. Production style is multiple item and low volume. Assembly part have conveyor system. Because time study and motion study are lack, processing stop, low products and bad quality are happened frequently. The balance of worker's skill and placement are not doing reasonably. To improve these trouble, production style must exchange from multiple item andIow volume, into few item and high volume. If it is done, the kind of materials will simplicate and have the efficiency of the inventory control. Through the analysis of process, each process must keep balance, quality and productivity must be improved. Using the merit of conveyor system in assembly part, the balance of worker's skill and placement must be realized. Standard work method which reducts work time must be instituted. And employees must understand, train, practise it. To improve production control, modern production planning system and production control system (production control function) must be introduced to shoes manufacturing. And more rationalized management techniques must be .required and developed continuously to shoes manufacturing which occupies important position among the industry of our nation.