金融機關 信用分析技法의 效率性 提高方案 : 倒産豫測모델 設定을 通한 企業評價를 中心으로 With Emphasis on Corporation Appraisal Based on Prediction Models of Business Failures

姜鎬榮 慶北大學校 經濟經營硏究所 1985 經濟經營硏究 Vol.1 No.-

Business failures are natural phenomena in our economic system. As business failures are obviously an indication of resource misallocation, to predict business failures and to appraise corporation correctly are very significant matters for banking institutions. That is, an early warning system of probable failure will enable banking institutions to take preventive actions. The purpose of this study is, first, to construct prediction models of business failures in textile manufacturing in Daegu, and to evaluate the prediction accuracy of the models. Second, to establish corporation appraisal method based on the probability of failure which controls efficently commercial loans and discriminates firm's credit standing in detail This study is divided into six chapters. In chapter Ⅰ, the purpose and research methods of this study are described, In chapter Ⅱ, the definitions of business failure and corporation appraisal concepts are given. And the relationships between the firm's appraisal, the prediction model of business failure and credit analysis is clarified. In Chapter Ⅲ, the prediction models of business failure in textile manufacturing firms are constructed and the prediction accuracy of them is evaluated. In Chapter Ⅳ, the method of corporation appraisal based on the probability of failure is developed in detail. In chapter Ⅴ, the limits of this study are reviewed and further studies are suggested. In Chapter Ⅵ, the results are summarized and the applicability to practices is examined. In this study, all the models were constructed using MDA(multiple discriminant analysis). And independent variables consisted of 23 financial ratios. In conclusion, firstly, the prediction models of business failure in textile manufacturing firms can be applied more effectively as the early warning system. Secondly, the new corporation appraisal method derived from the prediction models of business failure can be applied to the effective lending decision of commercial loans based on their credit rating. The limitations of this study include the problem of reliability of accounting information and the limited size of the sample.

현금흐름정보의 생성과 그 중요성

姜鎬榮 경북대학교 경제경영연구소 1990 經商論集 Vol.18 No.2-3

政府原價計算 서비스의 品質向上方案

姜鎬榮 경북대학교 산업기술연구소 1994 産業技術硏究誌 Vol.22 No.-

Government Costing Service is very important role which performs supply and demand of goods in government. Therefore, quality of government costing servece os derectiy related in efficlent performance of governmental budget. This study is focused on extracting principal problems through analtsis of main factors which are influencing quality of gouernment costing sernice. Simultaneously, this paper shows direction of improvement in government costing service which depends on my practical ewperiance for a fow years. Although government costing system is establisged by laws, it can not be ensured from laws. Above all things, development of government costing system can be achieved active effort and wisdom in government management department, sernice trust agency and service exectuion agency.

生産環境變化와 原價會計시스템의 展開方向

姜鎬榮 경북대학교 경제경영연구소 1992 經商論集 Vol.20 No.4

조혈모세포이식술이 골수기질세포의 기원 및 조골세포로의 증식 및 분화에 미치는 효과

강무일,조성원,오은숙,백기현,이원영,오기원,김혜수,한제호,윤건호,차봉연,이광우,손호영,강성구,김춘추 대한내분비학회 2000 Endocrinology and metabolism Vol.15 No.4·5

기업전략에 따른 균형성과표의 가중치 설계변화 : A사의 사례를 중심으로

강호영,김주은 경북대학교 경제경영연구소 2007 經商論集 Vol.34 No.1

기업의 성과관리는 기업의 전략실천과 최고경영층의 기대를 조직 내에 소통시키고 기업의 목표달성을 도울 뿐만 아니라, 구성원들의 성과평가를 통해 보상과 개발 등이 이루어지게 함으로써 조직원들의 기업에 대한 집중과 몰입을 유도한다. 이로써 기업은 조직원들로 하여금 기업운영의 우선순위를 명확히 인지시키고, 한정된 기업자원의 효과적인 집중과 안배를 가져올 수 있을 것이다. 이는 전략실천을 위한 핵심성과지표의 선택과 기업전략의 우선순위가 명확히 반영된 가중치 설계를 통해 조직원들의 전략에 대한 이해 및 측정지표에 대한 공감을 불러일으킴으로써 전략실천을 보다 용이하게 할 것이다. 따라서 본 연구는 전략실천의 경영관리도구로서 널리 활용되고 있는 균형성과표 (Balanced Scorecard: 이하 BSC)의 효과적인 활용방안의 일환으로 전략에 따른 가중치설계변화가 기업의 전략목표대비 성과달성도에 미치는 영향을 검토하고자 한다. BSC를 전략실행을 위한 경영관리의 틀로서 인식하고, 기업전략에 따른 BSC의 가중치 설계변화의 추이를 비교 분석하여 가중치 설계변화의 근거를 살펴보고, 나아가 전략 및 경영환경의 변화, 사업계획, 재무계획, 보상계획 등 기업 고유의 원인이 가중치 설계에 미치는 직 · 간접 원인을 살펴보고자 한다. This study describes the Weights design analysis of the balanced scorecard depending on strategic aligning with corporate strategy and balanced scorecard. Corporate performance management communicates corporate strategy and CEO opinions to organization. Besides it helps a corporate goal achievement and evaluates members in organization. So performance management is very important issue. The results of this case study are summarized as follows. First, in spite of the difference of strategies, companies lay weight on financial perspective rather than other perspectives. From a point of view that the most important factor in designing weighting is the top management's intention, this result proves that the top management still make their decision based on short-term financial performance. Second, company A doesn't complete a systematic and scientific framework in designing weighting. The chief of department merely designs weighting and then he/she allocates voluntarily and intuitively weight to perspective measures. Third, weighting design according to the change of strategy can occur the difference of the level for performance achievement.

예산회계법상 원가계산제도의 개선방안

강호영 慶北大學校出版部 1998 經商論集 Vol.26 No.1

표면처리된 복합레진에 대한 수리용 레진의 결합강도에 관한 연구

강현숙,최호영,민병순,박상진,최기운 慶熙大學校 齒科大學 1995 慶熙齒大論文集 Vol.17 No.1

Composite resin repair requires strong bond strength between the new and old materials. The objective of the current study was to identify the optimal treatments for sufficient bond strengths. Bondings between same kinds of materials and cross bondings using chemical curing composites and light curing composites were tested. Surface treatments included the methods of sand-blasting, acid etching and coating of bonding agent. Seven kinds cases of combinations from three kinds of methods were experimented and compared with a control group of which surfaces were highly polished. Measurements of shear bond strength and observations of surface morphologic changes using a scanning electron microscope were done. Following conclusions were drawn 1. The highest bond strength among composite resins were exhibited by the treatment of the sand-blasting and the coating of bonding agent. 2. Acid etched surfaces showed the lowest bond strength. Bond strengths obtained from experimental groups including acid etching were lower than those obtained from same kinds of experimental groups without acid etching. 3. Simple method of the coating of bonding agent produced the slightly increased bond strength on chemical curing composite and reduced bond strength on light curing composite. 4. Bonding surfaces of chemical curing composite resin showed slightly higher bond strengths than light curing composite resin, however significant differences were not confirmed statistically. 5. More significant irregular surfaces were created by sand-blasting method than acid etching method. 6. A principal component of fillers of both resins was silicon. Acid etching method produced the seperations and degradations of fillers, these were significant on light curing composite resins which containing barium fillers.

標準原價計算制度의 現代的 課題

강호영 慶北大學校出版部 1999 經商論集 Vol.27 No.1

갱신 효율을 위한 엘리먼트 ID 상속 기반의 XML 저장

강인석,권훈,김정희,곽호영 제주대학교 공과대학 첨단기술연구소 2004 尖端技術硏究所論文集 Vol.15 No.2

In this thesis, ID inheritance storage system modelbase on XML document and information of schema element structure has proposed. proposed system parse XML document and read in DOM type then assign ID to element by using analysis module.at this time, ID assigned to child element is inherited from parent element ID and assigned ID will be saved to database as form of defined schema structure proposed for efficient search and updates of document. As results, when specific element has inserted or updated, location information are not required to configured again.