ISSN : 1229-6783(Print)
ISSN : 2288-1484(Online)
ISSN : 2288-1484(Online)
중소기계제조업의 사업포지셔닝에 영향을 미치는 생산관련 핵심성과지표에 관한 연구
A study on the analysis of production-related key performance indicator affecting business positioning of machinery manufacturers
Abstract
This paper analyzed twenty-six production-related KPI(Key Performance indicator) factors of business diagnosis, such as personnel, equipment, materials, operations and quality affecting company business competition to 186 small machinery manufacturers in 2010.
Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package.
The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.
Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package.
The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.
- 10 정해석(221-228)응용수정.pdf1.01MB
Reference
1.gap-jong Kim etc.(2004), "Cost Management Accounting." Global(second edition), p443∼450
2.soon-gi Kim(2002), "Cost Accounting", Bak- youngsa (second edition), p36∼37
3.The Bank of Korea(2010), "2009 Financial Statement Analysis." The Bank of Korea,
4.Anse Accounting Firm(2007), "Cost of using the Management Assessment." Anse Accounting Firm,
5.Small Business Corporation(2006), "Development Service Report of diagnosis standard model." deloitte anjin Firm,
6.Hae-sock Cheong(2011), "The Effect on Small Business Management Performance through Conne-ction Support based on Corporate Analysis." The society of korea industrial and systems engineering, Vol,34 No.4, p17∼24
7.Hoon-young Lee(2010), "Research Methods" Cheongram Publishing co, p681∼702
8.In-seon Yoo(1997), "Alternative improvement policies of the value-added productivity in the manufacturing firms", The society of korea industrial and systems engineering, Vol.20 No.41
9.Doo-seop Kim, Nam-joon Kang(2008), "Basic and application of regression analysis" Nanam co,
10.Byoung-ho Cheong(1968), "The corporate management through the breakeven point" kyoungsang papers, Vol.3 No.1
2.soon-gi Kim(2002), "Cost Accounting", Bak- youngsa (second edition), p36∼37
3.The Bank of Korea(2010), "2009 Financial Statement Analysis." The Bank of Korea,
4.Anse Accounting Firm(2007), "Cost of using the Management Assessment." Anse Accounting Firm,
5.Small Business Corporation(2006), "Development Service Report of diagnosis standard model." deloitte anjin Firm,
6.Hae-sock Cheong(2011), "The Effect on Small Business Management Performance through Conne-ction Support based on Corporate Analysis." The society of korea industrial and systems engineering, Vol,34 No.4, p17∼24
7.Hoon-young Lee(2010), "Research Methods" Cheongram Publishing co, p681∼702
8.In-seon Yoo(1997), "Alternative improvement policies of the value-added productivity in the manufacturing firms", The society of korea industrial and systems engineering, Vol.20 No.41
9.Doo-seop Kim, Nam-joon Kang(2008), "Basic and application of regression analysis" Nanam co,
10.Byoung-ho Cheong(1968), "The corporate management through the breakeven point" kyoungsang papers, Vol.3 No.1
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