김치 제조업체의 경영 효율성 분석

• 영문명: Analysis of the Management Efficiency of Kimchi Manufacturers
• 발행기관: 한국농업경제학회
• 저자명: 한은수(Eunsu Han) 윤병삼(Byungsam Yoon) 서상택(Sangtaek Seo)
• 간행물 정보: 『농업경제연구』65권 3호, 31~53쪽, 전체 23쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2024.09.30

국문 초록

This study evaluated the management efficiency of kimchi manufacturers using the DEA BCC model and diagnosed the management status by classifying efficient and inefficient companies. In addition, the processing of negative output variable values using translation invariance, the selection of input output variables reflecting the causal relationship of financial statements, and the exclusion of DMUs with extreme distribution were reviewed in depth. The final input variables for efficiency analysis are raw material cost, number of employees, and tangible assets, and the output variables are operating profit and sales. As a result of DEA BCC efficiency analysis, it was found that 13(31.0%) of the total 42 kimchi manufacturers were efficient, and 19(45.2%) were inefficient. The reference group with relatively high efficiency was found to be 11 kimchi manufacturers. The reduction target input ratio to achieve the optimal input level of inefficient kimchi manufacturers was 39.0% for the number of employees and 34.1% for raw material costs. The reduction target input ratio of tangible assets was the highest at 68.2%.

목차

Ⅰ. 서 론

Ⅱ. 연구 방법 및 절차

Ⅲ. 분석 결과

Ⅳ. 요약 및 결론

참고문헌

키워드

Kimchi manufacturers Financial Statements Translation Invariance DEA BCC Model