Analysis on the Management Efficiency of Mandatory Audited Agricultural Companies: Using Data Envelopment Analysis

• 발행기관: 한국농업경제학회
• 저자명: Youngsue Kim Hyundong Jang Seungjee Hong Sounghun Kim
• 간행물 정보: 『농업경제연구』56권 3호, 261~280쪽, 전체 20쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2015.09.30

영문 초록

Korean government has promoted agricultural companies to enlarge the size of management system in farm level, and thus korea has many large-size agricultural companies including 95 mandatory audited agricultural mandatory audited agricultural companies. The mandatory audited agricultural companies are located at the highest level of agricultural companies, and whether the management of mandatory audited agricultural companies are efficient or not is the one of the most important issues. The purpose of this paper is to analyze the management efficiency of mandatory audited agricultural companies, through the DEA(Data Envelopment Analysis) and WMW (Wilcoxon-Mann-Whitney) rank test. The results of analyses present that the external audit agriculture company need to increase the input with the improvement of technology. It’s also found that management number of years, education and training costs, the increase in advertising expenses offer a positive impact on the management efficiency of the external audit agriculture company. These findings in this paper may offer some policy implications for Korean government.

목차

I. Introduction

Ⅱ. Overview of the mandatory audited agricultural companies in Korea

III. Analysis on the management efficiency of mandatory audited agricultural companies

IV. Conclusion

키워드

mandatory audited agricultural companies external auditing management efficiency DEA(Data Envelopment Analysis)