METHODS
1 Methodological approach
: using a grounded theory approach
:constant comparison of data and use of theoretical sampling
2 Sample
:consisted of 44 managers in 15 small and medium firms in three industries
;building materials; transportation products
;and resin & plastics products
:small 7 / medium 8
:cost-based 6 / competition-based 5 / value-based 4
:CEOs or top executives 15
cost strategy then traditional budgetary control may help implementation. However, few companies compete on price alone so additional performance measures may be non-financial, such as delivery or queuing time.
In some businesses, strategy is seen as involving organizational learning rather than as a top-down, centralized process. In this business model, management accounting may be use
로열티법(Relief from Royalty Method)
? 로열티법(Relief from Royalty Method)은 자산(특허기술) 소유자의 경우 그 자산을 제3자로부터 라이
센스할 필요가 없다는 점에 기초함. 즉, 자산 소유자는 그 자산 사용에 대한 로열티 지불이 요구되지 않음.
? 절감되는 로열티금액 산출은 적용 로열티의 결정과 당해 기술
□ Traditional approach to Industrial location (공업지역에 대한 전통적 접근방식)
▶ focused on the proximity of raw materials and markets,
mainly with a view to minimizing transportation cost
(운송비 최소화의 관점에서 원자재와 시장에 대한 접근성에 관심)
□ The integrated feasibility study (통합 타당성 검토)
▶ Technically feasible (기술