1. Executive summary
While the demand for low-cost air transportation is potentially huge in Asia, development of low-cost carriers (LCCs) lags behind the region's overall aviation development, and certainly lags behind the LCC development in North America and Europe. It has been noted that market conditions and the regulatory environment of Asia are different from those of North America and Eu
Executive Summary
The purposes of this report can be shown as three; (1) to see the relationship between various factors and organizational commitment, (2) to figure out how person-organization fit-the most influential factor- affects organizational commitment and (3) to find out some solutions to deal with the SMEs’ problems. Through the study, our team can find out strong relationship betwee
History of Samsung
In 1938, Lee Byung-chull (1910–1987) of a large landowning family in the Uiryeong county came to the nearby Daegu city and founded Samsung Sanghoi (삼성상회), a small trading company with forty employees located in Su-dong (now Ingyo-dong). It dealt in groceries produced in and around the city and produced noodles itself. The company prospered and Lee moved its head
연간 예산매년 ¾분기 Rolling forecast(次 6분기 예측) + High performance 목표 설정으로 대체
목표는 Absolute target (절대 숫자) 대신 % 성장율 (Net change performance target)로 설정
목표 설정을 포함한 Budget cycle Time은 137일에서 60일로 축소
예전엔 ‘부여된 재무목표와 이를 달성하기 위해 무엇을 얼마나 해야
불확실한 효용 대비 과다 Resource 투입
통상 4~5개월의 시간 소요, Top Mgt/재무관리자의 20~30% 시간 할애, 예산수립 및 평가에평균 25,000 person-day 소요 (Source: “Beyond Budgeting”, Jeremy Hope & Robin Fraser)
편성된 안이 최종적으로는 타협, 임의조정에 의해 확정되는 등 투입 Resource 대비 효용이 낮음
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