Tongshui Xia, Zhiqing Xia, Ting Zhang
Abstract
On the basis of specifications to improve our carbon emissions constraints mechanism, making the appropriate improvements of the traditional performance evaluation index system. Increase carbon constraints performance indicators: the amount of carbon emissions trading, Carbon assets net profit margin, carbon-income ratio, the ratio of carbon costs, carbon assets turnover, unit profit of carbon emissions, CO2 emissions of Yuan output value, in order to fully assess the financial performance and non-financial performance, enable the enterprise performance evaluation system better and more responsive to the requirements of sustainable development, and more convincing.
Keyword: Carbon Emissions Constraints, Enterprise Performance, Carbon Constraints Performance Indicators, Evaluation System
Sunpil Hwang, Seheon Yoon
Abstract
The thesis is review paper about Time-Driven Activity-Based Costing system. Under traditional costing system, allocation of overhead cost is not correctly done. As a result, Activity-Based Costing(hereinafter, ABC) has been newly introduced in 1980’s. But there were several problems. Kaplan and Anderson develop Time-Driven Activity-Based Costing(hereinafter, TDABC) to complement the existing ABC. Despite the positive results, there are companies of avoiding adoption and views of devaluation. Therefore, this paper reviews literature against TDABC. The summary are as follows. First, TDABC is ‘old wine in new bottles’ and TDABC and traditional ABC are intrinsic same method. Second, TDABC isn’t a revolutionary new methodology, the panacea for cost estimations, and a maintenance-free system. Third, TDABC is Demonstrated the logical error by falsification. Fourth, TDABC has problems of homogeneity, measuring time, and measurement error.
Keyword: ABC Model, TDABC Model, Overhead Allocation, Decision Making, Process Time, Cost of Capacity Rate
Abstract
This study surveyed the employees of the beauty company ‘Juno’ to examine how market orientation and entrepreneurial orientation affect learning orientation, which in turn influences employee innovativeness to have a positive impact on employee performance. Furthermore, this study examined the moderating effects of perceived organizational support in the relationship between learning orientation and innovativeness of beauty companies. To this end, we surveyed 651 employees working at ‘Juno’ affiliates, such as ‘Juno Beauty’, ‘Juno Academy’ and ‘Juno Hair Salon’. Empirical analysis results showed that market orientation and entrepreneurial orientation of beauty companies positively influence learning orientation, which in turn affects the innovativeness of beauty company employees to positively influence employee performance. Also, we confirmed that the relationship between an organization’s learning orientation and employees’ innovativeness may change according to perceived organizational support.
Keyword: Beauty Company, Entrepreneurial Orientation, Market Orientation, Innovativeness, Employee Performance, Perceived Organizational Support
Abstract
The authors aimed to provide an understanding of customers’ preferential factors of automobile attributes in their purchase decisions. A conjoint analysis was conducted to investigate Korean consumers’ typical attribute combination in a purchase decision. The results of the analysis indicated that Korean customers preferred gasoline automobiles with excellent distribution network accessibility and global brand automobiles with excellent performance. The authors suggested several promotion strategies for foreign exporters of automobiles who desire to sell their brands to Korea.
Keyword: Automobile Attributes, Conjoint Analysis, Customer Preference, Foreign Brand, Promotion