김충실 박재화 박우상 임종홍 2018-11-15T08:45:45Z 2018-11-15T08:45:45Z 2003-10-01 RE26-3-6 http://repository.krei.re.kr/handle/2018.oak/17875 Contents 1. 문제제기 2. 경영부실화 평가지표와 판별기준 3. 조사업체 경영실적과 부실화 요인분석 4. 경영계획모형에 의한 경영 개선대책 5. 결 론 Abstract The purpose of this study is to analyze major factors of financial distress and to present remedy for small food processing enterprises in Kyungpook rural area. Eight indicators are used to evaluate financial distress such as growth rate of sales, debt ratio, ordinary income to sales, Z'-Score, and so on. A model for management planing was constructed by using goal programming that take six priority into consideration in making objective function. In order to test and validate the planning model, we applied it to a sample enterprise. The results of sample analysis demonstrate the relevance of the model for preventing corporate distress, and usefulness of the model as a planning tool. Abstract The purpose of this study is to analyze major factors of financial distress and to present remedy for small food processing enterprises in Kyungpook rural area. Eight indicators are used to evaluate financial distress such as growth rate of sales, debt ratio, ordinary income to sales, Z'-Score, and so on. A model for management planing was constructed by using goal programming that take six priority into consideration in making objective function. In order to test and validate the planning model, we applied it to a sample enterprise. The results of sample analysis demonstrate the relevance of the model for preventing corporate distress, and usefulness of the model as a planning tool. KREI 경북 농촌지역 농산물 가공업체의 부실화 요인분석과 경영개선대책 An Analysis on Insolvent Factors and Remedy for Small Food Processing Enterprises in Kyungpook Rural Area KREI 논문 Kim, Chungsil Park, Jaehwa Park, Woosang Lim, Jonghong