Korea Rural Economic Institue

KREI OA 정책 KREI 전자도서관

검색

KREI Repository학술지 논문 농촌경제 / JRD

경북 농촌지역 농산물 가공업체의 부실화 요인분석과 경영개선대책

영문 제목: An Analysis on Insolvent Factors and Remedy for Small Food Processing Enterprises in Kyungpook Rural Area

저자: 김충실; 박재화; 박우상; 임종홍;

출판년도: 2003-10-01

목차: 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.