A생협의 경영실태에 대해 경영분석의 지표로서 세 가지 즉, 경영안정성(stability ratio)과 경영활동성(activity ratio), 수익성 (profitability ratio)을 기준으로 하여 실증 분석하였다. 분석한 결과, A생협은 경영안정성은 매우 양호하였고 경영활동성은 양호한 편이었으나, 수익성은 매우 낮은 것으로 나타났다. 그래서 분석기간 2003~2011년 9년 동안 평균 순매출이익률은 0.1%, 자기자본 순이익률은 −0.3%이었다. 전략적 이익모형(SPM)에 의해 A생협 경영의 개선방향을 살 펴보면, 총매출액의 증가, 합리적인 인력관리를 통한 인건비의 절감, 물류효율성의 향상 등을 통한 매출마진율의 상승 등이 필요한 것으로 나타났다. 생협은 친환경농산물을 직거래하는 일종의 협동조합으로서, 그 취지와 설립목적을 유지하면서 순매출이익을 증가시키는 데에는 뚜렷한 한계를 가지고 있다. 그래서 순매출이익률을 상승시키기 위해서는 주로 총매출액의 증가와 영업비용의 절감에 경영개선의 초점을 두며, 현실적 여건을 고려한 마진율의 재조정이 추진되어야 할 것이다.

ISO 9000 quality standards families were established in 1987 and have been started to implement Korean industry since early 1990s. ISO 9000 standards families of 1987 were revised in 1994 and 2000, respectively, by request of world wide certification bodi

This study conducted the questionnaire on present condition of certification, background, purpose, effect and promotion of an occupational health & safety management system which introduced in domestic from 1999'. The questionnaire was conducted with 136 companies which replied in questionnaire distributed to 193 companies which received the certification. Also, recognition improvement of managers and participation of workers are demanded, the support to subcontract companies is demanded because the disaster prevention effect of the companies which possess the support program on subcontract companies is good, and reduction in the insurance rate to companies which received certification is demanded to activate an occupational health & safety management system.

This paper analyzed the necessity of family management agreement in management succession and the intention of signing it. To this end, 139 management successors were surveyed and the factors affecting the family management agreement were analyzed. The main analysis results are as follows. Firstly, Priority in the management agreement system was the highest participation in decision-making with 34.5 percent, or 19 people, followed by the sharing of management roles and the distribution of revenues and expenses with 27.3 percent, respectively. Secondly, An analysis of the difference between cohabitation with parents and the need for a family management agreement showed that 70.2 percent of successors and 51.7 percent of non-residents shared the opinion that a family management agreement is needed. Finally, according to the analysis, the lower the age of the heirs, the higher the willingness to sign the family management agreement, the more likely the successor who graduated from a related university in the agricultural industry, and the more likely the successor who is a farmer in an urban area, the more willing he is to sign the family management agreement.

본 연구에서 기업가치의 대용변수로 활용된 투하자산수익률과 재무구조(부채비율)은 정(+)의 관련성을 보이고 있다. 이는 재무적 곤경에 처하기 이전에는 자기자본비용보다 절세효과가 있는 부채의 자본비용이 저렴하기 때문에 기업가치와 재무구조는 정(+)의 관련이 있다 는 정태적 절충이론과 부합되는 결과이다. 또한, 영업수익성(EBITDA/매출), 투자안전성, 총자산 성장률, 순운전자본 그리고 감가상각비는 재무구조(부채비율)와 부(-)의 관련성을 띠고 있다. 이는 성장률이 낮을수록 부채비율이 높다는 Jensen의 부채의 통제가설과 수익성과 현금흐름이 높은 기업은 내부자금조달이 원활하므로 부채비율이 낮다는 자금순위이론에 부합되는 연구결과이다. 연료비, 차입금, 총자산회전율, 금 융비용, 용선료, 유형자산율은 부채비율과 유의적인 정(+)의 관련성을 띠고 있다. 이는 대리이론과 부합되는 결과이며 파산한 H선사처럼 과도한 용선료가 우리나라 외항선사의 재무구조를 압박하는 요인으로 확인하였다.

This study analyzed the management situation of two organizations that have produced environmentally friendly agricultural and livestock products. One organization sells and processes environmentally friendly agricultural products like as grains, vegetables, fruits and processing foods. Another organization processes and sells environmentally friendly livestock products, specially beef products. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

This case study surveyed management situations of environmentally friendly farming(EFF) producers’ organization and their main activities. Farmers are aging as an average age of 55-year old and producing fruit-bearing vegetables. The EFF did not increase farmer’s income, however, price and income was stabilized more than that of conventional farming because of contract farming. Farm household liabilities are caused by purchasing agricultural machinery, materials and so on. Farmers of EFF have been also cultivating conventional farming, but they don’t plan much conversion intention of conventional farming into EFF owing to lack of differentiated and stable market for their EFF products. And they are guessing that EFF income will increase a little. For increasing of EFF income, they think that it is necessary to reduce production cost, produce high quality production, develop processing foods, enlarge contract farming and so on.

This case study surveyed management situations of environmentally friendly farming (EFF) and their awareness situations. Farmers are aging as an average age of 62-year old. The EFF did not increase farmer’s income, however, farm income of EFF was more than that of conventional farming. Farm household liabilities showed large deviation among farmers. Livestock and greenhouse farm households have more liabilities because of facilities and feed cost. Farmers of EFF have been also cultivating conventional farming, but they don’t plan much conversion intention of conventional farming into EFF owing to lack of differentiated and stable market for their environment-friendly agriculture products. And they are guessing that EFF income will usually not increase more. For increasing of EFF income, they think that it is necessary to enlarge production area, change to high-income crop, develop processing foods, change to organic farming and so on.

This study was surveyed and analyzed in 2005 year for environmentally-friendly rice’s production 78 farmers in korea. The major results was as follows : The average age of farmers were 54 years old, the experiences of environmentallyfriendly rice’s production farms was 7.4 years, the cultivated scales of environmentally-friendly rice’s production was 3.4ha. The 74%’s Farmers of all unified rice"s breeds for rice’s production of high-grade in quality, the ranking of rice’s breeds selection were the high-grade rice’s breeds of government＞japan rice’s breeds. The control of damage by blight and insects were needed environmentally-friendly control, the endured study of this control were very important. To cut down cost of the environmentally-friendly rice for income security of farmers and sustenance of farming will. To receive reasonable price of environmentally-friendly rice, the brand image were raised to consumers, the variety and miniaturization of rice packaging unit were needed in view of consumers. In addition to must be campaigns of publicity through the press and event to consumers, were managed the exchange of rice goods and exchanged e-mail together consumers for the maintenance of confidence. To drive direct marketing between environmentally-friendly rice farmers and consumers through experiential marketing, to diversify the marketing channel. To strengthen public relations at regional level and relationship at the consumers.

The purpose of this study was to explore the situations of farm stay and visit's perceptions in rural Korea. The data were collected by questionnaire and case study, and obtained from 104 visitors, 104 host farmers, 104 village people in twenty two rural villages from September 20, 2002 to November 21, 2002 and analyzed by SPSS WIN 10. The statistical method was crosstabulation and chi-square. The major findings of this study were as follows; First, the priorities of government policy for farm stay were to build the physical infrastructure such as village road and parking lot, to help farmers make relations with urban people, and to provide the learning opportunities for their business. Second, the main barriers for farm stay were the deficit for improving their facilities. And the income within their farm stay has been low at government policy village. Third, most of host farmers liked to make relations with their village people. The priorities of their relations were to improve natural and social environment of their villages, to develop the special brands, and to manage village tourism programs.