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서상택 ( Sang Taek Seo ),김성섭 ( Seong Sup Kim ) 한국협동조합학회 2011 韓國協同組合硏究 Vol.29 No.1
This study analyzes the technical efficiency, which consists of pure technical efficiency and scale efficiency, of Tobacco Production Cooperatives (TPC) in Korea and provides the benchmarking information for each TPC to improve its technical efficiency. Data Envelopment Analysis (DEA) is adopted to calculate technical efficiency and performance data from 19 TPCs in Korea were collected for the study. Salary and operating cost were selected as two input variables and membership fee, the number of members, and the number of administrative unit for each TPC as three output variables. Results show that most TPCs have a room for the improvement of technical efficiency through the adjustment of inputs. Especially, most TPCs are proved to be operated in an increasing return to scale. This implies that scale adjustment can lead to the improvement of technical efficiency. In addition, inefficient TPCs were provided with reference groups to benchmark so that they save inputs and improve the technical efficiency.
서상택 ( Sang Taek Seo ),김성섭 ( Seong Sup Kim ),정효재 ( Hyo Jae Jung ),이철희 ( Cheol Hee Lee ) 한국농업경제학회 2014 農業經濟硏究 Vol.55 No.4
This study was performed to grasp the situation of agricultural accounting education performed by rural development institutions and provide the improvement plans for educational efficiency. For the study persons in charge of agricultural accounting education in the institutions were surveyed with questionnaire including educational records and recognitions of persons in charge. Results showed that the institutions on average did not provide sufficient amount of education for farm recording or agricultural accounting system even though the institutions had sufficient hardwares for the education of agricultural accounting system. The persons in charge of education recognized the importance and necessity of farm recording and agricultural accounting education but admitted the ineffectiveness of the education. For the improvement of the education, customized learning system and follow-up management for agricultural accounting education should be considered. In addition, good lecturers, farm recording by farmers, unified control system of the institutions for agricultural accounting education, farmers` perception of the necessity of agricultural accounting system, incentives through institutionalization of the farm recording, consulting services with high quality were also needed to be seriously considered.
축산물 가격변동의 물가 파급영향에 대한 소비자 인식 분석
서상택 ( Sang Taek Seo ),김태후 ( Taek Hoo Kim ),김성섭 ( Seong Sup Kim ) 한국농업경제학회 2012 農業經濟硏究 Vol.53 No.1
This study analyzes the consumer`s recognition for the impact of fresh meats on general price level, which becomes an important issue to consumers who have frequently experienced animal diseases and price fluctuation of fresh meats in these days. 550 urban housewives were surveyed for the items with the number of purchase, the type of purchase, and the amount of expenditure in fresh meats in comparison with public service fees including demographical characteristics. Bardley-Terry model and logistic regression model were adopted to analyze the impacts and factors that price changes in fresh meats have on general price level. Results show that public service fees have more impacts on general price level than fresh meats. This implies that a relative compariosn of the impacts of price change in fresh meats and public service fees may lower the misunderstanding that fresh meats are main source of price fluctuation of general price.
서상택 ( Sang Taek Seo ),김성섭 ( Seong Seop Kim ) 한국협동조합학회 2013 韓國協同組合硏究 Vol.31 No.1
This study compares the combination of marketing channels of two watermelon cooperatives in Jincheon county and shows expected economic values of the proposed marketing channels redesigned based on channel satisfaction and preference analysis. For the study, one hundred ninety two watermelon farms were surveyed and marketing data were collected from regional agricultural cooperatives in the county. Two marketing entities, Deoksan and Sangajincheon, in the county show the same marketing channels with different marketing ratio. Collector of agricultural products ranks the first in sales volume in Deoksan while agricultural wholesale markets in the first in Sangajincheon. Both entities, however, prefer the agricultural wholesale entity as a sales target. Scenarios for the new marketing channel with higher marketing ratio of agricultural wholesale entity were set according to the current marketing channel and farmers` preference for the market and analyzed with partial budgeting method. The results show that the new marketing channel produces higher income compared with the current marketing channel. Both agricultural cooperatives and watermelon farms have to play their roles to change marketing channels and improve the quality of watermelon.
이상래 ( Sang Lae Lee ),이철희 ( Cheo Lhi Lee ),정병우 ( Byung Woo Jung ),윤석곤 ( Seok Gon Yoon ),서상택 ( Sang Taek Seo ) 한국축산경영학회 2015 농업경영정책연구 Vol.42 No.2
The purpose of this study is to review the agricultural accounting practices an J tn develop an agricultural accounting guidelines based on International Financial Reporting Standards (IFRS). Farm accounting is vev important to analyze the famling performance and enhance the cayabi8ity of farm management. However, there is no simple and unified criteria for farm accounting records. The results OF this study are as follows. First, we found that farmers in genera! did not fully recognize the importance of farm account in^; rrcords. Moreover, they can not draw up their accounhng reports because there is no proper acccrr~nting criteria. Second, wc developed agrict~ltural accounting guidelines for korean farmers. The guidelines clarified the classification of biological assets and set the standards for the measurement of biological assets and agricultural products. This study will serve as a stepping stone lor further stodim on the improvement of agricultural accounting.