일선수협의 경영개선 자구노력 평가에 관한 실증분석

초록

This study is to evaluate member fisheries cooperatives′self-effort for managerial improvement qualitatively and quantitatively. The impaired member cooperatives′got grant from National Federations of Fisheries Cooperatives for managerial improvement for 2003〜2004 with establishment of MOU. This MOU describes a self-effort of memebr cooperatives′required fulfillment items for managerial improvement. From the various level of analyses, we conclude that per capita total return or ROA has direct and positive effect on the improvement of net capital ratio or profit ratio. However,other MOU items like human resource management or an investment increment did not have a correlation with it. In addition, an aggregate financial indicator, such as ROA, seems to have a positive effect on the improvement of net capital ratio or profit ratio for the group of well restructured member cooperatives, but does not for the bad performance group. This is because the good performance has leads to the improvement of net capital ratio for the well-restructured member cooperatives since there is little chance to have additional weakness. From this study we can check the proper selection of MOU items should be based on the analysis of its effect on the managerial improvement.

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