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KMID : 1002520220160040001
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Korean Journal of Health Service Management
2022 Volume.16 No. 4 p.1 ~ p.9
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The Effect of Human Resource Expenditure on Management Performance in the Pharmaceutical Companies
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Cho Duk-Young
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Abstract
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Objectives: This study aims to contribute to efficient decision-making by analyzing the impact of human resource-related expenditure on the management performance of pharmaceutical companies.
Methods: Difference analysis and multiple regression analysis were conducted by collecting financial statements data of 10 years from 2004 to 2013 for pharmaceutical companies.
Results: First, the education and training ratio was found to have a positive effect on management performance only in KOSDAQ companies. Second, an overall negative effect was seen on companies’ management performance as the labor cost ratio increased; however, companies, excluding business loss companies, showed a positive effect on management performance.
Conclusions: Managers need to make decisions based on whether their companies are KOSDAQ companies, KOSPI companies, and companies that realize operating profits by considering labor costs, education, and training expenses.
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KEYWORD
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Pharmaceutical Companies, Management Performance, Human Resources Expenditure
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