KBR 코리아비즈니스리뷰 · Section
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Why Plastic Straws Are Returning Alongside Paper Straws
This article examines the extension of the grace period for plastic straws, changes in brand operations, and the significance of plant-derived materials. It explains the context behind the simultaneous use of both types of straws, connecting it to the 'provision upon request' policy under the 2026 anti-plastic agreement.
이지영 Editor · 10/10/2026
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When Wages Are Delayed, It Is Not Just the Payroll Schedule That Collapses
박소유 Editor · 10/07/2026
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Wage Arrears: The Sequence for Resolving Delayed Interest for Current Employees Differs from Corporate Problem-Solving
이태민 Editor · 09/30/2026
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What is NRR (Net Revenue Retention) and Why It Can Exceed 100% Even When Customers Decrease
이지영 Editor · 09/26/2026
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Why Do Performance Evaluations Fail Even When Changed? 4 Conditions for Designing an Evaluation System Tailored to Our Organization
KBR경영연구소 · 09/23/2026
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What Is an Inclusive Wage System? The Standards for Overtime Pay Included in Monthly Salaries and Additional Payments
The existence of an inclusive wage agreement does not always eliminate the right to additional allowances. We examine the standards for reading employment contracts and wage statements through the differences with fixed overtime allowances, Supreme Court precedents, and the Ministry of Employment and Labor guidelines for 2026.
강지혜 Editor · 09/21/2026
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Why Book Value Drops While Inventory Remains Unchanged: Calculation and Application of Net Realizable Value
Differentiating between the formula for net realizable value, inventory cost, and the differences in discounts, disposal, and cash flows to connect them to inventory decision-making.
이지영 Editor · 09/17/2026
K지식
How Much More Must We Sell at a 10% Discount? Why Profits Can Shrink Even When Sales Increase
Using specific formulas, this article examines how a 10% discount alters contribution margin and break-even quantities. By dividing the analysis into sales volume, variable costs, operational capacity, and repeat purchases, it establishes clear criteria for pricing decisions.
이우리 Editor · 09/16/2026
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Why Working Capital Increases While Cash Remains Short
How net working capital differs from cash. Using calculation examples, it explains the composition of current assets and current liabilities, the timeline of accounts receivable, inventory, and accounts payable, and how to connect profit and loss with cash flow.
KBR경영연구소 · 09/15/2026
K지식
Can We Put Company Secrets into ChatGPT? The Absolute Boundaries of Information You Must Never Tell AI
The protection level of information entered into generative AI depends on the terms of use, account settings, data retention policies, and corporate contract conditions rather than the model itself. Turning off training utilization in ChatGPT and Claude does not mean data is deleted instantly or the possibility of legal submission disappears. U.S. courts have also reached differing conclusions on the legal protection of AI-used materials, meaning AI conversations cannot be uniformly viewed as 'confidential.' Undisclosed financial information, personnel data, customer information, and contract terms should not be entered as-is into personal AIs, prioritizing de-identification and enterprise environments. Information with severe leakage damage—such as resident registration numbers, passwords, authentication codes, card numbers, and API keys—is safest not being entered into generative AI at all.
강지혜 선임기자 · 09/12/2026
