• Title/Summary/Keyword: 매출원가

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A Verification of the Project Manager-Oriented Model for Apartment Construction in the Public Sector (공공 아파트건설의 PMr형 사업관리모델에 대한 실증적 사레검증)

  • Sohn Jeong-Rak;Kim Jae-Jun
    • Korean Journal of Construction Engineering and Management
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    • v.5 no.6 s.22
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    • pp.191-202
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    • 2004
  • In this study, the project manager-oriented organization model has been verified by analysing it with forming a clear definition of detailed unitary duty entity to develop current non-efficient CM system constituted by functional organization with the decentralized responsibility and apply the model As a result from verification that the model provides valid solutions by comparing it with the existing, the model is better than the existing in cost savings, target profit sales rate, total rate of new on sales. Moreover, various activities in cost savings and cases where improvement is feasible are executed. However, the model caused some problems in organizational operation, project management and in division of duties so this study proposed improving management method

The Analysis about Construction Costs and Profitability of Direction between Subcontracting Construction in General Construction Industry (일반건설업의 직접시공과 하도급시공의 공사원가 및 수익성 비교분석)

  • Hwang, Ug-Sun;Lee, Hyun-Suk
    • Korean Business Review
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    • v.19 no.1
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    • pp.25-34
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    • 2006
  • This research executed research that analyze construction cost and profitability through construction example of direction and subcontracting construction based on common private construction less than 3 billion. The results of this research, is summarized as follows. (1) Analyzed profitability about construction gross and operating profit of direction and subcontracting construction. The construction gross profit rate is 15.2% direction construction, subcontracting construction was analyzed by 1.3% high by 16.5% subcontracting construction, and the operating profit rate is 9.4% direction construction, subcontracting construction was construed by 2.3% high by 11.7% subcontracting construction. (2) Analyzed profitability about operating profit before and after deduction of 4 insurance cost of direction construction. The direction construction operating profit rate is 9.4% before deduction of 4 insurance cost, after deduction was construed that is 7.3% and operating profit rate difference after and before deduction was construed that is 2.1%. Therefore, subcontracting construction (operating profit rate 11.7%) was analyzed that last operating profitability after 4 insurance cost deduction produces more 4.4% about direction construction.

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A Status Analysis and the Improvement Plan of Rehabilitation Facilities of the Products Manufactured by Severely Disabled (중증장애인생산품 생산시설 실태분석 및 개선방안)

  • Park, Ju-Young
    • The Journal of the Korea Contents Association
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    • v.17 no.7
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    • pp.67-78
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    • 2017
  • This study aims to analyze the status for the improvement of rehabilitation facilities of the products manufactured by severely disabled. So, This study analyze rehabilitation facilities of 289. The results of this study were as follows. First, sheltered workshop rate is 57.1%, Welfare group of disabled is 29.8%, Work program is 13.1%. And Total worker is 8,358 people(average 28.92 people), worker with disabled is 6,119 people(average 21.17 people). Second, Most of the certificated item is printing/advertising(18.6%) and food(14.3%), office/stationary(12.8%) and so on. Third, Total sales is 17.8 million won and sale cost is 15.7 million won and net income is 2.1 million won. Also, The longer the certificated period, the higher the sales. Forth, It is supported to purchasing improve sales, improve employment of the disabled, improve wage of the disabled, improve working condition. Fifth, it is necessary to successful of extension of priority purchasing ratio, additional purchasing point, support system of market. Base on this results, the implications for improvement on rehabilitation facilities wer discussed.

A Study on Data Reference Model for a Cost Management System on Small Business Food Franchise (소형외식프랜차이즈업체의 원가관리시스템을 위한 데이터참조모델에 대한 연구)

  • Lee, Min Jung;Eu, Yoon-Sun;Park, Sang Chan;Kim, SeokHun
    • Journal of the Korea Society of Computer and Information
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    • v.18 no.9
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    • pp.165-175
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    • 2013
  • Though the number of food franchises has been increased these days, there has not been less success for food franchise than failure. One of the several failures is the distrust between franchisor and franchisee factors because the franchisee thought its franchisor does not make its accounts and operations transparent. In order to resolve it, the large business food franchise has used the ERP system, however, small business franchise has run a very simple information system, which is linked to POS system and consists of simple functions to insert or inquire the result of data on sales and order etc to identify the status of both franchisor and franchisee because of financial difficulties and manpower shortage. Thus, small business franchise needs the cost management between them with low cost for efficient business administration. In this study, we suggest the data reference model (DRM) which covers the cost management system and is able to be linked to any POS system. The DRM is a framework whose primary purpose is to enable information linking and reuse across the any POS-based information systems via the classification, structure, model, exchange and management of data.

New Method for the Determination of Cushion Curves of Packaging Cushion Materials (포장완충재료의 완충곡선 구현의 새로운 방법)

  • 김만수;정현모
    • Proceedings of the Korean Society for Agricultural Machinery Conference
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    • 2002.07a
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    • pp.226-232
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    • 2002
  • 포장이란 유통단계에서 제품이 파손되거나 손상되지 않도록 보호하는 수단이며 원가절감과 생산성 향상을 통한 상품성의 제고는 물론 부가가치 증대 및 매출신장에도 큰 영향을 미친다. 더욱이 포장재료의 재활용, 환경친화성 신소재 개발 등에 따른 포장의 중요성에 대한 인식의 전환이 요구된다. 최근 환경보호 문제가 전 세계적으로 확대되면서 포장폐기물 처리의 중요성이 새로이 인식되어, 포장완충재의 주종을 이루던 플라스틱계 재료의 사용이 환경오염과 관련하여 엄격히 규제됨에 따라 환경친화력이 우수한 지류완충재의 사용이 증가하고 있으며, 농산물의 직거래가 활발해지고 생산자 실명제를 도입한 결과 농산물 포장용 골판지 상자의 기능이 운반용에서 판매용으로 전환되고 있으며 화려한 디자인과 필요이상의 강도로 설계, 유통되고 있어 과대포장이 심각한 수준에 달하고 있다. 유통과정 중 제품을 적절히 보호하고 적정 포장비로 물류합리화를 위해서는 제품의 완충 및 적정포장설계가 필요하며, 이를 위한 첫 번째 조건이 완충재 자체에 대한 특성의 평가와 이의 객관적 자료화이다. (중략)

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The Strategic Management for Innovation and Competition of Small and Medium Firms (중소기업 기술.경영혁신과 경쟁력우위를 위한 전략경영 -원가절감과 매출액 증대를 중심으로-)

  • Choi Seong-Wook
    • Management & Information Systems Review
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    • v.7
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    • pp.169-186
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    • 2001
  • The strategic management for Innovation and competetion of small and medium firms is practical innovation strategic of cost down and sales increace. Framework of the strategic management for thr forecast of changed industry and formal competetion. Practice and planning to the small and medium firms for innovation, cost down, sales increace, revolution management, etc. The results of study are as follows ; 1) study of pre-model for innovation and competetive advantage. 2) Draw of the creative factor for industrial structure analysis, cost advantage analysis and competetive advantage. 3) Exhibit of the practice model for strategic management approach. 4) Application and modification to the small and medium firms for results of study.

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The Study on Debt Ratio and Business Performance of Agricultural Farming Corporations, since the K-IFRS was introduced (한국채택 국제회계기준(K-IFRS) 도입 이후 농업법인의 부채비율과 경영성과에 관한 연구 -축산업 농업법인을 중심으로-)

  • Im, In-Seob;Lee, Sang-Lae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.2
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    • pp.600-608
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    • 2017
  • This study analyzed the management index, debt ratio, and business performance of livestock agricultural farming corporations since the Korea international financial reporting standards (K-IFRS) was introduced in 2011. In addition, this study was based on credible accounting reports by the financial supervisory service's DART (data analysis, retrieval and transfer) system. First, after analyzing the key management index, the results showed that the current ratio, debt ratio, and current liabilities ratio decreased and the ratio of the owners increased on the safety index. Regarding the profitability index, the ROA (return on total assets), ROE (return on equity), and ROS (return on sales) increased slightly in 2014 compared to 2013. The overall growth and external growth on the growth index have not increased. Second, an analysis of the debt ratio and business performance, the debt ratio has a negative effect on the ROA and ROS. These results show that the use of debt of livestock agricultural farming corporations contributes to the external growth but it has a negative effect on business performance. These results show that management should consider solutions for the increase in sales to achieve cost reductions. In addition, the debt ratio should be reduced and solutions for an increase in revenue are needed to reduce management expenses, such as propagation of technical development.

Standardization of the Lease Fee Assessment System of Busan Port Container Terminals (부산항 컨테이너부두 임대료 산정체계 표준화 방안)

  • Kil, Kwang-Soo
    • Journal of Korea Port Economic Association
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    • v.27 no.3
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    • pp.65-90
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    • 2011
  • Private stevedoring companies are leasing and operating the container terminals of the Busan Port. The total amount of lease fees private stevedoring companies paid in 2010 reached 161 billion wons, an approximately 66 percent of the total revenue of the Busan Port Authority(BPA). In other words, lease fees are the most important revenue source for BPA. However, the lease fee assessment system of Busan container terminals goes against the principle of equity due to different assessment methods and criteria adopted by each container terminal. Therefore, the purpose of the study is to analyze the systematic problems of the lease fee assessment system that is used at Busan container terminals, and propose a new standardized scheme with a case study on the new system. In order to standardize the assessment system, the assessment methods need to be simplified by using the Discounted Cash Flow(DCF) method. In addition, the assessment criteria such as assessment duration, discount rates, price indexes, estimated container throughputs, sales unit price per TEU, operation costs, including labor costs, need to be standardized as well. The new standardized assessment system can be applied to estimate lease fees for new terminals. However, for existing terminals to run the new system, factors such as assessment duration, discount rates, price indexes, estimated container throughputs, investment and re-investment costs, and maintenance & repair costs of the new system should be changed slightly.

Design of Path Weighting Data Analysis System for Efficient Product Arrangement (효율적인 상품 배치를 위한 경로 가중치 데이터 분석 시스템 설계)

  • Kim, Bong-Hyun
    • Journal of Digital Convergence
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    • v.14 no.10
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    • pp.167-172
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    • 2016
  • Commercial analysis has been used for a lot of reasons such as improving the distribution structure, operational cost savings. However, existing commercial assay system is mostly flow through the analysis of the population and the environment around the store. Therefore, in this paper, we design a path weighted data analysis system for efficient product arrangement. It is not applying the analysis method of the existing commercial sales center but the data analysis system applying the weight to the form of customers' paths in a store. In conjunction with the existing POS system, it provides effective product placement in department stores, such as supermarkets, convenience stores. To this end, a system that maximizes efficiency of product placement in stores, receiving path data, converting them into statistics data that apply the weight, and printing out them into a visualized monitering system for the manager to see was designed.

Degreasing of Impurities for a Web Strip Iron Mills (금속인발가공선의 협잡물 제거 (탈지)방법의 고찰(I))

  • 김주항
    • Journal of the Korean Professional Engineers Association
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    • v.31 no.1
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    • pp.74-84
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    • 1998
  • 본 지도업체인 쌍희금속은 1988년 2월 설립, 주생산제품은 닉켈합금선으로서 1997년 12월 현재 총매출액 7.4억원(수출 0.12억 포함) 당기순이익 0.32억원으로 종업원 9명을 포함한 개인기업 형태로 특히 총매출액의 6%를 기술투자비율에 할당하고 있는 유망 중소기업이다. 기술지도와 관련한 연선의 선재(線材)는 포항제철의 $^{ø}$8mm 태선(允線)이 주종이나 특수선(特殊線)인 경우는, 국내선재의 경우 멜팅(Melting)기술이 부족하여 독일국으로부터 $^{ø}$5.5 mm의 선재를 직수입에 의존하고 있었다. 한편 세선가공의 선재는 20여개의 Dies공구 가공공정을 통한 $^{ø}$1.3 mm의 선채를 사용하여 $^{ø}$0.6 mm의 세선(細線)을 가공하고 있었다. 그러나 인발(引拔) 기술과 관련함에 특히 Dies 공구로부터 세선(細線)을 제조한 후 마무리 공정에서의 탈지문제가 정립돼있지 못하여 End User로부터 불만사례가 종종 야기 되었다 이의 원인 규명을 기술지도를 통해 조사한 결과 소성가공유(습식형)의 인식 부족이 주원인이였다. 소성가공유의 조성은 일반적으로 식물성. 광물성, 계면활성제, 극압제 등으로 구성됨에 마무리공정에서의 탈지방법은 가공유제의 기재(Base oil)에 따라 다르다 즉 기유(基油)가 광물계인 경우는 탈지제가 용제형(TCE 등)이 양호하나 식물계인 경우는 Alkali계가 양호하다. 따라서 NaOH sol'n2~3%+분산제(기포방지제)로서 음이온인 노닐페놀 0.1~0.3%의 처방을 제시하고 설비로서는 8$0^{\circ}C$로 유지되는 조제된 알칼리 Vessel과 물중탕 설비(열풍설비 포함)등을 대입하는 공정개선으로 Dies를 통과한 중간제품의 세선 $\longrightarrow$ 탈지설비 $\longrightarrow$ 80~85$^{\circ}C$로 유지되는 열처리(Aniling)공정을 대입함에 세선의 가공경화가 없었으며 아울러 수용성 가공유의 관리 한계(사내표준화)를 설정 관리 하도록 지도함으로서 지도 전에 비해 제조원가의 절하 및 생산성 향상은 물론 세선의 신규 탈지제 개발과 공정 개선을 통하여 가열공정의 부하개선 과 최종제품인 절연선의 품질향상을 가져 왔다.

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