• Proceedings of the Korean Operations and Management Science Society Conference
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• 2002.05a
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• pp.1038-1043
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• 2002

손익분기점분석이란 기업의 이익계획이나 의사결정 방법으로 널리 이용되는 유용한 기법이다. 간단한 정보만으로 사업을 분석하고, 경영전략을 세울 수 있다는 점에서 손익분기 점분석이 매우 유용한 분석방법이기는 하지만 비현실적인 가정을 전제조건으로 하는 단점이 있다. 이런 가정은 전통적인 손익분기점 분석의 과정을 단순화하지만 경영분석기법으로 적용하는 데에 한계성을 갖게 한다. 이 논문의 목적은 손익분기점분석의 간편함을 유지하면서 장기적인 투자사업에도 적용할 수 있도록 하여 손익분기점분석의 적용성을 향상시키는데 있다. 따라서 전통적인 손익분기점분석의 비현실성을 개선하기 위해 수리적인 모형의 개발을 지양하고, 비용이나 수입에 대한 실제자료를 최대한 반영시킴으로써 분석의 정확성을 높일 것이다. 또한 기업 실무에서도 쉽게 적용할 수 있도록 스프레드시트를 활용하여 손익분기점분석의 해를 구할 것이다.

• Journal of Technologic Dentistry
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• v.10 no.1
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• pp.185-193
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• 1988

손익분기점분석(break-even point analysis)이란 매출액의 변화에 따라 달라지는 고정비 변동비의 수준과 이익의 관계를 연구하여 이익의 계획통제를 하는데, 혹은 자본구성에 관한 주요결정을 합리적으로 수행하는데 이용되는 중요한 재무분석 기법이다. 이는 결국 원가 매출액(생산량) 이익의 상호관계를 분석하는 것으로 CVP분석(cost-volume-profit relationship analysis)이라고 부른다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.32
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• pp.73-79
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• 1994

본 연구는 관리한계설정을 위한 새로운 방법을 제시한다. 일반적 관리한계는 중심선(Central Line)과 표준편차(Standard Deviation)에 기인한다. 그러나 본 연구에서는 제품수명주기(PLC)의 각 단계상 발생되는 손익분기점(Break-even Point)과 한계이익곡선 특성을 통하여 탄력적 관리한계(Elastic Control Limit : ECL)를 구축하고자 하였다. 탄력적 관리한계와 한계이익곡선의 관계에서 중심선은 최대이익, $3{sigma}$한계는 최대이익점과 가장 근접해 있는 (상위/하위)손익분기점까지의 거리로 파악할 수 있다. 그리고 총 변동은 ｛상위손익분기점(UBEP) - 하위손익분기점(LBEP)｝으로 고려할 수 있다. 전개 과정으로서는 1. 각 제품별 수명주기(PLC)를 각 단계별로 구분한다. 2. 각 단계별 총이익곡선(TRC)과 총비용곡선(TCC)을 구한다. 3. 한계이익곡선상의 최대이익지점을 구한다. 이러한 연구는 제품성장단계별 평균과 분산의 변동을 동시에 고려하여 탄력적 관리가 가능하다는 장점이 있다. 나아가 마케팅과 소비자 행동의 분석으로 확대될 수 있다.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.4 no.4
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• pp.27-43
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• 2009

Location decision problems of franchisees which determine revenues and costs in business are one of the most important issues in franchisor research. The major portion of franchisees are located in Kyunegi-do and 5 major cities in Korea. What's the reason behind this fact? The purpose of this research is to provide the rationale for location decisions of franchisor businesses. Based on the break-even analysis, we conclude that major decisive factors of location decisions are demand and costs of franchisor businesses. At the good location which can attract many customers, franchisor businesses can be much more competitive than independent stores. However, at the bad location, franchisor businesses can not be maintained because of high costs.

• Korean Journal of Construction Engineering and Management
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• v.23 no.4
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• pp.57-64
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• 2022

A plant factory is a facility that creates an artificial environment in a controlled space and produces plants systematically through automated facilities. However, automation in the cultivation process is insufficient compared to the internal environment control technology in plant factories. This causes the problem of an increase in operating costs due to the input of a large number of workers. Therefore, this study aims to evaluate economic feasibility by comparing before and after introducing automation in the cultivation process of plant factories. The target plant factory to be analyzed was selected, and the break-even point analysis method was used by comparing the cost required compared to the operating period. As a result, the break-even point was analyzed to be 3.4 years when automation was introduced into six processes for plant cultivation. Therefore, it can be judged that the introduction of automation is excellent in terms of economic feasibility when the target plant factory has been operated for more than 3.4 years. This study is expected to be used as basic data to analyze the economic feasibility of introducing automation in domestic and foreign plant factories.

• Journal of Energy Engineering
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• v.20 no.1
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• pp.54-62
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• 2011

Since the release of mid-term domestic GHG goals until 2020, in 2009, some various GHG reduction policies have been proposed. In case of the transportation sector for the mid-term domestic GHG goals, it targets to reduce about 30% regarding the doemstic economic growth until 2020. A major reduction method in passenger cars considers an electric car. In this study we analyze some various scenarios to compare between internal combustion engine car and electric car using break-even analysis. Through the analysis we suggest a subsidy policy for electric car.

• KDI Journal of Economic Policy
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• v.7 no.3
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• pp.157-180
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• 1985

• Plant Journal
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• v.6 no.1
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• pp.16-27
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• 2010

• Environmental and Resource Economics Review
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• v.19 no.4
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• pp.829-852
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• 2010

The investment in Clean Development Mechanism (CDM) projects is increasing rapidly as the first implementation period began in 2008. This paper examines on the optimal level of primary Certified Emission Reduction (CER) price, subsidiary original projects investment cost and expected issues CER per year, using UNFCCC CDM Project Design Document (PDD) data. Real option model is developed to incorporate a case where the investment is irreversible and underlying asset price is uncertainty. This study employs Real option approach which allow the optimal level regard as economic feasibility of CER price has analyzed with NPV (Net Present Value) and Black-Scholes call option(Real option) value. Finally, CER supply curve and price elasticity of supply are estimated.

• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.179-189
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• 2020

This study analyzes the status and results of equity crowdfunding film projects from 2016 to 2018. The film project is conducted in the form of general corporate bonds and participating bonds, and 41.5% of the total bonds were issued, 9.5 billion won. In addition, a t-test analysis of the movie's the breakeven point and audience numbers showed that statistically significant and the average number of audience members was low. Therefore, this study suggests the following for the sustainable growth of the equity crowdfunding film project. Equity crowdfunding brokers should reinforce the review of the possibility of achieving the breakeven point of the film and the factors affecting the box office in the investment manual, and should also actively attract projects on the big films that are likely to be successful. This study is meaningful in that it analyzes the equity crowdfunding film project, which has not yet been widely studied in Korea, and is expected to provide implications in the subsequent research and system improvement process.