• Title/Summary/Keyword: 이익 배분

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A Method of Profit Allocation for Sharing Economy among Companies Considering the Transaction Costs (거래비용을 고려한 기업 간 공유경제에서의 이익 배분 방안)

  • Kim, Doo Hwan;Lee, Kangbae
    • Journal of Korea Society of Industrial Information Systems
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    • v.20 no.4
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    • pp.111-126
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    • 2015
  • Currently, many enterprises are trying to allocate the investment costs and risks through collaboration, and strengthen their competitiveness by sharing their resources and gains. Intercorporate sharing economy, a type of intercorporate collaboration, refers to the economic activity to share the idle resources of enterprises and enhance their efficiency. For a successful intercorporate economy with the participation of various stakeholders, there is a need to establish the clear allocation method of gains. Accordingly, this study suggested three methods-the MST method that can apply transaction cost incurred when forming a coalition for sharing economy; the average of transaction cost incurred by each participant, and the Shapley Value application method for the transaction cost incurred between the participants. In addition, this study also suggested gain allocation methods such as the "Equal distribution of gain" method, a gain allocation method based on the Cooperative Game Theory, the the "Proportional distribution of gain" method, and the Shapley Value method that takes in consideration the transaction costs.

A Study on the Separate Account related with the Valuation of Investment Securities and Profits Sharing in Korea Life Insurance Company (생명보험회사 투자유가증권평가 및 이익배분과 관련한 구분계리에 관한 연구)

  • O Dong-Il
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.7 no.3
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    • pp.483-493
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    • 2006
  • The purpose of the study is to make a proposal of how to improve the separate account in Korean life insurance accounting and regulations. A separate account is required to improve the transparency of accounting and fairness of dividing the profit between company and lift insurance contractors. A separate account may be the first step to solve this conflict by clearing the profit sharing of shareholder's and contractor's of the insurance with dividend. The separate account should be designed to reflect the real economic consequences of insurance company and consider the real outcome of the performance-based insurance commodities. The separate account should contain the rules of IASs and KASs. If a separate account is successfully settled down, the portions of contractor's dividend and the dispute about initial public offering of insurance companies can be solved gradually.

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An Dynamic Optimal Allocation for the Stratified Randomized Response Technique (층화확률화 응답기법에 대한 동적 최적배분)

  • Son, Chang-Kyoon;Hong, Ki-Hak;Lee, Gi-Sung
    • Communications for Statistical Applications and Methods
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    • v.16 no.4
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    • pp.595-603
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    • 2009
  • Typically the standard optimal allocation method distributes the sample for each stratum considering survey cost. In case of varying survey cost for each survey unit, we need to consider more practical allocation method. In other words, according to characteristics of an individual unit, we consider the optimal dynamic allocation method which first selects the survey unit having maximum value of benefit cost ratio. In terms of this, the proposed allocation method is different from standard optimal allocation method which allocate samples for each stratum and selects the random sample according to each size of sample. This paper is considered the dynamic optimal allocation method for the stratified randomized response technique which surveys for sensitive characteristic of survey units such as drug abuse, abortion, alcoholic. We prove the practical usefulness of proposed method using the numerical example.

Optimal Water Allocation by Dynamic Programming (동적계획법에 의한 물 배분)

  • 이순탁;이진우
    • Water for future
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    • v.18 no.2
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    • pp.163-174
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    • 1985
  • This study aims at the development of a technique for the optimal water allocation by applying Dynamic Programming Model for the effective usage and rational allocation of water resources, in case of which limited water resources in river basin should be used in several stages. In analytical procedure the possible allocable area was firstly zoned into the four areas: Pohang area ($C_1$), Yeungcheon area ($C_2$), Gyeungsan area ($C_3$), Daegu area ($C_4$), which are located between the Yeongcheon dam and the confluence of the lower Kumho river and the main course of the Nakdong river. Secondly, a return function was determined on the basis of the correlation between the GRP in each area and the amount of water used to it. A DP Model, finally, was applied to the allocation of the water resources according to both their usage and the areas. As a result, the fact has been found that when allocating by the area, $C_1$ could be possibly supplied only with the water resources avaiable from the Yeungchon dam, and the maximum units supplied to $C_1$ should be 240 units ($1unit=10^3㎥$ per day), beyond which we ought to develop an alternative water resources. Also, the return from the allocation by the usage exceeded the one from it by the area. At the same time it was more profitable to limit the water supply to $C_1$ into 217 units. In the allocation by the area 240 units and 80 units, if only the water resources available from the Yeungcheon dam used, and 360 units and 80 units if the Doil dam used additionally, could be supplied to $C_1$ and the lower region respectively. In the allocation by the usage 103 units for industrial water with 33 units for both domestic and commercial water and 183 units, if only the water resources available from the Yeungcheon dam used, and 103 units with 33 units and 304 units, if the Doil dam taken into consideration additionally, could be supplied to $C_1$ and the lower region respectively. Therefore, much more water could be allocated to the region of lower Kumho river if the method of water allocation by the usage.

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Pricing Strategy, Profit Sharing, and Market Structure in Digital Music Contents Industry (디지털 음악 콘텐츠 시장에서의 가격전략, 수익배분 및 시장구조)

  • Jang, Dae-Cheol;An, Byeong-Hun
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2008.10a
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    • pp.197-217
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    • 2008
  • 본 논문에서는 현재 국내의 디지털 음악 콘텐츠 산업에서 이슈가 되고 있는 정액제와 수익배분 비율 문제를 중심으로 수리적 모형을 사용하여 분석하였다. 특히 국내의 현황을 반영하여 음원권리자와 이동통신사의 문제에 더욱 초점을 맞추었다. 본 논문의 연구결과는 다음과 같다. 첫째, 이동통신사와 음원권리자 사이에서는 정액제를 선택하든 종량제를 선택하든 중요하지 않을 수 있다는 것이다. 중요한 것은 음원권리자가 수익배분비율을 그리고 이동통신사가 음원판매소매가격을 자율적으로 결정할 수 있어야 한다는 것이고 두 게임참여자가 서로 이익을 얻을 수 있는 수익배분방법과 비율이 존재한다는 점이다. 둘째, 정액제는 오히려 소비자와 이동통신사간의 관계에 영향을 미치게 되는데 이동통신사에게는 유리하고 소비자에게는 불리하게 된다는 것이다. 특히, 이동통신사와 음원권리자가 수직적으로 통합되어 경쟁하는 시장구조하에서는 소비자에게 불리한 경향이 더욱 심화되므로 정액제 보다는 종량제 가격의 하락을 통해서 온라인 음악 시장의 성장을 유도하는 것이 소비자에게 유리하게 된다. 이와 같은 온라인 음악시장의 성장은 중장기적으로 사업자들에게도 도움이 될 것이다.

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REMM과 재무관리의 이해

  • O, Hyeon-Tak
    • The Korean Journal of Financial Studies
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    • v.12 no.1
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    • pp.45-62
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    • 2006
  • M. C. Jensen과 W. H. Meckling이 쓴 'The Nature of Man' 논문의 핵심은 역시 REMM(Resourceful Evaluative Maximizing Model)이다. REMM이라는 용어는 새롭지만 개념은 200년 이상의 연구와 경제학과 사회과학과 철학적 토론의 산물이라는 것이다. REMM에서의 핵심은 Resourceful이다. 어떤 이론이나 정책이건 어떤 가정과 한계가 있다는 의미로 사용할 수도 있다. 재무관리의 모태인 경제학에서 지금까지 사용된 모델은 고전 경제학시대부터 일관되어 왔던 추상적 의미의 이익(효용)극대화 모델이다. 재무관리는 그 목적이 궁극적으로 인간의 소비선호체계를(people's consumption preference) 극대화 하는 것이고, 한정된 자원(scare resources)을 시간에 따라 어떻게 배분하여 효용(utility)을 극대화하는 것을 중심과제로 삼고 있다. 효용의 극대화를 위한 자원배분은 생산자원을 어떻게 배합하여 가치생산을 극대화하느냐 하는 생산에의 배분문제와 생산된 재화 및 서비스를 사람들의 욕구충족을 최대로 하는 소비에의 배분문제로 나눠 생각해 볼 수 있다. 그런데 적어도 재무관리에서는 후자는 다루지 않고 가치생산의 문제만 다룬다. 이러한 가정하에서 재무관리의 목표와 이에 따르는 재무관리이론(가정)의 전개는 가치창조와 소비에의 배분을 통한 효용의 극대화를 다루는 경제학의 이론을 답습함으로 일부 혼선을 불러올 수 있다. 위험에 대한 재무담당자(투자자)의 태도를 재무관리의 입장이 아니라 경제현상 전체에 해당되는 입장에서 다루므로 각 각의 교재마다. 투자자의 부 또는 수익에 대한 효용과, 위험과 수익에 대한 무차별곡선이 달리 표현되고 있다. 재무관리 책에서는 재무관리의 가정하에서 투자자의 수익에 대한 효용, 그리고 수익과 위험에 대한 무차별곡선이 정립되어야 할 것이다.

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Measuring Allocntive Performance by using DEA Model when price and cost data are available (가격$\cdot$원가정보가 주어진 경우 배분적 성과를 측정하기 위한 DEA모형의 설계)

  • 오동일
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.5 no.2
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    • pp.191-196
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    • 2004
  • Allocative efficiency measures the extents to which the technically efficient units falls shorts of achieving minimal cost. By using this measure manager can make decision about how to redistribute organizational resources to improve price efficiency. Allocative and overall efficiency are derived on the basis of budget line and cost minimization concept. The purpose of this study is to introduce the concept of allocative efficiency and propose two modified DEA models. Examples are provided to illustrate the similarities and the application procedure of the two model. By providing example and tracing the data application procedure, we found the same results but some cautions are needed to interpret the valuation.

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축협조직과 양계산업의 계열화

  • 문기한
    • KOREAN POULTRY JOURNAL
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    • v.14 s.151
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    • pp.82-87
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    • 1982
  • 양계산업이 폭리를 노리는 투기업의 대상이 될 수는 없다. 부화장, 사료업자, 생산자, 유통담당자, 소비자가 모두 밀접한 상호 관련성을 갖을때 양계산업은 안정되게 발전할 수 있다. 모든 관련자들에게 자기 배분이익을 안정되게 보장해 종계 생산부터 양계산업의 계열화는 깊히 연구$\cdot$검토되어 조속히 실현되어야 한다.

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A Modern Meaning of Worker's Equal Rights to Share Profits of Private Companies in the first Korean Constitution of 1948 (제헌헌법상(制憲憲法上) 이익균점권(利益均霑權)의 현대적(現代的) 의미(意味))

  • Shin, Jae-Myung
    • Journal of the Korea society of information convergence
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    • v.7 no.2
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    • pp.41-48
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    • 2014
  • Capitalism of altitude in modern society has brought a brilliant development of human civilization. But there is a side effect of capitalism. It is just such as alienation of labor, polarization. The need to consider the worker's equal rights to share profits of private companies in the first Korean Constitution of 1948 is to mitigate the adverse effects of this capitalism. It is considered that the present government aims at "economic democracy" slogan and also be matched. The worker's equal rights to share profits of private companies means the distribution rights of workers to receive excess profits of the company. The review of these worker's equal rights to share profits of private companies is thought very meaningful.

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