• 보건의료산업학회지
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• 제4권1호
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• pp.145-156
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• 2010

The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

• 대한안전경영과학회지
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• 제15권4호
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• pp.435-448
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• 2013

The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

• 수산경영론집
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• 제46권2호
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• pp.13-29
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• 2015

The abalone aquaculture has been very rapidly developed in Korea. Annual production quantity was less 200 tons before 2000th, it have been increased to over 9,000 tons in 2014. Also Abalone export amounts have been over 20 million dollars. The reason of rapid growth of Abalone aquaculture in Korea is due to high level profit ratio. Then now many fishing officers and other aquaculture fishers want to participate with abalone aquaculture newly. However Recent Abalone aquaculture in Korea is faced some problems. Aspects of production environmental status of fishing grounds are more aggravate, and then abalone aquaculture is exposed to various disease, and death rate of young abalone is higher. And aspect of management, the aquaculture cost is more increase. The demand of abalone also is depressing recently, this cause to come down the production price. In this viewpoint, Management analysis of abalone aquaculture in Korea is helpful for decision making of general aquaculture fisher want to participate newly. The analysis is practiced two aspects. One is index analysis, and the other is Break-even-point(BEP) analysis. The result of index analysis, average net profit rate has shown 28.0%, however the Regional difference has excessive. That is, Wando(major) has shown 39.4%, and Haenam province has shown 14.2%. On the other hand, the more scale has shown higher profit rate by aquaculture scale. And the result of BEP analysis, average has shown 93 cage number per abalone aquaculture household, and Wando(major) has shown 56 cage number, Haenam province has shown 131 cage number. The lower production abalone price of recent means higher BEP level.

• Journal of Biosystems Engineering
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• 제28권3호
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• pp.199-208
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• 2003

In order to solve the shortage of roughage supply for dairy farm in Korea, winter cereal forage production after harvesting of rice in the fallow paddy field is studied. This study consist of two parts. One is the model development of the mechanized production which was already reported at the preview paper. This is the 2nd parts of the study. Also, the mechanized production model for cereal forage production in winter was reported in the previous study. In this paper, coverage area and mechanized wrap silge production cost are analyzed and compared to the other available feeds in Korea. Results of the research are summarized as follows; The coverage area for the winter cereal wrap silage production system in Korea is estimated to be 33.7 ha in case of working with a tractor and a set of implements. If two or three tractors are available, the coverage area is estimated to be 68.0 and 101.3 ha, respectively. The break even point (BEP) of the farming size is analyzed as 10 ha and its production(operating) cost is estimated to be 317 to 443 won/TDN-kg at the BEP point. The cost is lowered to 182 won/TDN-kg at 100ha-working, and is much lower compared with prices of imported feeds of 360∼600 won/TDN-kg. Therefore, winter cereal wrap silage model is judged to be feasible and desirable for a large scale production of forage in winter fallow paddy field.

• 한국건설관리학회논문집
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• 제23권4호
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• pp.57-64
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• 2022

식물공장은 통제된 공간에서 인공적인 환경을 조성과 자동화 설비를 통해 식물을 계획적으로 생산하는 시설이다. 하지만 식물공장은 내부 환경 제어 기술에 비해 재배 과정의 자동화 도입이 미비한 상황이다. 이는 다수의 근로자 투입으로 인한 운영비용 상승의 문제를 초래한다. 따라서 본 연구는 식물공장의 재배 과정에 자동화 도입 전후를 비교하여 경제성을 평가하고자 하였다. 첫째, 자동화 도입이 필요한 작업을 선정하기 위해 식물공장의 작업 과정을 파악하였다. 파악된 작업 과정은 재배 식물의 생육 과정을 중심으로 나열하고 자동화를 도입할 작업을 선정하였다. 둘째, 선정된 작업에 방안별 투입과 산출을 비교할 경제성 평가 방법을 설정하였다. 셋째, 방안별 소요비용의 계산에 필요한 변수를 설정하였다. 넷째, 방안별 소요비용의 산정을 위한 계산 식을 도출하였다. 마지막으로 작업별 손익분기점을 분석하고 전체 작업에 대한 손익분기점을 통해 운영 기간에 따른 자동화 도입의 적절성을 확인하였다. 분석 결과, 식물 재배를 위한 6가지 작업에 자동화를 도입할 경우 손익분기점은 3.4년으로 분석되었다. 이는 대상 식물공장을 3.4년 이상 운영할 경우 자동화 도입은 경제성 측면에서 우수하다고 판단할 수 있다. 본 연구는 식물공장에 자동화 도입에 따른 손익분기점을 분석함으로써 국내외 다양한 식물공장의 자동화 도입에 따른 경제성 분석을 위한 기초 자료로 활용 가능할 것으로 판단된다. 향후 수행될 연구는 자동화 도입에 적절한 식물공장의 기준을 선정하고 효율적인 자동화 도입 방안을 수립하는 연구가 필요할 것으로 판단된다.

• 한국BIM학회 논문집
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• 제5권1호
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• pp.54-62
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• 2015

The Cities that recently developed have been applied to private network for establishing information communication network system. The local governments planning or pursuing U-City construction should also choose the private network in consideration of operation and maintenance. In viewpoint of agency operating u-City, it is necessary to integrate traditional and new network. However, there has been lack of guides to choose U-City network considering the economic analysis between private and leased network. This study analyzed the characteristics of private and leased network, and the cost-benefit by estimating the network cost and communication demand focused on U-services that are recently applied. This study purpose a guide for efficient U-City information network selected by estimating ROI(Return On Investment) and BEP(Break Even Point) for establishing private and leased network.

• 수산해양교육연구
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• 제18권3호
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• pp.261-271
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• 2006

The present study is aimed at evaluating the economic effectiveness of Abalone, haliotis discus hanai Releasing Project(ARP) conducted in the fishing ground owned by a fishing village in Ulsan, Korea. The results were summarized as follows: First, an average ratio of released abalones in the total landing after releasing is shown to be 85.0%. Second, the recapture rate of released abalones is 46.8%, exceeding the recapture rate of BEP(Break-Even-Point), 22.9%. Third, it is evaluated that total economic effectiveness of the ARP is 6.7-6.8 times, net effectiveness is 2.2-2.3 times, and the NPV(Net Present Value) discounted by a 8% interest rate is 474, 635 thousand wons, indicating the project is profitable. Considerable parts of the positive results on the ARP are based on some beneficial conditions, including the selection of favorable releasing sites, best self-regulation system of a fishing village for preservation of seaweed facilities and continued activities for protecting small abalones and their rearing. These results imply that the success of the ARP would be primarily dependent upon the selection of releasing site and effective management system after releasing.

• 한국통신학회논문지
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• 제36권3B호
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• pp.240-247
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• 2011

본 논문은 U-City (Ubiquitous City)의 무선망을 구축하는데 있어 WLAN 기반의 무선망과 WiBro 기반의 무선망을 고려하고 각 방식을 통해 구축할 경우 소요되는 비용과 얻을 수 있는 편익을 분석하여 경제적 효율성이 높은 무선망 방식을 선정하는 방법론을 제시하였다. 비용 분석을 위한 기초 데이터 획득을 위해 셀 설계 및 커버리지 분석을 수행하였으며, WiFi와 WiBro의 기술적 특정을 바탕으로 편익 분석을 수행하였다. 비용-편익 분석 결과 WiBro 무선망의 손익분기점이 WiFi 무선망에 비해 1.75년 빨리 도달하며, NPV(Net Present Value)도 114억원 가량 큰 것으로 나타나 경제적으로 효율적인 무선망 방식으로 분석되었다.

• 산업경영시스템학회지
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• 제44권3호
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• pp.39-49
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• 2021

The Korean Air-Force aircraft maintenance depot paints the exterior of various aircraft, including high-tech fighters. Aircraft exterior painting is a maintenance process for long-term life management by preventing damage to the aircraft surface due to corrosion. The de-painting process is essential to ensure the quality of aircraft exterior paints. However, because the Korean Air-Force's de-painting process is currently done with sanding or Plastic Media Blasting (PMB) method, it is exposed to harmful dust and harmful compounds and consumes a lot of manpower. This study compares the de-painting process currently applied by the ROK Air-Force and the more improved process of the US Air Force, and performs economic analysis for the introduction of advanced equipment. It aims to provide information that can determine the optimal time to introduce new facilities through Cost-Volume-Profit (CVP) analysis. As a result of the analysis, it was confirmed that the sanding method had the most economical efficiency up to 2 units per year, the PMB method from 3 to 21 units, and the laser method from 22 units or more. In addition, in a situation where the amount of de-painting work is expected to increase significantly due to the increase in fighters in future, BEP analysis was conducted on the expansion of the existing PMB method and the introduction of a new laser method. As a result of the analysis, it was confirmed that it is more economical to introduce the laser method when the amount of work exceeds the PMB work capacity(18 units per year). The paper would helpful to improve the productivity and quality of the Korean Air Force Aircraft maintenance depot through timely changes of facilities in the workplace in preparation for expansion.

• 한국산학기술학회논문지
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• 제22권3호
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• pp.279-290
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• 2021

본 연구는 시설원예 농가의 작목 대안으로 망고 초밀식 화분재배 도입의 경제성을 평가하였다. 기본모형은 전남지역 대표 농가사례로 선정하고, 관행작목에 대한 시나리오를 설정하였다. 작목전환에 따른 경제성은 부분예산분석법을 활용하여 평가하였고, 생산 및 시장 여건을 고려한 민감도 분석 및 손익분기점을 제시하였다. 경제성 분석결과, 모든 관행작목에서 망고 도입에 따른 손실요인의 증가액보다 이익요인의 증가액이 더 크기 때문에 작목전환이 경제적인 것으로 나타났다. 또한 모든 관행작목에서 망고 도입의 경제성은 비용 항목의 변동보다 총수입의 변동에 더 민감한 반응을 보였다. 이익의 순변화가 양(+)의 값을 가지는 10a당 생산량과 kg당 농가수취가격은 기본모형이 각각 947kg과 16,600원으로 나타났고, 시나리오별 손익분기점은 파프리카가 1,097kg과 18,508원으로 가장 높았다. 시설참외는 609kg과 10,613원으로 가장 낮은 수준을 나타냈다. 농가사례 및 시나리오별로 제시된 예산 항목별 증감 방향과 증감액 정보는 개별 농가의 여건과 선호에 따른 작목선택의 상세 조건들을 제공한다. 특히, 농가사례의 절반 수준으로 나타난 시나리오별 손익분기점 분석결과는 생산 및 시장위험에 대응한 최소 목표치를 제시한 점에서 의의가 있다.