• Journal of Korean Society on Water Environment
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• v.30 no.3
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• pp.351-360
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• 2014

The allocation of margin of safety (MOS) at a uniform rate to all areas of the unit watershed makes it very difficult to keep the load allotment stable in the area for lack of reduction measures like forest land. This study developed an equation to calculate margin of safety differentially according to the regional characteristics. The equation was formulated on the basis of the regional characteristic factors such as a load contribution factor for land use type and a site conversion factor for the unit watershed. The load contribution factor represents a contribution of loads from a particular land use. The site conversion factor was derived from the site conversion ratio of a unit watershed. Margin of safety for the non-point pollution load in the land use sector decreased by 20~25% in three river basins. The margin of safety in the unit watersheds with low site occupation ratios decreased in high rate, while in the unit watersheds with large urban area decreased in low rate. With the application of the differential margin of safety considering regional characteristics, not only the reduction of pollution loads can become lighter but also it can be easier to develop plans for Total Maximum Daily Loads (TMDLs) even where the reduction measures are not available.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.16 no.2
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• pp.17-31
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• 2005

Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

• Proceedings of the Korea Hospitality Industry Research Society Conference
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• 2005.11a
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• pp.80-91
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• 2005

Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

• Journal of Nutrition and Health
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• v.36 no.3
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• pp.319-326
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• 2003

The purposes of this study were to : (a) analyze the menus of food service operations using the menu analysis techniques of Kasavana & Smith, Miller, Merricks & Jones, Pavesic and Uman, (b) closely examine the characteristics of the five analysis techniques. Calculations for the menu analysis were done by computer using the MS 2000 Excel spreadsheet program. Menu mix% and unit contribution margin were used as variables by Kasavana & Smith, sales volume and food cost% by Miller, sales volume and cash contribution by Merrick & Jones, weighted contribution margin and food cost% by Pavesic, and total cash contribution and unit contribution margin by Uman. In each case, a four-cell matrix was created, and menu items were located in each according they achieved high or low scores with respect to two variables. Items that scored favorably on both variables were rated in the top category (e.g., star, prime, signature, group A, winner) and those that scored below average on both were rated in the lowest category (e.g., dog, problem, loser, group D, loser). While the 3 methods of Kasavana & Smith, Miller, Merrick & Jones focus on customers' viewpoints, the others consider the managers' viewpoints. Therefore, it is more likely to be desirable for decision-making on menus if the menu analysis technique chosen is suited to its purpose.

• The Journal of the Korea Contents Association
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• v.14 no.1
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• pp.318-325
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• 2014

The aim is to analyze a performance evaluation of local governmental public hospitals. Data were collected from public disclosure system DB of National Tax Service on 15 July 2013. Twenty-two income statements of local governmental public hospitals were analyzed using descriptive statistic analysis. The analyzing factors were medical operating profit, contribution margin, and trend of operating profit. The important result was that the medical operating profit was negative, average medical operating profit was -4,678.9 million won. However, the contribution margin was positive in all local governmental public hospitals, and average contribution margin was 12,572.5 million won. The trend of operating profit was positive in 15 local governmental public hospitals between 2011 and 2012. The average increased operating profit was 1,299.1 million won. Through this result, we suggest that not only individual public health hospital perspective, but also the enterprise wide perspective like nation was significantly considered to make decision of closure or maintain of local governmental public hospitals.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Journal of the Korean Society of Food Culture
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• v.23 no.5
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• pp.595-604
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• 2008

This study was conducted to evaluate the menu of a Japanese restaurant in a first class tourism hotel. The calculations used for the menu analysis were conducted using MS Excel 2003. Several previous studies have been conducted to analyze menus. For example, Pavesic used of the weighted contribution margins (WCM) and potential food cost (PFC%) to evaluate menus, while Kasavana & Smith used the mix margin (MM%) and unit contribution margin (CM) to evaluate menus. The menu engineering method focused on the customer's viewpoints, while the Cost/Margin analysis method considered the manager's viewpoints. The menus that need continuous keeping Kasavana & Smith (Star) and Pavesic (Standard) included 'Assorted sashimi with side dishes (big), 'Lunch box special', 'Tempura course', 'Broiled Spanish mackerel and side dishes', 'Shrimp tempura', 'Special sushi', 'Seafood Udong', 'Buckwheat noodles'. The results of this study should increase customer satisfaction and profits at the Japanese Restaurant.

• The Korean Journal of Food And Nutrition
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• v.33 no.1
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• pp.111-115
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• 2020

The purpose of this study is an application of Lee's Menu Engineering (LME) method for menu analysis on the eight kinds of pizza selected from 17 kinds of pizza served by an Italian restaurant near by the Keimyung College University campus. The eliminated nine items were in the third quadrant or below the trend line. The LME method is more efficient than generally used methods such as the Miller, Kasavana & Smith, Uman, Pavesic and Merricks & Jones method. The LME method comprises reference lines and four quadrants created by x, y axes and its average values. The x and y axes comprise the sales ratio (MM%, percentage of the Menu Mix) and the weighted contribution margin (WCM%, percentage of the Weighted Contribution Margin) respectively. The obtained results are such that total sales increased by 1.59% from 58,747,200 won to 59,684,000 won, despite the decrease in sales volume. Total contribution margin also increased from 35,248,320 won to 35,810,400 won. The trend line also shows from y=0.9147x (R²=0.703) to y=0.9944x (R²=0.9893). These results indicate that the LME method is superior in practical applications.

• Proceedings of the KIEE Conference
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• 1999.11b
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• pp.213-215
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• 1999

This paper presents a transmission cost allocation through application of a new reliability index in transmission pricing in competitive electric industry. The proposed method allocates a fair use of transmission system charge given separately to individual generator by capacity usage, based on the contribution of individual generator considering N-1 contingency in reliability margin of transmission capacity, and offers more alternatives of pricing in using transmission capacity and transmission margin.

• Korean Journal of Community Nutrition
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• v.11 no.5
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• pp.642-649
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• 2006

The purposes of this study were to investigate methods of applying activity-based cost to menu engineering and to examine the feasibility. A total of 6 menu items of XYZ restaurant in Seoul were selected and the ledger of September 2005 was used for menu analysis. The menu mix percent of beef sirloin steak (61.95%) and beef tenderloin steak (17.13%) were labeled as high, whereas BBQ pork ribs (4.94%), salmon fillet (2.66%), seafood platter (5.77%), and teriyaki chicken (7.56%) showed low menu mix percent. In addition, the contribution margin for BBQ pork ribs (29,000 won), salmon fillet (25,810 won), seafood platter (22,400 won), and teriyaki chicken (22,000 won) were higher than the average contribution margin (21,957 won), and those for beef sirloin steak (21,200 won) and beef tenderloin steak (21,900 won) were lower than average. When popularity and contribution margin were applied in menu engineering, BBQ pork ribs, salmon fillet, seafood platter and teriyaki chicken were classified as puzzles and beef tenderloin steak and beef sirloin steak as plowhorses. Menu engineering using popularity and operating profit, which was calculated from activity-based cost, also gave the same results, whereas the additional label for activity cost placed BBQ pork ribs and salmon fillet in the brain teaser category. Ranking analysis on variables estimating menu profitability using Spear-man's ${\rho}$ revealed that there were no significant correlation between variables, which means the estimation of menu item profitability could differ by methods of analysis. With these results, it was concluded that activity-based cost would help to establish more detailed marketing strategy for a restaurant.