• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2003년도 추계학술대회
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• pp.323-327
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• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• 한국식생활문화학회지
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• 제21권3호
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• pp.270-279
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• 2006

This study was designed to : (a) analyze the menus of the French restaurant in tourism hotel using the menu analysis techniques of Kasavana & Smith and Pavesic, (b) compare the characteristics of the two analysis techniques. The calculations for the menu analysis were done using the MS 2000 Excel spreadsheet program. The menu mix % and unit contribution margin were used as variables by Kasavana & Smith and weighted contribution margins (WCM) and potential food cost % (PFC%) by Pavesic. In two cases, 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. The items that scored favorably on both variables were rated in the top category (e.g., star, prime) and those that scored below average on both were rated in the lowest category (e.g., dog, problem). While Kasavana & Smith's method focused on customer's viewpoints, Pavesic's method considered the manager's viewpoints. Therefore, it is more likely to be desirable for decision-making on menus if the menu analysis techniques chosen is suited to its purpose.

• 디지털융복합연구
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• 제15권12호
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• pp.273-282
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• 2017

본 연구는 공컨테이너 이송비용을 감안한 판매정책에 따라 공컨테이너 직접 이송 대신 화물을 적재한 Full 컨테이너로 장비를 회수할 때 변화를 A선사의 데이터를 기반으로 실증분석 하는 것을 연구의 목적으로 하였다. EMU Credit을 부여하기 위해 A사가 시행한 정책은 Back Haul Full 화물 수익성을 RA CMPB(Relative Accountability Contribution Margin Per Box)에만 의존하는 것으로 수익성이 더 좋은 PA CMPB(Profitable Accountability (Contribution Margin Per Box)에 근거한 판매에서는 한계가 발생하는 문제가 도출되었다. 또, 일부 아시아 지역의 경우 장비 상황은 잉여지역임에도 불구하고 해당 지역에서 수출되는 화물의 목적지가 아시아 역내의 장비 부족인 경우가 많아 경우에 따라 잉여 지역으로의 서비스 판매가 공컨테이너 회송 시 또는 장비 부족지역 판매시보다 전사적 차원에서 더 큰 이익을 창출할 수 있는 있다는 것으로 나타났다. 즉, EMU Credit을 부여하는 조건에 변화가 필요하며, 장비 잉여지역 간 Full 화물에도 목적지의 잠재적 공장 이송비를 선 반영한 Credit Amount를 부여할 필요가 있다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.181-193
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• 2021

Thailand's tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called "second-tier cities". Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn't cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.

• 유통과학연구
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• 제22권6호
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• pp.45-56
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• 2024

Purpose: This study utilizes value chain analysis to investigate the distribution of benefits in the snubnose pompano product value chain, aiming to ascertain how these benefits are obtained by the farmers. Research design, data and methodology: The study approaches the assessment components from the economic analysis framework of the value chain. It investigates the various actors involved in the value chain of snubnose pompano fishery products in the South-Central Coast region of Vietnam from 2020 to 2022. Data collection is conducted through direct interviews with the actors utilizing survey questionnaires. Results: The results indicate that farmers, traders, and processors are key actors in the chain. The distribution of benefits between farmers and other actors has improved and tended towards greater harmony over the years. However, farmers receive benefits that are not commensurate with their value-added contribution. Farmers contribute the greatest value-added, but their profit margin share is not commensurate with the ratio of their value-added contribution to the chain. Farmers suffer the highest degrees of losses caused by price fluctuation and production risks, while other actors face smaller risks. Conclusions: The study offers some recommendations to adjust the distribution of benefits and risks among participants in this value chain.

• 한국조리학회지
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• 제12권1호
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• pp.1-21
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• 2006

The purpose of this paper was to revise menu management in Korean restaurants of first class hotels in Cheju. This study was conducted to examine and analyze menu mixes using menu engineering and surveys of customer willingness to pay for price adjusting. The results were as follows. Those restaurants in this study need menu re-engineering and price adjustment for sales enhancement. And this paper suggested some recommendations. They have to develop new menu focusing on customer value based menu management. Furthermore, customer behavior analysis must be applied to menu engineering and new menu development.

• Archives of Plastic Surgery
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• 제43권3호
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• pp.284-287
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• 2016

Epithelioid hemangioendothelioma (EHE) is a well-differentiated and rare vascular tumor. Systemic metastases are uncommon. Herein, we present a patient with skin metastasis of pulmonary EHE (PEH) that was treated by wide excision. A 76-year-old male was evaluated due to pulmonary thromboembolism and a solitary pulmonary nodule. A biopsy was performed and pathological examination of the mass confirmed EHE. No metastasis was observed. The patient returned to care approximately two years later due to a painful nodule in the right lower leg. A skin biopsy showed metastatic EHE from the lung. We used a safety margin of 1 cm based on clinical experience, because no prior case had been reported regarding the resection margin appropriate for primary cutaneous EHE and skin metastases of PEH. At four months after surgery, the patient recovered without complications or recurrence. Skin metastasis of PEH is extremely rare, and only two cases have been reported in the literature. In this case, we report a rare case of PEH with histologically diagnosed skin metastasis that was successfully treated by curative resection. It is expected that this case report will provide a helpful contribution to the extant data regarding PEH metastases.

• Asian Pacific Journal of Cancer Prevention
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• 제15권14호
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• pp.5701-5707
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• 2014

Background: Salivary gland tumours, which account for approximately 3% of head-neck cancers, are a heterogeneous group and thus it is difficult to identify their epidemiological characteristics. The aim of this study is to determine demographic features and histopathologic distribution of parotid neoplasms in a large sample from Turkey. Materials and Methods: This study was conducted retrospectively on 136 parotidectomy materials from operations between May 2009-May 2013. Age, gender, tumor diameter, histopathological diagnosis and surgical margin status were recorded. Results: The benign cases were 112 (82.4%), while the malignancies were 24 (17.6%). The accuracy rate of FNAC was 91%. There were 46 (33.8%) male and 90 (66.2%) female patients. Female/male ratio (M/F=0.5) was two, the Warthin (WT) tumor being more apparent in males (p<0.05). Pleomorphic adenoma (PA) was detected most frequently among benign pathologies at 61.6% (69/112), while the Warthin Tumor (WT) was detected as the second most frequent tumor at 20.5% (23/112). Mucoepidermoid carcinoma (MEC) and carcinoma ex pleomorphic adenoma (Ca ex PA) were detected at equal frequency at 20.8% (5/24) among malign tumors. These were followed by acinic cell carcinoma at 16.7% (4/24). While the surgical margin was positive in ten patients with malignant tumors (41.7%), all of the benign tumors were negative (p<0.01). No significant difference was detected in the age-gender of patients, tumor size and distribution of sites among benign and malignant groups (p>0.05). Conclusions: Pleomorphic adenoma is the most frequently reported benign tumor almost in all global literature. Yet, the distribution of malignant tumors displays geographical differences. Based on these data, we believe that our findings will provide a significant contribution to future epidemiological studies. We think that it will be beneficial to generate awareness on parotid tumors and ensure a fight against smoking as with all head-neck cancers.

• 한국관광식음료학회지:관광식음료경영연구
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• 제9권
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• pp.213-242
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• 1998

Even in the best of economic environments, restaurants menu pricing is a serious concern to those in the food service industry. During times of rapid inflation, closer government regulation of compensation practices, and limited gains in worker productivity, the decisions regarding the proper charge for menu items become increasingly important. In addition to many operational and managerial factors, an important ingredient in the food service enterprise's success is its ability to meet the market by providing the value expected. The contribution-margin approach to pricing described above is familiar to cost accountants, who will also recognize that it admits of much elaboration before it can become a tool for day-to-day decisions. But the system probably has the greatest promise for multi-unit companies, where the cost benefit ratio of additional refinements improves in proportion to the number of operations. For example, the analysis required to specify the demand function better becomes less expensive if the findings can be applied to the pricing structure of numerous units. In any of its many adaptations, the essence of the integrated menu pricing system remains its ability to bring together the relevant revenues and costs with the operator's sense of the market and competitive environment to suggest prices that maximize profits.

• Asian-Australasian Journal of Animal Sciences
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• 제14권8호
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• pp.1098-1105
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• 2001

There is little information on smallholder dairy farming in Zimbabwe. With such inadequate knowledge, no meaningful decisions on how to improve these systems can be made. A study was, therefore, carried out in Nharira communal area and Lancashire small-scale commercial area to provide information on the viability of dairy farms. This paper is based on data obtained through participatory monitoring of 13 smallholder dairy farms in 1996 and 1997. All the four farms in Lancashire were found to be viable in both years. In Nharira, two out of the nine farms in 1996 and three farms in 1997 failed to break even. There were considerable inter-farm differences in the contribution of milk sales towards total income from dairy farming, ranging from 41% to 99% in Nharira and 71% to 81% in Lancashire in 1996. Corresponding estimates in 1997 were 51-95% and 72-78%, respectively. Expenses on cattle feeds contributed 36-84% in 1996 and 37-80% in 1997 towards total variable costs in Nharira. In Lancashire, the respective estimates were 15-33% and 22-36%. Seven out of the nine studied farms in Nharira and three out of four in Lancashire realized higher gross margin (GM) in 1997 than in 1996. All these farming households had conserved considerable amounts of farm-grown feeds. It was concluded that feed costs, number of cows and sizes of land holdings were the main factors determining viability of smallholder dairy farming. The major challenge to smallholder dairy farming in Nharira, in particular, was to develop low-cost feeding strategies.