• 제목/요약/키워드: Enterprise expense

검색결과 35건 처리시간 0.115초

사회적기업의 활성화를 위한 방안 연구 - 사업개발비 실태분석을 통한 - (Ways to Vitalize Social Enterprise - focusing on the business development expense -)

  • 김용호;송경수
    • 경영과정보연구
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    • 제32권3호
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    • pp.263-283
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    • 2013
  • 여러 연구에 의하면 사회적기업의 지원제도 중 사업개발비는 중요한 요소로 확인되고 있다. 여러 해 동안 사업개발비가 집행되고 있으나, 이에 대한 정리된 자료는 찾아보기 어렵다. 따라서 본 논문에서는 사업개발비를 인과적으로 분석하고 관계성을 찾아보려고 한 것이 아니라 개발비신청과 관련한 자료를 정리하여 실태를 살펴봄으로써 사업개발비에 대한 사회적기업의 관심이 무엇인지 더 나아가 이에 대한 개선점을 찾아보고자 하는데 그 목적을 두고 있다. 사업개발비의 신청 형태들을 분석하기 위하여 인증여부, 업종, 지원횟수 등과 같은 몇 가지 범주별로 나누어 자료를 살펴보았다. 분석결과는 사업개발비에 대한 개선점과 지속가능성을 높이는데 필요한 사업개발비 정책개발 자료(지침개발)가 될 수 있다고 생각한다.

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남녀 청소년 소비자의 생활양식 유형과 의복소비성향 (Lifestyle Types and Clothing Consumption Orientations of Male and Female Adolescent Consumer)

  • 이명희
    • 복식문화연구
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    • 제14권5호
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    • pp.776-789
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    • 2006
  • The purpose of this study was to investigate the relationships between lifestyle types, demographic variables, and clothing consumption orientations of male and female adolescents. The method of this study was a survey research by using questionnaires. Subjects were 393 high school students in Seoul. Four lifestyle types of adolescents were derived by cluster analysis: 'digital orientation type', 'material orientation type', 'positive enterprise type', and 'achievement orientation type'. The material oriented students spent high expense on clothes, had higher preference of imported products, had more sensuous consumption orientations, did more impulsive buying, and were more influenced by advertisements than other types of students. Digital oriented students had mothers with low educational background, low academic records, spent small expense on clothes, and had less sensuous consumption orientation. There were more male students than female students in positive enterprise type and the students of this type had upper middle academic records, had higher sensuous consumption orientation and did less impulsive buying. There were more female students than male students in achievement oriented type and this type had high academic records, had mothers with high educational background, and spent small expense on clothes. They had low level on most of the clothing consumption orientation and were especially less influenced by advertisement. This research confirms that the clothing consumption orientations are associated with the lifestyle of adolescent.

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가능납기 산정을 위한 ATP 알고리즘 연구 (Study on Available-To-Promise Algorithm for Determining Available Delivery Time -)

  • 박재현;양광모;김건호
    • 대한안전경영과학회지
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    • 제3권4호
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    • pp.181-191
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    • 2001
  • Integrated Supply Chain Management is a important subject for all enterprise activities as include logistics/sales, transfer and storage, manufacturing, purchasing of materials. A recent customer wants to receive high level service of all parts as Qualify, Delivery, Cost and Product. Therefore, Enterprise effort to supply for customers needs use some techniques like Data Mining, POS, MIS. Inventory and Logistics cost is the highest expense of all cost from first supplier to final customer on supply routine. So, SCM's basic purpose is reduce to that cost. So that this paper explain necessary, background, concept of SCM, analyze several using methodology and function of main SCM solution, after propose to ATP model include arithmetic procedure, functions, input data for determines available due date.

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게임 광고 방법에 대한 고찰 (The Thought on Method of Game Advertisement)

  • 박무원;정광호
    • 한국게임학회 논문지
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    • 제1권1호
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    • pp.37-41
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    • 2001
  • Ad(advertisement) is a gateway that makes the public recognize enterprises, and a tool that can maximize customers' interest. How this kind of Ad is delivered to consumers governs an enterprise's image or goods' reliability. That's why enterprises spend much money in advertising their products in various ways such as TV Ad, newspaper Ad, magazine Ad, placards and so on Accordingly, this study intends to look at Game Ad among a number of Ads, which enables game users to enjoy games at low expense and at the same time makes them naturally recognize enterprises images or product PR.

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Impact of Selling, General and Administrative Expenses on Financial Sustainability of IT Companies Listed in S&P 500

  • Seetharaman, Seetharaman;Pitta, Santhikumar;Moorthy, Krishna;Saravanan, Saravanan
    • 유통과학연구
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    • 제14권4호
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    • pp.13-20
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    • 2016
  • Purpose - This paper attempts to determine the importance of financial sustainability and the impact of Selling, General and Administrative Expenses (SG&A) on the financial sustainability of the IT industry. Research design, data, and methodology - Primarily the impact of SG&A expenditure on the sales revenue, assets, gross margins and profit is ascertained. After that the impact of SG&A expenditure, sales revenue, assets, gross margins and profit on the financial sustainability i.e., return on assets is worked out. Finally the impacts of financial sustainability i.e., return on assets on total enterprise value and market valuation multiples are found out. Results - The empirical result shows that SG&A expenditure most strongly impacted sales revenue, assets, gross margins and profit positively. Financial sustainability impacted in mixed manner with SG&A expenditure, sales revenue, assets, gross margins and profit. Assets and gross margins have weak positive impact on financial sustainability. Sales revenue has no impact on financial sustainability. Finally financial sustainability had moderate positive impact on total enterprise value and had no impact on market valuation multiples. Conclusions - SG&A expense has moderate positive impact on the financial sustainability and magnitude is very low.

자연형 하천공사 개략공사비 산정모델의 개발 (An Approximate Cost Estimating Model for Eco-River Facility Construction Project at Planning Stage)

  • 최인욱;이시욱;우성권
    • 한국건설관리학회논문집
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    • 제10권5호
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    • pp.104-112
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    • 2009
  • 90년대 중반이후 도시하천을 중심으로 추진되던 자연형 하천 정비사업은 2008년 4월 하천법의 개정으로 인해 하천의 친환경적인 기능이 더욱 강조되어, 그 적용 분야는 지방하천까지 폭넓게 확대 되었다. 그러나 기존의 이 치수형 하천정비사업에 초점을 맞춘 하천의 개략공사비 산정모델은 자연형 하천공사에 실시되는 주요공종을 포함하고 있지 않아, 축제공, 호안공사가 전부인 소규모 하천정비공사를 제외하고는 그 적용성이 많이 떨어진다. 따라서 본 연구는 최근의 친환경적인 기능을 강조하는 하천정비공사의 패러다임 등 하천시설공사 관련 환경 및 정책 변화에 따라서 기획 및 설계 단계에서 적용될 수 있는 자연형 하천공사 개략공사비 산정모델을 개발하는 것을 목적으로 한다.

EAI 환경에서의 웹기반 모니터링 시스템의 설계와 구현 (Design and Implementation of Web-based Monitoring System for an EAI Environment)

  • 하은옥;김윤호
    • 한국전자거래학회지
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    • 제14권3호
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    • pp.1-13
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    • 2009
  • EAI(Enterprise Application Integration)는 기업 응용통합 기반구조로써 그 역할의 중용성이 강조되어져 왔으며, 기업 전반에 걸친 획기적인 변화와 비용 절감과 새로운 응용서비스를 생성해왔다. 그러나 이러한 서비스를 효과적으로 구현하고, 운영하기 위해서는 지속적인 모니터링과 데이터의 관리가 필요하다. 본 논문에서는 효과적인 서비스의 구현과 안정적인 EAI 환경을 위한 모니터링 시스템의 요구사항과 기능들을 도출하였으며, 이를 웹 기반으로 설계 및 구현을 하였다. 이러한 모니터링 시스템은 웹 기반으로 설계, 구현되어 일반적인 EAI 환경에서 적용이 가능하다.

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선단구성을 위한 초기배선 (Initial Ship Allocation for the Fleet Systematization)

  • 이철영;최종화
    • 한국항해학회지
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    • 제8권1호
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    • pp.1-16
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    • 1984
  • The economical property of a shipping enterprise, as well as other transportation industries, is determined by the difference between the freight earned and expense paid. This study can be regarded as a division of optimizing ship allocation to routes under the integrated port transport system. Fleet planning and scheduling require complicated allocations of cargoes to ships and ships to routes in order to optimize the given criterion function for a given forecast period. This paper deals with the optimum ship allocation problem minimizing the operating cost of ships in a shipping company. Optimum fleet operating for a shipping enterprise is very important, since the marine transportation is a form of large quantity transport requiring long-term period, and there is a strong possibility to bring about large amount of loss in operation resulting from a faulty ship allocation. Where there are more than one loading and discharging ports, and a variety of ship's ability in speed, capacity, operating cost etc., and when the amount of commodities to be transported between the ports has been determined, then the ship's schedule minimizing the operating cost while satisfying the transport demand within the predetermined period will be made up. First of all a formula of ship allocation problems will be established and then will be constructed to solve an example by the Integer Programming application after consideration of the ship's ability, supply and demand of commodity, amount of commodity to be transported, operating costs of each ship etc. This study will give good information on deciding intention for a ship oprator or owner to meet the computerization current with shiping management.

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사회적기업 정부지원금이 사회적·경제적 성과에 미치는 영향 (A Study on the Effects of Social Enterprise Government Subsidies for Social and Economic Performance)

  • 류호영;이장희;이상철
    • 디지털융복합연구
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    • 제18권11호
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    • pp.149-157
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    • 2020
  • 본 연구는 시회적기업에 대한 정부지원금이 사회적 성과 및 경제적 성과에 미치는 영향에 대해서 분석하고자 한다. 표본은 2016년부터 2018년까지 한국사회적기업진흥원 자율경영공시에 참여한 인증 사회적기업을 사용하여 회귀분석을 실시하였다. 실증분석 결과 정부지원금은 사회적기업의 사회적·경제적 성과에 음(-)의 영향을 미치는 것으로 나타났다. 하지만 정부지원금 구성항목별로 구분하여 분석한 결과에서는 일자리창출 인건비와 사회보험료 항목은 사회적 성과에, 전문인력지원비와 사회개발비는 경제적 성과에 양(+)의 영향을 미치는 것으로 나타났다. 이는 정부지원금 항목별로 사회적기업 목적에 따라 성과 창출에 기여하고 있다고 해석할 수 있다. 띠리서 정부지원금 실효성을 높이고 사회적 기업 만족도를 높이기 위해서는 구체적이고 맞춤형 지원정책 수립이 필요하다고 판단된다.

기업형 사용자들을 위한 음성/영상 서비스 이동성 제공 방안 (Voice and Video Call Continuity for Enterprise Users)

  • 정창용;김현수;문정현;김희동
    • 한국정보통신설비학회:학술대회논문집
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    • 한국정보통신설비학회 2009년도 정보통신설비 학술대회
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    • pp.99-103
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    • 2009
  • Recently, as wired and wireless communication services have rapidly developed and multimodal mobile devices which have various characteristics have widely spread, the need for new convergence services increases. The growing population of VoIP technologies and the high communication expense yield that the market of IP based telephony such as WiFi phone and IP phone is substituted for one of the conventional PSTN telephony. With the help of this trend, the wireline network operators desire to find a market in mobile networks. Therefore, they focus on Fixed Mobile Convergence (FMC) service as one of the key factors to accomplish this goal. FMC services are able to provide the mobility of voice services between circuit switched and packet switched networks. IP Multimedia Subsystem (IMS) based Voice Call Continuity (VCC) is one of the schemes to embody FMC services. As Application Server (AS) which has this VCC function provides seamless handover of services between heterogeneous networks, FMC subscribers can communicate seamlessly with others m WiFi domain and COMA domain using WiFi-COMA dual phone. Most of enterprises have already introduced IP network infrastructure and IP-PBX (Private Branch eXchange) for telephony. However, the problems of high communication cost and work inefficiency due to frequent outside jobs or business trips have remained. In order to solve these problems, demands for enterprise FMC services increase. In this paper, we introduce a new IP-PBX based VCC model that can provide seamless handover of voice services between WiFi and COMA networks for enterprise users and we investigate some interworking and security issues between Soft Switch (SSW) and IMS, or between IMSs. In addition, we introduce a new service that can provide the continuity of voice sessions as well as video sessions using Multimedia Session Continuity (MMSC) technology which has evolved from VCC. This service is expected to be one of the next-generation personalized services based on user's context.

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