• 제목/요약/키워드: Expense trend

검색결과 55건 처리시간 0.022초

OCED 회원국에 근거한 국방비 지출 추세 연구 (A Study of the National Defense Expense trend based on 30 OECD member states)

  • 고종협
    • 한국국방경영분석학회지
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    • 제37권1호
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    • pp.129-145
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    • 2011
  • 본 연구의 목적은 현재 세계 경제의 주축을 이루고 있는 OECD 가입 30개 회원국들의 국방비 지출성향을 분석하고, 이를 한국의 국방비 지출추세와 비교해 봄으로써 우리나라 국방비의 합리적인 지출규모를 예측하는데 있다. 분석결과 지금까지 우리나라의 국방비지출규모는 OECD회원국의 추세에 훨씬 못 미치는 '상당히 낮은 수준'으로 집행해 왔으며, 향후 국방비의 안정적 수급을 유지하면서 예상되는 안보 불안정성에 탄력적으로 잘 대응해 나가기 위해서는, 국방비 증가율을 2009년의 3.87%, 2010년의 5.8% 보다 높은 적어도 8.8% 이상의 수준으로 조속히 증가시켜야 할 것으로 판단하였다. 왜냐하면, 우리는 우선적으로 '국가역량에 걸 맞는 수준'의 국방비를 안정적으로 확보하여야 하고 또한 국방비는 모든 국민의 생명과 재산을 보호해주는 필수경비인 동시에 미래 국가생존성 보장을 위한 정말 귀중한 예산이기 때문이다.

의복비 지출 비용에 따른 의복 구매자의 특성에 관한 연구 - 연변 조선족 여자 대학생을 중심으로 - (Consumer Characteristics depending on Average Monthly Expense for Clothing - Korean-Chinese Female College in Yanbian, China -)

  • 김순심
    • 한국지역사회생활과학회지
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    • 제15권4호
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    • pp.67-78
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    • 2004
  • This study was designed to understand purchase motivation for clothing, evaluation criteria for clothing, evaluation criteria for stores depending on average monthly expense for clothing among female college students in Yanbian, China. Questionnaire was used for measurement tools to study the subject of the thesis. Each question was rated in 5 point scale, where 1 means 'not at all' and 5 means 'definitely'. The main study was conducted against 300 female college students from May 17 to June 5, 2001. The data for the study were analyzed using SAS PC program for frequency distribution, percentage, t -test. The purchase motivation for clothing, evaluation criteria for clothing, evaluation criteria for stores are affected by average monthly expense for clothing. The result was showed as follows : A significant difference was showed in the purchase motivation, evaluation criteria for clothing, evaluation criteria for stores, preferred stores between lower group and higher group depending on monthly expense on clothing. A meaningful difference was showed in 4 areas'to try a new trend, impulsive buying at the store display, for a change of mood, for stylish appearance'in the purchase motivations for clothing depending on the monthly expense for clothing, in 2 areas'brand, trendy fashion'in evaluation criteria for clothing depending on the monthly expense for clothing, in 3 areas 'after service, hospitality of sales person, brand awareness' in the evaluation criteria for stores depending on the monthly expense for clothing, And Respondents of a high expense group for clothing showed higher means compared to a low expense group for clothing in all areas. A significant difference was showed among groups regarding preferred stores based on the monthly expense on clothing.

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e-비즈니스가 경영성과에 미치는 영향 -홈쇼핑을 중심으로- (The Effects of e-Business on Business Performance - In the home-shopping industry -)

  • 김세중;안선숙
    • 경영과정보연구
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    • 제22권
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    • pp.137-165
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    • 2007
  • It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

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중국 연변지역 조선족 대학생의 의복 구매 동기 (Purchase Motivation for Garment of Korean-Chinese College Students in Yanbian, China)

  • 김순심
    • 한국지역사회생활과학회지
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    • 제15권3호
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    • pp.167-177
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    • 2004
  • This study is designed to understand purchase motivation for garment depending on demographic factors among college students in Yanbian, China. Questionnaire was used for measurement tools to study the subject of the thesis. The main study was conducted against 450 college students from May 17 to June 5, 2001. The data for the study were analyzed using SAS PC program for frequency distribution, percentage, t -test, and one way ANOVA. The purchase motivation for garment are affected by demographic factors such as gender, average monthly household income, monthly expense for clothing. The result was showed as follows: A meaningful difference showed in 3 areas 'to try a new trend, impulsive buying at the store display, discount advertising' depending on the gender in terms of purchase motivations, and in all the three areas, male students showed a higher ranking. But in other motivation areas, no difference was noticed in terms of gender. In terms of purchase motivation based on monthly income, only one area 'impulse buying from a store display' showed a meaningful difference. Respondents with an average monthly household income above 2,000 yuan showed a higher tendency of 'impulse buying' compared to those with below 500 yuan or those with between 500-2,000yuan. Those with the average monthly household income below 500 yuan showed the lowest ranking in the impulse buying. In other areas of purchase motivation, average monthly household income was not an important element. A meaningful difference showed in 4 areas, 'to try a new trend, impulse buying from a store display, discount advertising', and 'for a change of mood' in the product motivation based on expense on clothing. Respondents with an average monthly expense for clothing above 100 yuan showed a higher ranking in all 4 areas than those with less than 100 yuan. In other areas, the average monthly clothing expense didn't give any impact.

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도시근로자 가계의 계층별 교육비 비교 - 1979년에서 1993년을 중심으로 - (Time Series Comparison of Urben Wage Workers' Education Expenditure among Different Social Classes)

  • 류정순;이희자
    • 한국생활과학회지
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    • 제4권1호
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    • pp.63-74
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    • 1995
  • Urben wage workers' education expenditure among different social classes from 1979 to 1993 has been compared. Eduction expenditure has increased much more than that of income resulting from income increase and government policy. Education expenditure gaps among social classes have showed to be an increasing trend although the ratio of education expense to the income has increased among low class families. Average income elasticity was 1.1 and this result showed that education expense was luxury good. Income elasticity of education expense among low class families have fluctuated more than any other classes resulting from construction business cycle and housing rent increase. Average Gini coefficient was 0.38 and turned out to be highest among 9 household expenditures, however it was in the trend of improvement from 81. But from 91 Gini Coefficient went up high again. Main reason for this increase was due to high social class families' eucation expenditure increase. Government's strong policies to enhance equality level of education opportunity and to support low class families are urged.

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해외 물 기근 현황과 용도별.국가별 자본지출 전망을 고려한 해수담수화 플랜트 시장성 평가 (Market Evaluation of Seawater Desalination Plant considering International Water Scarcity and Expense Outlook by Use and Nation)

  • 양정석;손진식;강대수
    • 한국물환경학회지
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    • 제27권2호
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    • pp.178-187
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    • 2011
  • National water supply, water resources available, the ratio of water supply to total water resources, and the ratio of water supply to available water resources were investigated to find global seawater desalination plant market for 163 nations. Water resources available per capita from 2007 to 2016, population in water scarcity region from 2011 to 2016, and the ratio of water scarcity population to total population were also analyzed for the countries. Annual percentage increase in total municipal drinking water capital expenditure and Annual percentage increase in total industrial water market were analyzed to predict the amount of water supply by use. 76 countries are suffering from water scarcity and 60 countries among the countries have coastal regions. Forty countries were selected by considering the considerable amount and highly increasing trend of water demand by use. Most countries show increasing trend of industrial water and 82 countries have more than 4% annual increasing rate for domestic water expense from 2008 to 2016 among 163 countries. Among the 76 water scarcity countries 16 countries were finally selected by considering expense prediction by use. Middle-east, east asia, pacific ocean, and west europe regions include most selected countries.

상용치료원 보유여부가 고혈압 환자의 외래이용횟수 및 외래의료비에 미치는 영향 (Influence of Usual Source of Care on Outpatient Visit and Expense of Hypertension Patients)

  • 윤효정;최재우;이상아;박은철
    • 한국병원경영학회지
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    • 제22권1호
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    • pp.1-9
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    • 2017
  • Purpose : Many studies showed that having a usual source of care improved the efficient access of healthcare service. However in Korea there have been few studies on the usual source of care. So this study aims to find whether having a usual source of care affect the medical utilization and expense. Methodology/Approach : We used the Korean Health Panel data in 2012, 2013 to examine the change of utilization and expenses in ambulatory care affected by having a usual source of care. We selected 1,215 hypertension patients without usual source of care in 2012 and performed linear regression analysis to identify the difference between treatment group(with usual source of care in 2013) and control group(without usual source of care in 2013). Then we performed analysis again separated by the age group. Findings : Among study population, 711(58.5%) reported that they have a usual source of care in 2013. Treatment group reported 1.85 less increase in outpatient visits and 69,234 won less increase in expense than control group with weak significance(visit ${\beta}$ -1.85 p-value 0.0807, expense ${\beta}$ -69,234 p-value 0.0541). People under the age of 65 showed significant change in outpatient visits for tertiary hospital (visit ${\beta}$ -0.78 p-value 0.0154, expense ${\beta}$ -91,462 p-value 0.0168). The analysis which focused outpatient for mild disease showed similar trend. Practical Implications : This study supports the positive effect of having usual source of care which decrease inefficient outpatient utilization. Promoting physician-patient relationships is important for efficiency of healthcare service.

건설산업의 안전 환경 변화에 따른 산업안전보건 관리비 적정요율 산정에 관한 연구 (A Study on the Estimation of Occupational Safety and Health Expense Rate by Safety Environment Change in Construction Industry)

  • 오세욱;김영석;최승호;최진우
    • 한국건설관리학회논문집
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    • 제14권4호
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    • pp.97-107
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    • 2013
  • 건설업 '산업안전보건관리'라 함은 발주자로 하여금 공사종류 및 규모에 따라 일정금액을 도급금액에 별도로 책정토록 하여 건설공사 중 발생할 수 있는 각종 재해를 미연에 예방코자 사용되는 금액을 의미한다. 이러한 안전관리비는 1988년 2월 고용노동부고시로 제정되었고 이를 근거로 기획재정부"계약예규"'예정가격 작성기준'이 마련되어 건설공사공사 원가계산 제비율 적용기준의 산업안전보건관리비로서 공사종류별 및 대상 금액별 요율이 차등 책정되어 활용되고 있다. 그러나 건설업에 대한 관리기술의 발전 및 건설현장 여건변화, 비용에 대한 감가삼각, 안전보건관리기술 발전 및 관련 정책변화 등 건설업이 대내 외적으로 다양한 환경변화가 이루어져왔음에도 불구하고 안전관리비 요율 책정은 1988년 고용노동부 고시로 제정된 이래 현재까지 변경 없이 그대로 적용되고 있다. 따라서 이 연구의 목적은 고용노동부 고시에서 제시하고 있는 건설업 산업안전보건관리비 사용 실태에 대한 현황 조사 및 설문분석을 통해 현(現) 건설현장 안전관리 실태에 부합되는 산업안전관리비 적정 요율을 공사종류 및 대상액별로 제안하는 것이다. 건설공사를 수행함에 있어 적정 산업안전관리비의 산정 및 사용은 건설 안전관리 분야의 업무 효율성 제고는 물론 궁극적으로는 건설공사의 안전사고 비율 저감에 긍정적인 영향을 미칠 것으로 기대된다.

전라남도 농촌한옥의 거주성 평가에 관한 연구 (A Study on the POE(Post Occupancy Evaluation) of Rural Han-ok)

  • 이창재;최일;박성진
    • 한국농촌건축학회논문집
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    • 제16권1호
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    • pp.17-26
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    • 2014
  • This study examined the trend of floor space characteristics, size characteristics and modeling characteristics so as to evaluate the satisfactory level of subjects living in Hanok. By doing so, the type of Hanok was classified into 5 groups. The satisfactory level was evaluated after the subjects resided in Hanok based on each type of housing. In the satisfactory level investigation, which was conducted after the residence, the overall satisfactory level on Hanok showed to be high. In the evaluation on the residence scale, positive results were generally achieved regarding 'full size of residence', 'number of rooms compared to residence size', 'size of living room', etc. The indoor environment of residence evaluation mainly showed positive results regarding 'ventilation', but most subjects were unsatisfied in regard to 'heating', 'noise', 'lighting', etc. In the behavioral factor evaluation of residents, positive results were gained regarding 'health', but comparatively negative results showed based on items of 'construction expense', 'burden of maintenance expense', 'investment value', etc. After analyzing the influential factors on the overall satisfactory level, results showed that 'dust inflow' of the physical site environment evaluation, 'size of living room' of the residence size evaluation, 'heating' of the residence indoor environment evaluation, and 'burden of maintenance expense' in the behavioral factor evaluation significantly influences the overall satisfactory level.

국내 배전계통의 6분할 3연계 최적분할 모델 구성방안 (Optimal Division Model Configuration Plan According to 6 Divisions 3 Ties in Korea Distribution System)

  • 이대동;손성환;하복남;현동석;김영달
    • 전기학회논문지P
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    • 제59권4호
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    • pp.428-433
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    • 2010
  • According as economy grows, demand for power increases and satisfaction of customer about electricity quality is rising. There is in trend that investment expense by continuously increased supply of electric power equipment is on the increase continuously, but management efficiency improvement through curtailment of supply of electric power equipment investment expense through efficient operation is required rather than to increase investment. In this study, reconsidered about 6 divisions 3 ties that is distribution line basis configuration of Daejeon Geumsan area and analyzed division and tie present condition of truthful distribution System. Examined problem analyzing average division number, tie number and tie switch number, searched about most suitable division that consider load. Hereafter, I wish to take advantage of analysis result in most suitable division and tie of truthful distribution system for power failure section reduction and investment expense curtailment.