• 제목/요약/키워드: PROFIT분석

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CVP 분석을 이용한 면허어업 손실보상액 평가 모형의 도출 (The Derivation of a Model to Estimate Compensation for Damages in Chartered Fisheries by Using CVP Analysis)

  • 정형찬
    • 수산경영론집
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    • 제31권2호
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    • pp.133-153
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    • 2000
  • During the last several decades, Korea has been regarded as one of the fastest growing economies in the world. However, the small size of national land has not met the vigorous demand for land necessary to develop economic infra-structures such as large-scale harbors airports and highways. In order to satisfy the growing demand for land, the Korean government and industry have implemented the national land development programs to reclaim land from the sea fur the several decades. It is certain that these land development programs have resulted in a lot of property disputes between fishermen and public project administrators. This paper is to develop a quantitative model to estimate compensation for damages or restriction of charted fisheries resulting from large-scale public projects. In this paper, the compensation model is derived by using cost-volume-profit analysis framework because the compensation for charted fisheries basically depends on the factors such as the costs, production volume, profit of charted fisheries damaged or restricted by public projects. The model shows that the compensation for damages or restriction of charted fisheries is determined by the average annual profit, damage duration period, and the degree of fishery damages. In addition, the degree of fishery damages measured by the ratio of lost profit to annual average profit turns out to be determined by the following factors: annul profit, unit variable cost, decrease in production volume, the rate of increase in variable cost, and a change in fixed cost. Furthermore, this parer discusses the nam issues related to practices and regulation of the compensation for fishery damages in the current Fishery Act of Korea and suggests some appraisal methods which will be able to lead to theoretically correct and fair compensation for fisheries damages resulting from large-scale public projects.

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비영리민간단체의 공익활동 지원사업 효율성분석 (An Efficiency Analysis for the Public Activities Support Projects of Non-Profit Private Organizations using DEA)

  • 최홍근;유연우
    • 디지털융복합연구
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    • 제12권6호
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    • pp.181-192
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    • 2014
  • 본 논문은 정부에서 시행하는 비영리민간단체 공익활동지원사업의 성과에 대한 효율성분석을 통하여 효율성이 낮게(비효율적) 나타난 단체에 대한 컨설팅방향을 제시하였다. 공익활동지원사업의7가지유형에 대하여 분산분석을 실시하여 유형별로 차이가 있음을 확인하였으며, 7개 유형별로 자료포락분석(DEA)중 CCB-I, BCC-I, 초효율성(Super Efficiency) 모형을 적용하여 성과에 대한 효율성을 분석하였다. 4개 입력요소(업력, 지원 금액, 회원수, 직원수)와 3개 출력요소(사업점수, 회계점수, 종합점수)를 분석한 결과, 7개 유형에서 사업성과에 대한 효율성이 높게 나타난 단체를 벤치마킹대상으로 도출하였고 초효율성분석을 통하여 벤치마킹 대상을 단기, 중기, 장기로 구분하였다. 이를 통해 각 단체에 맞는 사례를 배우고 개선함으로써 최선의 성과를 찾아낼 수 있는 정보를 제공하였다.

공기업 품질경영 성과요인간의 인과관계 분석에 관한 연구: 제조분야 및 의료분야와의 비교를 중심으로 (Analysis of Causal Relationship among Performance Factors of Quality Management in Korean Public Enterprises : Using Malcolm Baldrige Non-profit Criteria)

  • 문재영;이상철;이동기;서영호
    • 품질경영학회지
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    • 제37권1호
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    • pp.10-19
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    • 2009
  • The objective of this study is to analyze the causal relationship among Non-profit Criteria of the Malcolm Baldrige National Quality Award(MBNQA) and to compare the casuality among company, hospital and non-profit organization field. The survey instrument consists of 94 questions from the seven categories of the MBNQA. Structural Equation Modeling (SEM) is used to analyze the empirical data and estimates the path coefficients among the MBNQA categories. The result of our research is as follows, First, the Leadership effects on as a driver of all factors. Secondly, the positive effect of the Foundation on the Direction and the System categories, Finally, the positive influence of the Direction on the System categories of the MBNQA model. In this study, most hypothesis are statistically significant.

공동주택 리모델링의 수익모델 개발과 타당성 분석 연구 (A Study on Developing Profit Model and Analyzing Validity for Remodelling of Apartment Houses)

  • 김의식;표지명;안민재
    • 한국구조물진단유지관리공학회 논문집
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    • 제8권4호
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    • pp.257-264
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    • 2004
  • 공동주택 수익모델의 가치를 형성하는 요소 중 영향도가 큰 물리적 요소는 주택의 평형변화로서 이를 중심으로 리모델링의 대안을 제안한다. 이에 따라 본 연구에서는 공동주택의 가치형성요인과 공간구성기법을 이용한 큰 평형의 세대를 작은 평형의 세대로 분할하는 모델과 작은 평형의 세대를 통합하여 큰 평형의 세대로 변환하는 모델의 수익모델을 설정하여 경제성은 '보통'이상 '양호'한 것으로 나타났으며, 경제성 평가값은 할인율이 증가함에 따라 감소하며 리모델링의 경제성이 우수해지는 것으로 나타남을 알 수 있다.

위탁영농회사의 사업실태 및 경영성과 분석 (An Analysis of Business Management in the Farming Service Company)

  • 강창용;위용석;박현태
    • Journal of Biosystems Engineering
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    • 제19권4호
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    • pp.318-328
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    • 1994
  • This study was carried out to find out the possibility of continuity of the Farming Service Company (FSC), which has been founding since 1991 by the public administration to obtain the scale economy in the rice production, through the only financial analysis of the FSC. The results obtained were as follows. 1. The FSC's business is forward to the off-farm business rather than farm business. Based on the profit ratio, the profit ratio of off-farm business is more than that of farm business. It may cause the difficulty of policy to obtain the scale economy in the farming through the FSC. 2. Without subsidies the average net profit of the FSC was negative, which may provide the motives to the FSC to seek out the way to survive through the off-farm business, unless the FSC's could break up. 3. After all, the possibility of continuity of the FSC through the only financial analysis seems to be very little. Therefore the public administration should reconsider the present policy which is to found the more FSC continuously. If government wants to support the FSC continuously, government should focus on the conglomeration of farm land to increase the productivity of farming and on the subsidy of off-farm business to increase the profit ratio of the FSC.

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망외부성이 존재하는 상품에 대한 독점 기업의 수직차별화 전략 분석 (Analysis of Vertical Differentiation Strategy of a Monopolistic Company under Network Externality)

  • 조형래;이민호
    • 산업경영시스템학회지
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    • 제41권2호
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    • pp.159-166
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    • 2018
  • The proliferation of information technologies made it possible to produce information products of different versions at much lower cost comparing to traditional physical products. Thus it is common for information product manufacturers to consider vertically differentiated product line for more profit through improved market coverage. Another salient characteristic of most information product is network externality. Existing researches dealing with vertical differentiation and network externality usually assumed oligopolistic market where vertically differentiated products are provided by competing companies, respectively. Moreover, they analyzed the essentially dynamic characteristic of network externality statically. In this study, different from the previous researches, the vertical differentiation strategy of a monopolistic company under network externality is dynamically analyzed. We used a two-period model to accommodate the dynamic feature of network externality. Based on the two-period model, the profit maximizing solutions are analyzed. The results showed that a monopolistic company has no incentive to differentiate products vertically when the network externality is absent. On the contrary, when the network externality exists, the monopolistic company can derive more profit by vertically differentiating the product line. It is also shown that, for more profit, the monopolistic company should keep the quality difference between the high quality product and the low quality product as greater as possible.

디지털시대의 의료산업 활성화 정책 방안 연구 : 병원경영지원회사(MSO)와 영리법인을 중심으로 (A Study on the activity policy for the Medical Industry in the Digital Era : Focusing on the Management Service Organization and Profit-making corporation)

  • 김보수
    • 디지털융복합연구
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    • 제9권4호
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    • pp.41-50
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    • 2011
  • 본 연구는 병원경영지원회사와 영리의료법인의 도입 정책을 살펴봄으로써 디지털시대의 활성화 정책 방안을 분석, 검토하는데 목적이 있다. 의료산업의 빠른 변화는 날로 치열해져 가고 있다. 그런 흐름 속에서 우리나라 또한 의료산업의 양적 질적 성장을 위해 노력해왔으나, 병원경영지원회사의 활성화(MSO) 및 영리의료법인의 도입 같은 의료산업의 본격적 활성화를 위한 정책적 노력에서는 뒤쳐져 있는 상황이다. 의료산업의 시장경제 논리도입에 대한 부정적 시각도 많은 것이 사실이지만, 그러한 부정적 시각까지 아우를 수 있는 의료산업 활성화 정책 방안 마련이 필요하다.

조직특성과 관계교환특성이 ASP 서비스 성과에 미치는 상호작용효과 분석 (The Moderating Effects of Organizational Characteristics on the Relationship between Relational Characteristics and Performance in ASP Services)

  • 정영수;정철호
    • Journal of Information Technology Applications and Management
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    • 제13권4호
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    • pp.13-39
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    • 2006
  • The primary purpose of this study is to examine the interaction effects of organizational characteristics as contextual variables on the relationship between relational exchange characteristics and ASP service performance. The effect of relational exchange characteristics on ASP service performance has been also investigated. For this purposes, we developed a research model based on the literature reviews of ASP services, relational exchange theory, and contingency theory. A total of 106 usable survey responses from companies using ASP services has been analyzed in the study. The findings indicate that (1) flexibility and partnership had a positive influence upon noneconomic profit, (2) information sharing had a positive influence upon economic profit, (3) organizational size and IS maturity had a partial moderating effect on the relationship between relational exchange characteristics and ASP service performance, and (4) the subgroup analysis, conducted to determine the exact nature of interaction effect, reveals that the relationship between relational exchange characteristics and noneconomic profit is significantly stronger with a high level of organizational size than with a low level, and that the relationship between relational exchange characteristics and economic profit is significantly stronger with a low level of IS maturity than with a high level.

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항공사 시장성과의 결정요인 분석

  • 김경숙
    • 항공산업연구
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    • 통권66호
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    • pp.45-56
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    • 2003
  • Airlines service is very important so as to overcome the rapid environmental changes of the air transportation market at home and abroad. Author investigates the impact of Determinants on the performance of airlines in all the world. Three variables of performance measurement were used : revenue, net profit, and passengers. Data analyses were based on service ranking, financial and passenger information of the world's top 50 Airlines collected from Business Traveller, World Air Transport Statistics and Airline Business. The findings of this study could be summarized as follows : Service ranking was not related to the airlines performances such as revenue, net profit, passengers and so fourth. But airlines size(employees, fleet size) was related to the airlines performances such as passengers and revenue passenger.

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우리나라 기업의 R&D 투자효과에 대한 실증분석 (An Empirical Study on the Impact of the R&D Investment in Korean Firms)

  • 용세중;김성중
    • 산업공학
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    • 제5권1호
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    • pp.61-74
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    • 1992
  • Recognizing the lack of empirical studies on the returns to R & D investment in Korean firms, this paper analyzes the relationships between R & D investment and corporate performances measured by sales growth rate, profit rate and PER. The data used here are from 167 firms in 8 different industries covering the period from 1985 to 1989. The results show that the profit rate is strongly correlated with R & D investment. But unlike the results of most studies previously done in the U.S., R & D investment only weakly and insignificantly correlated with sales growth and PER.

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