• 제목/요약/키워드: Partial Budget Analysis

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한우 비육우 사육기간 단축기술에 대한 경제성 분석 -자가TMR 제조·급여 실증농가를 대상으로- (Economic Analysis on the Technology to shorten the Raising Term for Korean Cattle -Based on the results of empirical farm that manufactures and feeds his own TMR feed-)

  • 채용우;윤진우;김성섭
    • 한국산학기술학회논문지
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    • 제21권11호
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    • pp.833-842
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    • 2020
  • 본 연구의 목적은 국립축산과학원에서 개발한 한우 사육기간 단축기술의 경제성을 분석하여 기술보급확산을 위한 타당성을 제공하는 것이다. 한우 사육기간 단축기술은 한우 사육농가의 사료비가 경영비에서 차지하는 비중이 점점 커지고 있다는 문제점을 해결하고자 거세 한우를 대상으로 비육기간을 관행보다 단축시키면서도 육성기 고영양 사양을 통해 품질은 유지키시는 기술이다. 분석방법은 부분예산법(Partial budget analysis)을 적용하였다. 분석 결과는 다음과 같다. 첫째, 실증농가는 기술도입 전에 29개월 미만으로 출하한 성적이 0%였으나, 도입 3년차에 51.2%로, 도입 6년차에는 63.6%로 증가하였다. 둘째, 출하월령과 도체중의 연차별 성적에 대해 분산분석을 수행한 결과, 출하월령에 유의수준 0.01을 기준으로 차이가 있다는 결과를 얻었다. 또한, 도체중에서도 유의수준 0.05를 기준으로 도체중이 증가하였음을 확인할 수 있었다. 셋째, 사육기간 단축기술을 부분예산법으로 경제성을 평가한 결과, 자가 TMR 제조·급여 효과와 2개월 기단 단축효과를 합하면 최대 467,990원/두/회 수익이 발생한다는 결과를 얻었다. 본 결과는 기술보급사업에서 해당 기술이 우선적으로 보급될 수 있도록 강력한 근거자료로 활용될 수 있다. 향후 본 기술의 더 많은 보급 확대를 위해서는 시범사업 추진 이후 참여 농가와 미참여 농가를 대상으로 문제점과 한계점, 도입에 대한 장애요인 등을 추가적으로 밝혀야 할 것이다.

인터넷 및 우편 원격 기관 훈련비용 기준단가 분석 연구 공학교육에 관한 연구 (A Study on Standard Unit Price Analysis of e-learning & Postal Distance Learning)

  • 나현미
    • 공학교육연구
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    • 제14권3호
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    • pp.61-71
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    • 2011
  • Korea has introduced the levy-grand system in the vocational learning finance. The standard unit price system of training cost was utilized in the distribution of training budget and the reimbursement system including total or partial training cost return has been operated in the corporate training after completing the learning course particularly. The standard unit price was calculated in the base of analyzing on supporting budget by the government per training institutions and corporate payment decision to learning institutions. The proposing standard unit price system of training cost was analyzed in the current standard price unit of training cost and then an improvement policy and the implication are derived from it. At the result of this study, the current government supporting level to e-learning and postal distance learning indicates good status.

망고 초밀식 화분재배 도입 시설농가의 경제성 평가 (Economic Evaluations of Facility Farms by the Introduction of Mango Ultra-High Density Pot Cultivation)

  • 정우석;김성섭
    • 한국산학기술학회논문지
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    • 제22권3호
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    • pp.279-290
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    • 2021
  • 본 연구는 시설원예 농가의 작목 대안으로 망고 초밀식 화분재배 도입의 경제성을 평가하였다. 기본모형은 전남지역 대표 농가사례로 선정하고, 관행작목에 대한 시나리오를 설정하였다. 작목전환에 따른 경제성은 부분예산분석법을 활용하여 평가하였고, 생산 및 시장 여건을 고려한 민감도 분석 및 손익분기점을 제시하였다. 경제성 분석결과, 모든 관행작목에서 망고 도입에 따른 손실요인의 증가액보다 이익요인의 증가액이 더 크기 때문에 작목전환이 경제적인 것으로 나타났다. 또한 모든 관행작목에서 망고 도입의 경제성은 비용 항목의 변동보다 총수입의 변동에 더 민감한 반응을 보였다. 이익의 순변화가 양(+)의 값을 가지는 10a당 생산량과 kg당 농가수취가격은 기본모형이 각각 947kg과 16,600원으로 나타났고, 시나리오별 손익분기점은 파프리카가 1,097kg과 18,508원으로 가장 높았다. 시설참외는 609kg과 10,613원으로 가장 낮은 수준을 나타냈다. 농가사례 및 시나리오별로 제시된 예산 항목별 증감 방향과 증감액 정보는 개별 농가의 여건과 선호에 따른 작목선택의 상세 조건들을 제공한다. 특히, 농가사례의 절반 수준으로 나타난 시나리오별 손익분기점 분석결과는 생산 및 시장위험에 대응한 최소 목표치를 제시한 점에서 의의가 있다.

L-Moments법에 의한 낙동강유역 월강우량의 지역가뭄빈도해석 (Regional Drought Frequency Analysis of Monthly Precipitation with L-Moments Method in Nakdong River Basin)

  • 김성원
    • 한국환경과학회지
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    • 제8권4호
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    • pp.431-441
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    • 1999
  • In this study, the regional frequency analysis is used to determine each subbasin drought frequency with reliable monthly precipitation and the L-Moments method which is almost unbiased and has very nearly a normal distribution is used for the parameter estimation of monthly precipitation time series in Nakdong river basin. As the result of this study, the duration of '93-'94 is most severe drought year than any other water year and the drought frequency is established as compared the regional frequency analysis result of cumulative precipitation of 12th duration months in each subbasin with that of 12th duration months in the major drought duration. The Linear regression equation is induced according to linear regression analysis of drought frequency between Nakdong total basin and each subbasin of the same drought duration. Therefore, as the foundation of this study, it can be applied proposed method and procedure of this study to the water budget analysis considering safety standards for the design of impounding facilities large-scale river basin and for this purpose, above all, it is considered that expansion of reliable preciptation data is needed in watershed rainfall station.

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Welfare assessment traits, milk quantity and quality, and profitability of Anatolian buffalo cows confined in closed-tied or semi-open free-stall barns can be affected by supplementary feeding at milking

  • Ibrahim Cihangir Okuyucu;Ahmet Akdag;Huseyin Erdem;Canan Kop-Bozbay;Samet Hasan Abaci;Ali Vaiz Garipoglu;Esin Hazneci;Nuh Ocak
    • Animal Bioscience
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    • 제37권6호
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    • pp.1110-1120
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    • 2024
  • Objective: This study was conducted to evaluate the effect of offering (OSF) or not (NSF) supplemental feed at milking on temperament (TS), udder hygiene (UHS) and body condition (BCS) scores, and milk yield per milking (MYM), milk quality traits, and profitability of primiparous Anatolian buffalo cows at 90 days of lactation confined in closed-tied (CB) or semi-open free-stall (OB) barns. Methods: In Experiment I, 108 cows were selected to encompass four treatments (OBOSF, OB-NSF, CB-OSF, and CB-NSF) of 27 cows, considering barn type (OB and CB) and supplementary feed (OSF and NSF) at milking. In Experiment II, 60 OB cows were selected to encompass one of five groups of 12 cows each: i) no supplemental feed (CON), ii) commercial concentrate (CC), iii) CC + corn silage (CCS), iv) CCS + alfalfa hay (CSA), or v) CC + ryegrass silage (CRS) at milking. Results: The TS and UHS of the OB and OSF cows were lower (better) than those of the CB and NSF cows, respectively. The OSF increased milk protein, lactose, and solids-not-fat but decreased milk freezing point and electrical conductivity compared with the NSF. The MYM and milk fat of the OB-OSF cows were higher than those of the OB-NSF and CBNSF cows. The TS and UHS of the cows negatively correlated with MYM and some milk chemicals (fat, protein, and solids-not-fat), but BCS correlated positively. The TS and milk electrical conductivity of the CCS, CSA, and CRS cows were lower than those of the CON and CC cows, but BCS, MYM, and milk fat were higher. Partial budget analysis identified a higher net profit for supplemental feed-offered groups (OB-OSF, CCS, CSA, and CRS). Conclusion: Offering roughage with concentrates at milking for indoor primiparous buffalo cows is more conducive to well-being, milk yield, milk quality, and economy.

The Technical and Financial Effects of Parenteral Supplementation with Selenium and Vitamin E during Late Pregnancy and the Early Lactation Period on the Productivity of Dairy Cattle

  • Bayril, T.;Yildiz, A.S.;Akdemir, F.;Yalcin, C.;Kose, M.;Yilmaz, O.
    • Asian-Australasian Journal of Animal Sciences
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    • 제28권8호
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    • pp.1133-1139
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    • 2015
  • This study aimed to determine the effects of parenteral selenium (Se) and vitamin E supplementation on economic impact, milk yield, and some reproductive parameters in high-yield dairy cows in the dry period and in those at the beginning of lactation. At the beginning of the dry period, cows (n = 323) were randomly divided into three groups as follows: Treatment 1 (T1), Treatment 2 (T2), and Control (C). Cows in group T1 received this preparation 21 days before calving and on calving day, and cows in group T2 received it only on calving day. The cows in the control group did not receive this preparation. Supplementation with Se increased Se serum levels of cows treated at calving day (p<0.05). Differences in milk yield at all weeks and the electrical conductivity values at the 8th and 12th weeks were significant (p<0.05). Supplementation with Se and Vitamin E decreased the incidence of metritis, the number of services per conception and the service period, but had no effects on the incidence of retained fetal membrane. A partial budgeting analysis indicated that Se supplementation was economically profitable; cows in group T1 averaged 240.6$ per cow, those in group T2 averaged 224.6$ per cow. Supplementation with Se and Vitamin E has been found to increase serum Se levels, milk yield, and has positive effects on udder health by decreasing milk conductivity values and incidence of sub-clinical mastitis.

Does Competency, Commitment, and Internal Control Influence Accountability?

  • HARDININGSIH, Pancawati;UDIN, Udin;MASDJOJO, Greg. N.;SRIMINDARTI, Ceacilia
    • The Journal of Asian Finance, Economics and Business
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    • 제7권4호
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    • pp.223-233
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    • 2020
  • This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

DEA를 활용한 나노기술의 투자분석 (Analysis of Investment in Nanotechnology Using DEA)

  • 윤승철;김흥규
    • 산업경영시스템학회지
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    • 제41권4호
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    • pp.101-110
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    • 2018
  • This study aims to objectively measure the efficiency of nanotechnology R&D programs by systematically evaluating the inputs and outputs of nanotechnology R&D activities and to find implications for improving the efficiency of nanotechnology R&D programs. Data on input factors such as R&D investment, R&D manpower, R&D period, and output factors such as paper, patent, and commercialization for R&D projects which started from 2008 or afterwards and ended by 2011 are gathered through National Science and Technology Knowledge Information Service, which are used for efficiency evaluation. In this study, we analyzed R&D efficiency in detailed technology units in depth. The process taken in this study is as follows. First, the basic statistics of input and output factors to compare and analyze R&D investment, R&D manpower, R&D period, paper, patent, and commercialization status by technology unit are analyzed. Next, DEA models are utilized to derive the overall efficiency, pure technology efficiency, and scale efficiency by conducting the efficiency evaluation for each technology unit, from which implications for strategic budget allocation are derived. In addition, partial efficiency evaluation is conducted to identify advantages and disadvantages of each technology unit. In turn, cluster analysis is performed to identify similar technology units, from which implications for efficiency improvement are derived.

장기미집행 도시공원 및 녹지 보상재원 마련을 위한 지방채 발행과 보상우선지역 선정 - 서울특별시를 대상으로 - (Issuing Municipal Bonds to Pay Compensation for Lands and Selecting Compensation Priority Areas for Urban Parks and Greenbelts unexecuted in the Long-Term - With a Focus on Seoul City -)

  • 김유리
    • 한국조경학회지
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    • 제45권3호
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    • pp.92-106
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    • 2017
  • 이 연구에서는 장기미집행 도시공원 및 녹지 토지보상 재원마련을 위한 지방채 발행의 타당성을 검토하였고, 지방채를 발행하여 지가 상승이 높은 지역을 우선보상할 것을 제안하였다. 이를 위해 장기미집행 도시공원 및 녹지 32개소를 대상으로 상관분석과 부분최소제곱(Partial Least Square: PLS) 회귀분석을 실시함으로써 '7년간 개별공시지가 상승가'에 영향을 미치는 요인을 규명하였다. PLS 회귀분석의 투영시 변수 중요도 값은 '기준년도 개별공시지가(1.919)', '해당 자치구 누적상승률(1.176)' 순으로 높았다. 본 연구의 시사점은 다음과 같다. 지난 12년간 서울의 평균개별공시지가 누적상승률이 지방채 누적이자율보다 더 높다는 것은 지방채 발행으로 지급해야 하는 이자보다 개별공시지가가 더 많이 올랐다는 것을 의미한다. 더구나 실보상가는 개별공시지가의 3배 정도 되므로, 실제로는 지급이자액보다 훨씬 더 많은 지가 상승이 이루어졌을 것이다. 이는 지방채를 발행하여 지가상승이 높은 지역과 같은 보상우선대상지를 선매수하는 것이 예산집행에 있어서 경제성과 효율성을 높일 수 있음을 보여준다. 또한 예산집행의 경제적 효율성을 위하여, 지가 상승이 높을 것으로 예상되는 '개별공시지가가 높은 곳', '지가 상승이 높은 자치구에 속한 곳'을 우선보상 기준항목으로 선정하는 것이 필요함을 보여준다. 앞으로, 장기미집행 도시공원 및 녹지 토지보상을 위해서 지방채를 발행할 경우, 지방채 상환재원 마련방안에 대한 다양한 연구도 함께 진행되어야 할 것이다.

광주${\cdot}$전남지역 초등학교 영양사들의 HACCP시스템 적용현황에 따른 위생실천도와 장애요인 비교분석 (Analysis of Elementary School Dietitians' Sanitary Practices and Perceptions of Obstacles According to the HACCP System in Gwangju and Jeonnam Regions of South Korea)

  • 김선희
    • 한국식품조리과학회지
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    • 제23권2호통권98호
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    • pp.195-204
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    • 2007
  • The objective of this study was to analyze dietitians' sanitary practices and perceptions of obstacles according to HACCP. Questionnaires were administered to 94 elementary school dietitians in the Gwangju and Jeonnam Regions of South Korea. The data were evaluated by a 5 scale Likert method and statistically analyzed The results of the study are as follows. Each subject was generally characterized as a university graduate 79.8%, with 10 to 15 years experience 37.6%, and in her mid to late thirties 39.4%. We found that direct management was the highest occurring form of food service system 96.8%. With regards to the type of food service operation quantitative service as 60.6%, and partial self-service was 30.9%, 89.4%of all served only lunch. In all, 93.6% of the teams collaborated, while their organic collaboration was 64.9%. When HACCP was applied, sanitary practices scored an average of 4.83, which was significantly higher than 4.62 when HACCP was not applied. The dietitians' perception of sanitary practices was as very high 4.75 of 5. Sanitation, in regards to food management, scored 4.89 among the detailed items. This proves that in relation to food management, sanitation is considered most important. When HACCP was not applied, the perception of obstacles was, on an average, 3.07, which was higher than 2.74 when HACCP was applied. The results for the detailed items, which focused on sanitary practices and different perceptions of obstacles according to HACCP, were as follows. When HACCP was applied, a high mean of 3.32 occurred for facilities and utilities shortages followed by degree of cooperation at 3.22, and then monitoring at 3.01. The item that dietitians viewed as the biggest obstacle was lack of departmental budget support (M=3.46). Other serious obstacles were facilities, facility sanitation, and utility shortages (M=3.38), as well as the aappropriateness of machines and cooking utensils and arrangements in the dining room (M=3.28). Stepwise multiple regression was used to better understand how much these perceptions of obstacles would influence sanitary practices when HACCP was applied. The item analysis of the HACCP obstacles proved that persons involved in food service, except the food service employees, didn't cooperate enough with their food service employees. As a result, this lack of cooperation had a negative effect on sanitary practices. Accordingly, it is necessary to determine the causes of for lack of cooperation and attract the active attention of those involved.