• 제목/요약/키워드: Profit Model

검색결과 945건 처리시간 0.025초

수산식품 가공업의 효율성 분석 (An Analysis of Efficiency of Sea Food Manufacturing)

  • 윤상호;박철형
    • 수산경영론집
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    • 제46권2호
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    • pp.111-125
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    • 2015
  • This study is to analyze the efficiency of Korean sea food manufacturing using Data Envelopment Analysis. Firstly, based on an output oriented traditional CCR, BCC model, the study estimated the efficiency scores. The average estimates of technical, pure technical, and scale efficiency turned out 0.6517, 0.7184, 0.9074 respectively, which are separated for 50 marine corporations. The 10 DMUs were efficient under CCR model while the 17 DMUs under BCC model. Also, the study suggested that the operating profit of the two output factors should be more increased relatively and averagely from the viewpoint of efficiency improvement. Secondly, super efficiency scores are estimated under super efficiency and SBM model. As a result, it came to be possible to distinguish and rank the efficiency of the efficient DMUs. The highest score was 4.2975 under Super-CCR, was 2.4947 under Super-BCC, was 2.7160 under SBM-Super-CCR, and was 1.5319 under SBM-Super-BCC model. The average estimates of super efficiency were 0.76 and 0.82 under Super-CCR and Super-BCC model respectively, and were 0.61 and 0.67 under SBM-Super-CCR and SBM-Super-BCC model. Finally, the study conducted a rank-sum test, Wilcoxon-Mann-Whitney test, to find a statistical significance of heterogeneity existing in efficiencies among the sample corporations. The result showed that there was a significant difference in average efficiency between Dried, Salted product manufacturing and Frozen product manufacturing under BCC-Super efficiency model at 10% level of significance. Furthermore, TOBIT model was applied to find out the potential factors that might influence the efficiency, Wilcoxonand the results showed debt and sales cost influenced all of the technical, pure technical, and scale efficiency, while net profit influenced only the technical efficiency.

교수학습지원센터의 BSC 모형 개발 (Development of BSC Model of Center for Teaching and Learning)

  • 김용준;김소윤;조창희
    • 산업경영시스템학회지
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    • 제42권4호
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    • pp.135-144
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    • 2019
  • In this study, BSC model of center for teaching and learning was developed using balanced scorecard suitable for non-profit organization. Firstly, relevant literature surveys and evaluation indicators of various CTL and institution with similar characteristics were examined. Next, a draft BSC model was designed through interviews of specialists. Lastly, the BSC model was proposed by verifying the content validity of the evaluation model by conducting two Delphi surveys. The BSC model of CTL has 4 perspectives: resource, customer, internal process, learning and growth, 9 critical success factors: 2 factors in resource, customer and learning and growth perspectives, 3 factors in internal process perspective, and 23 key performance Indicators: 4 indicators in resource and learning and growth, 7 indicators in customer perspective, 8 indicators in internal process perspective. The implications of this study through the results were as follows: firstly, the proposed BSC model showed an evaluation model suitable for a non-profit organization. Second, the BSC model was linked to the organization's mission and vision. Third, it could contribute to the long-term development of CTL. Lastly, if it could be applied to management, and evaluated, it is expected to play a role of providing basic data for the budget support and spread of the university.

한.미 FTA 체결에 따른 한우농가 피해보전효과 분석 (An Analysis on the Damage Compensation of Hanwoo Farmers as a Result of the Korea-U. S. Free Trade Agreement)

  • 최세현;조재환;김은순
    • 한국유기농업학회지
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    • 제21권4호
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    • pp.523-538
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    • 2013
  • To help improve the current government practice of direct damage-compensation policies, resulting from the loss of profit, sustained by Hanwoo farmers, as a result of the recent Korea-U. S. Free Trade Agreement (FTA), this research aims to examine any problems or issues caused by said policies. To accomplish this task, we have established Hanwoo-SIMO model and estimated the damage of Hanwoo farmers, one without the implementation of the FTA and another with the FTA, to compare and contrast the two. We then analyzed the efficacy of the current government policies. According to our analysis, the current direct compensation policies for the loss of profit on the part of Hanwoo farmers are insufficient. To address this problem, we recommend the government enact a new direct damagecompensation law to address the following issues. First, as the base formula of damage-compensation, the government should use current price of the beef rather than the annually changing flexible price. Second, the flexible control index should remain fixed at 1.0 rate while the government prepares the adequate amount of the damage compensating direct payment resulting from the FTA. Third, the direct government compensation policy should extend beyond the current 15 years (2013-2026) as the profit loss is expected to increase after the midpoint of the FTA.

The Relationship between Food and Labor Expense, Profit Margin, and Customer Satisfaction within University Union Foodservice Operations in Korea

  • Won, Sun-Im;Lee, Jin-Mee
    • Food Quality and Culture
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    • 제1권1호
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    • pp.58-61
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    • 2007
  • The purpose of this study was to develop an effective cost control model for university foodservice operations by analyzing student satisfaction, as well as foodservice income statements for operational characteristics. The specific objectives were to examine the satisfaction of students for various foodservice quality dimensions, to determine the financial activities performed in foodservice operations by operational type, to examine their income statement data, and lastly, to compare the student satisfaction for foodservice quality with the financial data of the income statements. A total of 545 students from one university answered a satisfaction survey. The one-year income statements of three union foodservices (self-operated, small-scale contracted, and large-scale contracted) at the same university were analyzed. The results showed that the self-operated union foodservice had lower student satisfaction scores and higher food and labor cost ratios. The small-scale contract management foodservice data indicated the highest student satisfaction scores and the lowest food and labor cost ratios. The large-scale contract management foodservice data showed medium scores when comparing the three union foodservice operations. Overall, by comparing the satisfaction scores and operational profits, the small-scale union foodservices showed the highest satisfaction scores and profit.

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주파수의 경제적 가치를 고려한 할당대가 산정기준 분석 (Analysis of Radio Spectrum Charges based on Economic Value)

  • 장희선;여재현;이광희;최기석
    • 대한산업공학회지
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    • 제34권2호
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    • pp.216-222
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    • 2008
  • The determination of spectrum charges for the operators is a main issue to efficiently manage the limited radio spectrum resources. In this paper, we propose a model to compute the optimal charges for radio spectrum usage. The objective is to determine that will maximize the spectrum charges, and decision variables of ratios for actual or estimated revenues are considered. The spectrum charges are maximized under satisfying the least profit for operators based on Log-Linear demand function. The parameters of actual sales and minimum profit of operators are analyzed to make an efficient management for radio spectrum. The results show that the spectrum charges increase as the actual sales increase, but it decrease as the required minimum profit of operator increases. It is also observed that the government should increase the ratio for estimated sales if anticipating the poor market in the future, otherwise they should increase the ratio for actual sales to maximize the spectrum charges.

병렬 시스템에서의 최적 중복부품수와 최적 부하수준 (Optimal Redundant Units and Load in Parallel Systems)

  • 윤원영;김귀래
    • 한국경영과학회지
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    • 제23권1호
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    • pp.97-107
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    • 1998
  • This paper is concerned with a parallel system that sustains a time-independent load and consists of n components with exponential lifetimes. It is assumed that the total load is shared by the working components and the failures of components increase higher failure rates in the surviving components according to the relationship between the load and the fialure rates. The power rule model among several load-failure rate relationships is considered. We consider the system efficiency meausre as the expected profit earned by the system per unit time. The high load causes high gain but it also occurs frequent system failures. The expected profit per unit time is used as criterion to evaluate the system efficiency. The goal of system engineer is to determine the optimal load and redundant units maximizing the expected profit per unit time. First, the system reliability function is obtained and the optimization problem of the load-sharing parallel system is considered. Given the redundant units, the existence of the optimal load can be proved analytically and given the load, the optimal redundant units can be solved also analytically. The optimal load and redundant units are obtained simultaneously by numerical computation. Some numerical examples are studied.

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기업 교육훈련의 전략적 평가 (Strategic Evaluation Of Education And Training In An Enterprise)

  • 권호일
    • 산업경영시스템학회지
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    • 제17권31호
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    • pp.11-20
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    • 1994
  • In these days, as human resource development is emphasized in an enterprise, the importance of evaluation of the education and training which is the means to practice is gradually increased. Because people wants to know the effects compared to the cost of the education and training in several years. Therefore, in this paper, I testified to a contribution about the strategic purpose of the functions of the education and training and I represented several strategies to practice it Through these strategies. the department of the education and training is getting know that how much does the education and training affect a prodectivity and a profit in offering service. And I also represented that it can be applied soft system analysis in developing concept model of ways of doing things. This analysis explains detaily the job performance skills which needs in each constituent element of system. The education and training can develop the ways of improving the job performance skills. The job performance skills affect a productivity and a profit. Finally, increasing of a profit due to the education and training represents the contribution of the strategic purpose and emphasize the development of the program for it. The education and training have to be considered the development of the marketing plan. If the prefects of the department of the education and training help their strategic purpose achievement, other departments can be given the services offering the education and training. The education and training measures the effects, embodies them and needs to be more sensitive making datas of the success cases.

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An Empirical Analysis of the Valley of Death: Large-scale R&D Project Performance in a Japanese Diversified Company

  • Osawa Yoshitaka;Miyazaki Kumiko
    • 기술혁신연구
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    • 제14권2호
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    • pp.93-116
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    • 2006
  • The purpose of this study is to contribute reference material that provides insight into innovative process management that increases R&D output in commercializing new products. A model of a process from research to commercialization with the cumulative profit and loss curve is put forward and hypotheses related to success and failure are developed at the stages up to product launch. Seventeen large projects that have resulted in successful product launches have been examined from the initial research stage to commercialization. Prefect duration, standardized cumulative R&D expenditures and research resource concentration are analyzed in terms of statistical method and patterns in cumulative profit and loss curves after product sales, as well as the reasons for and other aspects of success/failure are investigated and analyzed. Consequently, valuable information on future management tasks has been obtained such as: (1) project duration differs depending on market sectors, product types and presence/absence of materials research (2) cumulative profit and loss curves can be categorized into four patterns (3) reasons for failure can be divided into technological and market problem categories and (4) these factors have an impact on product sales.

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이자율 보증옵션이 내재된 생명보험의 이차익 분석 (Profit analysis of life insurance products with interest rate options)

  • 이항석
    • Journal of the Korean Data and Information Science Society
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    • 제24권4호
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    • pp.737-753
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    • 2013
  • 금리변동형 보험상품은 시장금리에 연동하여 이자율 (공시이율)을 적용하는 보험상품이지만, 시장금리의 하락시에도 해약환급금의 이자율을 보증하기 위해 최저보증이율을 설정하도록 하고 있다. 즉, 공시이율이 계약할 당시 설정한 최저보증이율을 하회할 경우 보험사는 공시이율과 최저보증이율 중에 큰 금액으로 책임준비금을 적립하고 계약자가 보험계약을 해지할 경우 해약환급금을 지급해야 한다. 이러한 이자율 보증옵션은 시장금리가 하락하는 최근의 저금리 기조에서 생명보험회사의 손익을 악화시키는 요인이 되고 있다. 본 논문에서는 현재의 저금리 상황과 이자율 보증옵션 적용방식 현황을 살펴보고, 금리변동형 종신보험과 금리변동형 연금보험의 이차손익 구조 및 이자율 보증옵션의 가치와 리스크를 분석한다. 그리고, 이자율 보증옵션의 분석 결과를 토대로 시장이율과 최저보증이율의 금리차와 이차손익과의 관계에 대한 시사점을 제시한다.

가중평균자본비용을 이용한 투자 안의 경제성평가에 관한 연구 (A Study on the Economics Evaluation using Weighted Average Cost of Capital)

  • 김태성;구일섭
    • 대한안전경영과학회지
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    • 제3권4호
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    • pp.135-144
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    • 2001
  • The capital cost of the company is one that must be paid to the money owner as the price by using the money. The capital cost according to the source of money supply can be estimated by the expected profit rate undertaken by the use of the capital. But in the area of pre-existent economic evaluation, the evaluation of the company investment has been treated by the profit rate of the capital after considering the repayment conditions of the other's money or the interest. Thus in this study, in case the company makes an investment on various kinds of the capital at the same time, not make use of the capital as a one source, the economic evaluation of an investment should be handled by taking the weighted average cost of capital into consideration in proportion to the constitution of the capital cost by the sources of money supply, Especially, as the cost of the private money is very much connected with the profit rate through the stock market, the Capital Asset Pricing Model (CAPM) will be applied. This kind of economic evaluation method can be said to have much to do with the Economic Value Added : EVA) as well as to be highly thought as a standard to estimate the company' value recently To certify the usefulness of this approach, the case study of the output of the capital cost will be made for the purse of the economic evaluation of the alternative investment by using the financial statements of a motor company H.

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