• Title/Summary/Keyword: Profit Model

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TPM, PAC 활동에서 생산성지표와 재무회계 지표의 연계방안 전략 (The Linkage Strategies Between Productivity Metrics and Financial Accounting Metrics in TPM and PAC Activities)

  • 최성운
    • 대한안전경영과학회지
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    • 제15권3호
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    • pp.151-161
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    • 2013
  • This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

A Study on the Trade-Economic Effects and Utilization of AEO Mutual Recognition Agreements

  • LEE, Chul-Hun;HUH, Moo-Yul
    • 산경연구논집
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    • 제11권2호
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    • pp.25-31
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    • 2020
  • Purpose: The AEO (Authorized Economic Operator) program, created in 2001 in the United States due to 9.11 terrorist's attack, fundamentally changed the trade environment. Korea, which introduced AEO program in 2009, has become one of the world's top countries in the program by ranking 6th in the number of AEO certified companies and the world's No. 1 in MRA (Mutual Recognition Agreement) conclusions. In this paper, we examined what trade-economic and non-economic effects the AEO program and its MRA have in Korea. Research design, data and methodology: In this study we developed a model to verify the impact between utilization of AEO and trade-economic effects of the AEO and its MRA. After analyzing the validity and reliability of the model through Structural Equation Model we conducted a survey to request AEO companies to respond their experience on the effects of AEO program and MRA. As a result, 196 responses were received from 176 AEO companies and utilized in the analysis. Results: With regard to economic effects, the AEO program and the MRA have not been directly linked to financial performance, such as increased sales, increased export and import volumes, reduced management costs, and increased operating profit margins. However, it was analyzed that the positive effects of supply chain management were evident, such as strengthening self-security, monitoring and evaluating risks regularly, strengthening cooperation with trading companies, enhancing cargo tracking capabilities, and reducing the time required for export and import. Conclusions: When it comes to the trade-economic effects of AEO program and its MRA, AEO companies did not satisfy with direct effects, such as increased sales and volume of imports and exports, reduced logistics costs. However, non-economic effects, such as reduced time in customs clearance, freight tracking capability, enhanced security in supply chain are still appears to be big for them. In a rapidly changing trade environment the AEO and MRA are still useful. Therefore the government needs to encourage non-AEO companies to join the AEO program, expand MRA conclusion with AEO adopted countries especially developing ones and help AEO companies make good use of AEO and MRA.

다양한 납기일 형태에 따른 다제품 생산용 회분식 공정의 최적 생산계획 (Optimal scheduling of multiproduct batch processes with various due date)

  • 류준형
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 1997년도 한국자동제어학술회의논문집; 한국전력공사 서울연수원; 17-18 Oct. 1997
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    • pp.844-847
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    • 1997
  • In this paper, scheduling problem is dealt for the minimization of due date penalty for the customer order. Multiproduct batch processes have been dealt with for their suitability for high value added low volume products. Their scheduling problems take minimization of process operation for objective function, which is not enough to meet the customer satisfaction and the process efficiency simultaneously because of increasing requirement of fast adaptation for rapid changing market condition. So new target function has been suggested by other researches to meet two goals. Penalty function minimization is one of them. To present more precisely production scheduling, we develop new scheduling model with penalty function of earliness and tardiness We can find many real cases that penalty parameters are divergent by the difference between the completion time of operation and due date. That is to say, the penalty parameter values for the product change by the customer demand condition. If the order charges different value for due date, we can solve it with the due date period. The period means the time scope where penalty parameter value is 0. If we make use of the due date period, the optimal sequence of our model is not always same with that of fixed due date point. And if every product have due date period, due date of them are overlapped which needs optimization for the maximum profit and minimum penalty. Due date period extension can be enlarged to makespan minimization if every product has the same abundant due date period and same penalty parameter. We solve this new scheduling model by simulated annealing method. We also develop the program, which can calculate the optimal sequence and display the Gantt chart showing the unit progress and time allocation only with processing data.

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경영자와 조직구성원의 의지가 혁신활동성과에 미치는 영향에 관한 연구 (A Study on the Effect of CEO and Eemployee's Intention to Innovation Activity Performances)

  • 김태성;구일섭
    • 벤처창업연구
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    • 제10권2호
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    • pp.11-16
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    • 2015
  • 본 연구에서는 조직 내 생산부문에서 전개되는 혁신활동에 대한 최고경영자 및 구성원의 관심과 참여가 궁극적으로 기업경영성과에 어떤 영향을 미치는지를 구조방정식을 적용하여 살펴보고자 한다. 이를 바탕으로 기업 내 혁신활동의 성공을 위한 실천적인 방안을 찾고, 많은 기업에서 공유함으로써 보다 효율적인 혁신활동을 전개할 수 있도록 지원하기 위함이다. 본 연구는 중소기업 277개사를 대상으로 한 설문조사를 바탕으로 이루어졌으며, 수집된 설문자료는 데이터의 신뢰성과 타당성을 검토한 후 구조방정식을 이용한 모형의 설계 및 검증 과정을 통해 진행하였다. 그 결과 경영자에 의한 비전제시와 혁신활동지원 등에 대한 확고한 의지표명이 조직구성원 입장에서 혁신활동의 토대가 되는 교육 및 소집단활동, 제안활동 참여에 적극 가담하도록 영향을 미치고 있을 뿐만 아니라, 혁신활동의 성과 제고에도 유의한 영향을 미치는 것을 확인하였다. 또한 작업자의 교육 및 활동 참여의지가 혁신활동성과에 직접적인 영향을 끼치는 것도 확인할 수 있었으며, 결과적으로 매출액 증대, 영업이익률 증대, 원가절감 등과 같은 기업의 경영성과에도 긍정적인 작용을 하고 있음을 알 수 있다.

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확률제약 계획모형법을 이용한 농업용수의 경제적 가치 평가 (Valuation of Irrigation Water: A Chance-Constrained Programming Approach)

  • 권오상;이태호;허정회
    • 한국수자원학회논문집
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    • 제42권4호
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    • pp.281-295
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    • 2009
  • 본고는 경제적 최적화모형인 확률제약 계획모형법을 이용하여, 농업용수 부존량 감소에 따른 농업이윤의 감소분을 계측하고 이를 통해 농업용수의 경제적 가치를 분석하고자 한다. 이를 위해 국가 전체 농업자원배분을 최적화 모형으로 구축하고, 농업용수를 포함하는 자원부존제약조건과, 각 상품의 가격이 형성되는 시장조건, 국제무역 및 관련정책변수의 영향들을 반영하고, 용수의 경우 그 이용량이 연도별로 불안정할 수 있다는 것까지 반영한다. 농업용수감소량이 농업부문 이윤에 미치는 영향을 시나리오를 주어 분석하면, 농업용수의 톤당 경제적 가치는 $303{\sim}1,093$원/$m^3$의 분포를 가지는 것으로 나타난다. 동일한 양의 용수량이 줄어들더라도 용수의 공급이 불안정할수록 경제적 가치 손실이 크며, 아울러 많은 양의 용수손실이 발생할수록 경제적 손실이 커 용수감소의 한계피해는 용수감소량의 증가 함수인 것으로 파악된다.

낙후지역 주거환경개선사업 타당성분석 평가모델 연구 - 공공(公共) 시행사업을 중심으로 - (A Study on the Feasibility analysis model for Housing Environment Improvement Project of Depressed region - Focused on the project by the public sector -)

  • 최정민;최찬환
    • 한국농촌건축학회논문집
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    • 제14권1호
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    • pp.83-90
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    • 2012
  • The purpose of this study was to set and analyze the standard model for prioritizing and deciding to take part in housing environment improvement project in the perspective of the public sector. The results of this study were as follows. The location competitiveness, potential demand, marketability and competitive price, etc were selected by assessment indicators. And Various indicators, including of the size of the area, public transportation, accessibility, convenience of living and the influx of the population, were used by weights indexes. The profit of local residents and the public promoter, variability of earnings, sensitivity analysis and the ratio of money in reserve, etc were also established as detailed indexes for the profitability and business risk analysis. To analyze the cash flow of the project process and review the necessary capital in advance, the payback, total working expenses, gearing ratio and sensitivity of a risk, etc were also set as additional detailed indexes. Lastly, considering it is quasi-public projects, the measure to protect tenants, necessity need of redevelopment and local government's will were additionally used by indexes. And Points were distributed on the importance of each index and scored out of 100. It will allow for the public project promoter to decide rationally whether to come in on the project. The public project promoter like the Korea Land and Housing Corporation will be able to make use of various indexes are based on this study to make decision whether joining the housing environment improvement project in depressed region.

주택공급전략 타당성 검토를 위한 시스템다내믹스 모델 개발 (A System Dynamics Model for Analyzing the Effect of Housing Supply Policies)

  • 황성주;박문서;이현수;김현수
    • 한국건설관리학회논문집
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    • 제12권5호
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    • pp.35-45
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    • 2011
  • 최근 한국 주택시장의 혼재하고 있는 문제점으로 인해 공급기반 강화 전략이 중요한 화두가 되고 있다. 특히, 2008년 이후 금융시장 불안으로 인한 주택시장의 침체로 미분양주택 해소 및 서민주거안정을 위한 정책이 요구되고 있다. 그러나 이들은 주택공급조절과 주택공급확대라는 서로 상반된 목표를 갖고 있기 때문에 정책결정에 어려움을 발생시킨다. 따라서 본 연구는 미분양해소 및 서민주거확대를 위한 주택정책 적용 시 주택시장을 구성하는 다양한 변수 간 관계들의 구조적 변화를 파악함으로써 정책 실효성을 분석하는 시스템다이내믹스 모델을 개발한다. 개발된 모텔에 다양한 정책 시나리오를 적용함으로써 가능한 정책대안들을 평가하고, 문제해결을 위한 정책을 제안한다. 연구 결과, 민간을 배제한 공공 주도의 공급정책 및 미분양주택 해결을 위한 민간 주택건설 규제는 건설시장의 자율조절기능을 위축시키는 요소로 작용할 수 있다. 따라서 민간 주택건설의 자율적 조절기능을 지원하는 정책을 마련해야 민간 주택시장의 공급체계 안정화 및 수요-공급 조절기능의 정상화를 이룰 수 있다.

화장품 고객 정보를 이용한 마이크로 마케팅 (Micro marketing using a cosmetic transaction data)

  • 석경하;조대현;김병수;이종언;백승훈;전유중;이영배;김재길
    • Journal of the Korean Data and Information Science Society
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    • 제21권3호
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    • pp.535-546
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    • 2010
  • 고객 정보를 활용하는 방법에는 고객의 구매액을 활용한 마일리지 방법과 구매 횟수에 따라 등급을 나누어 활용하는 방법 등이 있다. 본 연구에서는 회사 매출에 직결되는 고객의 재구매 여부에 초점을 맞추어 고객정보와 구매정보를 이용하여 로지스틱 회귀분석을 통한 재구매 예측 모형을 만들었다. 예측 모형 평가 측도로는 하이드게 점수를 사용하였으며 하이드게 점수를 최대로 하는 점수를 기준으로 분계점을 선택하였다. 재구매 예측모형을 이용하여 재구매 지수를 만들어 고객을 등급화하여 보다 효율적인 고객 관리가 가능하게 하였다.

Markov's Modeling for Screening Strategies for Colorectal Cancer

  • Barouni, Mohsen;Larizadeh, Mohammad Hassan;Sabermahani, Asma;Ghaderi, Hossien
    • Asian Pacific Journal of Cancer Prevention
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    • 제13권10호
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    • pp.5125-5129
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    • 2012
  • Economic decision models are being increasingly used to assess medical interventions. Advances in this field are mainly due to enhanced processing capacity of computers, availability of specific software to perform the necessary tasks, and refined mathematical techniques. We here estimated the incremental cost-effectiveness of ten strategies for colon cancer screening, as well as no screening, incorporating quality of life, noncompliance and data on the costs and profit of chemotherapy in Iran. We used a Markov model to measure the costs and quality-adjusted life expectancy of a 50-year-old average-risk Iranian without screening and with screening by each test. In this paper, we tested the model with data from the Ministry of Health and published literature. We considered costs from the perspective of a health insurance organization, with inflation to 2011, the Iranian Rial being converted into US dollars. We focused on three tests for the 10 strategies considered currently being used for population screening in some Iranians provinces (Kerman, Golestan Mazandaran, Ardabil, and Tehran): low-sensitivity guaiac fecal occult blood test, performed annually; fecal immunochemical test, performed annually; and colonoscopy, performed every 10 years. These strategies reduced the incidence of colorectal cancer by 39%, 60% and 76%, and mortality by 50%, 69% and 78%, respectively, compared with no screening. These approaches generated ICER (incremental cost-effectiveness ratios) of $9067, $654 and $8700 per QALY (quality-adjusted life year), respectively. Sensitivity analyses were conducted to assess the influence of various scales on the economic evaluation of screening. The results were sensitive to probabilistic sensitivity analysis. Colonoscopy every ten years yielded the greatest net health value. Screening for colon cancer is economical and cost-effective over conventional levels of WTP8.

TPB, TIB 및 중화기술의 통합적 모형에 의한 디지털 영상물 불법복제 의도에 관한 연구 (A Study on Intention to Pirate Digital Video by an Integrated Model of TPB, TIB, and Neutralization)

  • 노경수;심완준;신호균
    • 한국정보시스템학회지:정보시스템연구
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    • 제23권4호
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    • pp.197-219
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    • 2014
  • Despite of continuous efforts to crack down on piracy using penalties and regulations, this unauthorized piracy market is still enormous. Since the moral hazard about this phenomenon is pervasive and continually upsets the major intellectual property markets, an alternative plan is required. The purpose of this study is to provide an objective insight for factors that affect people's digital video piracy behavior. The following two research propositions were the focus: what psychological factors affect piracy behavior and how are these factors related to one another? In order to accomplish the research aims, we reviewed literatures on the current state of piracy in South Korea, characteristics of digital contents, studies on criminal psychology and behavioral theories. Previous research in the fields of criminal theory indicated that neutralization, a form of rationalization, would help explain digital piracy intentions. Thus, this study developed a model that explains effects of neutralization techniques and tested the possibility of an integrated model with other behavioral theory such as TPB and TIB. Empirical results of the study(368 sample collected) showed that all the factors in TPB including Attitude to Piracy(+), Subjective Norm(-), Perceived Behavioral Control(+) had a significant impact on Piracy Intention. Moreover, two neutralization techniques, Condemn the Condemners(+) and Appeal to Higher Loyalties(+), had a significant effect on Piracy Intention. In addition, Past Behavior had strong impacts on Attitude(+), Perceived Behavioral Control(+) and Piracy Intention(+). In terms of Expected Profit, it had an impact on Attitude to Piracy positively. These findings suggest implications for protecting the current intellectual property markets, with many stakeholders in movies and media industries. There are some limitations as followed: first, the study did not consider other neutralization techniques, low level of deterrence and the other expected results despite the possibility of their effects. Second, the study needs improvements through longitudinal research because the cross-sectional research could not rule out the alternative explanations.