• 한국경영과학회지
• /
• 제31권1호
• /
• pp.73-82
• /
• 2006

Supply chain management (SCM) has been regarded as one of the most critical issues in the current business environment. Moreover, supply chain partnerships between suppliers and buyers in SCM have had a significant impact on supply chain performance. In this paper, we conduct a quantitative analysis for supplier-buyer's profit sharing and pricing policies based on supply chain partnerships. For this purpose, we assume that a two echelon supply chain with a single supplier and a single buyer is given and the buyer faces deterministic demand which is not only a function of buyer's selling price, but also strictly decreasing, concave, and twice differentiable function. Then we will prove the following. Firstly, without supply chain partnerships, there exist supplier and buyer's selling prices per unit such that their total profits are maximized, under the assumption that buyer's order quantity is exactly equal to the demand buyer faced. Secondly, buyer's selling price per unit which maximizes supply chain's total profit with supply chain partnerships is lower than buyer's selling price per unit which maximizes buyer's total profit without supply chain partnerships. Thirdly, given supplier's selling price per unit. buyer's total profit without supply chain part nerships is greater than that with supply chain partnerships, whereas the opposite case happens for supplier's total profit. Finally, there exists supplier's selling price per unit which makes the maximum total profits for both supplier and buyer with supply chain partnerships greater than those obtained for any given supplier's selling price per unit without supply chain partnerships.

• 지능정보연구
• /
• 제12권4호
• /
• pp.109-126
• /
• 2006

성공적인 고객관계관리(CRM : customer relationship management)를 수행하기 위해서는 효과적인 고객 등급화가 필요하다. 일반적으로 고객등급화는 고객별로 LTV를 산정한 다음 일정한 비율로 고객을 분류하여 등급을 정하는 방법이 사용되어 왔다. 그러나 이러한 방법은 등급간의 이질성을 명확하게 반영하지 못하기 때문에 적지 않은 문제점을 내포하고 있다. 본 논문에서는 Holistic Profit을 이용해서 고객을 등급화 하는 방법을 제시하고, A 생명보험회사의 고객자료을 이용해서 이를 검증하였다. Holistic Profit은 신용대출 승인정책에서 승인임계점수(Cutoff Point) 책정에 활용되고 있는 방법들 중의 하나이다. 요약하면, 본 논문의 목적은 Holistic Profit을 활용하여 보다 효과적이고 과학적인 방법으로 고객 등급화 하는 방법의 개발과 검증에 있다. 본 논문에서 제시된 방법을 사용해서 고객을 등급화 함으로써 기업은 보다 효과적인 고객관계관리(CRM)와 마케팅 활동을 수행할 수 있을 것으로 기대된다.

• 한국의료질향상학회지
• /
• 제11권1호
• /
• pp.16-30
• /
• 2004

Background: Although the number of cancer patients increase, the resources for cancer management are not increased. If the outpatient chemotherapy administration room is operated, the shift of patients from inpatient 10 outpatient is occurred. So the capacities for chemotherapy increased and the shifted rooms were occupied with new non-chemotherapy patients. The income of the hospital increased. The purpose of this study was to assess usefulness and cost-effectiveness of the outpatient-chemotherapy adminstration model. Method: There are six beds, two chairs and two nurses and one personnel in the outpatient chemotherapy room. The satisfaction study by patients/family and doctors and the cost analysis over 12 months, by comparing costs of chemotherapy administration at outpatient chemotherapy room with inpatient at ward and inpatient-nonchemotherapy at ward were done. Results: The 97.1 percent of patients/family and the 94.4 percent of doctor who involved chemotherapy were satisfied with outpatient chemotherapy administration. The 91.7% of doctors said there were no differences in treatment outcome between outpatient and inpatient chemotherapy administration. The average number of patients in outpatient chemotherapy room increased from 10.7 to 15.4 but in inpatient from 19.4 to 18.3. The average number of inpatient chemotherapy were not changed related to increase of the average number of outpatient chemotherapy. The profit between outpatient chemotherapy and inpatient chemotherapy administration was 45,344,710 won and the profit between outpatient chemotherapy and non chemotherapy treatment was -185,294,614 won. Conclusion: The outpatient chemotherapy administration model is good for patients/family, doctors and hospital partially. But the hypothesis described above was not correct. The process of cancer patients treatment were from diagnosis and treatment to first administration of chemotherapy. So the shift from inpatient to outpatient was not occurred. In economic aspect, the profit between outpatient chemotherapy and non chemotherapy treatment was in the red. As the level of health care fees was so low, the hospitals hesitate operating the room of outpatient chemotherapy. It is necessary to raise the level of health case fees for outpatient chemotherapy administration.

• 품질경영학회지
• /
• 제46권4호
• /
• pp.959-972
• /
• 2018

Purpose: This study developed a simulation model that incorporates the uncertainty of demand and yield to obtain optimized results for supply chain coordination within environmental constraints. The objective of this study is to examine whether yield management for perishable products can achieve the goal of supply chain coordination between a single buyer and a single supplier under a variety of environmental conditions. Methods: We investigated the efficiency of a revenue-sharing contract and a wholesale price contract by considering demand and yield uncertainty, profit maximizing ratio, and success ratio. The implications for environmental variation were derived through a comparative analysis between the wholesale price contract and the revenue-sharing contract. We performed Monte Carlo simulations to give us the results of an optimized supply chain within the environments defined by the experimental factors and parameters. Results: We found that a revised revenue-sharing contracting model was more efficient than the wholesale price contract model and allowed all members of the supply chain to achieve higher profits. First, as the demand variation (${\sigma}$) increased, the profit of the total supply chain increased. Second, as the revenue-sharing ratio (${\Phi}$) increased, the profits of the manufacturer gradually decreased, while the profits of the retailer gradually increased, and this change was linear. Third, as the quality of yield increased, the profits of suppliers appear to increased. At last, success rate was expressed as the profit increased in the revenue-sharing contract compared to the profit increase in the wholesale price contract. Conclusion: The managerial implications of the simulation findings are: (1) a strategic approach to demand and yield uncertainty helps in efficient resource utilization and improved supply chain performance, (2) a revenue-sharing contract amplifies the effect of yield uncertainty, and (3) revised revenue-sharing contracts fetch more profits for both buyers and suppliers in the supply chain.

• 한국융합학회논문지
• /
• 제13권4호
• /
• pp.63-70
• /
• 2022

최근 교육시장의 변화와 코로나로 인해 과외 시장 및 온라인 학습시장으로 소비자들이 이동하여 대형 교육 프랜차이즈 사업이 매출액을 중시하는 입장에서 수익구조를 극대화하는 비즈니스 모델로 재편되고 있다. 교육환경의 변화로 교수자 중심에서 학생 중심으로 개별 맞춤 서비스를 제공하고, 학생들 스스로가 자기주도 학습이 가능할 수 있도록 학습동기를 부여하고 학습기술을 배양할 수 있는 새로운 학습균형 모델이 요구되고 있다. 본 논문에서는 수학 교육서비스 프랜차이즈 사업을 운영하는 가맹본부 입장에서 최근 교육 트렌드와 소비자의 욕구를 만족하면서 기업의 수익구조를 향상 시킬 수 있는 새로운 수학 프랜차이즈 모델(K-MODEL)을 제안한다. K-MODEL은 차별화 콘텐츠 및 서비스, 학습 및 운영 프로세스, 학습 성취도 향상을 위한 다양한 프로그램을 개발하여 가맹본부와 가맹사업을 진행하는 가맹점사업자들이 안정적인 수익구조를 가질 것으로 기대한다.

• 지능정보연구
• /
• 제20권2호
• /
• pp.59-71
• /
• 2014

KOSPI200 선물 트레이딩을 위해 업계에서는 여러 전략으로 포트폴리오를 구성해서 운용한다. 동일한 전략 모음을 갖고 있더라도 포트폴리오를 어떻게 구성하느냐에 따라 수익은 크게 차이가 난다. 시장 상황에 맞는 전략들로 포트폴리오를 구성하는 것은 오랜 경험과 탁월한 노하우가 있어야하는 어려운 작업이다. 본 논문에서는 SVM을 활용하여 쉽고 빠르게 적절한 전략 포트폴리오를 구성하는 방법을 제시하였다. 본 논문에서 제안한 시스템의 성과는 벤치마킹의 성과와 비교하여 2배 이상의 수익을 내는 것을 확인하였다. 1990.01.03~2011.11.04 동안의 KOSPI200 데이터 중 이전 80%의 데이터로 학습을 하고 최근 20%의 데이터로 성능을 시험하였다. 각 전략별로 선택여부를 판별하는 SVM모델을 만들고 그 결과를 바탕으로 포트폴리오를 구성하였다. 벤치마킹을 위해 KOSPI200 선물을 2계약 매수한 경우의 수익, 시험 시작 직전 30일간 최고 수익을 낸 2개 전략의 수익, 실제 최고 수익을 낸 전략 2개를 보유했을 때의 수익과 비교하였다. 매매 비용을 반영하지 않을 때는 벤치마킹은 132.2~510.37pt의 수익을 냈고, 본 시스템은 1072.36~1140.91pt의 수익을 보여주었다. 그리고 거래비용을 감안하면 벤치마킹은 130.44~502.41pt의 수익을 냈고, 본 시스템은 706.22pt~768.95pt의 수익을 나타내었다. 본 논문은 기계학습을 통한 전략 포트폴리오를 구성하는 방안이 유의미하며 실전에 활용할 수 있음을 보여주었다. 이를 바탕으로 여러 전략과 다양한 시장에 적용해서 안정성을 검증하면 견고한 상용 솔루션으로 발전시킬 수 있을 것이다. 그리고 자금관리 기법을 더 반영한다면 수익을 더욱 크게 향상시킬 수 있을 것이다.

• 산업경영시스템학회지
• /
• 제38권3호
• /
• pp.39-48
• /
• 2015

In this study, granting the optimal loan limit on SME (Small and Medium Enterprise) loans of financial institutions was proposed using the traditional newsvendor model. This study was the first domestic case study that applied the newsvendor model that was mainly used to calculate the optimum order quantity under some uncertain demands to the calculation of the loan limit (debt ceiling) of institutions. The method presented in this study made it possible to calculate the loan limit (debt ceiling) to maximize the revenue of a financial institution using probability functions, applied the newsvendor model setting the order volume of merchandise goods as the loan product order volume of the financial institution, and proposed, through the analysis of empirical data, the availability of additional loan to the borrower and the reduction of the debt ceiling and a management method for the recovery of the borrower who could not generate profit. In addition, the profit based loan money management model presented in this study also demonstrated that it also contributed to some extent to the prediction of the bankruptcy of the borrowing SME (Small and Medium Enterprise), as well as the calculation of the loan limit based on profit, by deriving the result values that the borrowing SME (Small and Medium Enterprise) actually went through bankruptcy at later times once the model had generated a signal of loan recovery for them during the validation of empirical data. accordingly, The method presented in this study suggested a methodology to generated a signal of loan recovery to reduce the losses by the bankruptcy.

• 한국의류학회지
• /
• 제26권5호
• /
• pp.606-617
• /
• 2002

The purpose of this study is to develop a decision model that helps manufacturers and retailers determine the optimal timing of markdown in order to maximize their profit. An optimal timing decision model was developed based on three steps; conjoint measurement, scenario analysis and simulation. Data were collected from the sample of 149 out of 170 undergraduate and graduate students in Seoul in 1997. From the Jeans market, 8 brands; Levi's, lee, Guess, Calvin Klein, Pintos, Get used, MFG, and Basic, were selected as competitors for this study. In the conjoint measurement, respondents estimated the level of preference, from 1 to 100, for each item in which brand, price, style, and colors were used to explain product characteristics. Then, in order to reflect competitive situation in Jeans market, four types of scenarios were developed. In each scenario, simulations were applied to decide optimal timing of markdowns that leads to maximal profitability and sales volume. The profit was calculated based on the equation; Profit = Jean's market volume x market share of each brand - cost, where market volume was obtained by integral calculus for market utility function, and market share by logit value of part-worth from the conjoint analysis. For the purpose of the parsimony of the research, costs and the level of markdown were fixed to 30% of the regular price. In results, the optimal timing decision model identified 3 different types of brands. The brands that do not need to take markdown were Ievi's, MFG, and Basic Jeans characterized by the highest brand power and the highest price zone. The brands that needed to take early markdowns were Guess, Lee, Calvin Klein, and Get Used with the intermediate level of brand power and price. The brand that need late markdown was Pintos with the weakest brand power among the competitors and the lowest price. The optimal range of markdown remains for further research.

• 경영과정보연구
• /
• 제29권3호
• /
• pp.71-96
• /
• 2010

본 연구는 OECD모델조세조약과 UN모델조세조약에 나타난 고정사업장 개념을 국내 법인세법 규정과 비교 검토함으로서 고정사업장에 대한 개념과 판정기준을 고찰하였으며, 고정사업장에 귀속되는 국내원천소득금액의 결정과 관련하여 플랜트 건설 판매 외국법인을 사례기업으로 선정하여 고정사업장에 귀속될 국내원천소득의 결정방법과 범위 그리고 그 계산방법에 대하여 검토하였다. OECD회원국으로서 국제조세에 관한 분쟁을 해결하고 국내에 진출해 있는 외국기업에 대한 과세권을 정당하게 지키기 위하여 우리나라 법인세법상의 고정사업장 개념이 나아가야 할 방향을 제시하면 다음과 같다. 첫째로, 건축 건설공사의 경우 6월을 초과하여 존속하는 경우에 고정사업장으로 판정하도록 규정하고 있으나 OECD기준에 따라 12월을 초과하는 현장만을 고정사업장으로 판정하는 것이 바람직할 것이다. 둘째로, 법인세법에서 고정사업장으로 간주되는 종속대리인의 범위를 계약체결대리인 뿐만 아니라 보관대리인, 주문대리인 및 보관대리인까지 종속대리인으로 규정하여 외국기업의 활동을 지나치게 제한하고 있는 것을 완화할 필요가 있다. 즉 OECD조세 조약에서와 같이 계약체결대리인만으로 한정할 필요가 있다. 셋째로, 법인세법에서 고정사업장에 포함되지 않는 보조적 예비적 활동장소를 한정하여 규정하고 있어 외국기업들의 사업 활동의 범위를 제한하고 고정사업장의 범위를 확대적용하고 있는 바 이를 완화하여야 할 것이다. 넷째로, 국내원천소득금액을 결정하는 방법에 있어서도 기타 합리적인 방법으로 이익접근방법의 하나인 이익분할법을 규정하고 거래당사자의 상대적인 공헌도에 따라 이익을 분할하도록 하고 있는데 이익배분의 기준으로 삼을 수 있는 구체적이고 객관적인 근거를 제시하여 조세분쟁의 여지를 해소할 필요가 있다.

• 대한산업공학회지
• /
• 제21권3호
• /
• pp.299-311
• /
• 1995

Conventional discounted cash flow techniques fail to capture the risk associated with investments. This paper proposes an annual cash flow model that considers risk, cost structure and inventory liquidation in the evaluation of investment alternatives. The risk differential of investments is included using the capital asset pricing model while the stochastic version of the cost-volume-profit approach is used to consider inventory liquidation and cost structure. Tradeoffs between fixed and variable costs have been investigated, and portrayed using iso-cash flow curves. The proposed cash flow model has been developed, in particular, to enable an accurate evaluation of advanced manufacturing systems.