• 제목/요약/키워드: Profit rate

검색결과 456건 처리시간 0.026초

위탁급식업체 규모에 따른 급식관리자 직무만족에 영향을 미치는 개인, 급식소 및 조직특성 분석 (Identifying the Effect of Personal, Foodservice and Organizational Characteristics on Foodservice Managers' Job Satisfaction by the Contract Management Company Scale)

  • 한정혜;이나영;홍완수
    • 대한지역사회영양학회지
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    • 제14권2호
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    • pp.216-228
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    • 2009
  • The purpose of the study was to investigate the influences of contract foodservice managers' personal characteristics, foodservice characteristics and organizational characteristics on job satisfaction, including interpersonal relationships, self-actualization and promotion opportunity categories. A survey was administered to four hundred contract foodservice managers of five large companies and five small/medium companies in the Seoul and Kyungin areas. The final response rate was 66%(N=265), and the data were analyzed using SPSS Windows(ver. 12.0). The respondents were 76.1% female, average age 28.8 years, and 73.0% were regular workers. Contract foodservices have profit and loss contracts(69.1%), single menu types(59.6%) and buffet serving styles(37.7%). There are significant differences of job satisfaction by some personal characteristic variables(gender, martial status, age, education, position, work hours, period of working for the present company, and payroll per year) and foodservice characteristic variables(type of contract and charge of food costs). In three job satisfaction categories, foodservice managers reported the highest interpersonal relationship satisfaction, following self-actualization satisfaction and promotion opportunity satisfaction in both large companies and small/medium companies. However, foodservice managers of large companies tended to be more satisfied regarding their promotion opportunities than foodservice managers of small/medium companies(p<0.05). Work hours, number of meals served/day, male, workload, communication with the clients, relationship with co-workers, obvious role and autonomy were significant factors to increase the job satisfaction in contract foodservices of large companies. On the other hand, relationships with co-workers and males were significant factors to increase the job satisfaction in contract foodservices of small/medium companies. This research suggests that contract foodservice companies need to understand the characteristics of their managers, foodservices and organizations to enhance the job satisfaction of foodservice managers and to develop specified human resource management strategies that can be applied to each company scale.

인터넷 검색트렌드와 기업의 주가 및 거래량과의 관계에 대한 연구 (A Study on the Relationship between Internet Search Trends and Company's Stock Price and Trading Volume)

  • 구평회;김민수
    • 한국전자거래학회지
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    • 제20권2호
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    • pp.1-14
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    • 2015
  • 본 논문에서는 인터넷 검색 추세와 주식시장 사이에 어떤 관계가 있는지를 알아보고자 한다. 관심 기업의 정보를 얻기 위하여 투자자가 인터넷 검색엔진을 활용하고 이것이 실제 투자로 이어질 수 있다는 가정에서, 기업에 대한 검색량의 변화가 해당 기업의 주가 및 거래량 변동과 어떤 관계성이 있는지를 실제 데이터를 통해 분석하였다. 검색량의 변화를 기초로 한 검색트렌드 투자전략을 대기업 그룹과 중소기업 그룹에 적용하여, 두 그룹의 수익률 등락과 주식거래량에 대한 상관관계를 분석하였다. 7년(2007년~2013년)간의 데이터를 기초로 KOSPI와 KOSDAQ 모두에서 검색트렌드 투자전략이 시장의 평균 수익률 이상을 실현하고, 대기업보다는 중소기업에서 더 투자효과가 높다는 결과를 얻었다. 검색량과 주식거래량의 관계 또한 대기업보다는 중소기업이 더 영향을 받는다는 것을 알 수 있었다.

자본조달 수단으로써 부채의 양면성에 관한 연구 (A study on the Debt's Janus-Faced reality as a Way of Capital Finance)

  • 최창호;유연우
    • 디지털융복합연구
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    • 제12권6호
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    • pp.115-123
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    • 2014
  • 본 연구는 중소기업을 대상으로 첫째, 매출액순이익률, 총자산회전율 및 부채비율이 주주의 자본수익성지표인 자기자본순이익률에 어떤 영향을 미치는지, 둘째, 총자산순이익률이 자기자본순이익률에 미치는 영향관계를 부채비율이 조절하는지, 마지막으로 수정된 부채비율과 자기자본순이익률과의 영향관계를 실증적으로 분석하였다. 분석결과, 부채사용은 자기자본순이익률에 전반적으로 긍정적인 측면이 있는 것으로 나타났다. 그러나 수정된 부채비율의 2차함수 곡선모형에서 볼 수 있듯이 부채사용은 레버리지효과를 통해 자기자본순이익률의 증 감폭을 크게 확대하고 있음을 알 수 있다. 결국, 부채사용은 동전의 양면과 같이 긍정적인 측면뿐만이 아니라 부정적인 측면을 가지고 있다 할 것이다. 그래서 부채의 사용은 기존의 핵심 사업으로부터 창출되는 영업현금흐름(혹은 총자산영업이익률)으로 이자(혹은 이자율)를 커버할 수 있는 범위 내로 제한되어야 한다는 시사점을 제공하고 있다.

선진국의 약가정책 고찰을 통한 건강보험 약가제도의 개선방안 (Suggestions for Redirection of Korean Price Policy for Reimbursement Drug in Health Insurance)

  • 이규식;정형선
    • 한국병원경영학회지
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    • 제8권1호
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    • pp.1-23
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    • 2003
  • General drug prices involve three stages: shipment stage, wholesaler stage and retail stage. Policies on drug price differ from country to country. Shipment stage prices are tightly regulated in countries like France and Netherlands. They are free in only a minority of advanced countries, even if these include some major players such as the US, Germany and, in a very limited sense, Japan. The situation in the UK is very complex with a semi-free system, where drug companies are free to set their own prices but cannot exceed a predetermined profit ceiling. Mark-up at both wholesaler and retail stages is formally admitted in most countries observed. Apart from the general drug prices, reimbursement price of insured drugs has been major policy concerns. Most countries reviewed in this study has exerted some control over reimbursement prices, but differ both in the way how and in the extent to which prices are admitted or fixed. Price fixing has been used in France and Japan. Some countries have transformed their system over time, particularly to move to reference pricing in the last decade. This mechanism has empowered the customer, and improved price competition on the market. Referring to the drug price policies in the advanced countries, this study makes some suggestions for the redirection of Korean price policy for reimbursement drug in health insurance as follows: to match appropriate policy tools to each policy goal; to maximize market mechanism through effective reimbursement price fixing which admits mark-ups in wholesaler and retail prices; to introduce reference pricing system in order to redirect patient's demand with a financial incentive to choose the best-priced drugs and to save the finance of health insurance; and to strengthen surveillance and monitoring mechanism in the drug market.

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유료방송의 시장구조와 경쟁이 케이블 TV의 디지털 전환에 미치는 영향 (Impact of Pay TV Market Structure and Competition on Digital Switch Over of Cable TV)

  • 도준호
    • 한국인터넷방송통신학회논문지
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    • 제16권3호
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    • pp.145-153
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    • 2016
  • 본 연구는 국내 케이블 TV의 디지털 전환 과정의 지체 요인을 분석하고 유료방송 시장의 경쟁 상황이 디지털 전환에 미치는 영향을 살펴보았다. 디지털 전환의 지체 요인은 케이블 TV 사업자의 의지 및 역량의 부족, 정책적 지원과 강제의 부재 및 시청자의 수용 의지와 관련된 요소로 나타났다. 아날로그 방송을 통하여 지속적인 수익을 올리며 유료방송시장에서 독점적 지위를 가지고 있던 케이블 TV 사업자는 추가적인 투자가 필요한 디지털 전환에 대하여 적극적으로 대처하지 못했다. 저소득층에 대한 지원이나 아날로그 케이블 TV 방송의 종료 기준 설정 부재 등 정책적인 뒷받침도 이루어지지 못했다. 디지털 상품에 대한 가격 저항감이나 조작의 편의성 선호 등 시청자의 수용 요인도 디지털 전환에 영향을 미쳤다. 2008년에 IPTV가 시장에 진입하며 유료방송시장에 실질적인 경쟁 상황이 형성되었으며 이는 케이블 TV 사업자의 디지털 전환 속도에 영향을 미친 것으로 나타났다.

응급의료센터로 전원된 환자의 진료의뢰서 표준화 및 충실도에 관한 연구 (A study on standardization & completion of transfer consultation record for patients transferred to emergency medical center)

  • 유순규;김광환;조혜경
    • 한국응급구조학회지
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    • 제5권1호
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    • pp.177-198
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    • 2001
  • The purpose of this research which was conducted by surveying the transfer consultation records from 360 medical institutions such as general hospitals, hospitals, clinics to the Emergency Medical Center at E University Hospital for six months(Jan. 1, 2000 - Jun. 30, 2000) are to standardize & complete transfer consultation record of hospitals at the 1st & 2nd referral level and to give patients transferred emergency medical center medical information services on a better quality. The conclusions and suggestions from this study were summarized as follows; (1) Examing the distribution of the referral medical consultation(transfer) sheet type, surgery part local clinic sheet types were 34.4%, medical part local clinic sheet types were 26.7%, undifferentiated local clinic sheet types were 23.9% and hospital level sheet types were 15.0%. (2) The items of the transfer consultation records had been standardized more than 75% in the order of patient's name, date, doctor's name, diagnosis, patient's status, impressions. (3) That the degree of recording completion on these items is in the order of patient's name, date, diagnosis, impressions was revealed. (4) Because the standardization and the degree of recording completion are very low in the patient's gender, age, address, electronic recording system was needed for more perfect input of initial patient informations. (5) This standardizing & complete recording on examination and medication will prevent re-examination and abuse of medication for patients transferred emergency medical center. (6) EMT Transfer System should be fixed in all medical institute for the standardizing & complete recording on care period and departure time will give many emergency patients the proper treatments at the proper time. (7) It was revealed that developing new standardized transfer consultation record & using electronic recording system are needed. (8) The complete recording & Fast Track System were needed for higher rate of bed operation at emergency medical center and more hospital profit.

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마이크로크레딧의 정책변동과정 분석 (Policy Changes on the Microcredit in Korea)

  • 임은의;박은주
    • 한국콘텐츠학회논문지
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    • 제13권1호
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    • pp.234-246
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    • 2013
  • 2000년 초 비영리 기관에 의해 시범적으로 도입되었던 마이크로크레딧은, 보건복지부에서 2005년부터 2008년까지 자활공동체 창업지원사업과 희망키움뱅크 사업의 형태로 추진되다가, 2009년 미소금융정책으로 결정되는 과정을 거치며 정책이 변화되는 양상을 보였다. 대표적인 변화로는 보건복지부에서 금융위원회로의 관할 부처의 변경, 복지적 접근에서 금융적 접근의 강조, 수행기관의 신설 등을 들 수 있다. 이러한 갑작스런 변화의 원인을 분석하기 위하여, 본 연구에서는 Hood(1994)와 주재현(1999)에서 제시한 분석틀을 활용하여 그 정책변동과정을 분석하였다. 분석결과, 실업률 증가와 금융환경 변화, 금융위기 등의 외적 상황의 변화, 이명박 정부의 중도 실용 추진 의지 및 마이크로크레딧 실험 성공 등의 정책 아이디어의 힘, 수동적인 개입을 보여준 이해관계의 힘, 그리고 각 부처의 정책관성에서 비롯된 내적요인들이 그 원인으로 밝혀졌다. 특히 이러한 변동의 요인 속에 드러난 다양한 이해관계자 참여의 부재는 비합리적인 방식으로 정책을 산출할 가능성을 높음을 시사해 주고 있다.

의류 브랜드의 성공 요인에 관한 연구 (A Study on Success Factors of Apparel Brand)

  • 고은주;신민욱;김선숙
    • 한국생활과학회지
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    • 제18권4호
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    • pp.945-958
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    • 2009
  • This study is to examine the factors affecting success of business withhigh accomplishments in customer recognition and financial aspect in the fashion industry. In addition, through survey on consumers and interviews on industry officials who concerned fashion brand, perceived success factors were compared between consumer and industry groups. This study selected a total of 20 brands, which were 5 brands per 4 categories(e.g., women, men, sports and casual wear), with high customer satisfaction and customer loyalty in consumer's perspective and high revenues, revenue growth, and profit rate in 2004 in a financial perspective. The survey on consumer group and interviews on officials in industry were conducted simultaneously. One thousand respondents were obtained from survey on consumers and 40 respondents were obtained from interviews on industry officials. Multiple regression analysis and t-test were used for data analysis via the SPSS 12.0 program. The result of this study was as following. From a consumer perspective, respondents recognized that both consumer satisfaction and brand revenues were positively related to brand factors of consumer, product and marketing. From an industry's perspective, consumer, product and marketing factors affected consumer satisfaction as a brand success factor. In comparison of perception difference in brand success factors between consumer and industry groups, industry group was more likely to concern about the importance of brand success than consumers. In addition, the consumer group perceived the most highly consumer factor as a brand success factor, followed by product and marketing and external environment factors, while industry group did in order of consumer, marketing, product, and external environment factors, which indicated significant difference in perceptions of the two groups. Through this study on consumer satisfaction to improve positive and amicable buying behavior and comparative analysis on difference of perception of consumers and industry on factorsfor financial ability and revenue increase, the foundation for strategy establishment of brand distinction in fashion industry can be provided.

특성별 리스크 분석을 통한 해외건설공사 현금흐름 예측에 관한 연구 (Cash flow Forecasting in International Construction Projects through Categorized Risk Analysis)

  • 염상민;한승헌;김두연;남하나;박희대
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2006년도 정기학술발표대회 논문집
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    • pp.295-300
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    • 2006
  • 본 연구는 우리 기업이 해외공사를 수행하기 위한 초기 계획과정 중 특성별 리스크 분석을 통한 현실적인 미래 현금흐름을 예측하고자 하는데 그 목적이 있다. 이를 위하여 건설 공사 현금흐름에 영향을 미치는 리스크를 해당 국가의 경제적 여건에 따른 재무적 리스크와 프로젝트 특성에 따라 내부적으로 발생할 수 있는 프로젝트 리스크로 구분하였으며, 각각의 발생 특성에 따라 적합한 현금흐름에의 적용방안을 제시하였다. 재무적 리스크는 리스크 자체의 변동성에 기초하므로 Monte-Carlo 시뮬레이션 기법을 사용하여 현금흐름의 변화폭을 예측하고 민감도 분석을 실시하였으며, 프로젝트 특성 리스크는 실무자의 주관적 판단에 따른 리스크 발생가능성을 체크리스트 형태로 예측한 후 이에 대한 관리자의 수용여부에 초점을 두었다. 이 과정에서 리스크 태도와 공사규모에 기초한 주요 관리대상 리스크를 선별하는 방안을 제시함으로써 리스크 발생에 대비하기 위한 예비비를 산정하는 공동적인 척도를 마련할 수 있다. 또한, 기존의 리스크 분석과정에서 발생확률과 피해금액에 의한 기대값을 사용하는 것에 대해 문제를 제기하고, 동계적 확률을 구하기 어려운 건설 프로젝트의 특성에 맞게 피해 예상금액을 현금흐름에 적용하는 방안을 제시함으로써 현실적인 현금흐름 예측을 가능케 하였다.

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The Management Performance of Food Service Startups in Traditional Market

  • LEE, Chul-Sung;KIM, Jang-Hyun
    • 유통과학연구
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    • 제17권12호
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    • pp.95-103
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    • 2019
  • Purpose : Promoting startups has increased in importance in labor market policies since the economic crisis. In Korea, the Ministry of SMEs and Startups is also seeking to revitalize youth startups and traditional markets by moving young stores into idle spaces in traditional markets through 'Project to Support the Activation of Youth Mall'. Research into startups in traditional markets is very limited. Therefore, this study looks at the differences between the management performance of young merchants and senior merchants, and looks at the impact of the business period. Research design, data and methodology : It was divided into youth startup and senior startup based on the age of 40 and startup and nonstartup. Based on these criteria, the company intends to compare and analyze sales and margin rates by setting the sales and margin rates with the management performance of the startup and senior startups. In particular, to look at the feasibility of government funded projects for young merchants, the company will look at the changes in sales and margin rates of young merchants and senior merchants over the period of operation. In this study, the analysis was based on the raw data of the Statistics of traditional market in 2017, and the ANCOVA was used. Results : First of all, the sales volume of stores operated by young merchants, was higher than those operated by senior merchants. Next, the margin ratio does not differ from that of stores that are for young people and those. These findings suggest that the profit structure of stores in traditional markets is similar between young merchants and senior merchants. Third, if you look at the performance of new startups based on one year of business period in more detail, it turns out that young startups have improved in sales and margin rates since startups, while senior startups have no difference. Conclusions : While it means that management performance can be improved through support for young startups, it suggests that there is a limit to supporting senior startups. Therefore, this research indicates that the government support projects centered on youth can contribute to the revitalization of traditional markets.