• 한국경영과학회:학술대회논문집
• /
• 대한산업공학회/한국경영과학회 2004년도 춘계공동학술대회 논문집
• /
• pp.211-214
• /
• 2004

In railway system, the transportation plan corresponds to master plan for transport services. This service plan must be constructed to minimize operational cost or maximize revenue considering transportation demands and resource capacities in the operation company, and includes several sub-planning activities such as train operation frequency plan, train (schedule) plan, train capacity assignment plan, and rolling stock requirement plan. In this paper, we present profitability evaluation system for current transportation plan. The proposed system can be used for evaluating profitability by estimating train service revenue considering customer demands.

• 한국철도학회:학술대회논문집
• /
• 한국철도학회 2004년도 추계학술대회 논문집
• /
• pp.1538-1545
• /
• 2004

In the train schedule plan corresponds to a master plan for transport services. This service plan must be constructed to minimize operational cost or maximize revenue considering transportation demands and resource capacities in the operation company, and it includes several sub-planning activities such as train operation frequency plan, train schedule plan, train capacity assignment plan, and rolling stock requirement plan. In this paper, we present profitability evaluation system for the current train schedule plan. The proposed system can be used for evaluating profitability by estimating train service revenue considering customer demands.

• 한국철도학회:학술대회논문집
• /
• 한국철도학회 2004년도 추계학술대회 논문집
• /
• pp.1546-1552
• /
• 2004

Railway schedule is periodically modified so that it could yield more profit by means of adjusting the schedule to demand. Most of related works are applicable under the given demand, but did not deal with dynamic relation between demand and schedule. To our knowledge, the methodology considering the relation is only the profitability evaluation model developed by SNCF. Our study suggests how to adjust the schedule to demand and therefore obtain more benefits using the profitability evaluation model.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.875-883
• /
• 2021

In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

• 한국전자통신학회논문지
• /
• 제17권2호
• /
• pp.299-308
• /
• 2022

최근 에너지전환정책은 소규모 태양광발전기 수량을 증가시키고 있다. 계통운영자는 이러한 소규모 태양광 발전량을 정확하게 예측하기가 어렵고 급전계획을 방해할 수도 있으며, 결과적으로 비용상승이 초래될 것이다. 이러한 문제를 해결하는 방법으로 소규모 태양광발전소에서 생산되는 발전량, 전압제어에 대하여 불확실성을 줄이고 예비전력을 공급하는 소규모 태양광발전소의 집합체로서 가상발전소가 떠오르고 있다. 본 연구에서는 가상발전소 클라우드 요금산정을 위하여 순현재가치법과 수익성지수법을 사용하며, 두 종류의 비용평가법 계산결과가 상세하게 설명된다. 계산결과로부터 수익성지수가 1.22로 산정되어 수익성을 확보한 것으로 나타났으며, 순현재가치가 수익성을 충분히 만족시키기 때문에 중개사업자 관점에서 매력적이다.

• 디지털산업정보학회논문지
• /
• 제8권2호
• /
• pp.199-211
• /
• 2012

There have been studies to evaluate valuation of firms by using patents in various ways. Also, the theory that value of patents helps enterprise's growth is valid in economics. However, when evaluating the value of the company, through the patent evaluation has not been used. Because of previous studies researched relation between patents and firms only at certain points. To solve this problem, this study intends to analyze lag between patent and profitability of the firms. In this study, we classified top 100 software firms in the United States through PBR, PER and value of intangible assets by using cluster analysis. And we applied Almon's distributed lag model to each cluster to find out lag between patent and profitability of the firms. As a result, in the cluster of more valuable companies, patents have an effect on profitability of the firms at regular lags. This study indicates that the patents are an important indicator to assess companies.

• Industrial Engineering and Management Systems
• /
• 제9권2호
• /
• pp.121-130
• /
• 2010

In today's uncertain economic environment, economic risk is inherent in making large investments on manufacturing facilities. It is, therefore, practically meaningful to divide investment over multiple periods, reducing the risk of investment. Then, the cash-flow over the entire planning horizon would comprise positive inflow and negative outflow. In this case, in general, evaluation by internal rate of return (IRR) is not feasible, because multiple IRRs are involved. This paper deals with a problem of evaluating profitability, as well as risk, of investment alternatives made in multiple times of investment over the entire horizon. Typically, an additional investment is required after the initial one, for expanding manufacturing capacity or other reasons. The paper pays attention to a unit cash-flow over two periods, decomposing the total cash-flow into a series of unit cash-flow patterns. It is easy to evaluate profitability of a unit cash-flow by using IRR. The total cash-flow can be decomposed into the series of two types of unit cash-flows: an investment type one (negative-positive) and the borrowing type one (positive-negative). This paper, therefore, proposes a method in which only the borrowing type unit cash-flow is eliminated in the series by converting total cash-flow using capital interest rate. Then, a unique IRR can be obtained and the profitability is evaluated. Thus, the paper extends the method of IRR so that it may help decision making in complicated cash-flow pattern observed in practice.

• 수산해양교육연구
• /
• 제23권3호
• /
• pp.503-514
• /
• 2011

Port Authority in Korea does not have financial independence nor fair recruitment practices, thus the prospects of the establishment of the Port Authority is not adequate. Therefore independent and effective port administration cannot be achieved. To overcome this situation, this paper examines the port administration system in Korea and identifies its problems. This paper then provides an 'modeling of Analytical Hierarchy structure' for evaluation. An alternative solution is provided by carrying out a public survey, analysing the significance of the evaluation factor using the techniques of the Analytical Hierarchy Process. The significance of profitability was identified. The role of central government is significant when assessing the public service function of port administration; and the role of the private company is significant when assessing the independence. In addition, the private company is significant when assessing profitability. The private company is the alternative for port administration in Korea, based on the evaluation of various alternatives.

• 한국건설관리학회:학술대회논문집
• /
• 한국건설관리학회 2003년도 학술대회지
• /
• pp.373-378
• /
• 2003

최근 우리 해외건설시장은 이라크전쟁 발발 둥에 의한 외적요인과 수주경쟁력 하락 등에 의한 내적요인으로 인해 해외 수주량이 격감되고 있을 뿐만 아니라, 수익성 악화라는 이중고에서 벗어나지 못하고 있다. 해외건설공사는 그 특성상 다양한 리스크를 포함하고 있을 뿐만 아니라 최근 수주비중이 크게 증가하고 있는 플랜트공사를 중심으로 보다 높은 수준의 관리능력을 요구하고 있기 때문에, 국내 건설업체들이 해외건설시장에서 생존하기 위해서는 입찰초기 단계에서부터 양호한 프로젝트를 선별하여 집중 수주하고, 리스크가 상대적으로 높은 프로젝트는 그 원인을 분석하여 계약서 등에 이를 완화시킬 수 있는 조항을 반영할 수 있는 지의 여부를 철저히 검증하는 전략을 수립할 필요가 있다. 따라서 본 연구에서는 국내건설업체가 참여한 해외건설공사 59건을 대상으로 수익성 영향인자를 도출하고 이들 간의 인과관계(cause-and-effect)를 계층화하여, 해외공사 참여자들이 공사 전(前) 단계에서 보다 체계적으로 리스크를 예측${\cdot}$분석할 수 있는 평가기준을 제공하고자 한다. 이러한 수익성 영향인자 계층구조는 해외건설공사를 수행하는데 있어 고려해야 할 수익성 인자들의 유형은 무엇이고 다양한 상위인자 및 하위인자들이 어떻게 관련되어 있는지를 나타내며, 또 계층구조를 정성적으로 분석함으로써 공사 관리자들이 중점 관리해야 하는 수익성 악화 요인과 이들 간의 관계를 유추할 수 있다.

• 디지털융복합연구
• /
• 제13권11호
• /
• pp.267-276
• /
• 2015

본 연구는 우리나라 종합병원의 경영실적을 흑자와 적자로 구분하여 안정성, 성장성, 활동성, 생산성, 원가지표, 진료실적과 수익성 간의 인과관계를 규명하고자 하였다. 또한 연구결과를 바탕으로 병원의 수익성 제고와 효율적인 경영방안을 모색하는데 유용한 기초자료를 제공하는데 그 목적이 있다. 조사기간은 종합병원 경영실적을 파악할 수 있는 2013년을 평가기준으로 하였으며, 총 147개의 종합병원을 조사대상으로 선정하였다. 결과을 보면, 흑자병원과 적자병원간의 재무실적과 진료실적에서는 유의한 차이 나타났으며, 흑자병원일수록 재무실적과 진료실적이 더 높은 비율을 나타냈다. 또한 병원의 수익성에 영향을 미치는 요인으로는 인건비율, 관리비율, 재료비율이 중요요인으로 나타났다. 앞으로 병원 수익성을 높이기 위해서는 진료수익을 증대하는 것도 중요하지만 인건비, 관리비를 줄이기 위한 효율적인 비용절감전략이 요구된다 할 수 있다.