• Culinary science and hospitality research
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• v.24 no.1
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• pp.130-139
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• 2018

The purpose of this study was to grasp the profitability of coffee franchise companies using ROIC tree, ROA and ROE. As a result, ROA was using assets efficiently, and some companies are in desperate need to improve their management based on past brand recognition, and a new paradigm management strategy is urgently required. In particular, the franchise company's current cost burden is greater than comparable firms. In ROE, the capital was operating efficiently. Since ROIC is very difficult to classify business related and operating related amounts accurately based on financial statement information, there is a limit to accurate ROIC calculation. Therefore, ROIC is estimated to be 7.6~38.29% as of 2016 based on ROIC calculation. In the case of continuous growth companies, investments are made to improve steady sales, but some companies seem to be unable to escape from past paradigm. In order to continue the growth of the company beyond the accounting profit in the future, the ROIC Tree can be used to measure the subdivided management performance and propose efficiency plan.

• Journal of the Korea Society for Simulation
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• v.23 no.4
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• pp.121-129
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• 2014

The importance of evaluation of farming performance has been increasing with the progress of farm size and capitalization, and with the introduction of the concept of the 6th industry to agriculture. In this research, ROIC(Return on Invested Capital) tree technique was examined as a new method for analyzing operations performance of supply chain for farm produce. Current practices of production and distribution of blueberry, model crop, were investigated and ROIC tree for blueberry has been set up from the survey of the supply chain. Then, it was simulated with real values collected from the participants in the supply chain and the previous studies using a spreadsheet program. The resulting ROIC value was compared with those of other industries and the conventional performance analysis method. Features of the evaluation technique were identified and it was proposed how to apply it to agricultural field in the future.