• Title/Summary/Keyword: Sale cost

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A Study on the Problems of Home Sales Tax Rate Regulation (주택매매 세율규제에 따른 문제점 고찰)

  • Seo, Kwon-Bok
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.1
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    • pp.140-144
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    • 2021
  • We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

A Study on the Construction Cost Risk through Analyzing the Actual Cost of Public Apartment (공공주택 실적공사비 분석을 통한 공사비 리스크에 관한 연구)

  • Yoon, Woo-Sung;Go, Seong-Seok
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.6
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    • pp.65-78
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    • 2011
  • Construction business, which is complex and long-term business, requires accurate estimation and verification in construction costs and payment procedure from project planning to the completion of construction phase. And more importantly, it is necessary to investigate and determine the risk factors related to construction costs during the entire process including design planning, construction drawings, and quantity calculating. But, currently, it is not seem to be adequate to cope with the risk and increased construction costs against the operational budget in terms of actual costs when screening and estimating the bidding cost of public apartment. Therefore, this study selected and analyzed 40 sites' report of construction completion account from 2004 to 2010 focused on the adequacy on the modification of contract and design planning and on the complication of the budget in the beginning of the project. This study deducted various risk causes and results by analyzing actual costs according to year, architectural area, region, construction cost and sale/lease classification. We could find out construction risk according to annual variation of government policy and economy, and also deducted risk items by construction characteristic according to region and architectural area. Study result, we first found out the problems of lowest price award system according to the construction costs. The weight of the cost increase risk was analyzed that subcontract and material costs are very high. Roof and tile work were analyzed highly in subcontract cost risk and reinforcing bar and cement were analyzed highly in material cost risk, among direct construction cost. Finally, this study results could be used in comparing the categories of the construction costs made by specific construction process, belonging to the construction costs, with the operational budget made in the beginning of the project that can enable to grasp unpredictable risks over the construction costs and making quantitative analysis for it through analyzing the range of fluctuation and variations led by the fluctuations in the actual construction costs.

Task Analysis and Education Need of Dietitians in the Contracted Business & Industry Foodservice (위탁급식 산업체 영양사의 직무 현황 및 교육 요구도 분석)

  • Yang, Jung-Hyun;Lee, Hae-Young
    • Korean Journal of Community Nutrition
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    • v.15 no.1
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    • pp.124-136
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    • 2010
  • The purposes of this study were to investigate importance level and performance frequency of the dietitians' duties and task elements, to examine the actual condition of education and need for education, to analyze the interrelation between their tasks and education, and to provide the direction of education for the contracted Business & Industry (B & I) foodservice dietitians. The task elements of receiving, ordering, HACCP management and directing serving process were done almost every day. In terms of the importance of tasks, food sanitation management, personnel sanitation management, receiving and ordering were high. Meanwhile, the computerization of their works was being carried out on the whole, showing a higher frequency in all the details of procurement management and accounting management, as well as task elements such as menu planning, leftover and food waste management, HACCP management and human resource management. In the past three years, HACCP management, cost management, planning work schedule and allotting a task, general business and sale bond management were increased most and rapidly. For the actual condition of education, dietitians got more education for the duty of sanitation, safe and facility/utility management than any other duty, while they did less education of procurement management and office management than others. Meanwhile, the education for sanitation, safe and facility/utility management and accounting management were very much required. For the relationships of frequency of duty and the necessity of education, seven task elements including food sanitation management were correlated positively. Eighteen tasks besides menu planning had a significant positive correlation between the importance of duties and the necessity of education.

Studies on the Marketing of Eggs (계란의 유통에 대한 조사연구)

  • 정선부;오봉국;오세정;정일정
    • Korean Journal of Poultry Science
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    • v.12 no.1
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    • pp.45-50
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    • 1985
  • These studies were carried out to obtain the materials for the establish ment of marketing standard of eggs. The data for these studies were collected from 8 collection traders, 16 whole sale traders, 12 retail stores and 6 supermarkets located at the suburbs of Seoul, Daejon, Kwangju and Busan. The weight grading of eggs was operated by egg producers and the price differences were 2-3 won by marketing channels. Most jumbo and extra-large eggs were sold for table e99s, large eggs were sold for restaurant and table eggs and medium and small eggs were sold for restaurants. Egg consumers prefer the brown shell eggs to white shell eggs in spite of higher prices by 1.5 won and most consumers trusted the egg gradings. The purchasing unit of eggs at retail store was 30 eggs, and consumers wanted 10 eggs packing. The average packing cost per 10 eggs was 10-20 won and 55-64% of consumers hoped packed eggs and most of eggs were sold within 7 days after they arrived at retail stores.

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The Prediction of the Apartment Construction Project Cashflow with Changing Sales Point (분양시기 변동에 따른 공동주택 건설공사 현금흐름 예측)

  • Bae Jun-Ho;Kim Jae-Jun
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.234-237
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    • 2003
  • The Korean housing supply have been provided by the Pre-construction sales system. The Pre-construction sales system contributed to large housing supply. But it followed by the market anomaly. Along the housing market is changing to tile market for consumers, it requires new policy and regulations. This market changes and needs to modify the policy make a discussion about introducing the Post-construction sales system. it concerns to change the time to sale. This paper analyzes the present feasibility study and makes a tool to predict construction cashflow considering changed sales point. The sales timing leads to decide the amount of financial costs in the construction project and that cost affects to the feasibility. The accurate cashflow prediction is required for a successful apartment construction delivery.

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Improvement of Ornamental Fish Industry through analysis of recognition and market scale of the Ornamental Fish (관상어 시장규모 및 인식도 분석을 통한 관상어산업의 개선과제)

  • Kim, Dae-Young;Kang, Jong-Ho
    • The Journal of Fisheries Business Administration
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    • v.43 no.3
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    • pp.89-106
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    • 2012
  • This study estimated the size of ornamental fish market as the basis survey for the development of the ornamental fish industry in Korea. It presents improvement projects agendas for the development of the Korean ornamental fish industry by investigating the challenges of the ornamental fish industry and consumer awareness. First, looking at the size of the ornamental fish market, calculated on the basis of survey results, the size of ornamental fish market is analysed as 231.8 billion won. The actual ornamental fish market is presumed to be much larger than this considering unclear gross sales from e-commerce and group sales, goods excluded from the ornamental fish export, expensive ornamental fish transaction from smuggling are missing. Ornamental fish industry and consumer awareness survey results can be described as follows: First, revenue structure of the ornamental fish market depends on a handful of expensive purchasing group rather than on low-cost consumption group. Second, many members of the ornamental fish producers, wholesalers, road shops are small-scale. Third, the sale of aquarium fish and aquarium fish related supplies in road shop have different market structures. Fourth, ornamental fish consumption is in the ongoing recession. Fifth, ornamental fish industry hopes for expansion of distribution and Research & Development. Sixth, satisfaction of ornamental fish consumers is generally low. As described above, ornamental fish industry in Korea are vulnerable in the market structure and industry is small and the consumer's satisfaction degree is staying in the 'normal' level. If current state will continue, future consumption can be reduced. It is necessary to increase the competitiveness by using various method including reorganization of the structure of the ornamental fish industry even though it is hard to reach conclusion only with the results of the survey.

Competitive Advantage Strategy of Construction Duration by SWOT Analysis (SWOT 분석을 통한 건설기업의 공기경쟁력 강화 전략)

  • Kim, Sun-Kuk;Lee, Hyun-Soo;Ryu, Han-Guk
    • Korean Journal of Construction Engineering and Management
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    • v.7 no.2 s.30
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    • pp.109-117
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    • 2006
  • Recent rapid changes such as construction market reduction, lowest bidding system of construction cost, five days per week system, and post-construction sale system are inevitably accelerating the competitiveness between construction companies. Those rapid changes of construction environment require construction companies, which are main participants of construction industry, to adapt to the changes and more to lead new construction environment. However, there are many construction uncertainties which could delay construction completion. Without the proper identification of construction uncertainties, structured strategy establishment and management of construction schedule, the competitive advantages of construction duration could not be made. Thus this paper limited the research boundary to construction duration competitiveness instead of general strategy establishment. Recognizing the importance of proper calculation of construction duration, requirements of construction duration reduction and limited researches related to construction schedule strategy, we established the 25 strategies for construction duration competitivenss by internal and external construction environment analysis and SWOT analysis, and then elicited the first considerations to accomplish the strategies through concensus of all the staffs by questionnaire, brainstroming and face-to-face interviews.

Study on Management Plan of the Financial Supervisory Service According to Increase of Risk of Household Debts (금융권 가계부채 위험증가에 따른 금융감독원 관리방안에 관한 연구)

  • Lee, YunHong
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.2
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    • pp.96-106
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    • 2018
  • The government adopted activation policy of real estate to overcome low economic growth rate. Real estate activation plan adopted by the government raised credit limit by lowering the regulation, and reduced real estate investment cost by reducing the base rate. Also, delayed transfer tax on multi-house owner to activate real estate investment and resolved purchase right resale. Relief of real estate regulate caused increase of housing sales and price increase, and the real estate market changed to overheating aspect such as premium upon completion of lot sale in a short time. Such market atmosphere greatly increased household debs as owners own houses based on 'financial debt' instead of their income. Since 2017, real estate policy was reinforced to reduce household debts and lending rate was raised due to rise of base rate, accordingly, burden of household debt is expected to increase. This research suggested a plan for the Financial Supervisory Service to efficiently manage the financial world by analyzing the cause and problem of household debs.

An Analysis of the improving of resettlement for original tenant in redevelopment district (재개발지역의 원주민 세입자 재정착률 제고방안)

  • Nam, Young-Woo;Sung, Sang-Jun
    • Journal of The Korean Digital Architecture Interior Association
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    • v.9 no.2
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    • pp.57-65
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    • 2009
  • Housing Re-Development business is to improve the environment of old residential area and secure insufficient infrastructure facilities for the public, and to provide housing of fine quality for the individuals and it is taken as an opportunity for the individuals to be able to increase their property. However, it is true that the benefits from the redevelopment has not offered to the original dwellers who has lived there for a long time. This research studies the related systems of the Rental House Redevelopment Supply Service and is to present the schema to raise resettlement rate through the investment on the rate of tenants who chose the rental house and their specific characters. This study is to present the reform measures about the following 3 problems, on the basis of prior theoretical studies which deals with the common factors having low rate to move in the rental house of the tenants. (1) Physical side, the problem of supply structure, which is not appropriate Housing Supply Structure, (2) Psychological side, the problem of socially excluded rental house residents (3) Economical side, low re-settlement rate of tenants caused from the unreasonableness of the estimated rental value. This study presents that the compulsory rental housing supply rate should be changed to the gross area not from the number of households, and the supply of rental houses should correspond to the household size of tenants through prior demand survey. Secondly, it proposes the housing complex layout for intermixing to solve the social problems to allow a housing for sale and rental houses mixing in a building. And it proposes that the rental value should be calculated considering the neighboring value and in the long run, it should be calculated considering the tenants' income instead construction cost estimate. Also, it should be arranged to provide an opportunity to create income through resident welfare center improvement and provide self-sufficiency functions leading residents to participate in the residential area's repairing and maintenances.

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A Study on the Demand of Development in the Villages of Rural Areas - Focused on the Analysis of Preliminary Plans about Rural Community Development Project - (농촌지역 마을의 개발수요에 관한 연구 -농촌마을종합개발사업 예비계획서 분석을 통해-)

  • Cho, won-seok;Yoo, Young-Mo
    • Journal of the Korean Institute of Rural Architecture
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    • v.13 no.3
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    • pp.21-28
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    • 2011
  • This paper was able to indicate to the results the following thing that attempted a required potential development demand, through the contents and cost analysis in Rural Community Development Project. Nowadays, Rural Areas comparatively have a lot of development demands related to improvements environmental of residence life and construction of Urban-Rural Exchange Facility, on the other and, there is comparatively a few facilities demands regarding agriculture production. Demand is cold storage facilities and agricultural products direct sale facilities expansion to be able to raise value added of agricultural products as facilities related comparatively a little agriculture production, and an improvement of residence life comparatively has a lot of repair environmental uninhabited house repair, river-front and the roadside, rest shelter creation demands. However, that should be forecasted so that aging of rural, population decrease and development demand is caused by a lot of issues such as maintenances operation of many Urban-Rural Exchange Facilities and a similar program and content has a lot of them in bilateral adjacent zones. Therefore, in the future plan shall attempt efficiency operating facilities and a program through characterization and network of zone so that facilities and program can have complementary relation in the adjacent zones. And item development and an investor are necessary regarding new labor force supply for continuous value maintenance of space and returning to the farm that there were the reverse agriculture production and Amenity which are an rural village. Furthermore, developmental plan of rural village is necessary through the demand analyses that a citizen wishing for things.