• Journal of Korean Society of Forest Science
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• v.98 no.4
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• pp.504-511
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• 2009

This study to understand the production cost of cultivation in chestnut tree (Castanea spp.) as a result of a survey conducted of 227 farmers is as follows. In full-time farmer, average cultivation area was 5.5 hectares and average chestnut production was 1.6 tons per hectare. In chestnut sale type, more than 73% of total production was sold by Nong-hyup (7an agricultural cooperative association) and intermediaries, and also proportion of nut size grade was 18% in special-large nut, following 49% in large nut, 25% in middle nut and 8% in small nut. There was considerable difference among cultivated regions in gross income, whereas total average gross income was 2,103 thousand KRW per hectare and 66.4% of it was used in management expenses. Finally the chestnut cultivated farmers have a yearly income of 706 thousands KRW (net income rate 33.6%). As peculiarity of regional production cost, a low tree farm in height and a labor intensive growing helped the improved quality of the chestnut so, on average, 2,161 thousand KRW per hectare of the income of the Chungnam was raised. However caused by an old-age of chestnut trees, there was a little input to management expenses and it resulted in low productivity in the Jeonnam and the Gyeongnam.

• Proceedings of the Korea Concrete Institute Conference
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• 2008.11a
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• pp.513-516
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• 2008

Recently, a demand for reduction of construction cost by reducing construction period is increasing because of the slump of the construction business, the increasing price of raw-materials and the enforcement of after-sale system. As a method of reducing construction period, many construction companies usually apply a method of reducing curing period. But if they use an existing early strength cement or admixture, they spend a heavy cost on materials and there are many problems, such as a heat of hydration and a loss of workability. The purpose of this research is a reduction of construction cost by reducing construction period as a earlier removal time of form. To check up application of concrete using high early strength binder and admixture, comparative tests were carried out with concrete using an existing early strength cement or admixture such as tests of diurnal variation, setting time and compressive strength.

• International Commerce and Information Review
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• v.9 no.2
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• pp.257-283
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• 2007

As Global industrial structure is diversified, multinational corporations accomplished fast internationalization to introduction of new management policy by development of an IT technology. Enterprise' business environment is changing transcending border. To overcome raging waves of change accident and to be secured enterprise's future, the logistics is recognized the third profit source joining in curtailment of sale enlargement, production cost. To seek cost saving or reform in logistics class that is last area of pursuit of profits within ancient city life in the fast lane from these viewpoint, importance of study that integrates and manages international logistics bases supply neck walk is emphasized. Specially, to meet on in terms of competitive power security regarding curtailment of logistics cost is available through link between logistics bases, various consumer's request, merchandise and service logistics management that supply fixed quantity as is reliable in right place at good season was embossed by point game plan of business management, and SCM efficiency anger of mortification international logistics activity importance of study that see at that dominate competitive advantage point bring. This study analyzes interrelation and presents model for integration of international logistics bases supply network with supply network habit at factor and supply chain, and supply network activity in integration of supply chain process and production. Also, it establishes following method of study to achieve study purpose for actual proof analysis for integration sequence of international logistics bases supply network. Specially, immersion of network and supply network, very high interrelation appeared by thing which is with international logistics base supply network integration. The integration of international logistics base supply network means that the enterprises which give trust and sincerity deal with market environment change positively and can decide proceeding of various cooperative work. Also, it means the possibility by necessity of cooperative relation and interdependence to continuous immersion and normative immersion, for the maintain of long business relations.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2006.11a
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• pp.665-668
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• 2006

After foreign exchange trouble, Korean government became effective an economy-invigorating policy that to raise the housing demand and transaction. In result, the rate economic growth kept up a high growth rate and the market recovered. But an economy-invigorating policy of continuance caused an excessive boom of housing market in the second half of 2001. Therefore Korean government enforced a speculation-restraint policy. But it caused a instability of economics. This study is to analyze the effect between the housing policy and the housing cost and is to apply the basis data of the next housing policy.

• Korean Journal of Agricultural Science
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• v.29 no.1
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• pp.55-65
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• 2002

The most representative fruit in Yanbian area is Applepear(Ping Guo Li). It has been a important resource of farm income. According to the economic growth and income Increase of individual consumers, food consumption pattern will be changed from grain to high value cash crops such as Applepear and vegetables. The globalization and adapt ion of free market oriented economic policy of China government have led to change the collective farming system to individual farm management system. The institutional transformation have brought about high productivity of farm products and incomes of farmers. Therefore the plantation area of Applepear and requirement of investment cost for establishment of Applepear farms have increased rapidly since the 1980's, the time of perestroika and glasnost in Chinese economy. In prosperity of Chinese agriculture, individual farmer's decision making as free selection of farmland use, selection of high pay-off crops, free sale of the products in free market and credit support for the project might be the most important factors. In case of Applepear farm development, net present value of the project net benefit was estimated at 55.518won per hectare and financial rate of return was 21%. The benefit/cost ratio of the project was 2.11. Considering 10% of discounting rate or the opportunity cost of capital in China the Applepear farm development project showed us economically feasible in the light of the above efficiency indices. The Chinese government has to support Applepear farm development project financially and institutionally considering the high-payoff benefit of the fruit and farmer's in come increase in the future.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.29 no.6D
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• pp.753-760
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• 2009

This study analyzed the fluctuation of the construction material cost from 2001 to 2008 in Busan to examine the effect of the fluctuation of the construction material cost on lotting price of the multi family attached house. The major findings are as follow. First, as the result of the analysis on four materials such as reinforced bar, remicon, PHC piles, Copper Tubes, those take largest portion of construction cost, it was found that the there is wide difference in price fluctuation of the each materials. The reinforced bar and Copper Tubes showed high price increase by an average 14.03% and 14.91% per year while remicon, PHC piles remained almost unmoved by an average 0.86% and 2.41%. Second, According to the result of the analysis on the mutuality between the fluctuation of the construction material cost and the lotting price of the multi-family attached house, it was found that the fluctuation of the construction material cost have the most enormous effect on the sale price of the multi-family attached house, when there is 3 month time lag in reinforced bar, remicon, PHC piles, Copper Tubes, commonly. Also this mutuality continues to 6 month, 9 month and 1 year, although it decrease a little bit.

• Journal of Korean Society of Forest Science
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• v.98 no.4
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• pp.426-434
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• 2009

This study was carried out to derive the most optimal production process for the wood fuels(chip and pellet), by collecting cost data on each procedure through the life cycle assessment approach, and to compare between the profitability and efficiency, from the view points of producers and consumers, irrespectively. The costs accounted in this analysis were based on the opportunity cost. The results show that wood chips are cheaper than wood pellets in production costs. In respect to the process with the lowest production cost, while wood chips should be to crush collected residues into pieces on the spot for merchandizing, wood pellets need to be transported to manufactory for pelletizing. The study findings also include that the profits, which is estimated by subtracting expenses from gained sale revenue, were a bit higher for wood chips than wood pellets. Additionally, the price ratio of wood pellets to wood chips for getting the same caloric value appears to be 1.27. Despite of economic benefits of processing wood chips, there are several problems in practice. For producers, there is a possible increase in not only transportation cost for conveying crushers to the dispersed places, but storage cost due to the lack of the marketplaces in the immediate surroundings. For consumers, on the other hand, there are some challenging issues, such as bulky storage facility requirement, additional labor for fuel supplement, frequent ashes disposal, and decomposition in summer and freezing in winter caused by wood chips' own moisture.

• Journal of the Korea Society of Computer and Information
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• v.18 no.9
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• pp.165-175
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• 2013

Though the number of food franchises has been increased these days, there has not been less success for food franchise than failure. One of the several failures is the distrust between franchisor and franchisee factors because the franchisee thought its franchisor does not make its accounts and operations transparent. In order to resolve it, the large business food franchise has used the ERP system, however, small business franchise has run a very simple information system, which is linked to POS system and consists of simple functions to insert or inquire the result of data on sales and order etc to identify the status of both franchisor and franchisee because of financial difficulties and manpower shortage. Thus, small business franchise needs the cost management between them with low cost for efficient business administration. In this study, we suggest the data reference model (DRM) which covers the cost management system and is able to be linked to any POS system. The DRM is a framework whose primary purpose is to enable information linking and reuse across the any POS-based information systems via the classification, structure, model, exchange and management of data.

• Asian-Australasian Journal of Animal Sciences
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• v.28 no.1
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• pp.69-78
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• 2015

A non-traditional forage-based protocol was employed to evaluate replacement heifer growth, fertility, and economics between small frame (SF, 3.50; n = 50) and large frame (LF, 5.56; n = 50) heifers using three increasing gain growth phases. Preceding an 85 d growing-breeding period (Phase 3; P3) the heifers were managed as a common group for Phases 1 and 2 (P1 and P2). During P1, heifers grazed common fields of unharvested corn and corn residue (total digestible nutrients [TDN] 56%) with supplemental hay. For P2, heifers grazed early spring crested wheatgrass pasture (CWG; TDN 62%) that was followed by the final P3 drylot growing and breeding period (TDN 68%). Small frame heifers were lighter at the end of P1 in May and at the start of P3 breeding in August (p = 0.0002). Percent of mature body weight (BW) at the end of P1 (209 d) was 48.7% and 46.8%, respectively, for the SF and LF heifers and the percent pubertal was lower for SF than for LF heifers (18.0% vs 40.0%; p = 0.02). At breeding initiation (P3), the percentage of mature BW was 57.8 and 57.2 and the percentage pubertal was 90.0 and 96.0 (p = 0.07) for the SF and LF heifers, respectively; a 5-fold increase for SF heifers. Breeding cycle pregnancy on days 21, 42, and 63, and total percent pregnant did not differ (p>0.10). In drylot, SF heifer dry matter intake (DMI) was 20.1% less (p = 0.001) and feed cost/d was 20.3% lower (p = 0.001), but feed cost/kg of gain did not differ between SF and LF heifers (p = 0.41). Economically important live animal measurements for muscling were measured in May and at the end of the study in October. SF heifers had greater L. dorsi muscle area per unit of BW than LF heifers (p = 0.03). Small frame heifer value was lower at weaning (p = 0.005) and the non-pregnant ending heifer value was lower for SF heifers than for the LF heifers (p = 0.005). However, the total development cost was lower for SF heifers (p = 0.001) and the net cost per pregnant heifer, after accounting for the sale of non-pregnant heifers, was lower for SF heifers (p = 0.004). These data suggest that high breeding efficiency can be attained among March-April born SF and LF virgin heifers when transitioned to a more favorable May-June calving period through the strategic use of grazed and harvested forages resulting in a lower net cost per pregnant SF heifer.

• Journal of Distribution Science
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• v.14 no.11
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• pp.49-60
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• 2016

Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management's operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.