• 제목/요약/키워드: Sales Growth

검색결과 606건 처리시간 0.027초

다변량 분산분석을 이용한 체인 레스토랑의 재무변수 차이 평가 연구 (Research on the Evaluation of the Differences in Financial Variablesof Chain Restaurants Using Multivariate Analysis of Variance)

  • 강석우
    • 한국조리학회지
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    • 제14권1호
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    • pp.21-38
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    • 2008
  • This research aimed to analyze the differences in financial variables classifying chain restaurants. A total of 126 samples were drawn from financial statements for $2001{\sim}2006$. As a result of analysis, there was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of stability among chain restaurants. Difference was found only in current rate and liabilities in ANOVA. There was a great difference in current rate among institutional restaurants, fast food restaurants, and cafeterias. There was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of restaurants' profitability. In ANOVA, difference was found only in net profits to net sales. It was revealed that all factors showed no significant differences in multiple comparison. All multi-variant test statistics showed a significant difference in growth and turnover. ANOVA showed a significant difference in net sales growth rate, net profit growth rate, and total assets growth rate.

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e-비즈니스가 경영성과에 미치는 영향 -홈쇼핑을 중심으로- (The Effects of e-Business on Business Performance - In the home-shopping industry -)

  • 김세중;안선숙
    • 경영과정보연구
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    • 제22권
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    • pp.137-165
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    • 2007
  • It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

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중소기업 정책자금 지원이 중소.벤처기업 재무성과에 미치는 영향 - 중소기업진흥공단 정책자금 지원을 중심으로 - (The Effects of Policy Funds for Small and Medium Enterprises)

  • 채광기;윤병섭;하규수
    • 벤처창업연구
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    • 제6권3호
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    • pp.85-107
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    • 2011
  • 본 연구는 중소기업진흥공단으로부터 중소 벤처기업 정책자금 지원을 받은 중소 벤처기업의 수익성, 안정성, 활동성, 성장성 등 재무성과를 회귀분석 하였다. 1998년부터 2009년까지 중복 지원이 아닌 오직 1회에 한하여 지원받은 기업만을 대상으로 중소 벤처기업 정책자금을 지원받기 직전년도말 재무성과와 중소 벤처기업 정책자금을 지원받은 4년차 말 이후 재무성과를 회귀분석 하였다. 연구표본은 재무제표를 연속보유한 489개 업체 2,417개 재무제표이며, 재무성과 누계평균을 가지고 정책자금 효과와 그 인과관계를 분석하였다. 연구결과는 다음과 같다. 첫째, 정책자금을 지원받기 직전년도 말보다 정책자금을 지원 받은 4년차 말 이후 수익성, 안정성, 활동성, 성장성이 유의한 양(+)의 영향을 보여주고 있음을 발견하였다. 이는 정책자금 지원이 긍정적 재무성과를 가져오고 있음을 시사한다. 둘째, 성장성 지표인 총자산증가율은 매출액영업이익률에, 안정성 지표인 이자보상 비율은 총자산순이익률에 유의한 양(+)의 영향을 미치고 있음을 발견하였다. 이는 성장성 지표와 안정성 지표가 수익성에 영향을 미치므로 정책자금 지원이 이자를 보상할 여력을 증대시키는 등 재무건전성에 긍정적 영향을 미치고 있음을 시사한다. 셋째, 정책자금 지원방식, 정책자금 지원내용, 정책자금 지원규모, 업력, 종업원 수 등이 재무성과에 미치는 영향은 재무성과가 보여주는 종속변수에 따라 유의하게 나타나거나 유의하지 않게 나타났다. 이는 종속변수에 따라 유의성의 차이가 있음을 의미하며, 유의하지 않더라도 양(+)의 영향을 미친다는 일관성을 보여주고 있다.

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사회적기업 성과의 종단적 유형화 (A Longitudinal Study of Social Enterprises' Performances)

  • 권소일;조상미
    • 사회복지연구
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    • 제49권3호
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    • pp.209-245
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    • 2018
  • 본 연구는 인증 사회적기업의 경제적 사회적 성과지표를 활용하여 유형화를 시도하고, 통계적 적합도 지수를 통해 성과별 유의한 잠재유형을 탐색하는 것이 목적이며, 성과 유형간 조합을 분석하였다. 연구대상은 조상미 외(2011) 연구에 참여한 사회적기업 중 현재까지 운영되고 있는 기업이며 2011년 이후 6년간의 성과를 조사하여 분석하였다. 사회적기업의 경제적 성과인 매출액의 변화유형을 탐색한 결과 잠재유형이 세 개인 최적 모형을 도출하였으며 '매출성숙형', '매출증가형', '매출평균형'으로 명명하였다. 이때 매출평균형이 가장 많은 분포를 보이며, 운영기간이 타유형에 비해 짧은 것으로 나타났다. 사회적 성과인 취약계층고용율의 경우 세계의 최적모형이 탐색되었다, '고용평균형', '고용감소형', '고용증가형'으로 분류되었다. 사회적 성과는 고용평균형이 가장 많이 나타났으며, 다른 유형에 비해 매출액이 높은 것이 특징이다. 또한 사회적기업 경제적 성과의 변화유형에 따른 사회적 성과 변화유형의 분포인 $3{\times}3$의 교차유형을 살펴보았다. 교차유형에서는 '매출평균형 고용평균형', '매출평균 고용감소형'이 주를 이룬다. 이를 통해 사회적기업의 유형의 특징을 알아보고 지원 제도의 현실성 제고를 위한 정책 제안과 실행에 있어 필요한 시사점을 제시하였다.

연구소기업의 역량과 매출성장 간의 관계에 관한 실증연구 (An Empirical Study on the Relationship between the Capabilities and Sales Growth of Research-based Spin-off Companies)

  • 김인영;이선제;이상윤
    • 기술혁신학회지
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    • 제21권4호
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    • pp.1445-1473
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    • 2018
  • 본 연구는 공공연구성과의 직접 사업화를 촉진하기 위해 연구개발특구에 설립하는 연구소기업을 분석대상으로 한다. 기술기반의 신생벤처기업이 대부분인 175개의 연구소기업을 대상으로 기업의 역량이 기업성과인 매출성장률에 어떠한 영향을 미치는지 분석하였다. 분석결과는 연구소기업의 역량 중에서 기술역량과 기업가역량이 매출성장률에 정(+)의 영향을 미치는 반면, 네트워크역량과 재무역량은 유의하지 않은 것으로 나타났다. 또한, 조절효과분석에서는 연구개발집중도(종업원 1인당 연구개발비)가 기술역량과 기업가역량이 매출성장률에 미치는 영향을 강화하고, 반대로 네트워크역량이 매출성장률에 미치는 영향은 약화시키는 것으로 나타났다. 본 연구의 분석결과는 기술기반의 초기기업인 연구소기업에 대한 이해의 폭을 넓히고 기업의 역량에 대한 중요성을 환기시키는 점에서 의의가 있다. 기존 연구와 달리 초기창업기업을 대상으로 한 연구에서 객관적이고 정량적인 데이터를 활용하여 기업의 역량과 성과 간의 관계를 보다 타당성있게 조명함으로써 기술혁신 관련 문헌에 기여한다. 또한, 연구소기업의 조기성장을 위한 전략적 지원에 대한 함의와 향후 추가적인 연구를 위한 기회를 제공한다. 즉, 정책적 차원에서 한정된 예산 및 행정자원과 육성지원 정책을 초기 연구소기업들의 기술역량과 기업가역량을 높이는 방향으로 집중할 필요가 있다. 아울러, 연구소기업의 맞춤형 지원 정책개발을 위해서 성장 단계에 따라 서로 다른 역량들의 상대적 중요도가 어떻게 달라지는지 후속 연구들이 필요할 것이다.

TONYMOLY Cosmetic Company: A Small but Smart Marketing Player

  • Song, Ji-Hee;Lee, Sungho
    • Asia Marketing Journal
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    • 제15권1호
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    • pp.169-188
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    • 2013
  • Established in 2006 as the forward integration effort by Taesung Industry, the major cosmetic packaging company, TONYMOLY has phenomenally grown to one of the major cosmetic brand companies in the submarket called, 'one brand-shop' of cosmetic market since 2008, after overcoming the crisis of 'going out of business' in a couple of early years. Within a relatively short period of time, TONYMOLY's performances have dramatically improved in terms of metrics such as growth in sales revenue, the number of stores, the average sales per store, transaction value per customer, the number of monthly transactions, the number of membership-based customers, and overseas sales. In this case study, we have examined TONYMOLY's recent marketing activities which may explain the plausible reasons behind the substantial growth of a small but smart cosmetic company. Above all, the first key success factor of TONYMOLY would be found in its adherence to the clear philosophy of the customer value proposition and/or the differentiated position of TONYMOLY as a brand of providing value. Second, this brand concept of value was first penetrated and welcomed among the foothold customer target group of mid and late teens with appropriate products, while the target groups were later expanded into the age group of twenties along with expansion of relevant products. Third, its differentiation efforts have been concrete and meaningful by utilizing unique ingredients in its product development and marketing efforts, unique fun packaging, and continuously introducing new hit-selling products as well as managing steady-selling products. Fourth, TONYMOLY has been smart enough to use its limited marketing money efficiently and effectively in its marketing communication activities. Viral marketing, PPL, and concentrated media planning and execution turned out to produce effective and efficient market-based performances such as awareness, word-of-mouth, and sales. Lastly, the marketing leadership of CEO and top management, emphasizing communications and interactions, was confirmed in the relationship quality with and trust level of its franchisees and internal employees. These key success factors may explain the recent phenomenal market performances of TONYMOLY. Despite recent successes, the major issues are presented for TONYMOLY to consider for maintaining its sustainable advantages and growth. The first issue concerns TONYMOLY's choice of growth philosophy between product/brand-centric marketing and customer-centric marketing. The second challenging issue relates to how TONYMOLY can cope with 'growing pains' plausibly accompanied with the rapid growth.

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A Study on Marketing Strategy Cases of the Young Casual Brands in L-Department Store - Focused on 5 Big Brands -

  • Yu Ji-Hun
    • The International Journal of Costume Culture
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    • 제7권2호
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    • pp.123-134
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    • 2004
  • This study tried to suggest the effective future marketing strategies by analysing marketing strategies of five brands which were selected by sales amount and the growth rate among young casual brands in the L-Department store from 2001 to 2002. According to analysis, brand marketing could summarize to five marketing strategies such as culture marketing, emotion marketing, co-marketing, on-line marketing, and propose marketing. Culture marketing includes 'BB family marketing, star marketing, core marketing, experience marketing. One of the emotion marketing is 'Kidult marketing' which affects cute concept. Co-marketing includes 'Charisma marketing' that cooperates with distribute industry, 'Movata marketing' which cooperates with mobile communication industry, and 'Game marketing' which cooperates with game industry. There are some other marketing strategies such as consumer calling marketing, A.S.A. marketing which is for buyers, QR marketing for quick response, Web site's differentiate marketing and Logo marketing. The suggested marketing strategies for on-coming brands are 'distinguished strategy of the online contents', 'consumer calling strategy' and 'loyalty maximizing strategy'.

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Effect of Workplace Characteristics on Part-Time Apparel Sales Associates' Turnover Intentions

  • Noh, Mijeong;Johnson, Kim K.P.
    • International Journal of Costume and Fashion
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    • 제16권1호
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    • pp.37-53
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    • 2016
  • This study focused on the development of a conceptual model of the turnover intention of part-time sales associates in apparel retailing. A convenience sample of 294 college students who were part-time apparel workers was used to test the model. In this proposed model, organizational support and growth opportunity indirectly influenced turnover intention through work engagement, which in turn positively affected work effort, job performance, and job satisfaction. The results also revealed a direct relationship between work/role stress and burnout, which influenced turnover intention. These findings make a unique contribution to the extant literature and enable development of relevant strategies by apparel retailers.

태양광 발전 소재 생산계획을 위한 선형계획 모형 (A Linear Programming Model for Production Planning of Photovoltaic Materials)

  • 이선종;이현철;김재희
    • 경영과학
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    • 제32권4호
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    • pp.19-28
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    • 2015
  • This study presents a mathematical programming model to develop production planning in the manufacturing processes for photovoltaic silicon ingots and wafers. The model is formulated as a linear programming model that maximizes total growth margin, which is composed of production cost, inventory cost, shortage cost, and sales profit while considering the constraints associated with the production environments of photovoltaic materials. In order to demonstrate the utility of the model for production planning, we run operations for a planning horizon of a year for a case study. When the primary results of this mathematical programming are compared with the historical records, the model could have resulted in the considerable increase of the total growth margin by effectively reducing inventory cost if a decision maker had employed the model as a decision support system with perfect information for sales demand.

한국의 방산수출 전략 연구 (A Study of The ROK's Defense Exporting Strategies)

  • 이필중
    • 안보군사학연구
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    • 통권9호
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    • pp.141-190
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    • 2011
  • Defense industry as 'a new dynamics of economic growth' policy implies driving policy of defense products' export. The purpose of this study is to suggest suitable strategies to meet with such policy in terms of region and individual nation. The strategies towards advanced region are joint sale strategy for the third countries, extension strategy of trade-off and development strategy of products to exploit niche markets. The strategies towards non-advanced regions are package strategy including exchange of economic development know-how, strengthening strategy of relationships to leading groups in national decision-making processes, exploit strategy of sales market through transfer discard and surplus equipments to other nations, government to government sale strategy towards countries holding low leveled equipment maintaining and management abilities. Finally, successive strategies require leaders' will, active sales diplomacy and active international cooperations of defense industry.

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