• 동아시아식생활학회지
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• 제18권2호
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• pp.242-252
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• 2008

The objective of this study was to suggest a new efficiency measurement indicator for evaluating the menu management efficiency of decision making units(DMUs) in contract-foodservice operations and to determine the relationship between the DEA(data envelopment analysis) menu efficiency score and menu factors. The results of applying DEA revealed relatively efficient types of service and frequency of meals. The efficient service was shown as a self-service type that operates Monday to Saturday. The considered menu factors included meal price, food cost per meal, meal counts, number of menu items, use of favorite menu use, forecasting error, accuracy of ordering, ratio of inventory, ratio of food loss, use of processed foods and use of prepared vegetables are considered. There were significant correlations between the DEA score and meal price, meal counts, number of menu items, ratio of food loss, accuracy of ordering and use of processed foods respectively. According to the regression results, menu price had a positive influence on the DEA menu efficiency score, and food cost per meal and the use of prepared foods had negative influences respectively.

• 국제학술발표논문집
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• The 5th International Conference on Construction Engineering and Project Management
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• pp.141-144
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• 2013

This paper presents a system called a Cash-flow based Construction Schedule Optimization system(CfSO). The existing CPM effectively handles schedule and cost management. However, funding strategy should be considered to obtain maximum profit and to progress a project favorably. One of measures is to coordinate the contract terms between owner and subcontractors (or suppliers). Contractor may decrease the interest cost attributed to project financing by adjusting the timing of cash-inflows and cash-outflows. It is an excellent method maximizing profits. This paper presents a method to estimate the amount of a cash-flow occurred periodically by integrating the terms of contract into scheduling. The proposed method is implemented as a system prototype in Microsoft Excel. This system provides a user an automated tool that identifies an optimal schedule that secures maximum profit by adjusting start and finish times of non-critical activities' free-floats without affecting on the project completion time. This system supports a project manager to establish an optimum project schedule and identifies profitable contractual conditions against to a construction owner.

• 동아시아식생활학회지
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• 제17권4호
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• pp.589-596
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• 2007

The level of hygiene practices varies depending on a variety of factors. The purpose of this study was to evaluate the level of hygiene practices performed in the contract foodservice establishments based on several variables, and to also determine the possible effects of each variable on the performance level of hygiene practices. We surveyed 215 contract foodservice establishments, excluding school facilities, managed by a large-scale contract foodservice company. The survey used a formulated sanitary checklist to evaluate the level of hygiene practices performed in the foodservice establishments. The sanitary checklist consisted of a total of 52 items in all 6 categories including personal sanitation and process control. The collected data underwent a series of analyses such as frequency analysis, ANOVA, and correspondence analysis of means using SPSS. from the results, we found significant differences among groups in categories such as the existence of a person in charge and types of business. A higher foodstuff cost had a tendency to correlate with a higher performance level for sanitary maintenance, but there was no significance on a statistical level.

• 무역상무연구
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• 제75권
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• pp.49-69
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• 2017

Making a international contract of sale is not a simple work. International Trade parties(seller and buyer) may choose trade terms such as FOB or CIF to simplify their contracts and avoid misunderstanding of international commercial practice. Incoterms is the international rules for the interpretation of the trade terms, and firstly regulated by the ICC in 1936. The latest version is Incoterms 2010. Incoterms 2010 governs certain responsibilities between the seller and the buyer under the international contract of sale. Moreover, Incoterms 2010 provides the standard of division of costs relating to contract of carriage. But we should note that Incoterms 2010 is not the part of contract of carriage. The writer points out that there is no consistence principle in distributing the special costs under the contract of carriage like unloading cost from the transport vehicle. To avoid the dispute between the parties, it is more safe for international traders to fully and completely understand on the customs and practice of carriage of goods. Incoterms 2010 provides more detailed method of delivery of goods than CISG and RAFTD. Concerning the method of delivery of goods, CISG and RAFTD simply provide that the seller shall place the goods at the discharge of buyers. The writer suggests the basic principles to allocate the special costs of delivery of goods according to the trade terms under Incoterms 2010.

• 무역상무연구
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• 제20권
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• pp.241-265
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• 2003

The purpose of this paper is to examine the customs clearance impediment and trade parties breaches of international sales contract by the impediment. Customs clearance impediment arises when (a)clearance is not permitted, (b) importation goods are confiscated, (c)clearance delay without expectation, and (d) additional excessive trade cost caused in the process of clearance. This kind of clearance impediment may cause the breach of international sales contract. And it depends on its contents of contract and causal sequence i.e. cause and effect respectively in determining who is liable for it. If one party exemptions by Article 79 CISG, next three elements must be proved. (a)The failure was due to an impediment beyond his control; (b)the impediment was reasonably unforeseeable at the time of the conclusion of the contract, and (c)the impediment was reasonably impossible to overcome. But the customs clearance impediment is not easy to prove these three elements, the party who is responsible the customs clearance may not be exemptions by Article 79 CISG. And, according to review, it is concluded that the buyer, rather than seller, is liable for the damage which is caused in the process of clearance. It is also confirmed that the seller is sometimes liable for depending on clauses of contracts i.e. quality conditions.

• Food Quality and Culture
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• 제1권1호
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• pp.58-61
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• 2007

The purpose of this study was to develop an effective cost control model for university foodservice operations by analyzing student satisfaction, as well as foodservice income statements for operational characteristics. The specific objectives were to examine the satisfaction of students for various foodservice quality dimensions, to determine the financial activities performed in foodservice operations by operational type, to examine their income statement data, and lastly, to compare the student satisfaction for foodservice quality with the financial data of the income statements. A total of 545 students from one university answered a satisfaction survey. The one-year income statements of three union foodservices (self-operated, small-scale contracted, and large-scale contracted) at the same university were analyzed. The results showed that the self-operated union foodservice had lower student satisfaction scores and higher food and labor cost ratios. The small-scale contract management foodservice data indicated the highest student satisfaction scores and the lowest food and labor cost ratios. The large-scale contract management foodservice data showed medium scores when comparing the three union foodservice operations. Overall, by comparing the satisfaction scores and operational profits, the small-scale union foodservices showed the highest satisfaction scores and profit.

• 지식경영연구
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• 제17권2호
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• pp.205-229
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• 2016

Owing to the current economic downturn, one of the most important goals of the organizations who are actively involved in Information Technology Outsourcing (ITO) is the cost efficiency. We focus on supplier firm's domain understanding to make the cost efficiency; therefore, we examine how the disadvantages from lower domain knowledges affect outsourcing performance moderated by outsourcing ratio and knowledge change environments. That is, if clients can endure disadvantage from service providers' lower domain knowledge, they can achieve cost efficiency by choosing lower domain knowledge suppliers with less expensive cost. To examine performance gap depending on the environments, we applied 'A Learning Model of IT Outsourcing' which is suggested by previous literature. As a result, we suggest five strategies for clients to contract with suppliers which have lower domain knowledge: (1) Prepare the strategy to endure disadvantages from the early stage. (2) Make the strategy depending on outsourcing ratio. (3) Knowledge transfer between organizations is important. (4) Make a short-term contract if they do not have good environments for organizational learning. (5) Client's knowledge change environments are more important than those of supplier's. Finally, we offer various implications for clients and suppliers in IT outsourcing.

• 디지털융복합연구
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• 제13권9호
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• pp.49-56
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• 2015

최근 정부는 이러닝 콘텐츠 개발의 대가 기준에 대한 조사를 기반으로 명확한 대가 기준을 수립하고 이러닝 산업의 특성을 반영한 이러닝 콘텐츠 개발 대가 산정 가이드라인(기준)을 공개하였다. 그러나 제도적인 뒷받침이 없으면 제도가 취지와 목적을 달성하지 못하고 사문서화될 소지를 안고 있어 정책적 기반 마련이 필요하다 이에 본 연구는 대가기준 활용 활성화를 위해 이론적 배경 정리와 분석을 통해 대가기준의 단계적 적용 활성화, 대가기준의 제정 고시 및 정기적 조정, 대가기준운영위원회 운영, 이러닝산업 실태조사와의 연계성, 저작권 공동 소유 문화 확산, 개발과정의 체계적인 모니터링, 대가기준 적용 활성화 정책 연구, 표준계약서와 연동을 통한 정책 실효성 제고 등의 정책을 제언하게 되었다.

• 한국건설관리학회논문집
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• 제4권4호
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• pp.69-79
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• 2003

국내 부동산 건설기업 중 2001년 말 현재 등록된 업체 중 약 93$\%$가 5억원 이하(적자 기업 포함)의 당기순이 익을 나타내고 있는 실정이다. 과거 10여년간의 매출원가 율과 매출원가 구성비율을 분석한 결과 매출원가 구성비에 큰 변화가 있었음을 발견하였다. 재료비, 노무비는 점차 감소하였고 외주가공비는 크게 증가하였다. 원가통제의 기본이 되는 활동점을 찾기 위해 공종별 신활동기준 원가관리를 모색하였다 부동산 건설업의 특징이 수주금액(판매금액)이 확정되어 있고 원가사용에 따라 이익 규모가 달라진다. 확정된 수주금액에서 최대의 이익을 창출하고, 새로운 원가관리 방법을 찾아 지속적인 경영혁신을 이루어야 할 시점이다. 공종별 신활동기준 원가관리는 부동산 건설업의 생존경영을 위한 관리혁신으로 생각된다. 실행예산과 경영원가 통제는 같은 대상을 놓고 서로 다른 관점에서 일정과 비용을 통제한다. 실행예산은 구체적인 활동 중심으로 집행되고, 경영원가는 지출내역인 재료비, 노무비, 외주비, 경비의 형태로 통제된다. 공종별 신활동기준 원가관리 방법을 이용하여 실행하기 위해서는 우선 활동의 동인이 무엇인가? 그 활동이 얼마만큼의 부가가치 창출을 하는지 사전에 분석되어 실행해야 한다. 부동산 건설업의 공종별 신활동기준 원가관리 기법은 부동산 건설업의 생존경영에 꼭 필요한 원가 관리 방법으로 지속적인 연구가 필요하다고 생각된다.

• 한국유기농업학회지
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• 제22권2호
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• pp.241-254
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• 2014

This case study surveyed management situations of environmentally friendly farming(EFF) producers' organization and their main activities. Farmers are aging as an average age of 55-year old and producing fruit-bearing vegetables. The EFF did not increase farmer's income, however, price and income was stabilized more than that of conventional farming because of contract farming. Farm household liabilities are caused by purchasing agricultural machinery, materials and so on. Farmers of EFF have been also cultivating conventional farming, but they don't plan much conversion intention of conventional farming into EFF owing to lack of differentiated and stable market for their EFF products. And they are guessing that EFF income will increase a little. For increasing of EFF income, they think that it is necessary to reduce production cost, produce high quality production, develop processing foods, enlarge contract farming and so on.