• 한국물환경학회지
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• 제30권3호
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• pp.351-360
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• 2014

The allocation of margin of safety (MOS) at a uniform rate to all areas of the unit watershed makes it very difficult to keep the load allotment stable in the area for lack of reduction measures like forest land. This study developed an equation to calculate margin of safety differentially according to the regional characteristics. The equation was formulated on the basis of the regional characteristic factors such as a load contribution factor for land use type and a site conversion factor for the unit watershed. The load contribution factor represents a contribution of loads from a particular land use. The site conversion factor was derived from the site conversion ratio of a unit watershed. Margin of safety for the non-point pollution load in the land use sector decreased by 20~25% in three river basins. The margin of safety in the unit watersheds with low site occupation ratios decreased in high rate, while in the unit watersheds with large urban area decreased in low rate. With the application of the differential margin of safety considering regional characteristics, not only the reduction of pollution loads can become lighter but also it can be easier to develop plans for Total Maximum Daily Loads (TMDLs) even where the reduction measures are not available.

• 한국관광식음료학회지:관광식음료경영연구
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• 제16권2호
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• pp.17-31
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• 2005

Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

• 한국관광식음료학회:학술대회논문집
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• 한국관광식음료학회 2005년도 학술논문발표집
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• pp.80-91
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• 2005

Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

• Journal of Nutrition and Health
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• 제36권3호
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• pp.319-326
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• 2003

The purposes of this study were to : (a) analyze the menus of food service operations using the menu analysis techniques of Kasavana & Smith, Miller, Merricks & Jones, Pavesic and Uman, (b) closely examine the characteristics of the five analysis techniques. Calculations for the menu analysis were done by computer using the MS 2000 Excel spreadsheet program. Menu mix% and unit contribution margin were used as variables by Kasavana & Smith, sales volume and food cost% by Miller, sales volume and cash contribution by Merrick & Jones, weighted contribution margin and food cost% by Pavesic, and total cash contribution and unit contribution margin by Uman. In each case, a four-cell matrix was created, and menu items were located in each according they achieved high or low scores with respect to two variables. Items that scored favorably on both variables were rated in the top category (e.g., star, prime, signature, group A, winner) and those that scored below average on both were rated in the lowest category (e.g., dog, problem, loser, group D, loser). While the 3 methods of Kasavana & Smith, Miller, Merrick & Jones focus on customers' viewpoints, the others consider the managers' viewpoints. Therefore, it is more likely to be desirable for decision-making on menus if the menu analysis technique chosen is suited to its purpose.

• 한국콘텐츠학회논문지
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• 제14권1호
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• pp.318-325
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• 2014

본 연구는 국세청에서 공시한 2012년도 공공의료원의 손익계산서 분석을 통해 이익 측면에서의 공공의료원의 경영 분석에 대해 살펴보고자 한 것이다. 국세청에 공시된 2012년 공공의료원의 재무제표 총 38건의 손익계산서 중 중복된 자료를 제외하고 매출액, 매출원가, 판매비와 관리비의 구분 표기가 가능한 자료를 추출하여 최종 22건의 자료를 이용하였다. 분석에는 의료이익, 공헌이익, 매출액 추세를 이용하였다. 공공의료원의 의료이익을 분석한 결과 22개 공공의료원의 평균 의료이익은 손실로 -4,678.9백만 원이었고, 평균공헌이익은 12,572.5백만 원, 매출이 증가한 의료원의 평균 매출 증가액은 1,299.1백만 원이었다. 결과적으로 공공의료원의 의료이익은 손실이나 공헌이익이 발생하고 있고, 아울러 약 2/3의 의료원에서 매출액 증가 추이를 보이는 바 개별 의료원 차원만을 고려한 경영 의사결정 시에는 신중한 접근이 필요하며, 공공의료원이 전국에 지역별 거점 기관의 성격으로 개설되어 있는 국가 공공의료망의 일부라는 측면에서 전사적 차원, 즉 국가적 차원에서의 경영분석과 판단이 이루어져야 함을 제안한다.

• 한국항만경제학회지
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• 제31권3호
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• pp.167-186
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• 2015

본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

• 한국식생활문화학회지
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• 제23권5호
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• pp.595-604
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• 2008

This study was conducted to evaluate the menu of a Japanese restaurant in a first class tourism hotel. The calculations used for the menu analysis were conducted using MS Excel 2003. Several previous studies have been conducted to analyze menus. For example, Pavesic used of the weighted contribution margins (WCM) and potential food cost (PFC%) to evaluate menus, while Kasavana & Smith used the mix margin (MM%) and unit contribution margin (CM) to evaluate menus. The menu engineering method focused on the customer's viewpoints, while the Cost/Margin analysis method considered the manager's viewpoints. The menus that need continuous keeping Kasavana & Smith (Star) and Pavesic (Standard) included 'Assorted sashimi with side dishes (big), 'Lunch box special', 'Tempura course', 'Broiled Spanish mackerel and side dishes', 'Shrimp tempura', 'Special sushi', 'Seafood Udong', 'Buckwheat noodles'. The results of this study should increase customer satisfaction and profits at the Japanese Restaurant.

• 한국식품영양학회지
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• 제33권1호
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• pp.111-115
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• 2020

The purpose of this study is an application of Lee's Menu Engineering (LME) method for menu analysis on the eight kinds of pizza selected from 17 kinds of pizza served by an Italian restaurant near by the Keimyung College University campus. The eliminated nine items were in the third quadrant or below the trend line. The LME method is more efficient than generally used methods such as the Miller, Kasavana & Smith, Uman, Pavesic and Merricks & Jones method. The LME method comprises reference lines and four quadrants created by x, y axes and its average values. The x and y axes comprise the sales ratio (MM%, percentage of the Menu Mix) and the weighted contribution margin (WCM%, percentage of the Weighted Contribution Margin) respectively. The obtained results are such that total sales increased by 1.59% from 58,747,200 won to 59,684,000 won, despite the decrease in sales volume. Total contribution margin also increased from 35,248,320 won to 35,810,400 won. The trend line also shows from y=0.9147x (R²=0.703) to y=0.9944x (R²=0.9893). These results indicate that the LME method is superior in practical applications.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1999년도 추계학술대회 논문집 학회본부 A
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• pp.213-215
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• 1999

This paper presents a transmission cost allocation through application of a new reliability index in transmission pricing in competitive electric industry. The proposed method allocates a fair use of transmission system charge given separately to individual generator by capacity usage, based on the contribution of individual generator considering N-1 contingency in reliability margin of transmission capacity, and offers more alternatives of pricing in using transmission capacity and transmission margin.

• 대한지역사회영양학회지
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• 제11권5호
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• pp.642-649
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• 2006

The purposes of this study were to investigate methods of applying activity-based cost to menu engineering and to examine the feasibility. A total of 6 menu items of XYZ restaurant in Seoul were selected and the ledger of September 2005 was used for menu analysis. The menu mix percent of beef sirloin steak (61.95%) and beef tenderloin steak (17.13%) were labeled as high, whereas BBQ pork ribs (4.94%), salmon fillet (2.66%), seafood platter (5.77%), and teriyaki chicken (7.56%) showed low menu mix percent. In addition, the contribution margin for BBQ pork ribs (29,000 won), salmon fillet (25,810 won), seafood platter (22,400 won), and teriyaki chicken (22,000 won) were higher than the average contribution margin (21,957 won), and those for beef sirloin steak (21,200 won) and beef tenderloin steak (21,900 won) were lower than average. When popularity and contribution margin were applied in menu engineering, BBQ pork ribs, salmon fillet, seafood platter and teriyaki chicken were classified as puzzles and beef tenderloin steak and beef sirloin steak as plowhorses. Menu engineering using popularity and operating profit, which was calculated from activity-based cost, also gave the same results, whereas the additional label for activity cost placed BBQ pork ribs and salmon fillet in the brain teaser category. Ranking analysis on variables estimating menu profitability using Spear-man's ${\rho}$ revealed that there were no significant correlation between variables, which means the estimation of menu item profitability could differ by methods of analysis. With these results, it was concluded that activity-based cost would help to establish more detailed marketing strategy for a restaurant.