• 한국건설관리학회논문집
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• 제9권1호
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• pp.167-175
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• 2008

기업 존재의 목적은 정당한 이윤창출을 통해 지속적으로 성장 발전하는 것이다. 건설기업의 경우도 예외일 수 없다. 그러나 최근 정부의 강력한 부동산 대책이 분양가 상한제와 분양원가 공개로 이어지는 과정에서 건설기업의 '폭리(暴利)'에 대한 시민단체의 주장이 강하게 대두되어 왔다. 한 산업 또는 기업의 적정 이윤 또는 폭리 수준을 계량적인 수치로 정의한다는 것은 사실상 불가능하다. 본 연구의 목적은 국내 건설기업의 이윤 현황을 다양한 이익률 관점에서 조명하고 이를 타(他) 산업분야와 비교 분석하여 국내 건설기업의 이익률 실태와 특징을 도출하는데 있다.

• 한국조리학회지
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• 제5권2호
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• pp.237-257
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• 1999

Food ＆ beverage part of nowadays hotel is steadily going up with the improvement of tourism industry and with the raise of income of the people, but some of the hotel kitchen has unchanged problem of low commercial profit and can't make improvement, so there are many kitchen problems. Especially, for the administrators of the hotels are avoiding from Korean kitchen with their cause that it makes lower profit than the other kitchen style. So, they are avoiding Korean kitchen itself, or showing minimized running. But, Korean kitchen should take off from its ways of being an assistant role or necessary evil as the part of income, by finding ways to make appropriate profit and ways to fulfill the variant desires of guests by running systematized and reasonable menu and Food cost control. This study is to suggest efficient management ways for the raise of profit and satisfaction of the guests by finding ways by analyzing the present situation of the menu and Food cost control of Korean kitchen by understanding these problems.

• 산업융합연구
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• 제1권2호
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• pp.141-172
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• 2003

To enhance Social Welfare and Public Interests, government has been enforcing the policies that induce private Sector to participate in the Public Service. In general, these policies consist of the direct or indirect supporting systems, including the advantages of taxation applicable to Private Sector that takes part in Public Service. Of the various supporting systems taken by government, the privilege from the taxes is known to the most important supporting system. The representative exemple is the tax beduction of amounts donated to the not-for-profit organizations. That is to say that donations can be deductible from taxable amounts on assessing inheritance tax and gift tax. Generally much higher cumulative tax rates are applied to the laws of inheritance tax and gift tax than the other taxes in order to redistribute the social wealth and to restrain the concentration of the wealth. On the other hand, the special exemption from the taxes can be applied to not-for-profit organization according to the standards of the relevant lows and regulations, because not-for-profit organization usually performs the partial role of government in Public Service. The perpose of this study is to find the systematical support that the not-for-profit organizations can practice Public service more efficiently than government. This study approaches the subject by means of examining current taxation systems of inheritance tax law and gift tax law and developing systematic alternatives that can make inefficient parts in taxation systems more reasonable.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2009년도 제40회 하계학술대회
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• pp.2129_2131
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• 2009

Since Jan. 2004, the Ministry of Construction and Transportation has partly introduced estimation system of historical cost data in order to reflect result cost of construction market to cost estimation for public construction. It is expected that the purpose of the introduction would be evaluated considering the long-term development of domestic construction industry. In article 3, paragraph 4 of the planning criteria of estimated cost of financial regulation related to government contract rule, the profit estimated by historical cost data indicates sales profit and it is calculated by multiplying the sum of direct cost, indirect cost and general overhead by rate of profit. Finally, it is said that rate of profit cannot exceeds 10%. However, there are a lot of constructions for electronic equipment in the electronic construction and the proportion of government furnished material is very high, not like engineering works or constructions. Therefore, as the proportion of material cost over direct cost is relatively lower, if current rate of profit (10%) is applied, there would be a wide difference of cost in the items of profit under the estimation system of historical cost data. This paper was conducted to examine estimation methods of the items of profit under the estimation system of historical cost data and suggest reasonable applications.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2007년도 춘계학술대회 논문집 전기설비전문위원
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• pp.155-159
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• 2007

Since Jan. 2004, the Ministry of Construction and Transportation has partly introduced estimation system of historical cost data in order to reflect result cost of construction market to cost estimation for public construction. It is expected that the purpose of the introduction would be evaluated considering the long-term development of domestic construction industry. In article 3, paragraph 4 of the planning criteria of estimated cost of financial regulation related to government contract rule, the profit estimated by historical cost data indicates sales profit and it is calculated by multiplying the sum of direct cost, indirect cost and general overhead by rate of profit. Finally, it is said that rate of profit cannot exceeds 10%. However, there are a lot of constructions for electronic equipment in the electronic construction and the proportion of government furnished material is very high, not like engineering works or constructions. Therefore, as the proportion of material cost over direct cost is relatively lower if current rate of exceeds (10%) is applied, there would be a wide difference of cost in the items of profit under the estimation system of historical cost data. This paper was conducted to examine estimation methods of the items of profit under the estimation system of historical cost data and suggest reasonable applications.

• Journal of Information Technology Applications and Management
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• 제19권2호
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• pp.217-231
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• 2012

In the past, companies should make enormous facility investment and acquire a right to do business in order to join communication markets, but now they can do business without important facilities, such as communication networks. Such a movement to ease regulations about companies which want to newly join the communication industry is expected not only to change a competition frame of the mobile communication market but also to greatly affect the entire communication industry. Through this study aiming to look into a way to calculate a reasonable wholesale price related to the government's introduction of the Mobile Virtual Network Operator (MVNO) system, I came up with a following result. I applied the operating profit percentage and the ratio of operating gain to cost to the cost plus model and retail minus model, respectively, to calculate the wholesale price and found that when I calculated with the cost plus model applying the operating profit percentage, I could get the highest wholesale price. On the other hand, I got the lowest wholesale price with the retail minus model by applying the operating profit percentage. Division of expenses and calculation of profit percentage are important factors in calculating the wholesale price and such results are expected to help accurate calculation of the MVNO wholesale price.

• 대한전자공학회논문지TC
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• 제48권9호
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• pp.73-80
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• 2011

전통적으로 인터넷을 통한 컨테츠 서비스는 best-effort 방식으로 이루어져, 콘텐츠 제공자에게 뚜렷하고 분석적인 수익 모델을 제시하지 못했다. 반면 품질 보장형 서비스는 새로운 수익모델을 제시해 줄 것으로 기대되지만 보장된 품질에 대한 비용 및 수익과의 관계는 여전히 연구대상이다. 최근 이슈화되고 많은 연구가 진행되고 있는 QoE는 소비자의 만족도에 대한 의견을 측정할 수 있어, 품질 보장형 서비스의 제공에 따른 수익 모델을 정립하는데 이용될 수 있다. QoE는 소비자가 만족할 수 있는 서비스를 효과적으로 제공함과 동시에, 서비스 공급자에게 소비자의 만족도를 직접적으로 확인할 수 있도록 한다. 특히, 제공되는 서비스 질에 비용을 지불할 의사가 있는지 여부에 대한 피드백은 콘텐츠 사업자에게는 대단히 중요한 요소이다. 이에 본 논문에서는 보장되는 품질에 대하여 콘텐츠 제공자가 지불해야 되는 비용 및 QoE 와 QoE에 따른 수익에 대한 모델을 설계하고 이를 분석한다. 본 논문의 연구결과는 커져가는 네트워크를 통한 콘텐츠 서비스 사업 영역에서 사업 모델을 구상하고 추진하는데 유용하게 이용될 수 있을 것이다.

• 한국병원경영학회지
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• 제5권2호
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• pp.22-39
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• 2000

The purpose of this study was to determine the difference between estimated profit and utilization of medical equipment upon purchasing and actual results at one teaching hospital in Seoul, Korea Medical equipments over $100,000 from 1992 to 1997 were selected and results were as follows: 1. Twenty equipments out of thirty exceeded estimated profits and the difference was 3.98 billion won and ten equipments did not reach the estimated profits and 5.5 billion won was the difference. Diagnostic equipment exceeded the estimated profit which surgical equipment didn't. 2. Eleven equipments exceeded estimated utilization, which showed 100%. In the mean time, eighteen equipments didn't reach the estimated utilization, which was 71%. Diagnostic equipment showed the less estimated utilization than surgical equipment 3. Twenty-one equipments showed the 6.83 billion won profits and nine equipments showed the 1.6 billion won deficits. Diagnostic equipment was more profitable than surgical equipment. Finally. diagnostic equipment helped improving hospital management than surgical equipment. 4. Main factors which showed the big difference from the initial plan were lacking reasonable estimated method, no evaluation system for purchase, emphasis in medical treatment, excessive expenditure in maintenance, duplicated investment for medical equipment and leadership commitment. As a result. Substantial planning is required from the requesting department in consideration of estimated profit and utilization and systematic quality control is needed to confirm. Also, One-sided decision making should be avoided to purchase a high cost medical equipment and efforts should be made in examining carefully and developing a reasonable analytic method.

• 한국중재학회지:중재연구
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• 제20권1호
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• pp.169-189
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• 2010

Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.495-507
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• 2020

The paper examines the determinants of employee engagement in the not-for-profit organization (NFPO) sector. A structured questionnaire survey of 205 NFPO employees in Vietnam was employed, preceded by in-depth interviews with NFPO associates and managers. After a multiple regression analysis to study the impact of five independent variables on one dependent variable, the study reveals that Work design and Work-life balance are positively and significantly associated with employee engagement. Of which, Work design is measured by the level of job fit, job autonomy, job challenge, and job meaningfulness. On the other hand, Work-life balance involves measurement aspects consisting of how reasonable the workload is and organizational support. Meanwhile, different from the business world, Leadership, Learning and Development, and Recognition do not show statistically positive impacts on employee engagement in NFPOs. Still, they are crucial back-supporting factors to ensure employee experience at work. Further, the study finds that personal growth contributes a great part to keep employees in the sector motivated. This paper brings the area of study to the forefront in an effort to benefit the practice of human resources management in NFPOs as well as support employees in the sector with a higher quality working experience.