• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• 대한교통학회지
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• 제33권3호
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• pp.247-255
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• 2015

신규 고속도로가 개통될 때는 통상 신규 노선은 기존의 노선과 연계 또는 경합의 관계를 가지게 된다. 이러한 네트워크의 변화는 신규노선 주변의 다른 노선에서도 통행량 변화를 가져올 수 있으며, 이로인한 통행료 수입의 변화도 아울러 발생하게 된다. 본 연구에서는 통합채산제하에서의 신규 고속도로로 인해 발생하는 통행료 수입 변동에 대하여 고찰하고, 신규 사업이 재정 또는 민자사업으로 추진되었을 때 통행료 수입 변동이 공공기관이나 고속도로 민간사업자에게 의미하는 바를 제시하였다. 또한 통행료 수입 변동의 크기를 개별 사업 평가 및 다수 사업 간 평가에 반영할 수 있도록 지표화 하고자 하였다. 논문의 한계와 향후 연구과제에 대해서도 언급하였다.

• 한국환경과학회지
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• 제23권4호
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• pp.707-713
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• 2014

The purpose of this article is analyzing the economic impacts of abnormal climate on total revenue of red pepper in Korea, with employing the equilibrium displacement model. Our simulation results show the rate of yield change, price change, and total revenue change according to the climate change scenarios. In th case of by RCP 8.5 Scenario, red pepper production volume would be expected to decrease by 77.2% compared to 2012 while price increasing by 29.6%. As a result, total revenue to be returned to farmers would be reduced by 47.6% than it was in 2012. In contrast, total revenue would be expected to decline by 29.6% according to RCP 4.5 scenario.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2009년도 춘계학술대회 논문집
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• pp.296-305
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• 2009

Since the beginning of civilization, people live in the times that changes rapidly everyday. Above all things, In April, 2004 the first opening of KTX(high-speed railway) that has been considered as the greatest revolutionary project shrinks the whole nation into a quarter of a day life zone and has repeated the constant change and development. But now, In comparison with ordinary train system KTX fails to notice revenue for travel-product and other many factors of increased revenue. This study introduces and analyzes the present condition of high-speed railway and indicate 'the plan to increase revenue' and 'the effect of creating revenue' through a travel-product on the basis of the travel-products connected with KTX. This study focuses on 'KTX memory train travel' and propose revenue and advertisement-effect created from targeting the middle-aged market. In addition, For improving KORAIL's image and approaching the customer more and more friendly, it grasp diverse events and advertisement plans.

• KDI Journal of Economic Policy
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• 제45권2호
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• pp.1-20
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• 2023

Carbon pricing is in the spotlight as an economically efficient policy to limit global warming and reduce greenhouse gas emissions. We examine how policymakers can improve social acceptance of a carbon tax, which is the main obstacle in implementing the policy. We conduct a survey experiment to analyze this topic and adopt two different interventions focusing on the use of revenue from a carbon tax and types of information to be provided. Regarding revenue use, we consider 1) tax reductions, 2) lump-sum transfers, and 3) green project investments. For information types, we focus on 1) the economic value of a carbon tax, and 2) the environmental value of a carbon tax. We find that lump-sum transfers have negative impacts on social acceptance of a carbon tax. For those who perceive climate change as a serious issue, moreover, both lump-sum transfers and tax reductions have negative impacts on acceptability. Regardless of the type of information provided, on the other hand, the social acceptance of a carbon tax is increased after the provision of information. Furthermore, the impact of information provision on the social acceptance interacts with the revenue use impacts. When the revenue use and the type of information are consistent with the aim of the policy, the effects of these strategies can be amplified.

• 유통과학연구
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• 제14권11호
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• pp.29-36
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• 2016

Purpose - Intense debate is occurring over support for farmers in Korea, specifically on the justification, policy design, and equality issues of the farm support programs. Given this debate, a new type of farm program in the US, a market flexible revenue program(the Average Crop Revenue Election, ACRE), is examined. ACRE stands in contrast to traditional programs that tie payments to price and have parameters that are fixed or change only infrequently. Research design, data, and methodology - Based on the ACRE program formulas, the potential payments are estimated by crop year, program crop and geographical area using the FSA acreage and payment rate data. Results - If all US farm program acres were in ACRE over the 2009-2013 crop years, payments would have totaled $7.95 billion or 1.2 percent of average market receipts for US crops. Enacting ACRE as a revenue program instead of a similarly-structured price-only program increased payments by $1.75 billion or 28 percent. Conclusions - Potential payments by ACRE largely reflected the distribution of the value of production across the program crops eligible for ACRE as well as across state geographical areas. If program parameters can be made acceptable and if data availability issues can be addressed, market flexible revenue programs offer a farm policy option that can address many of the concerns that have arisen over farm policy in Korea.

• 디지털융복합연구
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• 제17권11호
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• pp.163-170
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• 2019

새로운 기술과 산업의 등장으로 통신산업의 융복합화가 가속되면서 규제제도 개편에 대한 논의가 이루어지고 있다. 이러한 가운데 2018년 기업의 수익에 큰 변화를 야기하는 새로운 수익인식기준이 도입되었다. 본 연구는 새로 도입된 한국채택국제회계기준(K-IFRS) 제1115호 '고객과의 계약에서 생긴 수익'의 규제회계제도 적용가능성을 검토하고 통신정책 수립에 시사점을 제공하고자 하였다. 먼저 K-IFRS 제1115호 중 통신사업자의 수익에 영향을 미칠 수 있는 주요내용을 정리하고, 기존의 수익인식기준과 어떠한 차이가 있는가를 분석하였다. 또한 수행의무의 식별, 거래가격산정 및 거래가격의 배분에 대한 사례를 제시하여 새로운 수익인식기준이 통신사업자의 수익에 어떻게 영향을 미치는가를 확인하고 이에 대한 회계처리방법을 제시하였다. 통신사업자의 수익에 가장 큰 변화는 거래가격을 거래가격을 통신서비스와 휴대전화단말기 판매 두 개의 수행의무에 배부하는 것이며 이로 인해 사업자의 통신서비스매출은 일제히 감소할 것으로 예상된다. 본 연구는 새로운 수익인식기준의 도입에 대한 고찰을 통해 통신사업자의 수익의 변화와 회계처리에 대한 이해를 제고하고, 통신정책 수립에 중요한 시사점을 제공한다는데 의의가 있다.

• 품질경영학회지
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• 제46권4호
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• pp.959-972
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• 2018

Purpose: This study developed a simulation model that incorporates the uncertainty of demand and yield to obtain optimized results for supply chain coordination within environmental constraints. The objective of this study is to examine whether yield management for perishable products can achieve the goal of supply chain coordination between a single buyer and a single supplier under a variety of environmental conditions. Methods: We investigated the efficiency of a revenue-sharing contract and a wholesale price contract by considering demand and yield uncertainty, profit maximizing ratio, and success ratio. The implications for environmental variation were derived through a comparative analysis between the wholesale price contract and the revenue-sharing contract. We performed Monte Carlo simulations to give us the results of an optimized supply chain within the environments defined by the experimental factors and parameters. Results: We found that a revised revenue-sharing contracting model was more efficient than the wholesale price contract model and allowed all members of the supply chain to achieve higher profits. First, as the demand variation (${\sigma}$) increased, the profit of the total supply chain increased. Second, as the revenue-sharing ratio (${\Phi}$) increased, the profits of the manufacturer gradually decreased, while the profits of the retailer gradually increased, and this change was linear. Third, as the quality of yield increased, the profits of suppliers appear to increased. At last, success rate was expressed as the profit increased in the revenue-sharing contract compared to the profit increase in the wholesale price contract. Conclusion: The managerial implications of the simulation findings are: (1) a strategic approach to demand and yield uncertainty helps in efficient resource utilization and improved supply chain performance, (2) a revenue-sharing contract amplifies the effect of yield uncertainty, and (3) revised revenue-sharing contracts fetch more profits for both buyers and suppliers in the supply chain.

• 보건행정학회지
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• 제30권2호
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• pp.192-198
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• 2020

Background: Korea National Health Insurance Service (NHIS) is operated as a social insurance system in which people pay a portion of their monthly income as insurance premiums and receive benefits when they experience illness or injury. Since 2005, the national health insurance remained surplus accumulating cumulative reserves each year. However, as of 2018, NHIS revenue recorded 62.11 trillion won and spending of 62.29 trillion won. The deterioration of NHIS finances is expected to accelerate with the aging population, income growth, new medical technology development, and enhanced security policies. Methods: To examine the financial health and sustainability of NHIS, we estimated the future revenue and spending until 2030 using the data from Korea Health Insurance Review and Assessment Service statistical yearbook. 2004-2018 average percentage change in NHIS revenue and spending was calculated. We estimated the future NHIS financial status using two methods. In the first method, we calculated the revenue and spending of the future NHIS by applying the 2004-2018 average percentage change to the subsequent years consecutively. In the second method, we estimated the future NHIS financial status after adjusting for the predicted demographic changes such as the aging population and declining birth rate in South Korea. Results: The estimates from this study suggest that the NHIS's cumulative reserves will run out by 2024. Conclusion: In terms of spending on current health insurance, there should be a search for ways of more efficient spending and funding options.

• 경영정보학연구
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• 제4권2호
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• pp.309-322
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• 2002

본 연구는 증권사와 중대형 병원, 그리고 제조 및 유통 기업의 기능상의 해체와 재결합 과정을 통하여 수익 구조가 변화하고 있음을 살펴 본다. 그리고 이러한 것들이 통합되어 하나의 가상사회, 정보중개업자로 거듭나는과정을 제시한다 - 본 연구에서는 이를 슈프라 헙(Supra Hub) 이라고 부른다. 그리고 이러한 세가지 기업군(금응, 의료, 제조 및 유통)에 대하여 현재의 수익 구조가 갖고 있는 문제점에 대해 언급하고 바람직한 수익 구조를 제시한다. 또한 버트(1992)의 네트워크 조직 이론을 원용하여 미래의 기업 형태인 슈프라 헙(Supra Hub)을 위한 전략을 제시한다. 미래의 기업 네트워크는 중첩되지 않는 커뮤니티와의 접촉 기회를 최대화시키는 방향으로 발전할 것이다. 따라서 각 업종을 대상으로 하는 네트워크들을 다시 연결하는, 즉 업종별 헙(hub) 형태의 네트워크를 다시 연결하는 헙(hub)의 헙(hub) 형태의 커뮤니티의 태동이 필수적이라고 생각된다.