제사업의 수익성 결정요인 분석

The Analysis of the Profitability of Silk Reeling Industry in Korea

제사업의 경영적 특성을 고려하여 경영수익성의 격차를 결정짓는 요인을 비교 분석하여 다음과 같은 결과를 얻었다. 1. 제사업의 경영수익성을 결정짓는 것은 매출이익률이다. 2. 매출이익률을 실현시키는 것은 생사원가구성비목 중 일반 관리 판매비이다. 3. 생사원가와 상관이 높은 비목은 제조경비이다.

The purpose of this analysis is to collect the information on managerial aspects for improving the profitability of silk reeling industry in Korea. Various finacial statistics including balance sheet, profit and loss statement and manufacturing cost statement were analyzed by use of 21 randomly selected enterprise data prepared report by Korea sericultural association during 1972∼1974. The results are as follows. 1. The ratio of profit to sales is the most important factor affecting the profitability of silk reeling industry. 2. This ratio is controlled by the general management and selling cost. 3. The ratio of manufacturing expenses shows a high correlation to the production cost of raw silk.