• Venture DIGEST
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• s.37
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• pp.13-15
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• 2003

세금계산서 기준의 경우 매출이 발생하고 난 후에도 세금계산서가 발행되지 못하면 매출액을 인식하지 못했다. 이에 반해 진행률을 적용하는 매출인식방법은 실제로 원가가 투입되는 정도에 따라 매출액을 인식하게 되므로 실제과정에 충실한 매출인식 방법이 되는 것이다.

• 프린팅코리아
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• s.4
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• pp.157-159
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• 2002

일본의 2002년 3월기(2001년 4월부터 2002년 3월) 결산 발표자료에 따르면, 제조업 비중이 높은 회사는 수익이 감소한 것으로 나타났으며 이것은 인쇄관련 상장기업 11개사도 마찬가지로 매출액 증가.수익 증가 기업이 3개사, 매출액 증가.수익 감소 기업 1개사, 매출액 감소.수익 증가 기업 1개사, 매출액 감소.수익 감소 기업 6개사로 나타났다.

• 월간 기계설비
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• s.307
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• pp.68-68
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• 2016

정부는 하도급법의 보호대상이 되는 중견기업의 범위를 직전년도 매출액이 중소기업기본법상 업종별 중소기업 규모 기준 상한액의 2배 미만인 중견기업으로 정했다. 이에 따라 매출액 1,000억원 이하 기업을 중소기업으로 분류하는 건설업의 경우 매출액이 2,000억원 미만인 중견건설사까지 수급사업자로서 하도급법의 보호를 받을 수 있게 된다.

• Venture DIGEST
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• s.38
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• pp.13-13
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• 2003

회계상의 매출액을 인식하기 위한 필요조건은 재화의 인도가 가장 대표적인 조건이며 이를 증명할 수 있는 것은 세금계산서 이전에 송장이나 인수증이 있을 수 있다. 그러나 회사들이 세금계산서 기준으로 매출액을 인식하는 관행에서 회계기준은 이를 송장 대용의 인도조건을 완성하는 것으로 간주하는 것일 뿐 그 자체로서 매출인식 기준의 완성을 의미하기에는 부족한 것이다

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.2
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• pp.1-13
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• 2018

This study examines the relationship between the organizational general characteristics (industry, size, location, development stage, and company age) and success factors of Korean venture firms using secondary data. Among the industries with the highest sales figures in 2016 are food / fiber / (non) metals, and the smallest category was software development. The sectors with the highest net profit were computer / semiconductor / electronic components, and the smallest category was telecommunication equipment / broadcasting equipment. The industries with the largest sales growth rate are IT / broadcasting services and software development. The industries with the highest net profit margin of sales are energy / medical / precision, and the smallest is telecommunication equipment / broadcasting equipment. In terms of the number of employees, venture firms with more than 100 employees have the largest sales and net profit, with employees between 1 and 9 have the smallest. However, these results are predictable. In general, the number of employees is highly correlated with sales and net profit. Rather, the sales growth rate and the net profit margin of sales may be meaningful. In particular, with employees between 50 ~ 99, the growth rate of sales and the net profit margin of sales were high. In terms of location, Seoul / Incheon / Gyeonggi were the regions with the highest sales and Daejeon / Sejong / Chungcheong / Gangwon were the least regions. Gwangju / Jeolla / Jeju and Seoul / Incheon / Gyeonggi were almost similar in the areas with the largest net profit. However, Daejeon / Sejong / Chungcheong / Gangwon had the lowest net profit. Unusually, the areas with the highest sales growth rate and the highest net profit margin of sales were Gwangju / Jeolla / Jeju, and the smallest areas were Busan / Jeonnam / Ulsan In the relationship between the stage of development and the performance of the company, the sales of maturity and decline stages were the highest and establishing stage was the lowest. Net profit was also the highest in mature stage and the smallest in establishing stage. The sales growth rate shows a typical pattern in the order of establishing stage, early growth stage, high growth stage, maturity stage, and decline stage. In terms of business performance, sales and net profit are the highest with 21 years or more of company age, and the smallest is less than 3 years. In addition, the sales growth rate was the highest in three years or less, and the net profit margin of sales was the highest in 4 to 10 years. This study can present lots of useful implications by suggesting integrated research model and examining the success factors of Korean venture firms and presenting the application methods of secondary data in analyzing the current status of venture industry in Korea.

• Aerospace Industry
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• v.48
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• pp.20-23
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• 1997

1996년 항공우주산업은 매출액 기준 31.4%의 고 성장을 기록하고 투자액도 전년비 2배 가까이 늘어나는 등 산업이 활기를 띠었다. 1997년에는 매출액이 최초로 1조원을 돌파할 것으로 보이지만 투자액은 오히려 18.4%나 감소할 것으로 조사되었다. 이 결과는 우리나라 항공우주산업을 주도하고 있는 10개 회사의 경영 실적을 조사하고 추세를 반영하여 전망한 것이다.

• Journal of Korea Technology Innovation Society
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• v.12 no.4
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• pp.715-739
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• 2009

Technology innovation activity plays an important role in increasing a sales by bringing on the improvement of product's performance and a profitability by reducing the cost of production. Thus, technology innovation activity can reduce the default risk of firms. However, in spite of these effects of technology innovation activity, this activity can make the default risk of firm because it induce a firm to much investment of resources. This study examines the effect of technology innovation activity on the sales, profitability, and default risk of firms. This study's sample consists of manufacturing firms listed on the Korea Stock Exchange from January 1, 2000 to December 31, 2008. The results show that technology innovation activity has a positive effect on the sales (profitability) but a negative effect on the default risk of firms. Also there is the significant mediation effect of sales and profitability.

• Korea Real Estate Review
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• v.28 no.4
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• pp.37-51
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• 2018

The purpose of this paper is to analyze the effects of location factors on sales by restaurant type in the six districts of Seoul (Jongno-gu, Jung-gu, Yeongdeungpo-gu, Gangnam-gu, Seocho-gu, and Songpa-gu). Ordinary least squares (OLS) regression model is selected for four restaurant types whose spatial autocorrelation is not identified, spatial lag model (SLM) is only selected for seafood restaurant, and spatial error model (SEM) is selected for nine other restaurant types. The floating population and the workers of surrounding businesses have generally positive effects on the sales of restaurants. The floating population elasticity of the sales of restaurants are found to be in the descending order of Oriental food, pub, Western food, and traditional food restaurant, and the elasticity of the workers of surrounding businesses are in the descending order of bakery, Oriental food, and Western food restaurant. The spatial multiplier effects are in the descending order of Oriental food, pub, and Western food restaurant. There is a statistically significant sales gap between roast meat, pub, and bakery in Gangnam-gu and those in five other districts. The results of this research can help in starting a restaurant in that they can provide information on the suitability of location by restaurant type.

• 한국체육학회지인문사회과학편
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• v.57 no.6
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• pp.123-134
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• 2018

The purpose of this study is to analyze the economic efficiency of the policy implemented by Ministry of Culture, Sports and Tourism on leading company in sport industry. The leading companies in sport industry are those who have a certain amount of sales in sport industry and the ones with potential to become global companies. Supporting areas include business advancement, overseas market development, and overseas PR marketing integration support. The research is performed by developing the equilibrium model composed of supply as well as demand and applying input-output analysis. The economic efficiency is estimated to in the form of changes in the sales of corporations and the ripple effect of the national economy. The results of the study are as follows. First, it is estimated that the sales growth rate of the company due to the implementation of the policy is from 3.74% to 5.19%. Second, the increase in sales reaches to a maximum of KRW 4,081 billion with a minimum of KRW 1,573 million, depending on the size of the company. Third, it is estimated that the production inducement effect for the national economy is from KRW 36 billion to KRW 93.4 billion. Fourth, the induced value added for the national economy is estimated to be at least KRW 11.3 billion, up to KRW 29.2 billion.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.11a
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• pp.479-479
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• 2017

본 연구는 벤처기업의 매출액의 영향요인에 대하여 기업 내 자원을 범주화하여 그 영향력을 검증하고, 나아가 기업이 보유한 역량을 2개의 차원으로 구분하여 각 차원에 따른 집단 간 벤처기업성과 영향요인의 차이를 확인하고자 하였다. 즉, 기업이 보유하는 역량인 기술, 가격, 품질, 디자인, 조직관리, 마케팅 경쟁력에 대하여 요인분석을 통해 기술역량과 경영역량 차원을 도출하였고, 군집화 과정을 거쳐 각 역량 수준에 따른 네 개의 벤처기업 집단을 분류하였다. 네 개의 집단은 기술-경영 우위, 기술주도, 경영주도, 기술-경영 열위로 나뉘었다. 이후 성과 영향요인들을 자원기반이론의 관점에서 기업현황, 기업가자원, 인적자원, 재무자원, 기술자원, 외부자원의 여섯 개의 상위 범주로 구분하였고, 각 범주에 포함되는 세부 요인들이 매출액에 미치는 영향을 '벤처기업정밀실태조사'의 2개년 데이터를 활용하여 분석하였다. 분석 결과 첫 번째, 전체 벤처기업을 대상으로 분석한 결과 모형에 투입된 33개의 변수들 중 22개의 변수가 벤처기업 매출액에 유의한 영향을 미치는 것이 확인되었다. 두 번째, 기업 역량 차원 분류에 따른 기업 집단 간 영향요인 차이를 분석한 결과, 매출액 영향요인은 입력된 33개의 독립변수 중 최대 13개에서 최소 8개로, 기업 역량 차원에 따른 매출액 영향요인의 차이가 확인되었다.