• Title/Summary/Keyword: Break-Even Point

Search Result 98, Processing Time 0.031 seconds

A Study on the Minimum Scale of Business for Transportation Enterprises (화물자동차운송업의 최저경영규모산정에 관한 연구)

  • Lee, Sam-Jae;Kang, Kyung-Sik
    • Journal of the Korea Safety Management & Science
    • /
    • v.9 no.5
    • /
    • pp.111-116
    • /
    • 2007
  • The objective of this paper is to calculate the minimum scale of management for transportation business in order to achieve a form of enterprise. In this study the tracking minimum scale of business is the minimum number of operating trucks. Transportation companies should ensure the number of trucks for a type of business model rather than a means of livelihood model. The method to calculate the minimum number of trucks for the transportation business model can use an approach of either the qualitative and the quantitative technique. This study chooses the quantitative technique to calculate the minimum number of trucks through the analysis of break-even point.

A study on the cost state of the stow net Fishery (근해안강망어업경영의 원가실태에 관한 연구)

  • 박정호
    • The Journal of Fisheries Business Administration
    • /
    • v.9 no.2
    • /
    • pp.59-89
    • /
    • 1978
  • The analyzed results of the actual state of stow net fishery based on the cost expended are as follows. According to the calculation of interests, the total cost of this fishery comes to ₩38,010,653 and in this account, the production cost comes to ₩35,477,198(93.3%), the material cost, 14,567,239(38.3%), the labour cost, 12,740,274(33.5%), the expenses, ₩8,169,685(21.5%), the commision and administration expenses, 2,533,455(6.7%). The expenses for this fishery are paid out as production costs, and the expenses for sale and administration expenses are the lowest of them, and the 93% of expenses are paid out as production costs. The ratio of cost element to 100% is as follow. The wages, 28.4%, fuel, 15.2%, repair, 11.6%, deprecation, 9.5%, fishing gear, 8.7%, ice, 6.1%, container(box for fish), 5.2% administration expenses, 5.2%, food, 3.5%, ship grar, 3.2%, public welfare, 1.7%, commision for sale, 1.5%, insurance for crew, 0.2%, taxes, 0.2%. This fishery is managed with the larger fishing boat than it was and so, it demands better crews with higher wages. In the former fishery, the search for fishing ground is very difficult with long navigation and great fuel consumption. when the weak fishing gears are used, the expenses for their repair and for their gears are greatly paid out. The unit costs of catches to each box come to ₩2.807(₩187 each kg). As the ratio of cost of sales comes to 86.7%and the ratio of interests comes to ₩5,850,812(13.3%), and so the net profit comes to 13.3% of total profits. According to above the ratio of cost of sales is shown as a universal validity, Asthe total expenses comes to 86.7% to the money on sales in the break-even point, the break-even point comes to ₩26,209,168 Accordingly for the profit control the account of production should be raised, and by the saving method of expenditure the break-even point should be brought down for the development of total profits.

  • PDF

A Case Study on the MRI Profitability of a General Hospital (한 종합병원의 MRI 채산성 사례 연구)

  • Kang, Chang-Yeol;Song, Sung-Ho;Lim, Kyeong-Tae
    • The Korean Journal of Health Service Management
    • /
    • v.4 no.1
    • /
    • pp.145-156
    • /
    • 2010
  • The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

손익분기점 분석

  • Gwon, Hyeok-Mun
    • Journal of Technologic Dentistry
    • /
    • v.10 no.1
    • /
    • pp.185-193
    • /
    • 1988
  • 손익분기점분석(break-even point analysis)이란 매출액의 변화에 따라 달라지는 고정비 변동비의 수준과 이익의 관계를 연구하여 이익의 계획통제를 하는데, 혹은 자본구성에 관한 주요결정을 합리적으로 수행하는데 이용되는 중요한 재무분석 기법이다. 이는 결국 원가 매출액(생산량) 이익의 상호관계를 분석하는 것으로 CVP분석(cost-volume-profit relationship analysis)이라고 부른다.

  • PDF

Developing a Standard Costing Model for a Container Terminal and Their Profitability Analysis case study of with reference to PECT and GCT (컨테이너부두의 표준원가모델 구축 및 운영수지분석)

  • 임종길;이태우
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
    • /
    • 1999.10a
    • /
    • pp.19-33
    • /
    • 1999
  • This paper is concerned with developing a standard costing model based on the case study of PECT and GCT and analysing their profitability in order to improve operation efficiency and design business strategy. In doing so, the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for their profitability. This paper also deals with break-even analysis of container terminal operating companies on the basis of the model and forecast of their profitability. On the top of that, it tries to look into the arguments and to suggest proposals for improving their profitability.

DEVELOPMENT OF A GARLIC CLOVE PLANTER

  • Park, W.K.;Kim, Y.K.;Choi, D.K.
    • Proceedings of the Korean Society for Agricultural Machinery Conference
    • /
    • 2000.11b
    • /
    • pp.438-445
    • /
    • 2000
  • Positioning garlic cloves in upright standing in garlic field has been regarded as a very important job because it affects clove rooting, growing and, eventually, quality and yield in garlic production, Because of the geometrical uniqueness and irregularity of garlic cloves in shape, the planting operation has been conducted by manual work that needs a tremendous human labors and increases garlic production cost. The overall objective of this research was to develop garlic planting machine through investigating physical properties of garlic and designing clove upright positioning device after figuring out the factors affecting metering device and upright clove positioning mechanism. With the outcomes of the metering and posture positioning experiment, a garlic clove planter having twelve planting rows was developed for 37kW type tractor and feasibility test was carried out in the field. And, According to the performance test and cost analysis, the planter could accomplish planting operation of one hectare plot in 6.3 hours giving 48 times better efficiency, 6.3hrs/ha, and 74.2% of production cost reduction effect, 1,092,546won/ha, than the manual works of 299hrs/ha and 282,258won/ha. And, break-even point ofthe planter was calculated as of 2.71 hectares.

  • PDF

Development of an Incubator for Suckling Pigs (포유자돈용 인큐베이터 개발)

  • 임정택;장동일;한원석
    • Journal of Biosystems Engineering
    • /
    • v.26 no.4
    • /
    • pp.371-378
    • /
    • 2001
  • This research devoted to develop an incubator that could make an optimum environment condition according to days of age for suckling pigs to decrease the mortality and improve the rate of the weight gain of the suckling pigs. Results obtained from this research summarized as follows: 1. Several experiments were carried out at the farm to find the effect of incubator developed for suckling pigs on weight gain by season. The total average gain of the weight of the treatment group was around 6∼22kg, and 6∼23kg higher than control group at the first experiment (April 19), at the second (July 30), and at the third (September 23), year of 2000 experiment, respectively. There were no significant differences ($\alpha$=5%) of the total weight gain among treatment groups. There was, however, a significant difference ($\alpha$=5%) of the total weight gain between the control and treatment groups and it was considered to be that the incubator had efficiency for weight gain of the suckling pigs. 2. The survival rate of the control group was 87% in the total sample number of 92, meanwhile, which of the experiment group was 98% in the total sample number of 50 suckling pigs. 3. Finally, economic analysis was executed for suckling pigs based on a farm size of breeding 500 sows. The results showed that a break-even point was around 9 months and the annual profit of ₩52,265,694 was expected after the break-even point.

  • PDF

Criteria for Determining Working Area and Operating Cost for Long-Term Lease of Agricultural Machinery

  • Shin, Seung Yeoub;Kang, Chang Ho;Yu, Seok Cheol;Kim, Yu Yong;Noh, Jae Seung
    • Journal of Biosystems Engineering
    • /
    • v.40 no.3
    • /
    • pp.178-185
    • /
    • 2015
  • Purpose: This research suggests a method of establishing criteria for working area and operating cost for a long-term lease of agricultural machinery. Methods: Eight crops were selected-three food crops and five open-field vegetables-and agricultural machines used for sowing, transplanting, and cultivation in dry-field farming were analyzed. Results: The break-even acreage for agricultural machinery under a long-term lease was found to differ by agricultural machine, ranging from 1.0 to 5.8 ha. In terms of arable land area, the break-even acreages for harvesting machinery and transplanters were 15.6 to 26.1 ha and 6.1 to 8.6 ha, respectively. The working area lessees should secure was divided into two cases: (1) 2.0 to 11.6 ha when leasing individual agricultural machines (sowing and transplanting) for a long-term period, and (2) more than 10 ha when farmers who cultivate beans, potatoes, garlic, onions, and so on lease sowing and transplanting machines as a set. When agricultural machinery was leased for a long term, the operating cost and working time were reduced by 27.6 to 74.4% and 2.5 to 21.6%, respectively, indicating considerable effect. Conclusions: A long-term lease project needs to be promoted to overcome the limitation of short-term leases of agricultural machinery. The local government should lead this project and facilitate the mechanization of dry-field farming. The department in charge of agricultural machinery lease projects needs to set the working area to cover the rate and maintenance cost for farmers who lease agricultural machinery for the long term.

Development of mechanized system model for the production of winter cereal wrap silage in the fallow paddy field(2) - Cost analysis of mechanized wrap silge production - (답리작 맥류 랩-사일리지의 기계화 시스템 모델 개발(2) - 기계화 모델을 이용한 랩-사일리지의 생산비 분석 -)

  • 박경규;김혁주;김태한;구영모
    • Journal of Biosystems Engineering
    • /
    • v.28 no.3
    • /
    • pp.199-208
    • /
    • 2003
  • In order to solve the shortage of roughage supply for dairy farm in Korea, winter cereal forage production after harvesting of rice in the fallow paddy field is studied. This study consist of two parts. One is the model development of the mechanized production which was already reported at the preview paper. This is the 2nd parts of the study. Also, the mechanized production model for cereal forage production in winter was reported in the previous study. In this paper, coverage area and mechanized wrap silge production cost are analyzed and compared to the other available feeds in Korea. Results of the research are summarized as follows; The coverage area for the winter cereal wrap silage production system in Korea is estimated to be 33.7 ha in case of working with a tractor and a set of implements. If two or three tractors are available, the coverage area is estimated to be 68.0 and 101.3 ha, respectively. The break even point (BEP) of the farming size is analyzed as 10 ha and its production(operating) cost is estimated to be 317 to 443 won/TDN-kg at the BEP point. The cost is lowered to 182 won/TDN-kg at 100ha-working, and is much lower compared with prices of imported feeds of 360∼600 won/TDN-kg. Therefore, winter cereal wrap silage model is judged to be feasible and desirable for a large scale production of forage in winter fallow paddy field.