• 한국사회복지학
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• 제41권
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• pp.43-67
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• 2000

The main source in financing the National Pension benefits is the contribution raised from the insured's earnings. So, Most of the insured take a great interest in the questions of what return on the payment of contribution National Pension benefits provide and whether there be the difference in return according to earnings level. The Purpose of this study is to assess money's worth of National Pension and to answer the above questions. There are two basic types of money worth analysis, empirical and hopothetical. This study basically belongs to the former in terms that it is based on actual earnings and insured term. For performing money's worth analysis, four different measures which are referred as the "break-even period", the "benefit/tax ratio", the "net lifetime transfer", the "internal rate of return" are used and they all involve the way in which the relationship between the present value of contributions and the present values of benefit is present. The results which evaluate average money's worth of accrued rights before 1999 are le as follows. Break-even period is about 43 months, benefit/tax ratio being 4.9, net lifetime transfers being about 37 mil1ion won, internal rate of return being 33.2%. This verifies that money' worth of National Pension is much higher than actuarially fair. In the mean while, money' worth is proved to be very different according to earnings level. The progressivity relationship between earnings level and rate of return is found in all measures but net lifetime transfer.

• 벤처창업연구
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• 제4권4호
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• pp.27-43
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• 2009

창업자는 초기 창업을 계획하는 단계에서부터 프랜차이즈가맹점 창업을 할 것인지 독립자영창업을 할 것인지에 대한 의사결정을 해야 한다. 본 논문에서는 실제 사례를 통해 프랜차이즈창업과 독립창업 간의 손익분기점 분석을 제공함으로써 각각의 창업의 비용구조에 적합한 입지특성을 보여주고자 한다. 우수한 입지조건에서 높은 이익을 추구하는 창업자의 경우 프랜차이즈가맹점 형태의 창업이 보다 유리하다는 결론을 도출할 수 있다. 프랜차이즈 가맹점은 대도시와 핵심 상권 지역에 적합하다는 가이드라인과 일치하는 결과라고 할 수 있다. 이에 반면 입지가 좋지 않은 경우에는 접근성이 좋지 않고 목표고객의 수가 많지 않다. 이런 환경 하에서 독립자영업의 경우 사업성을 유지할 수 있는 반면 프랜차이즈 가맹점은 높은 고정투자비 때문에 사업성을 유지할 수가 없음을 손익분기점 분석을 통해 확인할 수 있었다.

• 한국에너지공학회:학술대회논문집
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• 한국에너지공학회 2006년도 에너지.가스.기후변화학회 연합춘계학술대회 및 특별심포지움
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• pp.146-151
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• 2006

• 산업경영시스템학회지
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• 제13권22호
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• pp.113-120
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• 1990

This paper is concerned with marginal analysis in the detailed estimation method. In a broad sense all estimates are marginal estimates in as much as they are concerned with creating changes from a current course of action. Only after a detailed ostinato is made can the engineering realize and exploit the advantages of marginal analysis. Marginal analysis is good tool for nonlinear break-even analysis adapted real world, and much more information and efficiency of CVP(Cost-Volumn-Profit) are provided with marginal analysis.

• 수산경영론집
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• 제46권2호
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• pp.13-29
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• 2015

The abalone aquaculture has been very rapidly developed in Korea. Annual production quantity was less 200 tons before 2000th, it have been increased to over 9,000 tons in 2014. Also Abalone export amounts have been over 20 million dollars. The reason of rapid growth of Abalone aquaculture in Korea is due to high level profit ratio. Then now many fishing officers and other aquaculture fishers want to participate with abalone aquaculture newly. However Recent Abalone aquaculture in Korea is faced some problems. Aspects of production environmental status of fishing grounds are more aggravate, and then abalone aquaculture is exposed to various disease, and death rate of young abalone is higher. And aspect of management, the aquaculture cost is more increase. The demand of abalone also is depressing recently, this cause to come down the production price. In this viewpoint, Management analysis of abalone aquaculture in Korea is helpful for decision making of general aquaculture fisher want to participate newly. The analysis is practiced two aspects. One is index analysis, and the other is Break-even-point(BEP) analysis. The result of index analysis, average net profit rate has shown 28.0%, however the Regional difference has excessive. That is, Wando(major) has shown 39.4%, and Haenam province has shown 14.2%. On the other hand, the more scale has shown higher profit rate by aquaculture scale. And the result of BEP analysis, average has shown 93 cage number per abalone aquaculture household, and Wando(major) has shown 56 cage number, Haenam province has shown 131 cage number. The lower production abalone price of recent means higher BEP level.

• 태양에너지
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• 제10권1호
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• pp.63-79
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• 1990

태양열 주택 및 급탕의 보급 정책은 민수용 에너지의 절감 또는 대체의 의미에서 그 필요성 및 당위성을 인정받고 있으나, 다른 대체에너지와 마찬가지로 태양열 이용시스템의 경제성이 가상 문제가 되고 있는 실정이다. 본 연구에서는 태양열 주택 및 급탕의 경제성을 상세히 분석함으로써 실질적인 보급정책 자료를 제공하며, 실수요자를 위한 계몽근거를 마련하고자 한다. 본 연구에서는 태양열 이용시스템의 경제성을 정확히 수행하기 위한 의사결정지원 시스템(decision support system)을 확립시켰으며, 이에 따른 태양열 이용시스템의 열적성능 해석과 동시에 경제성 분석은 시행오차(trial & error)하에 수행할 수 있도록 각종전산 프로그램을 개발하였다. 태양열 주택 및 급탕의 열적성능 해석은 모의실험을 통하여 기상 조건과의 상관관계를 도출하고 태양열 이용시스템의 추가비용 및 연료가 이용을 현재가 (present worth) 개념으로 적응하여 산출하고, 순익분기 해석법 (break-even point analysis method) 및 수명가 산정법(life-cycle cost analysis method)으로 경제성 분식을 중점적으로 수행하였다.

• 한국조리학회지
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• 제3권
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• pp.165-179
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• 1997

Cost-volume-profit analysis shows the relationship between these factors. The figures expressed in a break-even chart can be used planning control and decision making. The relation ships can also be helpful in understanding how all costs must be covered in menu pricing. Involved in these relationship is the contribution to overhead and profit, or contribution ratio. This study used the food service operation of H hotel. Assumed the FC would be 10% of the High Volume, the VC would be 76% of the high volume. And in the CVP of individual meals, selected labor cost of the VC, assumed labor cost would be 35% of the volume.

• 한국농업기계학회:학술대회논문집
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• 한국농업기계학회 2000년도 THE THIRD INTERNATIONAL CONFERENCE ON AGRICULTURAL MACHINERY ENGINEERING. V.II
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• pp.438-445
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• 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.

• Journal of Biosystems Engineering
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• 제26권4호
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• pp.371-378
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• 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.

• 한국지리정보학회지
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• 제2권2호
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• pp.87-96
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• 1999

본 연구에서는 GIS구축과 관리에 소요되는 비용과 편익에 관하여 분석을 실시하고자 하였다. 이를 위하여 연구방법으로 대구광역시의 GIS구축을 중심으로 사례연구를 활용하였으며, 경상할인율은 5%, 8%, 10%, 12% 등으로 다양하게 적용하였을 뿐만아니라, 이를 근거로 불변할인율을 산정하여 상호차이를 비교하였다. 이 분석결과에 의하면, 대구시의 GIS투자에 대한 편익은 구축이 완성된 98년부터 증가하여 순편익의 순현재가치가 5-6년 후인 2004년부터 손익분기점을 넘어 긍정적으로 나타났다. 이 결과 대구광역시 GIS의 경우, 경제적 및 재정적인 타당성이 있는 것으로 볼 수 있다. 또한 향후 대구시 사회기반시설 건설업무를 위한 잠재적인 활용도를 포함시킨다면 비용편익비율은 훨씬 향상될 것으로 사료된다. 본 연구에서는 비가시적인 편익에 대한 분석은 제외시켰으나, 향후 대구광역시 사회기반시설 건설업무를 위한 잠재적인 활용도를 포함시킨다면 GIS의 구축 및 활용효과는 더욱 클 것으로 예상되며, 나아가 이에 따른 비용효과분석과 GIS의 편익발굴에 대한 심층적인 연구가 요구된다.