• 한국전자통신학회논문지
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• 제6권1호
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• pp.105-110
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• 2011

카지노장에서 직원에 의한 횡령사건이 발생하였다. 일부 카지노 직원들은 직무 만족도가 낮으며, 도덕적인 괴리감으로 이직을 심각하게 고려하고 있다. 또한 대량의 현금 유혹과 자금관리시스템의 부족은 횡령사건을 발생시키고 있다. 본 논문에서는 카지노 산업의 특수성과 직원직무만족도를 조사한다. 카지노 횡령사건의 발생내용을 분석하고, 계좌추적과 수표에 대한 조회 및 혐의자에 대한 휴대폰 통화내역 등의 디지털 포렌식 수사기술을 연구한다. 문제점과 해결방안은 손실예방 프로그램 실시, 디지털 포렌식 기술과 수사관 도입에 대한 제안을 한다. 본 연구를 통해 카지노 업무를 전산화하여 횡령사고를 예방하며, 수익금에 대한 사회 환원과 포렌식 수사기술 발전에 기여하게 될 것이다.

• 유통과학연구
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• 제16권2호
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• pp.47-51
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• 2018

Purpose - Typically, retailers will want PB(Private Brand) products to expand to the needs of low-PB loyal customers as well as existing PB(Private Brand) loyal customers. Therefore, a strategy of minimizing the share of the manufacturer brand in the distributor can be considered as a way to maximize the profit of the distributor. Research design, data, and methodology - In the previous study, the researches about the rivalry and conflict between the NB(National Brand) products and the PB products were mainly made. Previous studies did not model inter-national brand-level competition and inter-store competition. In addition, they have focused only on distributors' decisions from the manufacturer's perspective, and assume channel members have the same level of members(Choi, 1996). Results - This paper tries to apply the game theory to researches on how retailers can maximize the benefits of distributing NB(National Brand) products and PB(Private Brand) products, while distributors can also take advantage of their profits. Conclusions - It was found that providing cheap PBs did not help manufacturers and distributors. Distributors and manufacturers' profits were determined by consumers who purchased NB products that were higher in price and higher in perceived quality before providing existing PB products to consumers.

• 한국국방경영분석학회지
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• 제3권1호
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• pp.109-114
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• 1977

There are some factors which cause the profits from the production to be decreased or increased. They are, for example, the rise in efficiency of production facilities resulting from the development of the scientific technique, the changes of purchase price of those, and the drop in efficiency of those owing to there long-term operation. In this connection, an manager can get the highest profit by deciding the proper time of new facilities replacement for those in operation or in being planned, which leads to good management planning of his manufactaring business for a given period or a long time. Main purpose of this is the study of how we decide the optimal time or facilities replacement in order to maximize the total profits for a given period by considering them as continous function as to the time in the case where a machineng is set. The results are following: 1. The definition of profit function is in duced in consideration of the breakdowns caused from continous operation of the machinery. 2. The necessary conditions are obtained for the optimal time of replacement and find out the methods of its solution. 3. Comparing between the 'Short cut' method and method in this paper, we obtained that our method is more realistic.

• 디지털산업정보학회논문지
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• 제8권2호
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• pp.145-160
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• 2012

The globe-trotting trend has been converted from tourism for the simple purposes of sightseeing and enjoyment to a form of learning and practicing the more specialized contents by directly participation. Traditional cultural resources have sufficient potential as culture and tourism assets that fit this kind of trend. Therefore, building proper tourist resources for their application has become a very urgent and important matter. To make masterpiece tourism packages through combined services of traditional cultural resources, it is necessary for operators to ponder diverse methods that can be used to develop various experience programs and conserve traditional cultural properties by continuously generating profits. The major results of this research are as follows. Firstly, this study proposes plans for unified tourist information and combined services of traditional cultural resources based on ubiquitous IT. Secondly, it is ascertained that the organization of combined operational consultative groups and the improvement of operator' capability are required to execute combined services of traditional cultural resources. Thirdly, we propose business plans to generate profits in both product aspect and network aspect.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.335-343
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• 2021

Profit generation is one of the main goals of small- and medium-sized enterprises (SMEs). SMEs have deployed a number of solutions to increase profits, including solutions to improve their financial advantage. The question is how to help SMEs make better and more effective decisions to improve their competitive advantage in order to improve their financial performance. The aim of this research is to examine the impact of competitive advantage on financial performance in small- and medium-sized enterprises (SMEs) in Hanoi. A survey of 120 accountants, sales staff and boards of directors of SMEs was conducted to collect data. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between competitive advantage and dependent variable - financial performance. The results showed that the competitive advantage had a positive relationship with financial performance. There is not, statistically, significant difference in the level of financial performance in SMEs in Hanoi in terms of genders and between the mentioned three groups of job descriptions. From the findings, this study suggests several recommendations to improve financial performance such as increase sales and increase profits. The results are considered as a useful reference for establishing policies to attract customers toward sustainable development of firms.

• 유통과학연구
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• 제22권1호
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• pp.95-103
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• 2024

Purpose: Focusing on the complex supply chain operations beyond the simple dyadic relationship, this study evaluates the performance of the revenue sharing contract in three stage supply chain system. Research design, data, and methodology: The optimization model is developed to describe the supply chain system where one manufacturer, one wholesaler, and one retailer exist and pursue the maximum level of their own profits. In the numerical examples of the proposed supply chain model, two types of the revenue sharing contract, pairwise and spanning methods, are tested and their performances are compared with the traditional system. Results: The numerical analysis reveals that both types of the revenue sharing contract outperform the traditional system. All supply chain members can achieve the improved profits only when they determine the proper combination of revenue share ratios and price discount rates. Conclusions: This study finds out that both pairwise and spanning revenue sharing contracts can make the positive outcome that is acceptable to all members in three stage supply chain system. When the proper contract content is agreed among the supply chain members, the revenue sharing contract has the potential to be the practically feasible collaboration program for the multiple stage supply chain system.

• 수산경영론집
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• 제9권2호
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• pp.59-89
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• 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.

• 한국관광식음료학회지:관광식음료경영연구
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• 제9권
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• pp.131-161
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• 1998

None of us need to be reminded that these are exceedingly times. The evidence in all about us. Between rising costs and lowering prices, many businesses find profits being depressed almost to the vanishing point. The eating out food business is in just such a profit squeeze. Our ability to compete depends not only on our ability to control the price-cost picture, but to improve its kitchen product system. A kitchen product system is incomplete without a series of built-in improvement procedures. They must be a key part of the system. "improvement" means the continual betterment of all aspects of the operation-its personnel, products, sales, and its costs. These improvements create profits. This study is devoted to a discussion of the application of research methods and techniques to develop of modern kitchen system through the job standardization. Their use in executing other responsibilities related to the process of kitchen system improvement will also be seen. The steps of setting objectives, gathering data, analyzing and interpreting data, and arriving at solutions, conclusions, and/or recommendations are briefly out lined. The material presented emphasizes the need for an improved and systematic approach to the study of problems. It is also implied, of not stated, that the process should not become so mechanical that the principles of creativity are violated. The foregoing steps suggest a systematic approach to kitchen system improvement, finding solutions to problems, improving work methods, instituting changes, followting up on work related to the change. This study has been limited to the truly important points related to each step in the process, it will undoubtedly call to mind other factors for consideration, however, believe that the principles and approach suggested in this study will bring about better methods and improve kitchen operating results.g results.

• 농촌계획
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• 제20권2호
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• pp.11-22
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• 2014

In this study, the objectives are to provide rural experience tourism village business courses and development direction in between individual farmers and the village in base on rural development business of Hapjeon-village. The developmental process of a farm-stay village can be categorized into the period of six stages: 1) a conception stage 2) an adoption stage 3) a growth stage 4) an expansion stage 5) a stagnation stage 6) a recovery stage. Farm Stay Villages, Individual Farmhouses or Producer Groups can be placed in four different quadrant areas of a graph, depending on the pursuing direction and results of core values by having the X-axis for economic factors (public profits, individual profits) and by having the Y-axis for emotional factors (self-actualization, conflicts). The first quadrant area is designated for ideal individual farmhouses and producer groups for having achieved the status of economic self-reliant and high emotional satisfaction. The second quadrant is for ideal self-actualized communal villages having achieved the independent public interest and public profitable status. The third quadrant is reserved for villages experiencing communal conflicts and no economic self-reliant stagnant status. The fourth guardant area is allocated for individual farmhouses and producer groups having achieved self-reliant economic status, yet having communal conflicts. Using the aforementioned concept, the government shall design village development projects and prepare realistic and achievable goals and place them in as a systematic device in future projects.

• 무역학회지
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• 제41권1호
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• pp.41-66
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• 2016

미국 상장 전·후 기업가치의 대용변수인 Tobin'Q의 변화를 살펴본 결과 유의한 결과는 많이 얻을 수 없었으나 상장 후의 Tobin'Q는 상장 전에 비해 하락하는 모습을 보였다. 상장 후 매출과 순이익과 관련한 경영성과의 변화에 대해서는 상장 후의 매출액 증가율이 상장 전에 비해 점차 떨어지는 것으로 나타났다. 반면에 영업이익률과 순이익률에 대해서는 대기업의 경우 상장 후에 오히려 상승하는 모습을 보였으나 중소기업의 경우에는 상장 후 지속적으로 하락하는 모습을 보였다. 부채비율과 관련하여서는 상장 이후 점차 하락하는 특징을 보였다. 매출 대비 순이자 지출 비율의 경우 중소기업의 경우 상장 후 이자 지급 비율이 다소 하락하는 특징을 보였다. ROE와 관련하여서는 상장 이전에 비해 크게 하락하는 특징을 보였다. ROI의 경우에도 ROE와 비슷한 특징을 보여 중소기업의 ROI가 상장 후 크게 하락하는 결과를 보였다. 당좌비율 역시 유동 비율과 비슷한 결과를 도출하고 있다.