• 대한조선학회논문집
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• 제46권3호
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• pp.362-371
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• 2009

Shipbuilding is a typical 'build to order' industry. It has a business model that generates revenues from building various ships and offshore products in accordance with owner's requirements at each production stage. Under uncertainty in shipping market, it is very essential for the shipbuilder to prepare the fast and competitive decision for product portfolio strategy in order to maximize contribution margin by exploiting production facilities and constraints. In this study, we introduce the unique decision supporting methodology for the optimal product portfolio sets based on Theory of Constraints(TOC). This methodology is established by adopting the concept of Drum Buffer Rope(DBR) in constraints planning and Throughput Accounting (TA) in management accounting of TOC. In addition, Decision Supporting System(DSS) is implemented. This DSS system provides a throughput estimator with reflecting the cost structure of shipbuilding industry and a resource simulator built on heuristic algorithms to operate major constraint-resources in shipyard such as dock, quay and pre-erection area etc. Several examples are presented to show that the proposed methodology and system can effectively support the strategic decision-making process of a global shipbuilding company.

• 전기학회논문지
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• 제57권4호
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• pp.567-575
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• 2008

Transient security assessment(TSA) is becoming an essential requirement not only for security monitoring but also for stabilizing control of power systems under new electricity environments. It has already been pointed out that fast transient stability study is an important part for monitoring and controlling system security. In this paper, we discuss an energy function method for stabilizing control of transiently unstable systems by introducing generator tripping system to enhance the transient stability of power systems. The stabilization with less tripped power can be obtained by tripping the generators faster than out-of-synchronism relay. Fast transient stability assessment based on the state estimation and direct transient energy function method is an important part of the stabilizing scheme. It is possible to stabilize the transiently unstable system by tripping less generators before the action of out-of-synchronism relay, especially when a group of generator are going to be out-of-synchronism. Moreover, the amount of generator output needed for tripping can be decided by Transient Energy Function(TEF) method. The main contribution of this paper is on the stabilizing scheme which can be running in the Wide Area Control System.

• 대한영양사협회학술지
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• 제16권1호
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• pp.1-12
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• 2010

This study was conducted to characterize well-being menus and to examine the service frequency and profitability of those served in the contract-managed workplace foodservice. In-depth interviews were conducted with six persons who were in charge of menu management in the headquarters of six different foodservice management companies during March, 2007. In addition, 122 set menus consisting of 777 menu items, which were on one month menus served during January to April, 2007, were collected from three workplace operations managed by three different foodservice management companies. As a result of the in-depth interviews, four categories of well-being menu items were extracted: 'medicinal functional menu item', 'environmentally-friendly menu item', 'natural food menu item', and 'harmful components-limiting menu item'. Accordingly, a well-being menu item was defined as 'a menu item with increased nutrition value or decreased health risk by changing food material or cooking method'. When the menu items (n=777) were analyzed by applying the definition and categories, approximately 14% of the items were identified as well-being menu items and most of them were either medicinal functional (65%) or natural food menu items (33%). Approximately 59% of the 122 set menus included at least one well-being menu item, and therefore they were named the well-being set menus. These well-being set menus, however, were not significantly different from the rest set menus in terms of profitability as measured by the contribution margin. The results of this study could be useful for foodservice management companies to develop and plan well-being menus targeting workplace foodservice operations.

• 한국IT서비스학회지
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• 제18권5호
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• pp.209-224
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• 2019

When evaluating the performance of a NPD(New Product Development) project, it is common to evaluate the project performance according to the achievement of the planned goal in terms of time, quality and cost management, which are usually three main constraints of the project. The evaluation of the financial factors by which sales contributed to the return of the company is more influential. This is why companies need to increase sales and raise profits. Therefore, it is more reasonable to evaluate the sales performance of NPD projects over a certain period of time against the input costs. At this time, we can analyze the causes of inefficient projects and compare them with other projects and find out how to improve the sales performance to help the company increase its competitiveness. In this paper, we analyze the relative efficiency of the sales performance on the input of the projects by using the actual sales in the period of one year after mass production of the NPD projects of 'S' company in ICT industry. Input factors include developer resource and development cost for the NPD reported after the project has been completed, the delay weeks for the schedule targeted at the project planning stage, and the number of quality issues due to development design faults during initial mass-production. The sales figure and the contribution margin of the product after one year from the start of mass production are defined as the output factors. In this paper, we analyze the efficiency of the projects by using data envelope analysis (DEA). As a result, we found out the reason of the inefficient project of DMUs according to the differences in the characteristics of the efficient and inefficient B2B markets based on the result of DEA of NPD projects. Thus, the goal of this paper is to identify strategies for improving sales performance of NPD projects in inefficient markets.

• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 대한지역사회영양학회지
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• 제8권1호
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• pp.62-70
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• 2003

This article aims to summarize the development and application of menu engineering technique, 'Menu Engineering Modified by Preference (MEMP)'. The site selected for this project was a foodservice operation in Yonsei University residence hall. Sales and food costs data were collected from the daily sales reports for 1 month, and the survey of food preference was conducted during May, 1999. Statistical data analysis was completed using the SAS/Win 6.12 for descriptive analysis. The calculation for menu analysis were carried out with MS 2000 Excel spreadsheet program. This MEMP technique developed had 6 category criteria and 2 dimensions of the contribution margin (CM) and the menu mix modified% (MMM%) . The MMM% was calculated by the sales volumes and also weighted by food preference. The CM and MMM% for each item were compared with a mean menu CM as well as a 70% rule. Four possible classifications by MEMP were fumed out as 'STAR', 'PLOWHORSE', 'PUZZLE', 'DOG'. 'STAR' items were the most popular and profitable items and required to maintain rigid specifications for quality. The decision actions for 'PLOWHORSE' menu items which were relatively popular, but yield a low menu average CM included combining a plowhorse item with lower cost products and reducing the frequency of serving or serving size. There was a need for 'PUZZLE' items to be changed in the menu combination, improve recipe, and promote menu. The last DOG' items were desired to be deleted. This study demonstrates that menu information can be interpreted more easily with MEMP. The use of MEMP is therefore an effective way to improve management decisions about menu of university residence hall foodservice.

• 한국식생활문화학회지
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• 제21권6호
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• pp.629-637
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• 2006

This exploratory study is to analyze the status of star menus and suggest the development strategy of star menus in the western restaurants of the tourism hotels in Seoul. The data was collected from the chefs who have been working over 15-years in tourism hotels in Seoul by judgement sampling. The questionnaire was composed of Miller and Pavesic's 'Fifty tips for a successful menu' and Khan's 'The evaluation of menu item development', The 30-menu items were selected from the 1st survey on the menu items that were high in both popularity and contribution margin by menu engineering method. The selected menu items were analyzed by 14 lists: simplicity, ready availability of ingredients, quality, flavor, presentation, preparation, service method, nutrition quality, preference, profitability, serving temperature, descriptive copy of menu and publicity. As a result of the study, appetizer category was recorded the highest score by 4.09. Smoked salmon, Tomato and mozzarella cheese, Cream of mushroom, Cream of asparagus, French onion soup, Grilled beef tenderloin, Grilled rib-eye steak, Roasted lamb rack, King prawn, Seafood spaghetti, Chef's salad, Caesar salad, Organic salad, Fruit plate, Italian tiramisu and Yogurt ice cream were recorded high score. The development strategy of star menu is belows : the menu writer must consider the productivity, effectiveness, popularity and profitability, the regular customers want varieties and creativity in the menu and the operators have to include the star menu items in the set menu.

• Journal of Nutrition and Health
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• 제42권1호
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• pp.78-96
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• 2009

본 연구는 D관공서 M 식당의 메뉴관리 및 식재료의 효율적 관리에 필요한 기초자료를 제공하고, 나아가 관공소급식소의 메뉴분석방법을 기초로 한 급식관리 필요성을 제시하고자 1982년 Kasavana와 Smith가 개발한 Menu Engineering 기법을 활용하여 2007년 1월부터 12월까지 1년간의 식단을 계절별, 년간 그리고 메뉴군별로 분석을 실시하여 다음과 같은 결과를 얻었다. 1) D 관공서는 토요일 휴무기관으로서 2007년도 급식 일수는 248일이었으며, 총 35,193명이 이용하여 1일 평균 이용 인원은 141명으로 나타나 주 고객층의 식당 이용률은 64.0%이었다. 2) M 식당의 주 고객은 총 220명으로 남자 183명 (83.2%), 여자는 37명 (16.8%)이었으며, 남자의 평균연령은 $44.1\;{\pm}\;6.3$세, 여자는 $32.7\;{\pm}\;6.4$세로 나타나 여자 보다 남자의 평균연령이 유의하게 높았다 (p < .0001). 3) 직급별 조사에서는 판사 (124명)가 56.4%, 일반직 (96명)이 43.6%로 나타났으며, 주 고객층의 과반수이상 (51.8%)이 남자 판사이었다. 4) 봄철 ($3{\sim}5$월)에는 갈비탕 외 81가지의 메뉴가 제공 되었으며, 공헌마진과 인기도가 높은 STAR로 판정된 메뉴는 김치볶음밥, 갈비탕, 대구매운탕, 동태매운탕 등 23가지 (28.0%)이었다. 공헌마진은 낮으나 인기도가 높은 PLOWHORSE로 판정된 메뉴는 봄나물비빔밥, 김치찌개, 삼계탕, 선지해장탕 등 26가지 (31.7%)이었고, 공헌마진률은 높으나 인기도가 낮은 PUZZLE로 판정된 메뉴로는 꽃게탕, 낙지연포탕, 돈까스 등 15가지 (18.3%) 이었다. DOG로 판정된 메뉴는 고등어구이, 단호박 영양밥, 마파두부덮밥 등 18가지 (22.0%)로 조사되었다. 5) 여름철 ($6{\sim}8$월)에는 총 74가지 메뉴가 제공되었으며 STAR로 판정된 메뉴는 날치알밥, 콩나물국밥, 동태매운탕 등 20가지 (27.0%), PLOWHORSE 메뉴는 김쌈밥, 마파두부덮밥, 산채비빔밥 등 28가지 (37.8%), PUZZLE 메뉴는 냉모밀국수, 돈까스, 된장찌개 등 8가지 (10.8%), DOG 메뉴는 고등어자반구이, 꽁치소금구이 등 18가지 (24.3%)로 나타났다. 6) 가을철 ($9{\sim}11$월)에는 총 75가지의 메뉴가 제공되었으며, STAR 메뉴는 김치콩나물국밥, 동태매운탕, 만두전골, 버섯전골, 어묵백반, 우거지갈비탕, 추어탕 등 23가지 (30.7%), PLOWHORSE 메뉴는 김쌈밥, 마파두부덮밥, 잡채덮밥 및 카레라이스, 김치찌개, 된장찌개, 선지해장국, 순두부찌개, 얼갈이해장국, 육개장 등 24가지 (32.0%), PUZZLE 13가지 (17.3%), DOG 15가지 (20.0%)로 나타났다. 7) 겨울철에는 총 74가지의 메뉴가 제공되었으며 STAR메뉴 김치볶음밥, 날치알밥, 갈비탕, 굴해장국, 청국장찌개, 추어탕 등 25가지 (33.8%), PLOWHORSE 메뉴는 김쌈밥, 낙지비빔밥, 마파두부덮밥, 떡만두국, 얼갈이해장국, 육개장, 불고기정식 등 21가지 (28.4%), PUZZLE 메뉴는 갈치구이, 고등어구이, 닭매운찜 등 14가지 (18.9%), DOG 메뉴는 간장닭찜, 고등어자반구이 등 14가지 (18.9%)로 조사되었다. 8) 사계절 STAR 메뉴는 김치볶음밥 등 8가지로 전체 메뉴 중 6.2%에 불과해 사계절 DOG 메뉴 14가지 10.9% 보다 낮은 비율이었다. PLOWHORSE 메뉴 (김쌈밥 등 14가지) 10.9%, PUZZLE 메뉴 (새우볶음밥/자장소스 등 17가지) 13.2%으로 나타났다. 9) 년간 제공된 128가지의 주메뉴를 메뉴군별로 분류한 결과 밥류 29가지 (22.6%), 국/탕류 27가지 (21.1%), 면류 18가지 (14.1%), 찌개/전골류 13가지 (10.2%), 조림/찜류 12가지 (9.3%), 구이류와 양식류 각각 8가지 (6.3%), 양식 8가지 (6.25%), 볶음류 7가지 (5.5%), 중국음식 4가지 (3.1%) 및 기타 (1.5%)로 조사되었다. 10) 년간 STAR 메뉴의 비율은 양식 (75.0%), 국/탕류 (48.1%), 찌개/전골류 (23.1%), 밥류 (17.2%) 순이었으며, 구이류와 조림/찜류에는 STAR 메뉴가 없었다. PLOWHORSE 메뉴는 구이류 (75.0%), PLOWHORSE 메뉴는 '구이류 (75.0%)', '국/탕류 (29.6%)', '밥류 (27.6%)', '조림/찜류 (27.3%)' 순이었으며, 찌개/전골류에서는 PUZZLE이나 DOG 메뉴가 없었다. PUZZLE 메뉴는 조림/찜류와 면류 (각각 33.3%), 밥류 (31.0%) 순이었고, DOG 메뉴는 중국음식 (75.0%)과 면류 (55.6%)에서 많았다. 11) 주메뉴 128가지에 대하여 STAR, PLOWHORSE, PUZZLE, DOG 메뉴에 대한 비율은 각각 23.4%, 30.5%, 23.4%, 22.7%로 나타나 공헌마진과 인기도 모두 낮은 DOG 메뉴가 29가지 (22.7%)나 되었다. 본 연구는 단체급식소에서의 과학적인 메뉴분석 기법을 적용한 정기적인 메뉴분석에 기초자료를 제공하며, 계절별 및 중 장기적인 메뉴분석결과를 기초로 하는 메뉴관리가 이루어져야 함을 제안하고자 한다. 향후에는 배식 후 잔반량 조사와 피급식자의 주관적인 평가도 메뉴분석방법에 반영된 연구가 이루어져야할 것으로 사료된다.

• 유통과학연구
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• 제11권4호
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• pp.61-72
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• 2013

Purpose - It is widely accepted that the process of developing marketing strategy is composed of three steps: market segmentation, target market selection and positioning. However, mass marketing strategy based on cost reduction through economies of scale and standardized products, can be also an effective strategic option. Many marketing scholars including Theodore Levitt emphasize the importance of applying the mass production concept to various industries including service industries. Especially, in times of economic downturn, the capability of providing consumers with low-priced, value products can be an important source of competitive advantage, as well as the ability of providing high-priced premium products. Marketers should decide whether they will implement mass marketing strategy or target marketing strategy. The present study theoretically shows that firms should understand the target customers' price elasticity as well as the firm's cost structure in order to make such a strategic decision. Research design, data, and methodology - Instead of implementing an empirical study, this study provides a theoretical(mathematical) investigation on the effect of consumers' price elasticity on a firm's optimal price level, profit, sales volume, revenue, and cost. The results are mostly deduced from derivative calculations and several graphs are utilized to represent the results on the relationships between the variables under study. Results - The analytical results suggest that it is more profitable for a firm to adopt the segment/target marketing strategy (more specifically the differentiation strategy) when the degree of consumers' heterogeneity is high and the proportion of the fixed cost in the total cost is low. On the other hand, if the degree of consumers' heterogeneity is low and the fixed cost is high, it is better to adopt the mass marketing strategy or the cost leadership strategy. The strategy of concentrating on a single target market will be effective when consumers' needs are highly heterogeneous but the fixed cost is high. Any of the three types of generic strategies proposed my Porter(1980, 1985) can be applied when both the consumers' heterogeneity and the fixed cost are low. This study also proposes the contribution-margin-based method for developing the optimal pricing strategy. Conclusions - One of the primary roles of marketers is to find a proper compromise between the two conflicting goals of maximizing customer satisfaction and minimizing cost. In order to do so, he or she should understand the characteristics of the target customers as well as the cost structure of the firm. In addition to the theoretical analyses, this study discusses several business cases and explains how superior companies find the optimal compromise position between these two goals and dominate the market. One of the radical changes recently taking place in business arena is the reduction of production and distribution costs of both physical goods and information due to the advancement and the wide diffusion of information technology. The cost reduction combined with lowered priced elasticity incurred by customized products and services, will enable many firms to adopt the mass customization strategy.

• Korean Chemical Engineering Research
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• 제56권5호
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• pp.655-662
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• 2018

신 기후체제 출범에 따른 기후변화의 효율적 대응을 위해 정부는 분산형 전원의 확대를 모색하고 있다. 이 중 가스열병합발전(CHP)을 중심으로 하는 집단에너지 시스템이 가장 현실적인 대안으로써 받아들여지고 있다. 한편 최근 발표된 8차 전력수급 기본계획을 통해 정부는 기저 발전 중심에서 친환경 발전 위주로 에너지 패러다임의 변화를 공표하였다. 본 연구에서는 이러한 에너지 패러다임의 변화가 CHP의 열 생산 패턴을 변화시켜 집단에너지 공헌이익에 미칠 수 있는 정량적인 손익 효과를 분석하는 연구를 수행하였다. 이를 위해 먼저 상용화된 전력시장 종합분석 프로그램을 활용하여 7,8차 수급계획별 전력시장 장기 시뮬레이션을 수행하였다. 또한 현재 수도권에서 830 MW급 CHP를 운영 중인 사업자의 실적을 활용하여 CHP 운전 Mode별로 전력생산량과 열 생산량을 산정할 수 있는 CHP 운영모델을 구성하였다. 이를 바탕으로 상용화된 집단에너지 최적운영 프로그램을 통해 CHP의 Life-Cycle 동안의 최대의 운영수익을 실현할 수 있는 운전 최적화를 수행하였다. 그 결과 정부의 에너지 패러다임의 변화는 CHP의 급전지시량을 증가시키고 이로 인해 열 생산원가가 하락하여 사업자의 공헌이익이 30년 동안 909억 증가함을 확인할 수 있었다.