• 제목/요약/키워드: Cost/Margin Analysis

검색결과 73건 처리시간 0.027초

Stability and Performance Investigations of Model Predictive Controlled Active-Front-End (AFE) Rectifiers for Energy Storage Systems

  • Akter, Md. Parvez;Mekhilef, Saad;Tan, Nadia Mei Lin;Akagi, Hirofumi
    • Journal of Power Electronics
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    • 제15권1호
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    • pp.202-215
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    • 2015
  • This paper investigates the stability and performance of model predictive controlled active-front-end (AFE) rectifiers for energy storage systems, which has been increasingly applied in power distribution sectors and in renewable energy sources to ensure an uninterruptable power supply. The model predictive control (MPC) algorithm utilizes the discrete behavior of power converters to determine appropriate switching states by defining a cost function. The stability of the MPC algorithm is analyzed with the discrete z-domain response and the nonlinear simulation model. The results confirms that the control method of the active-front-end (AFE) rectifier is stable, and that is operates with an infinite gain margin and a very fast dynamic response. Moreover, the performance of the MPC controlled AFE rectifier is verified with a 3.0 kW experimental system. This shows that the MPC controlled AFE rectifier operates with a unity power factor, an acceptable THD (4.0 %) level for the input current and a very low DC voltage ripple. Finally, an efficiency comparison is performed between the MPC and the VOC-based PWM controllers for AFE rectifiers. This comparison demonstrates the effectiveness of the MPC controller.

방글라데시 씨감자 농가의 유통비용 및 수익성에 관한 연구 (A study on the profitability and marketing costs of seed potato farming in Bangladesh)

  • 나지아 토바솜;김철원
    • 한국식품저장유통학회지
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    • 제16권4호
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    • pp.490-498
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    • 2009
  • This study attempted to examine the profitability and marketing costs of seed potato under contract farming system of BADC (Bangladesh Agricultural Development Corporation) with the help of primary and secondary data. Total 45 contract farmers were randomly selected. Attempts were made to calculate costs, returns and profitability of seed potato production under contract farming system, and to identify marketing channels of seed potato. The field level data were collected by a farm survey during the months of April 2005 through direct interviews with contract farmers and registered dealers using a structure survey questionnaire. The results showed that the gross return per hectare was Tk. 252,464 for all categories of farms. Cost of seeds, fertilizers, pesticides, irrigation and human labor were critical inputs for profitability of seed potato. Cobb-Douglas production function analysis was used to determine the effects of the key variables to seed potato production under contract farming system. The elasticity of seed potato production was at 0.727 for all categories of farms. The findings exhibited that the summation of elasticity of different inputs for seed potato production was less than one, implying that the production function exhibited decreasing returns to scale. Registered dealers and Upazila Sales Centers were involved in seed potato marketing formed a straightforward marketing channel. The total marketing costs of registered dealers were Tk. 759.49 per ton of seed potato. The net marketing margin of registered dealers was estimated at Tk. 465.51 per ton of seed potato. The selected contract farmers and registered dealers faced a number of problems and some of recommendations were suggested.

대학 기숙사 급식의 메뉴 운영 특성을 고려한 Menu Engineering기법 개발 및 적용 (Development and Application of Menu Engineering Technique for University Residence Hall Foodservice)

  • 양일선;이해영;신서영;도현욱
    • 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.

대학부속 한방병원의 수익성 영향요인 연구 (The Factors Affecting the Profitability of Oriental Medicine Hospital of University in Korea)

  • 이우천
    • 벤처창업연구
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    • 제9권2호
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    • pp.109-116
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    • 2014
  • 본 연구는 대학부속 한방병원의 재무지표인 유동성, 안정성, 활동성 및 비용 관련 요인이 수익성 지표와 어떤 관계를 맺고 있는지를 밝히고, 이로부터 경영개선 방안을 제시하는 것이다. 분석 결과, 대학부속 한방병원의 의료수익의료이익률, 총자본의료이익률, 의료수익순이익률과 총자본순이익률은 각각 1.17%, 3.76%, 2.37%, -1.89%로서 우리나라 전체 한방병원의 동일 지표 값인 8.9%, 8.7%, 2.6%, 2.5%와 비교해보면 의료수익의료이익률과 총자본의료이익률, 그리고 총자본순이익률이 낮음을 알 수 있었다. 그러나 안정성 지표인 유동비율과 당좌비율, 고정비율은 각각 256.76%와 231.17%, 121.02%로서 전체 한방병원 평균과 비슷하였으며, 성장성 지표인 총자본증가율과 의료수익증가율은 -2.21%와 1.89%이었고 활동성 지표인 총자본회전률은 135.69%로서 전체 한방병원과 유사한 수준이었다. 한편, 의료원가인 인건비, 재료비, 관리비 비율은 각각 53.39%, 16.62%, 28.58%로서 전체 한방병원의 35.3%, 10.7%, 45.1%와는 차이가 있었다. 그리고 2011년 우리나라 전체 한방병원의 원가율은 91.1%였으나, 대학부속 한방병원의 원가율은 98.59%로서 7.49%가 높았다. 상관관계 분석에서 대학부속 한방병원의 경우, 의료수익의료이익률은 의료수익증가율과 더불어 증가하고, 의료수익순이익률과 총자본순이익률은 총자본증가율과 더불어 하는 증가하는 상관관계가 있었다. 관리비 비율은 모든 수익성 지표와 부의 상관을 보였는데 이것은 한방병원의 수익성 개선을 위해서는 관리비 절감에 집중해야 함을 의미한다. 다중회귀분석에서 수익성 지표에 영향을 미치는 독립변수는 성장성지표인 총자본증가율과 활동성 지표인 총자본회전률이었으며 비용지표 중에서는 관리비 비율 값이 가장 크게 나타났다. 따라서 병원의 수익성이 개선되기 위해서는 병원의 총자본을 증가시키고 적극적인 진료활동을 통해서 총자본회전률을 높이며, 관리비를 절감하는 노력이 필요하다는 결론을 얻을 수 있었다.

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Performance based assessment for tall core structures consisting of buckling restrained braced frames and RC walls

  • Beiraghi, Hamid;Alinaghi, Ali
    • Earthquakes and Structures
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    • 제21권5호
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    • pp.515-530
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    • 2021
  • In a tall reinforced concrete (RC) core wall system subjected to strong ground motions, inelastic behavior near the base as well as mid-height of the wall is possible. Generally, the formation of plastic hinge in a core wall system may lead to extensive damage and significant repairing cost. A new configuration of core structures consisting of buckling restrained braced frames (BRBFs) and RC walls is an interesting idea in tall building seismic design. This concept can be used in the plan configuration of tall core wall systems. In this study, tall buildings with different configurations of combined core systems were designed and analyzed. Nonlinear time history analysis at severe earthquake level was performed and the results were compared for different configurations. The results demonstrate that using enough BRBFs can reduce the large curvature ductility demand at the base and mid-height of RC core wall systems and also can reduce the maximum inter-story drift ratio. For a better investigation of the structural behavior, the probabilistic approach can lead to in-depth insight. Therefore, incremental dynamic analysis (IDA) curves were calculated to assess the performance. Fragility curves at different limit states were then extracted and compared. Mean IDA curves demonstrate better behavior for a combined system, compared with conventional RC core wall systems. Collapse margin ratio for a RC core wall only system and RC core with enough BRBFs were almost 1.05 and 1.92 respectively. Therefore, it appears that using one RC core wall combined with enough BRBF core is an effective idea to achieve more confidence against tall building collapse and the results demonstrated the potential of the proposed system.

미국 영리병원과 비영리병원의 의료이용도와 재무성과 비교 (Health Services Utilization and Financial Performance of For-Profit versus Nonprofit Hospitals: A Study of General Acute Care Hospitals in the United States)

  • 최만규;이건형;이보혜
    • 보건행정학회지
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    • 제18권4호
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    • pp.148-169
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    • 2008
  • As the Korean Government began to perceive healthcare as one of foundational industries for national dynamics, there has been mounting advocacy for the introduction of for-profit hospitals with a view to bringing efficiency in healthcare services industries and improvement of their international competitiveness. The Government is now considering the issue from all angles in favor of permitting for-profit hospitals. However, There have been few precedent studies on this subject to provide helpful data for the discussion and in the health policy making. This study used private hospitals - for-profit and nonprofit - in Florida, USA as study subjects to accumulate basic data that may be utilized for those involved in debates and health policy making relating to the introduction of for-profit hospitals in Korea. Among all the private general hospitals in Florida, those surveyed by AHA(American Hospital Association) for four consecutive years from 2001 and 2004 and others reported about to MCR(Medicare Cost Report) included in the collected data for analysis. In total 139 private general hospitals consisting of 73 for-profit hospitals and 66 nonprofit hospitals were included in the collected analysis data. Results of analysis revealed no significant difference between for-profit hospitals and nonprofit hospitals in the usage aspects of healthcare services including the average length of stay and the ratio of Medicare vs Medicaid patients. However, financial performances indicated by such factors. as the pre-tax return on assets and the pre-tax operating margin showed to be significantly higher in for-profit hospitals compared with nonprofit hospitals. And the ratio of personnel expenses and the turn period of total assets showed to be significantly lower in for-profit hospitals. Based on the hypothesis that arguments about the introduction of for-profit hospitals have considerably different viewpoints depending on the size of hospital represented by the number of bed, these two hospital types were compared again using the number of beds as a controlled factor, but the results were similar. We, therefore, could conclude that the for-profit hospitals in Florida included in this study could, in their for-profit operation, improve their financial performance by pursuing cost reduction and effectively utilizing their assets without limiting the amount and the range of their services or avoiding less medically protected groups such as Medicare and Medicaid patients.

지방의료원의 운영효율성 평가에 따른 재무성과 분석 (Financial performance analysis based on efficiency evaluation of Regional Public Hospital)

  • 이진우
    • 한국산학기술학회논문지
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    • 제18권4호
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    • pp.614-623
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    • 2017
  • 본 연구는 지방의료원의 효율성과 재무성과를 평가한 후 효율성에 영향을 미치는 영향요인에 대한 분석을 시행하고자 한다. 또한 병원의 투입 및 산출요소를 선정하여 어떠한 요소가 효율성에 영향을 미치고 있는가 뿐만 아니라 지방의료원의 시장점유율과 운영방식, 그리고 병원 규모 등 환경적 요인을 이용한 효율성 분석을 하였다는 점에서 선행연구와의 차별성이 있다고 할 수 있다. 조사대상은 2012년부터 2014년까지 3년간 31개 지방의료원의 DEA지수와 재무성과를 산출하였으며, 분석방법은 ANOVA, 위계적 회귀분석 등을 이용하였다. 연구결과를 보면, 지방의료원의 도시규모, 병상 수 등 환경적 요인과 경영실적, 생산성, 공공성에 따라서 효율성의 유의한 차이를 나타났으며, 의료수익의료이익율(p<0.05), 인건비투자효율(p<0.05), HHI(p<0.05)가 효율성에 영향을 미치는 것으로 나타났다. 앞으로 지방의료원의 비효율성 파악과 효율성을 높이기 위해서는 위한 투입되는 자원에 대한 효율성 측정과 함께 비용절감의 노력이 필요하다. 또한 지방의료원이 민간병원과의 경쟁에서 경쟁우위를 확보 할 수 있는 진료의 특성화된 기능을 갖는 등 전문화 서비스 제공의 노력이 이어진다면, 운영효율성을 높여 공공의료기관으로서의 역할을 충실히 할 것이다.

경전선 이단적재열차(DST) 도입을 위한 운임 탄력성 조사 연구 (A Study on the Fare Elasticities of DST Applications; An Empirical Analysis)

  • 윤동희;이진선;김익희
    • 한국철도학회논문집
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    • 제15권5호
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    • pp.517-523
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    • 2012
  • 이단적재화물열차는 미국 및 캐나다를 중심으로 활성화되어 있다. 이러한 이단적재열차의 장점으로는 화차의 길이 및 열차의 길이를 늘이지 않고도 대량수송이 가능한 시스템을 구축하는 것이므로 철도물류사업의 경쟁력을 대폭 강화하는 혁신적인 열차라고 할 수 있다. 국내의 경우도 물류수송량이 증가하고 있으며 친환경녹색교통수단인 철도물동량을 증대시키기 위해선 화물열차를 장대화하는 것 외에도 이단적재방식을 추가로 도입하는 것이 대량수송 확보 측면 및 효율성 측면에서 보다 유리할 것이다. 본 연구에서는 경부선에 이단적재방식을 도입하기 위한 시스템 구축비용이 많이 소요됨에 따라 대안으로 기존선 개량사업을 추진 중에 있어 이단적재시스템 구축 비용이 비교적 적게 소요되는 경전선을 대상으로 이단적재열차 도입을 위해 운임탄력성 연구를 수행하였으며, 철도운임과 연동된 추가적인 철도물동량 증대가능성을 조사한 바, 이단적재열차가 경전선에 도입될 경우 대량수송에 의한 단위수송원가 절감으로 인해 철도운송경쟁력이 향상되고, 운송업체에게 직접 운임 인하를 추가로 적용할 수 있을 것으로 예상되어 관련업체를 대상으로 조사한 결과 도로운송비용 대비 3만원(현재 운임의 약 37.7%할인 수준) 저렴하게 수송이 가능하다면 약 63%까지 철도로의 수송전환이 이루어질 것으로 분석되었다.

Feasibility Study on Styrofoam Layer Cushioning for Banana Bulk Transport in a Local Distribution System

  • Wasala, W.M.C.B.;Dharmasena, D.A.N.;Dissanayake, C.A.K.;Tilakarathne, B.M.K.S.
    • Journal of Biosystems Engineering
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    • 제40권4호
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    • pp.409-416
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    • 2015
  • Purpose: This study evaluates a new banana bulk packaging method under the real transport conditions of Sri Lanka. Methods: A field evaluation of optimized 8-mm thick Styrofoam sheets used as the cushioning material was applied. A trial transport was conducted from Thambuttegama to Colombo using a medium-sized open truck, with banana leaves as the control material. Data were recorded at the farmer, transporter, retailer, and consumer stages of the supply chain. Mechanical damage, physiological loss in weight, fruit firmness, total soluble solids, ripeness index, visual quality ratings, and the physical damage index of the bananas were measured at each stage. A cost-benefit analysis was also conducted for both packaging methods. Results: The 8-mm styrofoam sheets significantly reduced (p < 0.05) the mechanical damage from 26.3% to 12.9% compared to the conventional method for long-distance transport, and the physiological loss in weight showed a decrease of 2.88%. The loss of firmness of the fruits followed a simmilar pattern for both methods until reaching the retailer, but at the consumer was significantly higher (p < 0.05) for the control. However, the physical damage index at the retail stage for the control showed symptoms of physical injury, whereas the bananas transported using the cushioning materials exhibited only minor symptoms. Further, the visual quality of the fruits after transport from the farmer to the consumer was preserved, which is one of the main factors affecting consumer preference and retail price. The proposed method increases the profit margin by 51.2% for Embul bananas owing to the reduced postharvest losses. Conclusion: The 8-mm thick Styrofoam sheets reduced the physical damage to the bananas, with the quality parameters maintained at the prefered level. Moreover, profits may be increased.

e-비즈니스의 유통기업 성장성 및 수익성 기여 효과분석 (The Effect of E-Business on Firm's Growth and Profitability in the Distribution Industry)

  • 백철우
    • 유통과학연구
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    • 제15권1호
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    • pp.123-130
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    • 2017
  • Purpose - This research aims to examine the effect of e-business adoption on firm's growth and profitability in the distribution industry. The value added from the distribution industry acts as the cost of other industries. As the distribution industry develops, its stage becomes shorter and the distribution margin becomes smaller. Therefore, e-business is expected to have a different effect on the distribution industry than other industries. Research design, data and methodology - The previous research generally used e-business adoption as an independent variable and firm's performance as a dependent variable. This study elaborated the model using a dynamic panel model that includes the performance variable of the previous year as an independent variable. By employing system GMM (Generalized Method of Moments), the endogeneity problem in the dynamic panel model can be solved. For the analysis, I extracted the distribution companies as the raw data in the National Statistical Office's Business Activity Survey over the period 2006 to 2012. Results - The growth rate of firms adopting e-business was 0.299%p higher than that of the non-adopter. However, only ERP (Enterprise Resource Planning), KMS (Knowledge Management System) and SCM (Supply Chain Management) contributed positively to the growth rate. In the case of profitability, it was 0.04%p higher than the distribution companies that did not adopt e-business. ERP and LMS (Learning Management System) improve profitability, while SCM reduces profitability. Consequently, while ERP improves both growth and profitability, SCM improves growth but reduces profitability. In addition, KMS improves firm's growth only, and LMS does only profitability, showing that each e-business has a differentiated effect. Conclusions - Since the distribution industry has different characteristics from manufacturing and other service industries, the introduction of e-business may not guarantee the growth and profitability of distribution companies. Careful introduction considering the characteristics of the distribution industry is required. In particular, it is necessary to select an e-business meeting the characteristics and needs of a distribution company, and thereafter, it is required for the company's own efforts to internalize it within the system.