• 제목/요약/키워드: Cost Management Accounting

검색결과 194건 처리시간 0.027초

ROIC(영업투하자본율) Tree와 ROA, ROE를 활용한 커피프랜차이즈 기업의 수익성에 관한 연구 (A Study on the Profitability of Coffee Franchise Firms using ROIC Tree, ROA & ROE)

  • 김태호;김학선
    • 한국조리학회지
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    • 제24권1호
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    • pp.130-139
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    • 2018
  • The purpose of this study was to grasp the profitability of coffee franchise companies using ROIC tree, ROA and ROE. As a result, ROA was using assets efficiently, and some companies are in desperate need to improve their management based on past brand recognition, and a new paradigm management strategy is urgently required. In particular, the franchise company's current cost burden is greater than comparable firms. In ROE, the capital was operating efficiently. Since ROIC is very difficult to classify business related and operating related amounts accurately based on financial statement information, there is a limit to accurate ROIC calculation. Therefore, ROIC is estimated to be 7.6~38.29% as of 2016 based on ROIC calculation. In the case of continuous growth companies, investments are made to improve steady sales, but some companies seem to be unable to escape from past paradigm. In order to continue the growth of the company beyond the accounting profit in the future, the ROIC Tree can be used to measure the subdivided management performance and propose efficiency plan.

통과시간지표의 유용성에 관한 실증연구 (Empirical Evidence on the Usefulness of Throughput Time)

  • 육근효
    • 경영과학
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    • 제19권1호
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    • pp.75-88
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    • 2002
  • In recent years, it Is necessary to develop an alternative measure, the time efficiency of management activities, as a more measurable and operational tool Instead of traditional accounting measures such as inventories turnover. Therefore the concept of throughput time has got much attention as useful tool for controlling time based management. The purpose of this paper is to investigate the usefulness and adaptability of throughput time. The sample consists of 212 non-banking firms listed on the Korean Stock Exchange. The test Period were 10 years(1989-1998). The regression analysis for this study was performed using the cross-sectional data for the sample, and it was also performed for each Industry. The results show that net Income to tonal assets and labor productivity (value added Per employee) variables in the model was signiflcantly associated with throughput time. On the other hand, the relationship between throughput time and logistics cost to sales do largely not have statistical significance. Especially, it is found that the relationship do not have significance or negative response in food & beverage industry and wholesale & retail industry. In summary, the results show that the measure of throughput time can be an effective managerial Indicator for time based competition and management.

교량 자산관리를 위한 가치평가방법 및 체계수립에 관한 연구 (A Study on Asset Valuation Method for Bridge Asset management)

  • 이민재;박경훈;박철우;선종완;이동열
    • 한국건설관리학회논문집
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    • 제11권6호
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    • pp.35-44
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    • 2010
  • 효율적인 교량의 유지관리를 위해서는 우선순위를 고려한 유지보수비용 예측과 전략적인 예산배분이 가능한 자산관리시스템의 구축이 필요하다. 본 연구는 이를 돕기 위한 교량의 자산가치 평가방법 연구를 통해 국내 실정에 적합한 실효성 있는 자산가치 평가방법의 제안을 주목적으로 하였다. 우선 국내외 교량시설물의 자산가치 평가 적용사례를 조사하여 그 장단점을 파악하고 국내 실정에 적합한 교량자산가치 평가 방법을 고찰하였다. 이를 바탕으로 취득원가에 의한 자산가치 평가방법과 대체원가를 활용한 가치평가 방법을 제안하고 교량의 가치평가를 위한 모델을 정립하였다. 또한 제안된 두 가지 자산가치 평가방법을 활용하여 국내에서 공용중인 교량의 가치평가를 수행하였다. 회계적 목적의 자산가치 평가 지원을 위해서는 초기건설비용에 근거한 취득원가를 고려한 자산가치 평가방법이 바람직한 것으로 분석되었으며, 유지관리 의사결정의 목적을 위해서는 보다 다양한 의사결정 인자의 고려가 가능한 감가상각 후 대체원가방법을 활용하는 것이 적합한 것으로 분석되었다.

수술실의 원가배부기준 설정연구 (A Study on the cost allocation method of the operating room in the hospital)

  • 김희정;정기선;최성우
    • 한국병원경영학회지
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    • 제8권1호
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    • pp.135-164
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    • 2003
  • The operating room is the major facility that costs the highest investment per unit area in a hospital. It requires commitment of hospital resources such as manpower, equipments and material. The quantity of these resources committed actually differs from one type of operation to another. Because of this, it is not an easy task to allocate the operating cost to individual clinical departments that share the operating room. A practical way to do so may be to collect and add the operating costs incurred by each clinical department and charge the net cost to the account of the corresponding clinical department. It has been customary to allocate the cost of the operating room to the account of each individual department on the basis of the ratio of the number of operations of the department or the total revenue by each operating room. In an attempt to set up more rational cost allocation method than the customary method, this study proposes a new cost allocation method that calls for itemizing the operation cost into its constituent expenses in detail and adding them up for the operating cost incurred by each individual department. For comparison of the new method with the conventional method, the operating room in the main building of hospital A near Seoul is chosen as a study object. It is selected because it is the biggest operating room in hospital A and most of operations in this hospital are conducted in this room. For this study the one-month operation record performed in January 2001 in this operating room is analyzed to allocate the per-month operation cost to six clinical departments that used this operating room; the departments of general surgery, orthopedic surgery, neuro-surgery, dental surgery, urology, and obstetrics & gynecology. In the new method(or method 1), each operation cost is categorized into three major expenses; personnel expense, material expense, and overhead expense and is allocated into the account of the clinical department that used the operating room. The method 1 shows that, among the total one-month operating cost of 814,054 thousand wons in this hospital, 163,714 thousand won is allocated to GS, 335,084 thousand won to as, 202,772 thousand won to NS, 42,265 thousand won to uno, 33,423 thousand won to OB/GY, and 36.796 thousand won to DS. The allocation of the operating cost to six departments by the new method is quite different from that by the conventional method. According to one conventional allocation method based on the ratio of the number of operations of a department to the total number of operations in the operating room(method 2 hereafter), 329,692 thousand won are allocated to GS, 262,125 thousand won to as, 87,104 thousand won to NS, 59,426 thousand won to URO, 51.285 thousand won to OB/GY, and 24,422 thousand won to DS. According to the other conventional allocation method based on the ratio of the revenue of a department(method 3 hereafter), 148,158 thousand won are allocated to GS, 272,708 thousand won to as, 268.638 thousand won to NS, 45,587 thousand won to uno, 51.285 thousand won to OB/GY, and 27.678 thousand won to DS. As can be noted from these results, the cost allocation to six departments by method 1 is strikingly different from those by method 2 and method 3. The operating cost allocated to GS by method 2 is about twice by method 1. Method 3 makes allocations of the operating cost to individual departments very similarly as method 1. However, there are still discrepancies between the two methods. In particular the cost allocations to OB/GY by the two methods have roughly 53.4% discrepancy. The conventional methods 2 and 3 fail to take into account properly the fact that the average time spent for the operation is different and dependent on the clinical department, whether or not to use expensive clinical material dictate the operating cost, and there is difference between the official operating cost and the actual operating cost. This is why the conventional methods turn out to be inappropriate as the operating cost allocation methods. In conclusion, the new method here may be laborious and cause a complexity in bookkeeping because it requires detailed bookkeeping of the operation cost by its constituent expenses and also by individual clinical department, treating each department as an independent accounting unit. But the method is worth adopting because it will allow the concerned hospital to estimate the operating cost as accurately as practicable. The cost data used in this study such as personnel expense, material cost, overhead cost may not be correct ones. Therefore, the operating cost estimated in the main text may not be the same as the actual cost. Also, the study is focused on the case of only hospital A, which is hardly claimed to represent the hospitals across the nation. In spite of these deficiencies, this study is noteworthy from the standpoint that it proposes a practical allocation method of the operating cost to each individual clinical department.

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DEVELOPMENT OF ERP INTEGRATION SYSTEM FOR SPORTS INDUSTRY IN TAIWAN

  • Yan-Chyuan Shiau;Yu-Min Hsu;Shu-Jen Sung;Chih-Kun Chu;Hsiang-Lun Cheng;Tsung-Pin Tsai
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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    • pp.1028-1035
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    • 2005
  • Traditional Industries were planning the major role for Taiwan's economy. However, we need to face the competition from developing countries. Moving manufacturing department to other low salary countries, such as China, can only temporarily release some limited pressure. The final and complete solutions are to equip on R&D, refine techniques, improve management capabilities, upgrade business, and reform physique. Currently there are some ERP systems on the market; however, they are designed for common purpose and difficult to introduce into industry. The expensive price is another factor to make them be popular. In this research we will Object Oriented, Visual Modeling, ER Model and Windows Environment to develop an Integrated Management System for Sports Requisites Industries (IMSSRI). We will integrate all information from all departments such as development, business, material administration, manufacture, shipping, and financial. When development people construct the all modules, components, cutting molds, materials and accessories, IMSSRI will calculate all needed materials and cost for each product. This cost will be used for quotation to report to our customers. When customers confirm the order, system will transfer all necessary materials into Material Administration System. IMSSRI can generate manufacturing forms and material raw lists for manufacture department. All related information such as stocking, returning goods, material requesting, and material returning can be integrated so we can control all details of the whole enterprise. Through the help of this system, we hope we can save man-power, reduce human mistakes, raise management capabilities for tradition manufacturing industries and create another possibility of eternal operating for Taiwan's Industries.

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대체적 감가상각기법을 활용한 도로자산의 가치 평가 : 국도 1호선을 중심으로 (Evaluation of Road Asset Value using Alternative Depreciation methods : Focusing on National Highway No.1)

  • 도명식;박성환;최승현
    • 한국도로학회논문집
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    • 제19권3호
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    • pp.19-30
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    • 2017
  • PURPOSES : This study proposes the road asset valuation approach using alternative depreciation methods. It has become necessary to have asset management system according to the adoption of accrual basis accounting for governmental financial reporting and the amendment of the road act. Therefore, it is very important to analyze the effect of depreciation methods on road asset value as a basic research for road asset management system. METHODS : The Ministry of Strategy and Finance (MOSF) has mainly performed road asset valuation based on Write down Replacement Cost and Straight Line depreciation method. This study suggests some appropriate asset valuation methods for road assets through case analysis using three depreciation methods: Consumption-based depreciation method, Condition-based depreciation method, and Straight Line depreciation method. A road asset valuation data of national highway route 1 (year 2014) is used to analyze the effect of three depreciation methods on the road asset value. Road assets include land and structures (pavement, bridge, and tunnel). This study mainly focuses on structures such as bridges and tunnels, because according to governmental accounting standards, land and road pavement assets do not depreciate. RESULTS : The main results of this study are as follows. Firstly, overall asset value of national highway route 1 was estimated at 6.97 trillion KRW when MOSF's method (straight-line depreciation method) is applied. Secondly, asset value was estimated at 4.85 trillion KRW on application of consumption-based depreciation method. Thirdly, asset value was estimated at 4.37 trillion KRW when condition-based depreciation method is applied. Therefore, either consumption-based or condition-based depreciation methods would be more appropriate than straight-line depreciation method if we can use the condition data of road assets including land that are available in real time. CONCLUSIONS : Since road assets such as pavements, bridges, and tunnels have various patterns of deterioration and condition monitoring period, it is necessary to consider a specific valuation method according to the condition of each road asset. Firstly, even though road pavements do not depreciate, asset valuation through condition-based depreciation method would be more appropriate when requirements for application of non-depreciation approach are not satisfied. Since bridge and tunnel facilities show various patterns of deterioration and condition monitoring period by type and condition level, consumption-based depreciation method based on deterioration model would be appropriate. Therefore, it is necessary to have a reasonable asset management system to apply condition-based depreciation method and a periodic condition investigation to manage road assets well.

디지털 보존의 비용요소에 관한 연구 (A Study on Costs of Digital Preservation)

  • 정혜경
    • 정보관리학회지
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    • 제22권1호
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    • pp.47-64
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    • 2005
  • 디지털 자료에의 장기적인 접근을 보장하기 위해서는 체계적인 디지털 보존이 이루어져야 하며, 디지털 보존에 대한 지속적인 예산 지원에는 비용요소에 대한 구체적인 파악이 선행되어야 한다. 본 연구는 기존 관련연구를 토대로 디지털 보존의 필수 비용요소들을 추출하였으며, 이를 보존과의 관련성 정도에 따라 직접보존비용과 간접보존비용으로 범주화하였다. 디지털화 사업이 대규모로 진행되고 있는 국내 도서관을 사례분석 대상으로 선정하여 디지털 보존현황을 분석하고 보존비용을 추정하였다. 사례분석 결과, 기본적인 디지털 보존은 이루어지고 있으나 디지털 자료에의 장기적인 접근을 보장하기 위한 보다 포괄적이고 체계적인 보존기능이 미흡한 것으로 나타났다. 현재 사례분석 대상 도서관에서 수행되고 있는 디지털 보존을 토대로 분석했을 때, 도서관 A와 B에서는 각각 원문DB 구축비용의 $11.8\%$$8.6\%$에 달하는 디지털 보존비용이 매년 투입되어야 하는 것으로 추정되었다. 그러나 본 연구의 결과는 매우 보수적인 추정치라고 할 수 있다. 이는 대상 도서관의 경우 디지털 서고의 구축과 메타데이터 생성 등의 보존기능이 수행되지 않고 있어 이에 소요되는 비용이 추정에서 배제되었기 때문이다. 본 연구는 디지털 보존이 디지털 자료의 생산 단계부터 접근까지의 모든 활동에 직${\cdot}$간접으로 관련되어 있는 종합적인 활동이며, 디지털화 사업을 착수하는 단계에서부터 반드시 고려되어야 하는 사업임을 입증해 주고 있다.

전기공사비지수의 산정방식 변경에 따른 통계연속성 실증분석 연구 (A Study on the Statistical Continuity of Electrical Construction Cost Index Applied Chain Method)

  • 박홍희
    • 한국건설관리학회논문집
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    • 제16권2호
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    • pp.46-53
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    • 2015
  • 한국은행은 2013년 생산자물가지수의 기준연도를 2005년에서 2010년으로 개편하고 기존 고정방식에서 연쇄방식으로 새로운 방식을 적용하였다. 전기공사비지수도 재료분야에서 생산자물가지수를 사용하고 있고, 과거 고정방식 적용으로 현실괴리, 스텝현상 등에 대한 문제점이 지속적으로 제기되어 왔기 때문에, 이에 대한 보완 및 개선방안으로 과거 고정방식에서 현재 연쇄방식으로 변경하였다. 그러나 이러한 편제방식 변경은 가중치 등을 변경시키는 바, 이에 대한 통계적 연속성의 검토가 필요하였다. 따라서 본 연구는 시계열 분석기법을 이용하여 고정방식과 연쇄방식 전기공사비지수의 시계열 특성, 통계특성의 동일성, 양 방식의 대체가능성의 통계연속성 검증을 실시하였다. 그 결과에 의하면, 기존 고정방식에서 현재 연쇄방식을 전기공사비지수에 적용하여도 통계적 연속성이 유지되는 것을 확인할 수 있었다. 따라서 실제 전기공사업 종사자, 전기공사비지수 활용자 등에게 연속적인 시계열 자료로서 인식될 수 있을 것으로 사료된다.

공기연장 추가간접비 산정기준의 발생주의방식 적용 연구 (Application of Accrual Basis for Calculation of Prolongation Cost in Construction Projects)

  • 정기창;이재섭
    • 한국건설관리학회논문집
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    • 제19권5호
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    • pp.111-120
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    • 2018
  • 국내 공공 공사는 최근 공기연장 추가간접비 산정에 대한 기준의 불명확성에 따른 논란이 가중되면서 분쟁이 다대하게 발생하고 있다. 또한 연구자들도 이러한 제도의 불명확성 및 분쟁의 발생을 저감시키기 위한 노력으로 여러 제도 및 적정 실비산정을 위한 연구를 진행해 왔으나 아직 사회적 합의를 이끌어낸 기준이 부재한 실정이다. 한편 회계의 인식기준에 따른 분류체계에 대한 연구는 체계적으로 이루어져 발생주의와 현금주의에 대한 개념을 구분하여 정의하였다. 본 연구는 '발생주의'의 개념이 공기연장 추가간접비 산정기준에 적용될 수 있는 가능성을 확인하는 것을 목적으로 하였다. 이에 현장관리비 발생패턴을 분석 결과 현금주의 방식으로는 적정한 산정기준으로 산정하기 어려운 실비가 있는 것으로 확인하였으며, 특히 간접노무비 및 복리후생비와 같이 현장관리비에서 비중이 큰 항목의 경우에는 발생주의 방식의 요구가 더욱 엄정하게 제시되어야 한다는 시사점을 알 수 있었다. 또한 시공사의 청구보고서와 법원의 감정보고서를 조사하였다. 결과는 현재 공기연장 추가간접비 산정 실무는 현금주의 산정방식으로 편중되어있다는 점을 확인하였으며, 발생주의 관점으로부터 실비산정기준을 보완하여야 할 것을 대안으로 제시하였다.

A Study on the Reasonable Choice and Utilization of Incoterms 2020 Rules from the Perspective of Logistics and Supply Chain Management

  • Yang, Jung-Ho
    • Journal of Korea Trade
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    • 제25권1호
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    • pp.152-168
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    • 2021
  • Purpose - This paper has an objective to suggest reasonable criteria in choosing Incoterms 2020 rules for efficient and effective logistics management in that the Incoterms rules affect not only the rights and obligations of the parties to the sales contract but also the control and management of logistics system and transaction costs in the transaction. Design/methodology - An analysis of the various factors is needed to assess the positive or negative impact on global value chain in choosing Incoterms rules from a total logistics view. This study analyzes the impact of which the content of individual incoterms rules can have on the operation of international logistics systems under the global value chain from a strategic perspective to suggest reasonable criteria for selection of Incoterms rules depending on the transaction situation. Findings - Results of this study shows that consideration of various aspects which includes the characteristics of the products, logistics capabilities, infrastructure, transaction volume, operational cost, customs regulations, tax and accounting should be reflected in choosing the appropriate Incoterms rules. Therefore, in order to minimize the total cost and improve logistics performance, it may be helpful to develop a decision support model which allows users to select appropriate Incoterms rules based on various influencing factors. Originality/value - This Study is different from previous research which has mainly focused on the rights and obligations of the parties to the transaction regarding the transfer of risks and costs under the Incoterms. In addition, this study has significance in that it provides implications for export and import companies that can be able to use Incoterms as a strategic tool to efficiently manage the global value chain and improve supply chain performance.