• 제목/요약/키워드: Cost Variance

검색결과 287건 처리시간 0.02초

정기발주 재고모형에서 공급자 수율 정보 공유의 기대효과 분석 (Analysis of the Value of Yield Information under Periodic Review Inventory System)

  • 민대기
    • 한국경영과학회지
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    • 제36권3호
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    • pp.61-74
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    • 2011
  • The objective of this study is to evaluate the effects of sharing uncertain yield information with a downstream supply chain player. We are interested in understanding how the amount of yield uncertainty affects the supply-side benefits and/or costs, which has not been considered in the literature, in addition to the customer-side benefits. With that purpose, this work evaluates a supplier who provides yield information in comparison with another supplier who shares no information. We simulate an order-up-to type heuristic policy that is adapted from the literature and reasonably modified to represent yield information sharing with error. From the simulation study, we argue that the customer would experience cost reduction, but the cost for supplier's inventory is increasing when sharing yield information. Furthermore, the amount of benefits and costs are situational and affected by level of yield uncertainty and demand variance. Based on the simulation study, we finally make several recommendations for the supply-side approaches to yield information sharing.

현금흐름모형 고찰에 의한 확장모형의 개발 및 적용 (Development and Implementation of Extension Models Based on the Review of Cash Flow Models)

  • 최성운
    • 대한안전경영과학회지
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    • 제15권4호
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    • pp.435-448
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    • 2013
  • The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

복수의 위험요인을 고려한 유연탄 조달헤징전략 분석 (Analysis on the Procurement Hedging Strategies for Bituminous Coal Considering Multiple Risk Factors)

  • 윤원철;손양훈
    • 자원ㆍ환경경제연구
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    • 제16권4호
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    • pp.855-872
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    • 2007
  • 본 연구에서는 국내로 수입되는 유연탄을 대상으로 복수의 위험요소를 동시에 고려하여 위험관리할 수 있는 조달모형을 제시한다. 또한 제시된 모형이 기존 모형에 비해 조달비용 흐름의 안정화 측면에서 우월한지 여부를 정량적으로 검정한다. 실증분석 결과에 의하면, 위험요소를 분리하여 개별적으로 헤징하는 것이 조달비용 흐름을 안정화시킬 수 있지만, 반드시 최선의 선택이 아닐 수 있다. 즉, 분리헤징 형태에 비해 복합헤징 형태로 헤징할 경우 조달비용의 표준편차는 크게 감소한다. 이로써 석탄가격, 해상운임, 환율 등 위험요소들 사이에 존재하는 분산-공분산 관계를 충분히 활용함으로써 헤징효과를 향상시킬 수 있다.

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The Impact of Unfair Trade Restrictions on Corporate Behavior and Financial Performance of Pharmaceutical Companies: The Dual Punishment System in Korea

  • Kim, Hyun-jung;Noh, Jin-Won;Hong, Jin Hyuk;Kwon, Young Dae
    • International Journal of Contents
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    • 제12권4호
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    • pp.76-82
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    • 2016
  • This study aims to evaluate the effectiveness of the dual-punishment system by analysis of the financial performance of pharmaceutical companies before and after introduction of the dual-punishment system. This study analyzed the business performance of 136 pharmaceutical companies from 2009 to 2011. The results from paired t-tests found that sales, operating cost, and EBITDA showed significant differences in performance, and, according to the variance analysis, the five groups obtained through a hierarchical cluster analysis differed from each other in sales, operating cost, EBITDA, and research and development cost. Differences in financial performance among the groups seem to be related to the strategy for response to the regulation. The introduction of the dual-punishment system is generally acknowledged to have had positive effects on the pharmaceutical industry. However, some companies appear to be continuing kickback practices.

Fault Diagnosis Method Based on High Precision CRPF under Complex Noise Environment

  • Wang, Jinhua;Cao, Jie
    • Journal of Information Processing Systems
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    • 제16권3호
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    • pp.530-540
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    • 2020
  • In order to solve the problem of low tracking accuracy caused by complex noise in the fault diagnosis of complex nonlinear system, a fault diagnosis method of high precision cost reference particle filter (CRPF) is proposed. By optimizing the low confidence particles to replace the resampling process, this paper improved the problem of sample impoverishment caused by the sample updating based on risk and cost of CRPF algorithm. This paper attempts to improve the accuracy of state estimation from the essential level of obtaining samples. Then, we study the correlation between the current observation value and the prior state. By adjusting the density variance of state transitions adaptively, the adaptive ability of the algorithm to the complex noises can be enhanced, which is expected to improve the accuracy of fault state tracking. Through the simulation analysis of a fuel unit fault diagnosis, the results show that the accuracy of the algorithm has been improved obviously under the background of complex noise.

이동하는 음원에 적합한 고분해능 광대역 LPA 빔형성기법 (High Resolution Wideband Local Polynomial Approximation Beamforming for Moving Sources)

  • 박도현;박규태;이정훈;이수형;이균경
    • 한국음향학회지
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    • 제24권1호
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    • pp.1-10
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    • 2005
  • 본 논문에서는 이동하는 광대역 음원의 위치추정에 적합한 높은 분해능을 가지는 광대역LPA (local polynomial approximation) 빔형성기법을 제안한다. 제안한 기법은 여러 개의 데이터 단편으로부터 구하는 공분산행렬 대신, 하나의 데이터 단편의 여러 개 주파수 성분으로부터 얻은 조향 공분산행렬을 이용하는 STMV(steered minimum variance) 기법을 LPA 빔형성기법에 적용하였다. STMV 기법의 센서가중벡터를 이용하여 LPA 가격함수를 구성하였으며 이를 최대화 시키는 방위각과 각속도를 2차원 탐색을 통하여 추정함으로써 높은 방위각 분해능을 가지도록 하였다. 모의신호와 실제 해상 실험 데이터를 이용하여 제안한 기법의 성능을 기존의 기법과 비교, 분석 하였다

Bayesian Belief Network 활용한 균형성과표 기반 가정간호사업 성과예측모델 구축 및 적용 (Development and Application of a Performance Prediction Model for Home Care Nursing Based on a Balanced Scorecard using the Bayesian Belief Network)

  • 노원정;서문경애
    • 대한간호학회지
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    • 제45권3호
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    • pp.429-438
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    • 2015
  • Purpose: This study was conducted to develop key performance indicators (KPIs) for home care nursing (HCN) based on a balanced scorecard, and to construct a performance prediction model of strategic objectives using the Bayesian Belief Network (BBN). Methods: This methodological study included four steps: establishment of KPIs, performance prediction modeling, development of a performance prediction model using BBN, and simulation of a suggested nursing management strategy. An HCN expert group and a staff group participated. The content validity index was analyzed using STATA 13.0, and BBN was analyzed using HUGIN 8.0. Results: We generated a list of KPIs composed of 4 perspectives, 10 strategic objectives, and 31 KPIs. In the validity test of the performance prediction model, the factor with the greatest variance for increasing profit was maximum cost reduction of HCN services. The factor with the smallest variance for increasing profit was a minimum image improvement for HCN. During sensitivity analysis, the probability of the expert group did not affect the sensitivity. Furthermore, simulation of a 10% image improvement predicted the most effective way to increase profit. Conclusion: KPIs of HCN can estimate financial and non-financial performance. The performance prediction model for HCN will be useful to improve performance.

국제물류에서 해운물류기업의 공급사슬성과 결정요인 (A Determinant Factors on Supply Chain Performance of Shipping and Logistics Firm in International Logistics)

  • 윤광운;배희성
    • 무역상무연구
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    • 제30권
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    • pp.3-26
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    • 2006
  • Supply chain is viewed as a number of organizations(at least three) working cooperatively with at least some shared objectives. The concept of supply chain management represents the most advanced state in the evolutionary development of purchasing, procurement and other supply chain activities. This study aims to analyze and develop a measurement instrument for supply chain performance in international logistics. A measurement instrument for supply chain performance in international logistics are developed by Lai et al(2002). Supply chain reliability, customer service and cost are constructed reflecting service effectiveness and operations efficiency between shipper, forwarder and liner. The results of this study are as follow. We firstly tested the measurement properties of the sub-dimension of the supply chain performance construct using reliability test and confirmatory factor analysis follow by exploratory factor analysis. For each of the factor, reliability and validity are achieved because of the significant loading of the measurement items on their latent factors. Further research perform the analysis of variance by multi respondents within each firm and across partner firms in the supply chain. The result of analysis present the difference with shipper, forwarder and liner in statistics.

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α-β 필터를 사용한 위상배열 레이더의 실표적 추적 정확도 평가 알고리듬 연구 (A Study for Assessment of Track Accuracy of Phased Array Radar Associated with α-β Filter)

  • 신상진;김완규
    • 한국전자파학회논문지
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    • 제26권9호
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    • pp.828-836
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    • 2015
  • 본 논문은 위상배열 레이더를 사용하여 실제표적을 추적하였을 때 추적 정확도를 평가하기 위한 알고리듬 연구이다. 실표적에 대한 추적 정확도를 평가하기 위해서는 실표적 위치에 대한 정보가 있어야 하지만, 시험비용 및 시험시간의 증대로 인해 위상배열 레이더에서 획득된 데이터만을 사용하여 실표적의 정확도를 평가하는 알고리듬을 제시한다. 이러한 평가 알고리듬은 위상배열 레이더에서 사용된 ${\alpha}-{\beta}$ 추적필터의 잔차로부터 추적 정확도의 지표인 거리오차와 각도 오차의 표준편차를 도출한 결과이며, 통계적 방법으로 sample variance 개념을 사용하게 된다.

Predictors of Sun-Protective Practices among Iranian Female College Students: Application of Protection Motivation Theory

  • Dehbari, Samaneh Rooshanpour;Dehdari, Tahereh;Dehdari, Laleh;Mahmoudi, Maryam
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권15호
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    • pp.6477-6480
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    • 2015
  • Purpose: Given the importance of sun protection in the prevention of skin cancer, this study was designed to determine predictors of sun-protective practices among a sample of Iranian female college students based on protection motivation theory (PMT) variables. Materials and Methods: In this cross-sectional study, a total of 201 female college students in Iran University of Medical Sciences were selected. Demographic and PMT variables were assessed with a 67-item questionnaire. Multiple linear regression was used to identify demographic and PMT variables that were associated with sun-protective practices and intention. Results: one percent of participants always wore a hat with a brim, 3.5% gloves and 15.9% sunglasses while outdoors. Only 10.9% regularly had their skin checked by a doctor. Perceived rewards, response efficacy, fear, self-efficacy and marital status were the five variables which could predict 39% variance of participants intention to perform sun-protective practices. Also, intention and response cost explained 31% of the variance of sun-protective practices. Conclusions: These predictive variables may be used to develop theory-based education interventions to prevent skin cancer among college students.