• 한국콘텐츠학회논문지
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• 제15권12호
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• pp.483-492
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• 2015

본 연구는 부산광역시의 초등학생들을 대상으로 기상분야 교육서비스를 제공하는 사회적협동조합 설립을 가정하고, 첫 해의 성공적 운영을 위해 1년 뒤 예상되는 기대수익을 분석하였다. 수익과 비용에 관련된 12개 변수를 도출하였고, 최적의 기대수익 분석을 위해 의사결정나무를 사용하였다. 수입 관련 변수는 시간당 교육비, 교재가격이다. 비용 측면 변수는 교재제작비, 강사연봉, 강사교육비, 교재개발비, 출장비, 임대료, 운영비이다. 그밖에 교육수요, 학년 수, 강사 수 변수를 추가하여 수입과 지출 변동을 고려한 기대수익 변화를 분석하였다. 그 결과 다소 낮은 수요가 예상되더라도 교재가격과 시간당 교육비를 높이는 것이 기대수익을 높이는데 유리하게 나타났다. 그 이유는 수요가 늘어난 만큼 교재제작비가 증가하게 되는데, 낮아진 교재가격과 교육비로 인해 늘어난 비용을 상쇄할 만큼의 수익을 내지 못했기 때문이다. 사회적협동조합의 공익적 가치를 생각하여 수요증가만을 의식한 가격결정은 지양되어야 할 것이다.

• 한국경영과학회지
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• 제37권1호
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• pp.1-18
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• 2012

The present study provides some extensions over a recent work in Won (2011) which investigates properties of the static newsvendor problem under a schedule involving progressive multiple discounts under the assumption that demand is given exogenously. Khouja (1995, 1996) formulated the extended versions over the classical newsvendor model with various discount policies including all-units discount and/or multiple discounts and found that the extended newsvendor models with discount schedules yield higher optimal expected profits than the classical newsvendor model with no-discounts. In this study, we establish a robust conjecture as a stronger statement than Khouja's findings with regard to the general relationship among the expected profits of newsvendor models in the sense that the conjecture holds for every order quantity as well as the optimal order quantity. The conjecture encourages the newsvendor facing quantity discounts to safely implement her own discounts policy to customer or accept quantity discounts offered by the supplier even if the optimal order quantity cannot be ordered due to additional restrictions such as budget or warehouse capacity constraints because the newsvendor models with quantity discounts always yield higher expected profit than the classic newsvendor model without quantity discounts regardless of the order quantity. Results from wide experiments with various probability distributions of demand strongly support our conjecture.

• 유통과학연구
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• 제14권9호
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• pp.95-110
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• 2016

Purpose - Based on expectation-disconfirmation theory, this study attempted to fill the gap in the literature by treating the expected profitability as a moderator in the relationship between these constructs, identifying what instrumental factors have effects on dissatisfaction, in turn lead to exit intention, neglect, voice, and loyalty, and provide the managerial implications for building long-term relationship to enhance the partnership between franchisor and franchisee. Research design, data and methodology - In order to test the hypotheses, the authors developed several hypotheses. The data were collected from 254 franchisees in Seoul and Gyeonggi Province with SPSS 18.0 and SmartPLS 2.0. Results - The findings of the study are as follows. First, marketing support and competitiveness of product and service had a negative effect on dissatisfaction, but did not on logistics support. Second, franchisee dissatisfaction had a positive effect on exit intention and neglect, and had a negative effect on loyalty. However, franchisee dissatisfaction had not a significant effect on voice. Third, expected profits play a moderating role in the relationships between marketing support, competitiveness of product and service and dissatisfaction, between dissatisfaction and exit intention, voice, loyalty, and neglect. First, marketing support and competitiveness of product and service were found to have a greater influence on dissatisfaction for the low expected profitability group than the highly expected profitability group. Also, dissatisfaction had a greater impact on exit intention, voice, and neglect for the low expected profitability group than the high expected profitability group while dissatisfaction had a weaker impact on loyalty for high expected profitability group. Conclusions - The result of this study indicates that franchisors should reduce dissatisfaction and prevent or improve complaint behaviors by continuously identifying the impact relationship between franchisee dissatisfaction and decision factors caused by difference in expectations for roles of franchisees and franchisors. In addition, franchisors should acknowledge that the impacts of marketing support, and product and service competitiveness on franchisee dissatisfaction and on exit intention, neglect, and loyalty differ by expected profits. Therefore they should provide support in perceiving high expected profits through creating direct profits including high sales, low costs, and low rents.

• 한국경영과학회지
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• 제33권1호
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• pp.1-17
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• 2008

Market segmentation is a key strategic factor in increasing the expected profits, especially in the practice of revenue management. A manufacturing firm should manage both manufacturing quantities and pricing decisions over its segmented markets to maximize the expected profits, setting different price for each different segment. Also, market segments should be kept separate in order to prevent demand leakages between different market segments. In fact, even though the markets for different products are firmly segmented, it is not easy to keep separate segmentation because many products might be substitutable by customer buying behavior. That is, customers respond to price changes by purchasing other market's products instead of purchasing the originally requested products, which causes demand substitution effect ; This kind of substitution is referred to as price-driven substitution. Therefore, decisions on optimal prices should take into account the differences in customers' valuation of the different products. We consider a deterministic model for deciding optimal prices in the presence of price-driven substitution, and we compare both symmetrical-and asymmetrical-type demand substitutions between two segmented markets. The objective of this study is to develop analytical and numerical models to examine the impact of price-driven substitution on the optimal price levels and the total expected profits.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2022년도 가을 학술논문 발표대회
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• pp.215-216
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• 2022

Profit, the performance of an apartment development project, is directly affected by the sales ratio, unit sale price, financial costs, land costs and construction costs. However, these factors fluctuate in response to changes in the environment, including various stake holders, and the profits fluctuate as a result. In order to ensure that profits are managed within target levels, these factors must be able to be predicted, controlled and monitored and managed up to the start, sale, and end stages of the project. The purpose of this study is to develop a profit risk management model for apartment development projects. The results of this study will contribute to the establishment of academic basis for the dynamic management of project profits that fluctuate with time and environment. And in practice, it will help project developers manage their business revenue to the proper level. In addition, the risks that occur from time to time can be identified quantitatively and visually, and it is expected that it will be easier to derive consensus points for smooth business progress by reducing conflicts of interest among stakeholders.

• 한국조리학회지
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• 제7권3호
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• pp.1-12
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• 2001

Regarding to foodservice industry, menu analysis of foodservice has two significant meanings. One is to elevate a satisfaction to customer's desires, the other is to find a menu which can maximize profits to restaurant operator. In these reasons, Menu organization methods were developed and has been constantly developing by many researchers. Specially, Since computerization has been introduced in the foodservice business, menu organization methods has been made a growth. On the other hand, menu organization methods has not been developed by lack of recognition of foodservice-worker. methods for menu analysis focused on profits and preference out of foodservice operation have a lot of limits. That reason is why factors of internal and external influence are more than other industries. In the future, foodservice industry should improve sales-performance through the menu analysis after due consideration and need to develop methods for menu analysis. In the conclusion, development of foodservice indusrty can be expected if menu development and menu control should be go on through the menu analysis.

• 산업경영시스템학회지
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• 제9권14호
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• pp.49-58
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• 1986

Those facts I have studied on the theoretical characteristics of stock price earning ratio related with firm evaluation are as followings. First, I have investigated stock valuation analysis under certainty in view of Miller's, Modigliani's and Linter's theories in Chapter Ⅱ, and it is found that stock valuation under uncertainty to which the basic model of MM theory and the concept of capitalization ratio are applied is the same output, as in the case under certainty. And I have examined the stock valuation of growth corporations in which net investment, total capitals and operating profits are expected. Second, I have reexamined the fact that stock price profits are the erotical indices of firm valuation and the firm valuation on the basis of stock price earning ratio in Chapter III. As a whole, I have surveyed the stock price earning ratio theory of the growth stocks and there have been found some problems as such scholars as Malkiel and others have suggested focusing on the stock price structure of growth stocks. To conclude, there must be incessant efforts for the study of security analysis to make it develop ideally.

• 유통과학연구
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• 제14권3호
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• pp.73-83
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• 2016

Purpose - The parcel delivery service(courier) industry all over the world has been expanding its market so far, but its growth has been declining in recent years. In this situation, most parcel delivery companies are having trouble with managing themselves because of the pressure from the customer to increase service level and decrease the rate. The purpose of this study is to provide ways to improve competitive advantages of the parcel delivery service industry by evaluating the multi-period operating efficiency of Korea, Japan and global service providers. Research design, data, and methodology - The data for the period of 2011 to 2014 were collected from the annual reports published by parcel delivery companies. In this study, we analyze the marketability (revenue), profitability (operating profits), and management conditions (net profits) of parcel service companies by combining information on human resources (number of employees) and material resources (total assets and equity). Therefore, the number of employees, total assets, and equity are selected as input variables, and revenue, operating profits, and net profits as the output variables. In this study, DEA (Data Envelopment Analysis) is used to measure the comparative efficiency and MPI (Malmquist Productivity Index) is used to analyze the trend of change of the efficiency for a multi-year period. Results - The operational efficiency scores of medium-sized parcel delivery companies in Korea are higher than other larger competitors such as Korean, Japan and Global larger companies. As of 2014, Logen(1.878) was found to be the most efficient parcel delivery enterprise, followed by KGB (1.224), and Kyoungdong(1.002). Otherwise, Hanjin(0.235), CJ(0.262), Hyundai Logistics(0.657), DHL(0.611), UPS(0.766), FedEx(0.498), TNT(0.350), Yamato(0.762) and Sagawa(0.520), larger sized companies, were done inefficiently. The productivity of parcel delivery companies is influenced by endogenous factors as well as exogenous ones such as changes in business environment and technological advances. Conclusions - Korean medium-sized companies have relatively high efficiency scores in operation. That is why they still survive the competitive market in Korea where market restructuring on the industry has been expected to be conducted for many years. The reason why medium-sized couriers had higher efficient scores than larger couriers is that most of couriers spend more operating expenses versus unit price of delivery which is the amount of money that is needed in order to send a package by parcel service. So the delivery unit price must be taken into account by all the expenses associated with the cost of fuel, labor and maintenance expenses for facilities, etc. therefore, the unit price must be increased to strengthen business competitive power. In order for the industry to have more competitive advantage, the companies need to make profits by increasing demand volume and raising the delivery rate to provide high-quality delivery service to customers. And both endogenous and exogenous change must take precedence in order to strengthen their competitiveness.

• 한국병원경영학회지
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• 제9권4호
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• pp.21-44
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• 2004

Toe objective of this study is to verify the factors influencing the taxation cognition of medical institutions and to verify the difference of taxation cognition among the interest groups in medical services. The factors that influence taxation cognition are supposed to be five: cognition of public benefits on medical services, cognition of profits from medical institutions, cognition of self-responsibility of medical institutions, cognition of distinction of medical institutions, and cognition of the importance of medical services. The interest groups are divided into four: medical institution employees, medical treatment consumers, taxation experts, and tax officials. As a result of this study, first, cognition of public benefits, cognition of profits, and cognition of distinction are verified to have statistical significance as factors for taxation cognition. It means that cognition of the public benefits of medical services is low, while cognition of profits is high, and taxation cognition such as tax supports and tax exemption appears low in accordance with lowness of cognition of distinction of medical institutions. Second, taxation cognition of the interest groups about medical service shows statistical significance between the group of medical institution employees and the group of tax officials, and between the group of medical institution employees and the group of taxes experts. This study is expected to contribute to tax policy, which can support medical institutions to provide medical consumers with good medical services, by analyzing the factors that influence taxation cognition on medical institutions.

• 한국의상디자인학회지
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• 제13권2호
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• pp.121-131
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• 2011

Green Marketing, a response to the serious environment problems of the 21st century, is an important point for trends in both art and fashion. It is a strategy for reminding consumers of the threatening environment problems and to recognize that everyone must take responsibility for these problems. Green marketing is a concept that is the point at issue and social reform movement. The purpose of this study was to find examples of Green Marketing in fashion and classify them into four groups. The results of this study were as follows. First, the terms related to green marketing as related to fashion can be categorized into four areas: 1. Eco-friendly product marketing: product merchandising that usually uses organic materials and green manufacturing processes. 2. Green-communication marketing: PR strategies that use green slogans through deep impression advertising or special promotional events relating reducing, reusing and recycling, etc., with the brand's name. 3. Green environmental-marketing: marketing strategies that is an enlightenment campaign for environmental preservation and sustainable fashion design such as reusing, recycling, and reducing. 4. Cause-related marketing: marketing plans that return profits to society and that take an active part in the causes of the community. It was expected that these types of green marketing strategies would yield positive effects in enhancing brand value and consumer confidence as well as increasing profits.