• 제목/요약/키워드: General enterprise

검색결과 257건 처리시간 0.025초

외식사업 신규창업을 위한 사업계획서 작성방법 사례와 투자경제성 분석에 관한 연구 (Case Studies on Preparing a Business Plan for the Foundation of Food Service Business and Analysis of Investing Economy.)

  • 홍기운
    • 한국조리학회지
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    • 제3권
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    • pp.385-421
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    • 1997
  • This study was performed as placing stress on business plan preparation and investing economy analysis centered to cases upon presenting the premises of study for new foundation of food service business. The summarized results are as follows: 1. In the aspect of carrying out process of practical project, establishing the promotion strategy, the facility project program, the menu program, the facility and furniture program, organization & manning schedule, the business operation schedule, review of all laws & provisions and the allout promotion schedule in order were deployed. 2. Analysis of investing economy for review of profitability 1) In case of investment, excluding 600million for the real setate lease among the total investment of 1billion, it was required by 161, 235, 000 for interior project, 161, 110, 000 for facility & equipment, 19, 235, 000 for fittings, 27, 600, 000 for menu plate & uniform, 27, 600, 000 for furniture, 13, 800, 000 for sign article. 2) In case of loss & profit presumed the annual turnover is to be 1, 115, 856, 000 the contigent profit(before tax) is to be 148, 966, 000 which is 13.3% in comparson to the sales amount and the net profit(after tax) for this term s to be 104, 276, 000 which is 9.3% against the sales and the profitable ratio to the equity investment( 500 million) is 20.9% and it satisfies 20% of the premises of study. 3) In case of the payback period will be approximately two(2) years which indicated within three(3) years that is standard of new project evaluation term of ordinary enterprise. 4) In case of internal rate of return it will be 21.5% which is favorable profitability as taking into account of 15% that is standard of new project evaluation by ordinary enterprise based on general downtown money interest. That the investing value of Happy Day profitability is hinted as it is sufficient enough as the case under this study based upon such results and considered that securing supremacy is competitive power in case of commitment will be possible.

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부산지역 특급호텔에 종사하는 조리사들의 직무에 대한 의식과 실태조사 연구 (I) -조리사들의 근무처, 근무부서 및 자격증 등 일반적인 현황 분석 - (A Study on the Job Attitude of Cook at Deluxe Hotel in Pusan (I) - An analysis on the general characteristics of the cook -)

  • 신애숙;이진용
    • 한국식생활문화학회지
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    • 제11권2호
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    • pp.169-178
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    • 1996
  • The purpose of this study was to get an information on hotel cook. So the food and beverage (F and B) enterprise is one of the most promising industry on post-industry society, and the cook is real agent to lead the F and B enterprise, we need to have a data, information and knowledge on cook to improve a culinary art training program and working environment. This study was surveyed by 216 cook to work for deluxe hotels at Pusan. The results were summarized as follows: 1. The almost cook worked with restaurant for $8{\sim}9$ hours/day, and a half of cook earned a million won in a month. A higher grade cook worked longer hours and earned more money than a lower grade one. 2. The most popular workplace of the cook was Western restaurant, the male cook working at a Western restaurant were more than female, the more female cook and novices worked at a Korean restaurant. 3. The most popular qualification that the cook take were a western culinary art one, and next were Korean one and Japanese one. The 77.8% cook worked at the place that fitted in with their culinary art qulification. 4. A half of cook insisted that they were a expert of western culinary art, and the next was the Korean, Japanese one in order. 5. The cook were unsatisfied with pay, work environment, human relation and promotion, and if they change their workplace, a lot of cook wished to manage their own restaurant. 6. The 63.4% of cook changed their workplace more than a time. The male cook got a more chance to change workplace than female one. The higher grade cook got a more chance to charge workplace. Almost cook got a no chance to study a culinary art at overseas. The most favorite place that the cook want to visit for studying was Europe, and next were Japan, America, Southeast Asia in order.

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기업특성에 따른 판매관리비가 기업 가치에 미치는 영향 (The Impact of Sales and Management Expenses on Firm Value)

  • 손정근;배기수
    • 경영과학
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    • 제34권1호
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    • pp.71-84
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    • 2017
  • The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

C2 스타일을 이용한 EJB 컴포넌트의 합성 방법 (An Approach to Composition of EJB Components Using the C2 style)

  • 최유희;권오천;신규상
    • 정보처리학회논문지D
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    • 제8D권6호
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    • pp.771-780
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    • 2001
  • EJB(Enterprise JavaBeans)는 서버측 컴포넌트 모델로 소프트웨어 개발의 복잡도를 감소시키고 재사용성을 높여 주므로 소프트웨어 산업계는 현재 EJB 컴포넌트의 개발에 많은 관심을 가지고 있다. 그러나 특정 어플리케이션 시스템을 위해 제삼자에 의해 개발되어 tightly 결합된 EJB 컴포넌트를 plug-&-play 방식으로 조립하여 재사용하는 것은 쉽지 않다. 따라서 EJB 컴포넌트를 레고 블럭게임하듯이 쉽고 빠르게 조립하여 재사용할 수 있는 합성 방법에 대한 연구가 필요하다. 본 논문에서는 Chiron-2(C2) 스타일을 이용하여 EJB를 합성하는 방법에 대하여 설명한다. 먼저 EJB 합성을 위해 EJB를 지원하는 C2 아키텍쳐 프레임워크를 변경하고 변경된 프레임워크를 이용하여 EJB 합성을 위해 필요한 EJB wrapper를 생성하는 방법에 대하여 설명한다. 또한 여러 EJB 컴포넌트로 구성된 C2 아키텍쳐를 하나의 단일 EJB 컴포넌트로 사용할 수 있도록 하기 위한 합성 EJB를 생성하는 방법에 대하여 설명한다.

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Management of the Processes on the Quality Provision of the Logistic Activity in the Context of Socio-Economic Interaction of Their Participants

  • Savin, Stanislav;Kravchyk, Yurii;Dzhereliuk, Yuliia;Dyagileva, Olena;Naboka, Ruslan
    • International Journal of Computer Science & Network Security
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    • 제21권12호
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    • pp.45-52
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    • 2021
  • The article proves the relevance of developing conceptual frameworks for managing the quality assurance of logistics activities in the context of socio-economic interaction of their participants. It is established that the fundamental difference of the logistic approach in management from traditional approaches is the allocation of a single management function of previously separated, disparate material flows, as well as economic, technological, information integration of chain links into a single system capable of effective management of these flows. It is substantiated that the functioning of the enterprise as a logistics system can be represented in the form of a triad of logistics components, namely: supply logistics, production logistics, sales logistics. Management of quality assurance processes of logistics activities in the context of socio-economic interaction of their participants is a functional component of the entire logistics system due to the quality of work and interaction of all participants in the implementation of certain activities. The quality of logistics activities will affect the level of economic potential, rationalization and optimization of all logistics flows. It is proved that the management of quality assurance processes of logistics activities in the context of socio-economic interaction of their participants involves the following main areas: the introduction of a quality system of logistics processes; development and implementation of the general strategy of quality improvement at the enterprise; internal integration; controlling. Management of quality assurance processes of logistics activities in the context of socio-economic interaction of its participants requires compliance with the following requirements: systematic and comprehensive management of all flow processes; coordination of criteria and indicators for assessing the effectiveness of the entire logistics system; dissemination of the use and application of information technology; ensuring partnerships and close interaction of all participants in sales networks.

국내 정보통신업의 경영효율성 (Management Efficiency of Korean Information and Communication Enterprise)

  • 김종기;강다연
    • 한국산업정보학회논문지
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    • 제14권1호
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    • pp.32-42
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    • 2009
  • 정보통신산업은 성장성이 높은 산업으로 세계경제성장을 주도하고 있으며 경제전반에 지대한 파급효과와 경제구조 고도화에 크게 기여하고 있다. 정보화 사회를 구현하는 기반산업으로서 전 세계에 걸쳐 기술개발을 통한 비약적인 발전이 가능한 산업이 정보통신산업이라고 할 수 있다. 특히, 기술혁신이 매우 급속하여 다른 산업에 대한 기술적 파급 효과가 크고 기술인력에 대한 의존도가 매우 높은 고도의 기술집약적 산업이다. 본 연구의 목적은 국내 정보통신산업체의 효율성을 DEA기법으로 분석함으로써 벤치마킹의 대상이 될 수 있는 정보통신업체의 경영효율성을 분석하였으며, 비효율적인 기업을 위한 각 기업이 개선시켜야하는 투사값을 제시함으로써 기업의 효율성을 위한 수치를 제공하고자 한다. 분석결과 총 29개 정보통신업들의 CCR-I, BCC-I 효율성과 규모수익성(RTS)을 평가하였다. 또한 분석된 자료를 바탕으로 벤치마킹의 대상이 될 수 있는 정보통신업을 제시하였다. 분석결과 CCR-I효율성이 1인 업체는 7개 기업, BCC-I효율성이 1인 업체는 12개 기업으로 분석되었다. 규모수익성은 IRS가 8개의 기업, DRS가 10개 기업, CRS가 11개 기업으로 분석되었다.

상장 에너지 공기업 경영 안정성 분석: 중위투표자이론의 관점에서 (An Analysis of Operational Stability of the KOSPI-listed Energy Public Enterprise from the Perspective of Median Voter Theory)

  • 김영신
    • 자원ㆍ환경경제연구
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    • 제32권2호
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    • pp.77-105
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    • 2023
  • 본 논문은 상장 에너지 공기업의 경영 안정성에 대해 중위투표자이론의 관점에서 분석한다. 2011~2022년 기간 동안 KOSPI에 상장된 한국가스공사, 한국전력공사, 한국지역난방공사, 한국전력기술(주), 한전KPS(주)의 수익성과 안정성에 대해 분석하고, 일반 국민을 대리할 수 있는 중위투표자의 선호와 관련이 있는지 실증분석을 수행한다. 상장 에너지 공기업의 총자산 수익률, 매출액 영업이익률, 자기자본 순이익률로 대리되는 수익성과 자본 대비 부채비율로 대리되는 안정성을 분석한 결과, 근년 들어 상장 에너지 공기업의 경영 안정성은 악화되는 추세에 있는 것으로 나타났다. 또한 공기업의 경영 안정성이 중위투표자의 선호와 관련이 있음이 실증분석 결과로 나타났다. 중위투표자의 소득이 평균소득보다 낮을수록 공기업의 수익성은 하락하고 부채비율은 증가하는 결과를 보여준다. 본 논문은 중위투표자관점에서 공공·에너지 요금의 지나친 부담은 정부와 정치권의 요금 인상 억제의 유인을 강화시켜 공기업의 수익성은 하락하고 부채는 증가하는 결과를 초래할 수 있음을 시사한다.

A Study on the Required Characteristics of Collaborative Online Platform for Social Enterprises

  • Sun-Hwa Lee;Jong-Soo Yoon
    • 한국컴퓨터정보학회논문지
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    • 제29권7호
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    • pp.129-137
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    • 2024
  • 사회적 기업은 경제적 목적과 사회적 목적을 동시에 달성해야 하는 이중적 구조로 인해 높은 비용구조와 비효율적 운영, 대부분 인적 자원과 물적 자원이 부족한 상태에 놓여 있다. 이러한 문제를 해결하기 위하여 사회적 기업 간의 자원 및 정보 공유 등의 협업은 중요한 관리적 문제로 주목받고 있다. 이러한 사회적 기업 간의 공동 프로젝트 추진, 자원 부족(자금, 기술, 인력, 장비 등)의 문제 해결, 기업간 의사소통 채널 구축 및 유기적 정보공유 등을 원활하게 지원하는 수단으로서 온라인 플랫폼(online platform)의 구축 및 운영이 중요시되고 있다. 이러한 배경에 따라 본 연구는 사회적 기업의 협업을 지원하는 온라인 플랫폼의 요구특성이 기업의 특성(일반 특성, 협업 특성)에 따라 어떻게 달라지는가를 실증적으로 규명한 결과, 규모에 따라 통계적으로 유의한 수준에서 차이가 존재하고 있음을 확인할 수 있었다. 이러한 결과는 향후 국내 사회적 기업의 협업 지원 온라인 플랫폼의 관리방안 도출, 플랫폼을 이용한 협업 증대 방안 모색 등에 있어서 유용하게 활용될 수 있을 것으로 기대된다.

소상인 점포 이용 소비자의 라이프스타일(VALS)이 구전 효과에 미치는 영향에 관한 연구 (A Study on the Effects of Consumer Lifestyle(VALS) on Small Enterprises' Consumers WOM)

  • 최신혜;김영기;김승희
    • 유통과학연구
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    • 제15권12호
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    • pp.61-72
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    • 2017
  • Purpose - Despite that the importance of small enterprises' performance in the community has been magnified, no study has been conducted yet on the performance based on consumers directly faced by small enterprises. Accordingly, this study aims to investigate the relationship between the life styles of consumers who use small enterprises' stores by type and the word of mouth(WOM) effects, which are concrete behaviors of consumers. Research design, data, and methodology - The VALS classification system was utilized to classify the types of life styles of consumers who use small enterprises' stores. The consumers were divided into a total of four types. This study was intended to investigate the effects of the types of consumers on the word of mouth(WOM) effects of consumers who use small enterprises' stores along with the effects of consumers' perception of economic situations on their word of mouth(WOM) effects after using small enterprises' stores. Results - The results of the study indicated that among the types of consumers who use small enterprises' stores, the group that pursues faith and the group that pursues knowledge had positive (+) effects on favorable word of mouth(WOM) effects. However, the group that pursues trends and the group that pursues action were shown to have no effect and positive or negative perceptions of economic situations were shown to have no effects of the word of mouth(WOM) effects of users of small enterprises' stores. Conclusions - In this study, as a measure to create small enterprises' performance, word of mouth(WOM) effects on small enterprises' stores according to consumers' consumption behaviors were examined focusing on consumers. Through the study results, the groups of consumers who use small enterprises' stores by type that provide favorable word of mouth(WOM) effects were derived. And This Study aims to investigate the relationship between the four type life styles of consumer who use small enterprises' stores and the word of mouth(WOM) effect. Accordingly This study is significant in that it derived a measure to create small enterprises' performance centering on consumers and that it presented a cornerstone for the establishment of small enterprises at the government level.

효율적(效率的)인 마아케팅 정보(情報) 시스템 구축(構築) 방안(方案)에 관한 연구(硏究) (A Study of Information Systems Development for Marketing Strategy)

  • 원두희
    • 산학경영연구
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    • 제4권
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    • pp.355-383
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    • 1991
  • 1. The Purpose of This study research: The focus of marketing until recently has simply been on sales which means the transfer of goods from the producer to the consumer and on profits therefrom. However, the excess supply of goods due to the expansion of the economy and the resulting fierce competition between companies have changed the nature of marketing. Maximizing consumers' satisfaction and establishing marketing mix strategies for market subdivision and penetration into the target market are now significant roles of the marketing manager. In addition, with regard to company management, information within the company which had been collected, managed and processed sporadically indegrated manner. The purpose of this research on marketing information systems in connection with the above will be to seek ways enabling us to create an efficient and integrated information system for an entire company. 2. The Method and Scop of This Stdudy: Marketing information systems, as a part of management information systems, shall be examined based on relevant theoretical literature. The research process shall be generally developed as follows: 1) The basic structure of the marketing information systems, including its fundamental purpose and necessity, shall be examined. 2) The method for a specific plan shall be presented through fundamental marketing strategy concepts and marketing decision-making. 3) A general model shall be presented based on examinations of various mod els used for marketing information systems and on research of the models' relationship with management information systems. 4) The direction of development shall be presented as the basis for gradual development following examination of the scope, pertinent issues, and means of improvement of the marketing information systems. 3. Summary and Conclusion: As the competition among the enterprises has become keen and thus the management of the contemporary enterprises shows the tendencies of uncertainty as well as complexity, all the managers must make the correct and prompt decision of their mind. Otherwise, the danger which will lead to and failure in the failure in the business may befall to the enterprise. Though computer system and information related techniques have the endless potentiality for the improvement of the enterprise, those are granted only to the enterprise which will be able to manage the computer system and information related techniques. In the contemporary industrial society, the need to a managerial information system has been increasing because all the complicated information can be stored, disposed and managed by the efficient method. And the marketing information system is also the integrated system which has been formed and developed through the efficient mixture of all the constituent elements including the definition of marketing research as the definition of the information system has been enlarged due to the reason shown above. The common point of the two systems is the man machine system functioning to help the efficient decision of the mind by introducing the computer system on the basis of user manager centered thought in order to provide informations to be useful in operation and management of the organization and the function of the mind decision. The purpose for the marketing information system lies in making the utmost use of marketing information available in the course of the mind decision. The reason why the contemporary enterprises necessitate the marketing information system are as follows: 1) The stages of the business operation are expanded wide to the world. 2) As the living standards of the consumers have been on the rise, the enter prise has to satisfy the consumer's "wants" than simple "needs".

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