• 농업과학연구
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• 제42권3호
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• pp.285-291
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• 2015

Many Koreans have the question about the price of food: whether the price of Korean food is reasonable or not? Even though some previous studies tried to discuss and analyze the price system of Korean food, few papers clearly present the implication about production cost or marketing margin of processing food. The purpose of this paper is to measure and analyze the production cost and marketing margin of tofu and kimchi, which are one of the main food in Korea, through the raw-data of FIS, KAMIS, and other data from Korean business area. The results of studies present a few findings as follows: First, the proportion of labor cost in the production cost is very important factor and need to be decreased for the lower consumer price. Especially, the lower proportion of labor cost in kimchi industry should be important issue, even though the reduction of proportion of labor cost in kimchi industry is not easy in the real world. Second, each marketing channel of processed food shows different marketing margin. Therefore, Korean government need to increase the level of competition of marketing channels, which makes each business is forced to decrease the marketing margin to survive the market competition in Korea.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.149-158
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• 2020

The purpose of this study was to investigate the impact of corporate governance index on the cost of equity in companies listed on the Tehran Stock Exchange. This study collects data from 975 observations during the period 2012 to 2018 to test the hypotheses using multiple linear regression model for the panel data. In this research, the independent variable of corporate governance index comprises of 27 specific corporate governance attributes. The results of hypothesis testing showed that corporate governance has a negative and significant effect on the rate of capital cost. In other words, the quality of corporate governance can lower the rate of capital cost. This result suggests that, by using a powerful corporate governance system and by declining the information asymmetry (increasing transparency) and agency conflict, we would be able to enhance the quality of financial reports. It would strengthen the capital market, attract financial suppliers and investors, and absorb the required financial resources of the firm by a lower rate. The findings of the study suggest that companies are able to reduce the cost of equity by establishing strong corporate governance. This conclusion suggests the importance and effectiveness of corporate governance in the cost of equity.

• 보건행정학회지
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• 제2권2호
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• pp.131-151
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• 1992

The contents of prescription service were comparatively analysed between health centers(HC) and private clinics(PC). Medical chart review was done for 330 otu-patients diagnosed with upper respiratory tract infection(UR) of 120 adults and 90 children, and gastritis or duodenitis of 120 adults. Emphasis on comparison was the prime cost of medication which used in prescription service. The results were as follows; 1. The prime costs fro the medication per visit of HC group were significantly higher than PC group in all three diseases, and the out of pocket payments of patients per visit were significantly lower in the HC group than PC group. 2. The reason for high prime costs of medication per visit of HC in adult case of URI were due to the idverse use of medication and long prescription period per visit. And high medication costs in children cases of URI in HC group were due to the longer prescription day. In cases of gastritis, the prime cost of medication was also higher because of longer prescription period and the higher prime cost of medication. The proportions of medications for injection in the HC and PC groups showed similar features. 3. In depth analysis of the prescription services showed the differences of the contents of medication. In adults cases of URI, the averaged cost of oral medication was significantly lower in HC group, but that of medication for injection was higher in HC group. In children cases of URI, the averaged cost of oral medication and medication for injection was lower in HC group than in PC group. But in the cases of gastritis it was was higher in HC group than in PC group. The prescription periods were longer in HC group than in PC group in all three diseases. As a conclusion prime medication cost and quality of prescription services of HC group were higher than PC group. In terms of health care the cost containment and quality assurance in physician visit for common disease, public sector utilization is good option for those perspectives. But it should not be generalized unless future study about structure and outcome research for quality assurance.

• 한국산학기술학회논문지
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• 제20권6호
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• pp.483-488
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• 2019

본 연구는 높은 수익비용대응이 자기자본비용을 감소시키는지 먼저 살펴보고 재량적 발생액과 자기자본비용에 미치는 영향을 검증하도록 한다. 선행연구에 의하면, 수익비용대응이 높을수록 이익의 질이 높은 것으로 나타났다. 이익의 질이 높을수록 정보위험이 낮고, 정보위험이 낮으면 기업의 자본비용은 감소할 것이라고 하였다. 재량적 발생액은 서로 상반되는 두 개의 역할을 한다고 하였다. 첫째 경영자는 재량적 발생액을 사용하여 기업의 미래에 대한 정보를 정보이용자에게 제공하므로 이익정보의 유용성을 제고시키는 역할을 한다고 보았다. 둘째 경영자는 재량적 발생액을 의도적으로 사용하여 이익을 왜곡시키고 정보이용자에게 잘못된 정보를 제공하므로 이익정보의 유용성을 감소시킬 수 있다고 보았다. 이러한 선행연구의 결과를 비추어 볼 때, 먼저 수익비용대응이 높을수록 자기자본비용이 감소하는지를 살펴본다. 높은 수익비용대응이 수행된 기업의 경우 재량적 발생액을 이용하여 자기자본비용을 감소시키는지를 살펴본다. 연구결과, 수익비용대응이 높을수록 자기자본비용이 감소하는 것으로 나타났다. 수익비용대응이 높은 기업들은 재량적 발생액을 이용하여 자기자본비용을 감소시키는 것으로 나타났다.

• 품질경영학회지
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• 제28권4호
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• pp.194-203
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• 2000

This paper is concerned with an economic selection of both the process mean and the lower limit for a continuous production process with the quadratic loss function. It is assumed that the quality characteristic is normally distributed with a known variability. A profit model is developed which involves selling price, production cost, reprocessing cost and the cost which is incurred by imperfect quality. Methods of finding optimum values of the process mean and the lower limit are presented, and a numerical example is given.

• Journal of Animal Science and Technology
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• 제48권1호
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• pp.115-122
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• 2006

밭에서 호밀에 경운방법과 비료종류를 달리하였을 때 사초의 생산성, 품질 및 생산비를 비교하기 위하여 수행하였다. 본 시험은 2×2=4요인 시험으로 경운방법은 경운과 무경운을 두었으며, 비료종류는 화학비료와 퇴비를 두었다. 호밀의 건물률, TDN 수량 및 CP 수량은 처리간에 유의적인 차이가 없었으나, 경운의 건물수량은 무경운보다 많았다(P<0.01). 한편 비료종류에서는 화학비료의 건물수량, TDN 수량 및 CP 수량이 퇴비보다 많았다. 호밀의 조단백질 함량은 무경운이 경운보다 높았으나((P<0.05), 비료의 종류에서는 처리간에 유의적인 차이가 없었다. 호밀의 NDF, ADF 및 TDN 함량은 처리간에 유의적인 차이가 없었다. 호밀의 면적당 생산비는 경운이 무경운보다 많았으나, 원물, 건물 및 TDN 1kg당 생산비는 무경운이 많았다. 한편 비료의 종류에서는 화학비료의 면적당 생산비가 퇴비보다 많았으나 원물, 건물 및 TDN 1kg당 생산비는 화학비료가 적었다. 이는 경운과 화학비료가 무경운과 퇴비보다 사초수량이 많았기 때문이다. 이상의 시험결과를 볼 때 경운방법과 비료종류는 호밀의 품질보다 사초수량에 많은 영향을 미쳤다. 경운과 화학비료가 무경운과 퇴비보다 호밀의 1kg당 생산비가 적었는데 이는 경운과 화학비료의 사초수량이 다른 처리구보다 많았기 때문이다.

• 한국주거학회논문집
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• 제23권2호
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• pp.69-77
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• 2012

The purpose of this study was to explore housing cost burden of young single- or two-person households in the United States who have recently moved for job-related reasons. Total 580 households were selected from 2009 American Housing Survey public-use microdata for data analysis. The findings are as follows: (1) Targeted single-person households were characterized as younger households with higher educational attainment, lower household income, and greater proportion of renters, multifamily housing residents and households with housing cost burden than other households; (2) two-person households showed a higher income level and lower housing cost burden; (3) characteristics that showed significant influences on housing cost burden were household size, householder's age, gender, race and educational attainment, household income level and tenure type; and (4) a linear combination of household size, household income, whether or not a low-income household, residency in metropolitan area, and home structural type were found to be most efficient to predict a single- or two-person household's housing cost burden regardless of the household size.

• 한방안이비인후피부과학회지
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• 제23권1호
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• pp.260-269
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• 2010

Background : Bojungikgitang(BJT) and Banhabaekchulchonmatang(BBT) are known to treat the tinnitus patients, which were registered Korean National Health Insurance coverage lists. Objective : Few studies have evaluated economic benefits of both herbal medicines. This research is to investigate the cost-effectiveness of Bojungikgitang(BJT) and Banhabaekchulchonmatang(BBT) in chronic tinnitus patients over nineteen years old. Method : We built the decision tree model of chronic tinnitus and executed the deterministic analysis and threshold sensitivity analysis based on randomized clinical trial. Effectiveness was measured in quality-adjusted life-years(QALYs), and costs were in 2009 KRW(South Korean Currency). The perspective is societal, time horizon is 10 weeks, and Korean willingness to pay threshold is assumed to 20,000,000KRW. Results : In the base case analysis, BJT treatment resulted is better outcomes as low cost, so BJT is dominant medicine and BBT is dominated. But both cost per QALYs (BJT is 3,120,339KWN per QALY, BBT is 3,505,780KWN per QALY) are lower than the threshold, that could be covered by Korean National Health Insurance(KNHI). Conclusion : This study results showed that BJT was more cost-effective than BBT treating tinnitus patients for 10 weeks, and the cost per QALYs of both alternatives were lower than Korean national threshold.

• Korean Chemical Engineering Research
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• 제47권1호
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• pp.65-71
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• 2009

본 연구에서는 상용모사기를 이용하여 100 MWth 매체순환연소(CLC) 복합발전 플랜트의 성능 및 경제성 평가를 수행하였다. 원료로는 천연가스와 합성가스를 고려하였으며 원료에 따른 성능 및 발전단가를 비교, 분석하였다. 천연가스와 합성가스를 사용하는 경우 모두 발전 효율은 53~54% 수준으로 평가되었으며 이는 기존 연구와 부합하는 결과임을 확인하였다. 경제성 분석을 위해서 Chemical Engineering Plant Cost Index와 Guthrie 방법을 사용하여 장치비를 산정하였으며 합성가스의 저위발열량이 천연가스보다 낮기 때문에 장치비가 다소 높은 것을 확인하였다. 연료의 종류에 따른 발전단가 계산 결과 합성가스의 가격이 5.3 $/GJ 정도 되는 경우에 천연가스를 이용하는 경우의 발전단가인 5.8 ¢/kWh보다 낮아지는 것으로 나타났다.

• 산업경영시스템학회지
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• 제39권3호
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• pp.47-55
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• 2016

The proliferation of the Internet and related technologies has led to a new form of distribution channels, namely online retailers. The conventional offline and the new online retailers have different transaction costs perceived by the consumers in the following perspectives: the accessibility to the product information, the traffic cost and the opportunity cost for the time to visit the store, the delivery time and the possibility of 'touch and feel' to test the quality of the product. In particular, the online retailers have lower distribution cost structure in that they do not have physical stores, which results in lower selling price. Thus they continuously offer price competition against offline retailers using the lower selling cost as competitive weapon. Moreover the emergence of the social commerce is likely to intensify the competition between the online and offline retailers. To survive in this fierce competition, the offline retailers are trying to defend their business interests by sticking to offline transaction in anticipation of increased customer loyalty, customer's preference for 'touch and feel' style shopping, and others. Despite of these efforts, customers who touch and feel a product in an offline store but purchase the product through an online retailer are increasing. To protect such customers, recently, some of the offline retailers began to provide the mobile discount service (MDS) which enables the offline customers to purchase a product at a discounted price through the mobile applications. In business competitions, the price discount strategy is usually considered to secure more market share at the cost of lower profit. In this study, however, we analyze the effect of MDS as a weapon for securing more profit. To do this, we set up a game model between the online and offline retailers which incorporates the effect of the MDS. By numerically analyzing the Nash equilibrium of the game, some managerial implications for using the MDS for more profit are discussed.