• 경영과정보연구
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• 제36권4호
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• pp.21-32
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• 2017

최근 국내에 진출한 다국적 기업들의 극명하게 대조되는 행태가 논란이 되고 있다. 본 연구는 해외 명품 패션브랜드 기업들이 높은 본국 배당 송금에 비하여 사회 기부활동 등 사회공헌도가 낮다는 언론 보도에 의하여 유명의류상호 기업들의 대리인 비용을 살펴보고자 하였다. 대리인 비용은 매출액 자산비율(AT), 영업비용 대비 매출액(OPEXP), EBITD 대비 총자산(EBITD)비율을 표본기업별로 구한 값과 2014년 지배구조등급으로 대상을 받은 S-OIL의 비율차이를 각각 구하여 3가지 차이비율의 공통된 속성을 변수를 산정하기 위하여 주성분분석(PCA)으로 공통변수를 추출하고 이 변수를 대리인 비용의 지수변수(ACI)로 선정하였다. 유명의류상호로 선정된 기업을 관심변수로 하고 대리인비용지수(ACI)를 종속변수로 하는 회귀분석을 실시하였다. 분석결과 유명의류상호로 선정된 기업은 판매비와관리비 분야에서 대리인비용이 높게 나타나고 수익성 분야에서 대리인비용이 낮게 나타났다. 그러나 주성분분석에 의한 전체적인 대리인비용은 일반기업과 차이기 나지 않는 것으로 나타났다. 민감도 분석으로 표본집단과 동일한 재무적 특성을 가진 기업들을 PSM방법으로 1:1 matching 표본을 구성하여 비교분석한 결과 판관비 부문에서만 유명의류상호기업의 대리인비용이 높게 나타났다. 추가 분석으로 유명의류상호기업에 국한 하지 않고 211개 산업군에서 브랜드파워 1위로 선정된 기업을 대상으로 대리인비용을 차이를 확인한 결과 본 분석의 결과와 동일한 것으로 나타났다. 본 연구의 결과는 국내에서 최초로 유명의류상호기업의 대리인비용을 분석하여 실증적 결과를 제시하였다는 점에서 의의가 있다고 할 것이다.

• 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.

• 지식경영연구
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• 제14권3호
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• pp.37-54
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• 2013

Technology standards have gained importance as global market becomes more competitive. Since a technology acknowledged as a standard brings significant benefits to the developer firm, firms in the IT industry tend to pursue standardization for the technology, being it proprietary or open. However, the paths or strategic implications are seldom discussed in academia. Therefore, our study uses iPhone of Apple, one of the proprietary standards successes, to further understand corporate strategies over two standard choices. Our case study suggests that iPhone's entry timing was optimal for creating a new mobile environment. Design excellence and user-friendly interface increased networking effects and switching costs among consumers. Apple developed independent mobile operating system (iOS) through improvement on the existing operating system. During the process, Apple chose proprietary standard and, by installing the same UX on its sibling products such as iPod Touch or iPad, overcame the subsequent problems that might arise from the limited use of iOS. Based on the capability of concurrently developing both hardware and software, Apple connected operating system, machine, and contents, which deems to contribute to its proprietary standards success. We argue that this strategy should be considered for firms which plan proprietary standard strategy.

• 동력기계공학회지
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• 제19권6호
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• pp.39-46
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• 2015

With rising fuel costs and the depletion of fossil fuels, electric vehicles of high efficiency has been increasing interest. although high-performance battery continually is developing, Electric vehicles is not satisfied with the characteristics of the environment. In this study, By using the current fuel economy testing methods(5-cycle test), until the fully discharged battery electric vehicles is evaluated for a variety of environmental and operating conditions. As a result, Electric vehicles showed a low energy consumption efficiency in low temperature and rapid acceleration, deceleration in the operating environment compared with normal temperature.

• 대한조선학회논문집
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• 제32권2호
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• pp.10-21
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• 1995

본 논문에서는 설계자에게 보다 많은 정보를 제공할 수 있는 다목적함수 최적화방법을 이용하여 선박의 주요치수를 최적화하였다. 최적화에서 운항비와 건조비가 경제성에 미치는 영향을 보다 상세히 분석하기 위하여, 건조비와 운항비를 각각의 목적함수로 하여 다목적함수 최적화를 수행하였고, RFR은 종속함수로 계산하여 변화경향을 분석하였다. 최적화를 위한 설계모델로는 운항거리가 비교적 긴 항로에 대하여, 선속이 빠르며 다른 선종에 비하여 건조비가 높은 액화천연가스 운반선을 대상으로 하였다.

• Journal of Advanced Marine Engineering and Technology
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• 제24권4호
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• pp.427-434
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• 2000

In tradition, there have been two kinds of drying methods, which are sun drying and artificial drying. The sun drying method which has been adopted traditionally has been replaced by the hot-air drying method which is one of the most general methods of artificial drying, with its simple drying system, low initial cost of drying plant, and easy operating method. But the hot-air drying method has some defects; (1) much energy loss happens due to the discharge of hot air during the drying process, (2) control of drying rate is not easy on account of changing relative humidity of inlet air for uniform hot air temperature, (3) high temperature of foods in drying process brings about the production of low-grade drying products. Vacuum drying takes advantage of energy saving and mass production because it reduces the drying time by increasing the drying rate under low temperature condition. The aim of this paper is to develop the low temperature vacum dryer, with low initial investments and operating costs, easy operating method and trouble-free operation.

• 대한안전경영과학회지
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• 제17권3호
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• pp.221-229
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• 2015

The economy is advancing at quite a bit is the role of the Distribution Center, a rise is evolving and mullyuryang Any existing storage facilities were not creating added value from contact with the customer service centers play the role. In order to increase its market competitiveness also pl approach to three in order to enforce cost savings and run. But by industry, the goods, operating characteristics of the cooperating in order to differentiate themselves with the operating process of improvement of operating system, including costs and took lots of time of service.Quality is lower ; all were missing. Such logistics centers, standard management model to address a little bit problem with highest academic. I want to try send it to, each product-category's industrial and business forms, standardisation is really a difficult situation, current study is further progress all you if you are The process managed to turn component is sure that we will be able to be judged.

• 항공우주시스템공학회지
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• 제17권5호
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• pp.1-10
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• 2023

본 연구는 무인항공기에 대한 계획창정비의 최적 주기결정 목표 하에, 신뢰도 및 정비도 분석결과를 활용하여 신뢰도 및 정비도 기반 시뮬레이션과 운영유지 비용분석을 통해 계획창정비 수행의 효용성 (경제성)을 검증하였고, 무인항공기 운영의 효과성과 유지관리 비용의 균형을 맞추는 최적의 계획창정비 주기를 제시하였다.

• 보건교육건강증진학회지
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• 제6권2호
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• pp.23-39
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• 1989

There have been a lot of considerable. discussion and debate surrounding the management model in the health insurance management system and opinions regarding the management operating cost. It is a well known fact that there have always been dissenting opinions and debates surrounding the issue. The management operating cost varies according to the scale of the management organization and component members characteristics of the insurance carrier. Therefore, it is necessary to examine and compare the management operating cost to the simulated management models developed to cover those eligible for the health insurance scheme in this country. Since the management operating cost can vary according to the different models of management, four alternative management models have been established based on the critical evaluation of existing theories concerned, as well as on the basis of the survey results and simulation attempts. The first alternative model is the Unique Insurance Carrier Model(Ⅰ) ; desigened to cover all of the people with no classification of insurance qualifications and finances from the source of contribution of the insured, nationwide. The second is the Management Model of Large-scale District Insurance Carrier(Ⅱ) ; this means the Korean society would be divided into 21 large districts; each having its own insurance carrier that would cover the people in that particular district with no classification of insurance qualifications arid finances as in Model I. The third is the Management Model of Insurance Carrier Divided by Area and Classified with Occupation if Largescale (Ⅲ) ; to serve the self-employed in the 21 districts divided as in Model Ⅱ. It would serve the employees and their dependents by separate insurance carriers in large-scale similar to the area of the district-scale for the self-employed, so that the insurance qualifications and finances would be classified with each of the insurance carriers: The last is the Management Model of the Multi - insurance Carrier (Ⅳ) based on the Si. Gun. Gu area which will cover their own self- employed people in the area with more than 150 additional insurance carriers covering the employees and their dependents. The manpower necessary to provide services to all of the people according to the four models is calculated through simulation trials. It indicates that the Management Model of Large-scale District Insurance Carrier requires the most manpower among the four alternative models. The unit management operating costs per the insured individuals and covered persons are leveled with several intervals based on the insurance recipients. in their characteristics. The interval levels derived from the regression analysis reveal that the larger the scale of the insurance carriers is in the number of those insured and covered. the more the unit management operating cost decreases. significantly. Moreover. the result of the quadratic functional formula also shows the U-shape significantly. The management operating costs derived from the simulated calculation. on the basis of the average salary and related cost per staff- member of the Health Insurance Societies for Occupational Labours and Korean Medical Insurance Corporation for the Official Servants and Private School Teachers in 1987 fiscal year. show that the Model of Multi-insurance Carrier warrants the highest management operating cost. Meanwhile the least expensive management operating cost is the Management Model of Unique Insurance Carrier. Insurance Carrier Divided by Area and Classified with Occupation in Large-scale. and Large-scale District Insurance Carrier. in order. Therefore. it is feasible to select the Unique Insurance Carrier Model among the four alternatives from the viewpoint of the management operating cost and in the sense of the flexibility in promoting the productivity of manpower in the human services field. However. the choice of the management model for health insurance systems and its application should be examined further utilizing the operation research analysis for such areas as the administrative efficiency and factors related to computer cost etc.

• 한국경영과학회지
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• 제1권1호
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• pp.111-125
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• 1976

This study investigates the one-year performance of the Seoul Metropolitan Rail Transit(SMRT) operation. It intends to provide a basic understanding for railway operation in Seoul Metropolitan Area and thereby for making rational transport policy. The paper is conceptually comprised of four sections; analysis of passenger travel characteristics; SMRT costing and traffic cost function: its operating characteristics in terms of finance and utilization; primary social benefits of SMRT and suggestions. In the first year of operation (1974), the average daily traffic was about 335,000, After the drastic increases of fare in both Subway and KNR rail-lines, the travel volume has been cut by almost 10 percent, though most pronounced on intra-Subway line. The spatial distribution of passengers indicates that travelers use the SMRT line mainly for uninterrupted direct travel toward the CBD. In the prospective costing, the opereting expenses are divided into three groups; those which vary directly with volume; those partially variable with volume; and those entirely unrelated to volume change, With this information, cost function was derived for varying schedules of operation. Primary social benefits of the SMRT are assessed, though preliminary. Account should be taken of the nature of common costs of the SMRT in fare-rate making, especially when much of the operating expenses are accounted for by the fixed costs such that the revenue may not readily turn into break-even. The accounting results of the one-year operation coincide reasonably well with the prospective costing estimates. According to the findings of this annd another travelers' behavior studies, managerial effort would bring more revenue gain to the SMRT than fare increase does, not to speak of greater social benefits by so doing.