• 경영과정보연구
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• 제34권3호
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• pp.179-196
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• 2015

본 연구는 경영자의 회계성과에 근거한 보상의 크기에 따른 유형자산 및 연구개발 투자와 이익조정 사이의 관계에 미치는 영향에 대하여 연구해 보고자 한다. 구체적인 연구 목적은 투자(유형자산 및 연구개발 투자)와 이익조정 사이의 관계에 회계성과에 근거하여 지급되는 경영자 보상의 크기가 미치는 영향을 분석하고, 나아가 기업 특성별(첨단산업, 경영자보유지분율, 부채비율)에 따른 투자와 이익조정 사이의 관계에 회계성과에 근거한 경영자 보상의 크기가 미치는 영향을 분석하는데 있다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 기업 특성별로 연구개발 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되는지를 분석한 결과 첨단산업 소속여부의 경우에는 연구개발 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되지 않는 것으로 나타났으나, 경영자 보유 지분율, 부채비율의 경우 연구개발투자와 이익조조정 사이의 관계에 경영자 보상의 영향이 더욱 강력해지는 것으로 분석되었다. 둘째, 기업 특성별로 유형자산 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 강화되는지를 분석한 결과 유형자산 투자와 이익조정 사이의 관계에 경영자 보상이 미치는 영향이 첨단산업 소속여부에 따라 차이를 보이지 않았으나, 경영자 보유지분율과 부채비율이 높을 경우 유형자산 투자와 이익조정 사이의 관계에 경영자 보상의 영향이 더욱 강력해지는 것으로 분석되었다. 본 연구를 통해 산출된 분석결과는 연구개발 및 유형자산 투자를 해야 하는 기업들에 대해 우리나라 실정에 맞는 경영자 보상 설계가 필요하다는 점에서 이론적 혹은 실무적으로 다양한 함의를 제공할 수 있을 것으로 기대된다.

• 보건의료산업학회지
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• 제10권3호
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• pp.13-25
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• 2016

Objectives : The purposes of this study was to analyze business performance of university hospitals for the past 10 years. Methods : Management and finance data from 2005 to 2014 were collected from balance sheets, income statements and annual reports from 27 university hospitals. The dependant variable used was profitability which included return on assets, operating margin and net profit to gross revenues 1. The independent variables were general characteristics, liquidity, stability, activity and financial ratios. Results : University hospitals over the last 10 years had achieved good management performance. Using financial leverage, patient revenues, operating profit, nonpatient revenues, total assets and total debt, the total amount had increased by more than double. The ratio of fixed liability and fixed assets turnover was found to have a significant positive (+) effect on management performance in the years 2012-2014. Conclusions : Based on these results, this study suggests a more in-depth analysis using fixed liabilities and fixed assets.

• 산업공학
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• 제15권3호
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• pp.279-285
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• 2002

A break-even analysis is a method used widely for profit planning or decisions in most companies. It is useful tool in financial studies because it is simple and offers useful insights from a modest amount of data. Although it is widely used, it has some weaknesses. It is limited in particular to the analysis for a short term time horizon or one period. We suggest a new break-even procedure to analyze projects with a long term time horizon as keeping the simplicity of a conventional break-even analysis. We will make efforts doing to include actual data for a cost or an income as much as possible rather than developing a mathematical model to improve unreality of a traditional break-even analysis. Also, we will use the spreadsheet software to solve problems.

• 품질경영학회지
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• 제36권2호
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• pp.20-27
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• 2008

Tolerance design has been identified as an important research area and a number of models have been proposed in the literature. This paper investigates the effect of limited capacity on tolerance design for products with nominal-the-best type (N-type) quality characteristics. The model is developed under the assumption that the reprocessed and nonreprocessed items are produced by the same manufacturing process and therefore their quality characteristics are identically and independently distributed. Profit models are constructed which involve four price/cost components; selling price, cost incurred by imperfect quality, reprocessing and quality inspection costs. Methods of finding the optimal tolerance limits are presented, and a numerical example is given. Sensitivity analyses are also performed to study the effect of a process standard deviation on this model.

• 자원ㆍ환경경제연구
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• 제10권3호
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• pp.413-431
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• 2001

Previous analyses of deposit-refund systems (hereafter DRS) mosty concerned consumer-paid DRS. While there has been a trend to put more emphasis on the producers' responsibility in recycling, especilly in Europe, and the supplier-paid DRS has been enforced in Korea during the past decade, little attempt has been made to analyse rigorously the nature of the supplier-paid DRS. This paper looks into the effects of the supplier-paid DRS on firm behaviors and profits under the oligopolistic market structure. It is shown that, in the cournot model where firms strategically interact each other, when the deposit rate is high enough, firms' profit increase as the deposit rate rises. Furthermore, where the number of firms are sufficiently large, it can happen that, as the deposit rate increases, both social welfare and firms' profit improve.

• 한국병원경영학회지
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• 제5권1호
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• pp.24-39
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• 2000

This paper aims to analyze the effects that marketing mix variables have on the marketing performance of pharmaceutical manufacturers. It examines how product characteristics, price, marketing channel and promotion effort influence the sales and market share of anti-ulcer drugs in the markets for clinics and hospitals separately. Empirical results from 29 products of anti-ulcer drugs show that sales in hospitals are affected by the profit per prescription to the physician, brand name drugs relative to generics, and the age of ingredients since its introduction to the markets. Profit per prescription to the hospital, relative price, age of ingredients and promotion effort have positive effects on the market share.

• 대한전기학회논문지:전력기술부문A
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• 제51권6호
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• pp.269-275
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• 2002

Recently, Korea's electric industry has experienced substantial changes in its structure and function including the introduction of competition in the generation sector. Korea is in the early stages of market competition where the market price is determined by generation costs. In the future, the market Price will be determined by generators'bids. Therefore, the generators'profit is determined by market pool price, the prospects of pool price are very important for new capacity investment decision made by generators and IPPS. This study analyzes hourly marginal costs and LOLP considering basic generation mix and characteristics develops the relationship of pool price and Profit by generation-type using the change in reserve margin, and proposes basic direction for profits variation and supply-demand analysis in the electricity market in future.

• 산업경영시스템학회지
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• 제6권8호
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• pp.73-79
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• 1983

Industrial management can be achieved in the improvement of productivities and goods qualities, only copy with international competition through technological renovation, This compels the renewal and augment of production equipments, for which more investment has to be projected. Equipment investment, However, has the possibility of assuring the expectation of profit, but the capricious reality of economical situation caused by inflation requires the precedent study of exmining, analyzing and assaying the effect of equipment investment for a long term. The resolution must depend on a technique of what is called engineering economy, which scrutinizes some samples of investment analysis under price fluctuations, which designates through a method of direct calculation that the only less scale of primal investment never bestows wider profit, and recognizes what contribution engineering economy has to the decision making of management.

• 산업경영시스템학회지
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• 제5권6호
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• pp.69-78
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• 1982

Traditional CVP (Cost-Volume-Profit) analysis employs linear cost and revenue functions within some specified time period and range of operations. Therefore CVP analysis is assumption of constant labor productivity. The use of linear cost functions implicity assumes, among other things, that firm's labor force is either a homogenous group or a collection homogenous subgroups in a constant mix, and that total production changes in a linear fashion through appropriate increase or decrease of seemingly interchangeable labor unit. But productivity rates in many firms are known to change with additional manufacturing experience in employee skill. Learning curve is intended to subsume the effects of all these resources of productivity. This learning phenomenon is quantifiable in the form of a learning curve, or manufacturing progress function. The purpose d this study is to show how alternative assumptions regarding a firm's labor force may be utilize by integrating conventional CVP analysis with learning curve theory, Explicit consideration of the effect of learning should substantially enrich CVP analysis and improve its use as a tool for planning and control of industry.

• 한국항만경제학회지
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• 제19권2호
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• pp.111-139
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• 2003

In this paper, the unbiasedness hypothesis cannot be rejected for JPY. It means that Japanese forward exchange market is efficient. This implies that there would not be an unusual profit from speculation. However, the unbiasedness hypothesis can be rejected for THB, HKD, IDR. It means that Asian forward exchange market is inefficient. This implies that there would be an unusual profit from all available information. This suggests that forward exchange rates cannot be an unbiased estimator of future spot exchange rate. This result explains that the actual pricing for forward rate is not based on the international financial market's pricing mechanism of interest rate parity theory, but rather depends upon that simple market expectations and aspirations.