• 제목/요약/키워드: Profit/Cost analysis

검색결과 367건 처리시간 0.028초

가격인하 최적시기 연구: Jean Market을 대상으로 한 Decision Model를 중심으로 (The Optimal Timing of Markdowns: A Decision Model for Jean Market)

  • 곽영식;김용준;남용식;이진화
    • 한국의류학회지
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    • 제26권5호
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    • pp.606-617
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    • 2002
  • The purpose of this study is to develop a decision model that helps manufacturers and retailers determine the optimal timing of markdown in order to maximize their profit. An optimal timing decision model was developed based on three steps; conjoint measurement, scenario analysis and simulation. Data were collected from the sample of 149 out of 170 undergraduate and graduate students in Seoul in 1997. From the Jeans market, 8 brands; Levi's, lee, Guess, Calvin Klein, Pintos, Get used, MFG, and Basic, were selected as competitors for this study. In the conjoint measurement, respondents estimated the level of preference, from 1 to 100, for each item in which brand, price, style, and colors were used to explain product characteristics. Then, in order to reflect competitive situation in Jeans market, four types of scenarios were developed. In each scenario, simulations were applied to decide optimal timing of markdowns that leads to maximal profitability and sales volume. The profit was calculated based on the equation; Profit = Jean's market volume x market share of each brand - cost, where market volume was obtained by integral calculus for market utility function, and market share by logit value of part-worth from the conjoint analysis. For the purpose of the parsimony of the research, costs and the level of markdown were fixed to 30% of the regular price. In results, the optimal timing decision model identified 3 different types of brands. The brands that do not need to take markdown were Ievi's, MFG, and Basic Jeans characterized by the highest brand power and the highest price zone. The brands that needed to take early markdowns were Guess, Lee, Calvin Klein, and Get Used with the intermediate level of brand power and price. The brand that need late markdown was Pintos with the weakest brand power among the competitors and the lowest price. The optimal range of markdown remains for further research.

광 가입자 망 진화를 위한 기술 경제성 평가 (A New Techno-Economic Modeling and Analysis for FTTH Optical Access Networks)

  • 이영호;함태훈;김영진;한정희
    • 산업공학
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    • 제18권3호
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    • pp.277-287
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    • 2005
  • In this paper, we deal with a new techno-economic modeling and analysis for optical access networks. In deploying the fiber-to-the-home (FTTH) architecture, network planner needs to consider the following techno-economic issues: when do we need to upgrade existing local access network to FTTH network? how much do we invest to maximize profit? In order to answer these techno-economic questions, we need to consider the impact of emerging technologies and business environment. Toward this end, we develop a new techno-economic modeling to deal with the inherent complexity of technology evolution and cost economics. In particular, the new modeling approach provides us with an techno-economic analysis of technology alternatives such as ethernet passive optical network (E-PON) and wavelength division multiplex passive optical network (WDM-PON). In this analysis, we focus on the impact of critical factors such as the cost characteristic of proposed architecture and digital subscriber line (DSL) subscriber's churn-in to FTTH service and churn-out. We develop mixed integer-programming models for finding the evolution path of local access networks to broadband network architectures.

품질비용관리시스템 구축을 통한 품질비용 개선효과 및 성과에 관한 사례연구 (A case study on the improvement effects of quality cost by establishing a quality cost management system)

  • 이욱기;김주완
    • 대한안전경영과학회지
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    • 제14권1호
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    • pp.189-200
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    • 2012
  • Many companies have endeavored to build a quality cost management system in order to be more productive business organization. This study shows the detail procedures of constructing a quality cost management system which is believed to be appropriate for their business system. That is, the method to calculate the quality cost and the linking logic between the quality improvement and its financial impact are explained based on a particular industry case. In this sense, the changes of business performance measures such as market share, customer satisfaction, etc. were analyzed in the longitudinal perspective for the consecutive 4 years (2003~2006). As the quantitative results of this study, the improvement activities based on the quality cost management system resulted in the 32% reduction of quality cost and the 121% increase of business profit, compared 2005 with 2006. In the qualitative perspective, the successive practice of quality cost reduction and the job information sharing in business unit were obtained by providing the best practices and bench-marking cases. Finally, the customer satisfaction has increased so that the customer-friendly management system has been accomplished. With these efforts, the 3.4% increase of the market share and the 3% increase of the customer satisfaction were obtained in 2005. As the future study, the current study can be extended to the concept of COPQ (cost of poor quality) which focuses on the hidden quality cost of the whole business activities. Such extension of analysis will help us understand the wider role of a quality cost management system in the business.

공사 진행단계별 기울기 추정을 통한 최종 공사비 및 공기 예측 (Prediction of Final Construction Cost and Duration by Forecasting the Slopes of Cost and Time for Each Stage)

  • 진의재;곽수남;김두연;김형관;한승헌
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2006년도 정기학술발표대회 논문집
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    • pp.137-142
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    • 2006
  • 비용과 공기는 수익과 직접적인 상관관계를 갖는 중요한 요소로 성공적인 프로젝트를 위해서는 이들에 대한 정확한 예측이 이루어져야 한다. 현재 최종 공사비와 공기 예측을 목적으로 EVMS(Earned Value Management System)가 범용적으로 활용되고 있지만, 기존에 제시된 공사비 및 공기 예측모텔은 선형적인 예측방식을 사용하기 때문에 예측결과가 부정확하고 시공업체의 성향, 프로젝트의 특성, 진도율에 따른 변화 등을 고려하지 못하는 한계가 있었다. 본 연구에서는 건설산업의 다양한 특성이 반영될 수 있도록 PB-S curve와 다중회귀분석을 이용한 진행단계별 공사비 및 공기의 기울기 예측모델을 제안하고 이를 동해 최종 공사비 및 공기를 예측하고자 한다. 이를 위하여 국내 건설업체로부터 23건의 도로공사 EVMS 자료를 활용하여 공사 진행단계별 기울기 예측을 위한 회귀분석방정식을 도출하고, 활용성을 검증하였다.

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총소유비용 분석을 이용한 전기차의 V2G 도입에 대한 연구 (Study on the Application of V2G for Electric Vehicles in Korea Using Total Cost of Ownership Analysis)

  • 김영환;이재승
    • 에너지공학
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    • 제24권2호
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    • pp.129-143
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    • 2015
  • 기후변화와 에너지안보에 대한 우려가 심화되면서 온실가스 감축을 위한 다양한 방안들이 제시되어 왔다. 특히 수송부문에서의 온실가스 감축은 핵심적인 정책목표로 논의되었으며. 최근 자동차 배기가스 배출 규제가 강화되는 추세에서 온실가스 배출이 없는 전기차(EV) 도입이 다각도로 조명을 받고 있다. V2G(Vehicle-to-Grid)기술은 전기차시장의 급격한 성장 전망으로 인한 전력수요증가에 대응하는 기술로써, 전기차 소유의 경제성을 높여줄 뿐만 아니라 전력망 안정성을 유지하며 전력부하의 분산효과도 기대되고 있다. 본 연구는 V2G를 적용한 전기차의 총소유비용을 산출하여 이를 내연기관차와 일반전기차와 비교하였다. V2G를 도입한 전기차는 연 평균 약 21만원의 수익을 발생하여 V2G 서비스 공급 기간동안 총 211만원의 수익을 얻게 되는 것으로 나타났고, 이는 운영기간동안 총 242만원의 비용이 발생하는 일반전기차와 비교해 약 453만원의 차이가 난다. 따라서 V2G 전기차의 총소유비용은 동급 내연기관차보다 10.2% 높고 일반전기차보다 6.1% 낮은 결과가 도출되었다. 보조금이 없을 경우 전기차는 아직까지 내연기관차에 비해 소유비용이 높지만 V2G 도입은 전기차의 상대적 경제성을 높여주는 것을 확인하였다. 따라서 V2G 도입에 있어서는 전력망과 관련 산업이 얻는 긍정적 효과를 함께 고려하여 정책적 검토가 이뤄져야 한다.

개선활동의 재무성과 달성/기여 효과 분석 (An Effect of the Improvement Activities on the Financial Performance)

  • 정규석
    • 품질경영학회지
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    • 제37권3호
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    • pp.1-9
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    • 2009
  • Top Managers are apt to do the decision making on the base of cost-benefit analysis. Therefore the return on quality is indispensable to get the commitment of the top managers on the quality programs. The monetary or tangible effects of the most improvement activities through the suggestion systems and the quality circle activities are computed and reported. In most cases the reported gains are much bigger than the input invested. In spite of the reported high return many top managers are doubtful about the truth of reports because the gains are not translated into the profit on the income statement. This paper discusses about the mechanism of individual improvement activities and analyze the system effect which sum the individual effect and the realization effect on the income statement during that period. This will help the top managers to commit on the quality programs with high confidence.

손해배상액(損害賠償額) 산정방식(算定方式)에 관한 비교연구(比較硏究) - CISG를 중심으로 - (A Comparative Analysis on the Methods of Quantifying Damages - Focused on the CISG -)

  • 배준일
    • 무역상무연구
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    • 제16권
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    • pp.59-81
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    • 2001
  • There are two methods of quantifying the damages when the contract is avoided. One is 'concret' assessment, the other is 'abstract' assessment. The former looks to the actual cost incurred by the aggrieved party in concluding a contract for the substitute transaction, while the latter is based on the market price. The concrete method of assessment forms the starting point in the Civil Law systems. In the Common Law systems, it is likewise available. The aggrieved party is entitled to recover the difference between the cost of cover or (as the case may be) the proceeds of resale and the contract price. Both systems also recognize the abstract method of assessment. If the aggrieved party does not resell or cover, damages are equal to the difference between the price fixed by the contract and the market price. The CISG and the UNIDROIT Principles recognize expressly both concrete and abstract methods. Under the relevant articles, the aggrieved party can recover the damages assessed by one of the methods as well as any further damages such as loss of profit, incidental and consequential damages.

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Development of a Low-cost Solar Fish Dryer in Context to Fish Drying in Bangladesh

  • Alam, A.K.M. Nowsad;Khan, M.N. Absar
    • 한국해양바이오학회지
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    • 제2권1호
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    • pp.23-33
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    • 2007
  • The constraints of traditional fish drying in Bangladesh have been reviewed and an effective solar fish dryer was developed with the small-scale processors and fishermen using locally available cheaper materials in order to dry fish in coastal region. After successful field testing, new solar dryer was demonstrated within the community in 3 different locations of Cox's Bazar for several batches of operations in each location from late September to March and found very effective in terms of architectural suitability, operational feasibility, technical efficiency, out-put quality (good texture, colour, flavour and long storage time), user's acceptability, commercial viability and environmental adequacy. A simple cost-profit analysis was done with the community operated products, which indicates that the new solar fish dryers could be operated profitably in coastal regions where sun-light and air flows are abundant.

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경제적(經濟的) 검사방식(檢査方式)의 채택(採擇)을 위한 계량적(計量的) 접근방법(接近方法)의 유형(類形)과 그 특징(特徵)의 비교(比較) (A Study on the Mathematical Models for determining the Economic Inspection Plan and It's Characteristics)

  • 이상용
    • 품질경영학회지
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    • 제7권2호
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    • pp.17-21
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    • 1979
  • There are many kinds of the mathematical models which are developed for choosing the economic inspection plan. The aim of this paper is to classify these mathematical models, and to examine their characteristics. The mathematical models for choosing the economic inspection plan can be classified into three groups. The first of it is the break-even analysis, the second group of the model is to choose the inspection plan so as to minimize total sampling inspection cost function, and the third group of it is the model to choose the inspection plan which maximize the profit function of the sampling inspection. As a result of examining the characteristics of this classified group of the models the model to choose the inspection plan which minimize total sampling inspection cost is more economical than the other models.

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IT 투자 정당화 요인에 관한 연구 (A Study on the Factors for IT Investment Justification)

  • 최재영
    • 디지털산업정보학회논문지
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    • 제11권4호
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    • pp.177-187
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    • 2015
  • Although actual business environment is getting difficult and hard, IT companies tend to shy away from of annual investment. Many firms have already reached the 25 percent level. However, the profit and the result of their annual investment needs to be evaluated objectively. IT investment analysis usually proceeds by comparing benefits and costs of an IT investment. Much of the problem derives from the historical treatment of IT as an overhead expense rather than a capital asset. What is most worrying about the current situation is the pressure to take a very short-term view of IT. Therefore, this research aims to analyses and justify the necessity of Visionary IT Investment. For this, it is crucial to identify the factors, which affect positively Visionary IT Investment and understand the role of CIO and explain the result of Visionary IT Investment, which is differed to related business and by different business environment. As a result of this study, the legitimacy of IT Investment is proved through analyzing the business value of not investing and cost-avoidance strategies.