• 수산경영론집
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• 제46권2호
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• pp.13-29
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• 2015

The abalone aquaculture has been very rapidly developed in Korea. Annual production quantity was less 200 tons before 2000th, it have been increased to over 9,000 tons in 2014. Also Abalone export amounts have been over 20 million dollars. The reason of rapid growth of Abalone aquaculture in Korea is due to high level profit ratio. Then now many fishing officers and other aquaculture fishers want to participate with abalone aquaculture newly. However Recent Abalone aquaculture in Korea is faced some problems. Aspects of production environmental status of fishing grounds are more aggravate, and then abalone aquaculture is exposed to various disease, and death rate of young abalone is higher. And aspect of management, the aquaculture cost is more increase. The demand of abalone also is depressing recently, this cause to come down the production price. In this viewpoint, Management analysis of abalone aquaculture in Korea is helpful for decision making of general aquaculture fisher want to participate newly. The analysis is practiced two aspects. One is index analysis, and the other is Break-even-point(BEP) analysis. The result of index analysis, average net profit rate has shown 28.0%, however the Regional difference has excessive. That is, Wando(major) has shown 39.4%, and Haenam province has shown 14.2%. On the other hand, the more scale has shown higher profit rate by aquaculture scale. And the result of BEP analysis, average has shown 93 cage number per abalone aquaculture household, and Wando(major) has shown 56 cage number, Haenam province has shown 131 cage number. The lower production abalone price of recent means higher BEP level.

• 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.

• 전기학회논문지
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• 제60권11호
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• pp.1993-1999
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• 2011

Today, the power utilities is setting on the slow load growth and the aging of power equipment, and then could spend the efforts on the stability of system performance. Asset management may be defined as the process of maximizing corporate profit by maximizing performance and minimizing cost over the entire life cycle of power equipment. Therefore, asset management is great way to fulfill the economic investment and the stability of system performance. This paper presents the application of effective asset managem ent from an economic perspective. A proposed method is considering the life cycle analysis using life cycle cost methodology for hydro-generator during the total life cycle. The life cycle cost methodology include a way to calculating maintenance and operating costs. The proposed method will be expected to play an important role in investment decision making considering economic evaluation.

• Industrial Engineering and Management Systems
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• 제11권1호
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• pp.11-17
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• 2012

Along with the recent trend toward increasing variety and shorter life of products in the market, evaluation of risk for economic investment alternatives is of practical importance in manufacturing companies. This paper assumes that each alternative is composed of demand volume and unit sales price as income factors, and unit variable cost and fixed cost as expense factors. The paper assumes that these four factors move worse from the originally expected values, toward the direction of decreasing profit. Values of these four factors are also assumed to fluctuate from year to year over the entire multi-period. By applying the analysis of the breakeven points to each of the four factors, safer area against these changes is represented on the two dimensional domain called normalized total-cost unit-cost domain. A practical numerical example is analyzed to verify the validity of the proposed method.

• 수산경영론집
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• 제43권3호
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• pp.31-41
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• 2012

This paper was conducted to study the economic valuation for Nursery-Phase production of the tidal flat oyster in Korea. Benefit-cost(B/C) model used to indicate the effects of economic valuation. Using discounting rates(i.e., 4.5%, 6.5% and 8.5%), the model compared revenues and costs that occur at different times from 2012 to 2018. This study also estimated various submodels, which are Benefit Cost Ratio(B/C ratio), Net Present Value(NPV), Internal Ration of Return(IRR), to compare profit of Nursery-Phase production styles and analyzed returns to evaluate the scenarios. Sensitivity analysis were conducted for various scenarios. The results suggest as follows. First, the oyster spat to the shell height of 3~5cm was more profit than the shell height of 1~3cm. Second, all of sensitivity analysis with submodels were economic valuation such that B/C ratio > 1, NPV > 0 and IRR > discounting rate. Third, the payback period was about 3years after installed Nursery-Phase production system.

• 기술혁신연구
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• 제24권3호
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• pp.81-105
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• 2016

본 연구는 ICT산업의 연구개발투자에 따른 비용저감 효과를 계측하는데 그 목적이 있다. 일반적으로 연구개발투자는 제품혁신과 공정혁신을 유발하고, 또 이들은 각각 매출증대와 비용저감 효과를 견인하는 것으로 알려져 있다. 그러나 기 수행된 실증연구들을 살펴보면, 그 대부분이 연구개발투자의 매출증대 기여부분에 초점을 두고 있다. 이에 본 연구는 최근 주목받고 있는 ICT산업을 중심으로 연구개발투자의 비용저감 효과를 분석해 보았다. 이를 위해 초월대수 비용함수와 비용점유율 방정식을 설정하였으며, SUR방법을 통해 실증적으로 분석하였다. 그 분석결과, 연구개발투자에 따른 총비용의 감소효과는 유의한 것을 확인할 수 있었다. 추가적으로 연구개발투자와 각 생산요소들 간의 관계를 살펴보았는데, 연구개발투자와 중간투입은 상호 대체관계, 노동 및 자본과는 보완관계인 것으로 나타났다.

• 대한치과기공학회지
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• 제10권1호
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• pp.185-193
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• 1988

손익분기점분석(break-even point analysis)이란 매출액의 변화에 따라 달라지는 고정비 변동비의 수준과 이익의 관계를 연구하여 이익의 계획통제를 하는데, 혹은 자본구성에 관한 주요결정을 합리적으로 수행하는데 이용되는 중요한 재무분석 기법이다. 이는 결국 원가 매출액(생산량) 이익의 상호관계를 분석하는 것으로 CVP분석(cost-volume-profit relationship analysis)이라고 부른다.

• 수산경영론집
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• 제40권1호
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• pp.153-172
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• 2009

Developing foreign fishing ground executed in various uncertainty such as fishing price, oil price, exchange rate. But traditional economic evaluation method, CVP(Cost-Volume-Profit) analysis doesn't consider uncertainty of foreign fishing ground. So we need new approach about economic evaluation that can take into account uncertainty. This study focus on the economic evaluation about experimental survey of tuna fishing grounds in the north pacific ocean by sensitive analysis and simulation. The results of the economic evaluation can be summarized as follows. First, when we take it for granted that the other uncertainty factors except for each fishing price, oil price, and exchange rate are constant. CVP gross sales has positive relation to the increasing rate of oil price, exchange rate(W/$) and negative relation to the increasing rate of fishing price and exchange rate(W/${\yen}$). Second, when we are supposing that fishing price, oil price, and exchange rate are followed. the probability of less than CVP gross sales is A ship(48.87%), B ship(49.64%), C ship(50.55%). Consequently, the economic evaluation by sensitive analysis and simulation is more useful tool than CVP(Cost-Volume-Profit) analysis under uncertainty.

• 수산경영론집
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• 제46권1호
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• pp.109-119
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• 2015

This paper is to estimate the economic effect of benefits of the R&D and recreational fishing as well as input-output analysis in the Tae-an Trial Sea Farm Project(TTSFP). We use B/C model to indicate the effects of economic valuation. B/C analyses model consists of Benefit Cost Ratio(BCR), Net Present Value(NPV) and Internal Ration of Return(IRR). Using 5.5% discounting rates and the survey data, the sub-models show economically feasible in the all of analysis and analyzed the results as follows. NPV is 42,147 million won, BCR is 3.29 and IRR is 34.30%. This study attempts to apply input-output(I-O) analysis in connecting the economic effect of TTSFP. I-O model was constructed, focusing on three effects; the production-inducing effect, the value-added-inducing effect and employment-inducing effect. There are positive effects on economic value and job creation in Tae-an and Nation.

• 대한간호학회지
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• 제38권1호
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• pp.161-171
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• 2008

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method: Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result: Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at \119,913,334.5. The cost volume of the allocated medical department was \91,588,200.3, and the ward consumed cost was \28,325,134.2. The revenue of the surgical nursing ward was \33,269,925.0. The expense of a surgical nursing ward was \28,325,134.2. Therefore, the net income of a surgical nursing ward was \4,944,790.8. Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.