• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.736-737
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• 2015

In these days, international construction market including construction companies has much grown due to globalization and economic boom in the mid 2000's. The size of international construction market, measured with overseas revenue of 225 construction firms, has expanded 2.7 times from 2003 to 2008 according to the ENR. However, after the global financial crisis of 2008 it has faced condition of low growth. In this research, major changes of international construction market and top contractors have been studied. In this study, changes of international construction market have been analyzed in the aspect of region and product including general buildings, transportation, petroleum, etc. Then, in order to find the changes of top contractors which obtained good accomplishment, business performance of companies have been examined by the compound annual growth rate, profit margin and international revenue by comparing the data before 2008 and after. The purpose of the study is to understand major changes of international construction market. Also, strategy changes of top contractors against market stagnation, profit depreciation, high competition have been inferred through the study. The result of the study would contribute to analyzing the strategies of construction companies in international market.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.181-193
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• 2021

Thailand's tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called "second-tier cities". Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn't cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.

• 대한지역사회영양학회지
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• 제11권5호
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• pp.642-649
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• 2006

The purposes of this study were to investigate methods of applying activity-based cost to menu engineering and to examine the feasibility. A total of 6 menu items of XYZ restaurant in Seoul were selected and the ledger of September 2005 was used for menu analysis. The menu mix percent of beef sirloin steak (61.95%) and beef tenderloin steak (17.13%) were labeled as high, whereas BBQ pork ribs (4.94%), salmon fillet (2.66%), seafood platter (5.77%), and teriyaki chicken (7.56%) showed low menu mix percent. In addition, the contribution margin for BBQ pork ribs (29,000 won), salmon fillet (25,810 won), seafood platter (22,400 won), and teriyaki chicken (22,000 won) were higher than the average contribution margin (21,957 won), and those for beef sirloin steak (21,200 won) and beef tenderloin steak (21,900 won) were lower than average. When popularity and contribution margin were applied in menu engineering, BBQ pork ribs, salmon fillet, seafood platter and teriyaki chicken were classified as puzzles and beef tenderloin steak and beef sirloin steak as plowhorses. Menu engineering using popularity and operating profit, which was calculated from activity-based cost, also gave the same results, whereas the additional label for activity cost placed BBQ pork ribs and salmon fillet in the brain teaser category. Ranking analysis on variables estimating menu profitability using Spear-man's ${\rho}$ revealed that there were no significant correlation between variables, which means the estimation of menu item profitability could differ by methods of analysis. With these results, it was concluded that activity-based cost would help to establish more detailed marketing strategy for a restaurant.

• 의료ㆍ복지 건축 : 한국의료복지건축학회 논문집
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• 제5권8호
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• pp.7-14
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• 1999

Current Korean healthcare facilities face on a difficult period as much as financial difficulty in Korean economy. Most of all the hospitals have difficulty in minus profit margin and hospital investments are also reducing rapidly. Probably, these seem to set in the period of re-organizing its structures and enhancing productivity from the rapidly growing period, which was to concentrate its resources and prefer large scaled structures. Analyzing the developing process and future trend in the U. S. health care facilities, already experienced in financial difficulty of current Korean health care facility in 70s thru. 80s, this paper is to present directions in future Korean health care policy and healthcare facility planning.

• 보건의료산업학회지
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• 제10권3호
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• pp.1-12
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• 2016

Objectives : This study examined relations between investment efficiency and management performance as indexes related to productivity of Korean regional public hospitals. Methods : The analysis data are financial information of Korean regional public hospitals from 2011 to 2014. For the indicators, value added to total assets, value added to productive activity tangible fixed assets, and value added to personnel expenses, operating margin to revenues, net profit to total earnings, and ratio of value added. Results : Significant relevance was not shown among indicators of investment efficiency. However, Significant relevance was shown between value added to personnel expense and productivity per value added. Conclusions : It confirmed that outside support funds like subsidy did not have effect on improving the management performance. Also, it could be known that availability about input of capital and labor was not realized organically.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회/대한산업공학회 2003년도 춘계공동학술대회
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• pp.14-20
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• 2003

Supply chain is the link that moves products between suppliers, manufactures, wholesalers, distribution, retailers and ended consumers. Supply chain management(SCM) is a way to supervise the flow of products, materials and information as they move along the supply chain. In the recent years, Most of the companies are in a hurry the introduction of SCM to obtain international competitiveness. The goal of SCM is to optimize the supply chain, which can not only reduce inventories, but may also create a higher profit margin for finished goods by giving customers exactly what they want. There are four major decision areas (location, production, inventory, transportation) in supply chain management, and there are both strategic and operational elements in each of these decision areas. This paper is concerned with the integrated production planning problem including not only the production cost but also the transportation cost in supply chains, and an efficient algorithm using genetic algorithm and quickest path method is presented to solve the problem.

• 대한안전경영과학회지
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• 제2권3호
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• pp.27-36
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• 2000

The Robust Design method uses a mathematical tool called orthogonal arrays to study a large number of decision variables with a small number of experiments. It also uses a new measure of quality, called signal-to-noise (S/N) ratio, to predict the quality from the customer's perspective. Thus, the most economical product and process design from both manufacturing and customers' viewpoints can be accomplished at the smallest, affordable development cost. Many companies, big and small, high-tech and low-tech, have found the Robust Design method valuable in making high-quality products available to customers at a low competitive price while still maintaining an acceptable profit margin. A study to analyze and solve problems of a biochemical process experiment has presented in this paper. We have taken Taguchi's parameter design approach, specifically orthogonal array, and determined the optimal levels of the selected variables through analysis of the experimental results using S/N ratio.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2013년도 춘계 학술논문 발표대회
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• pp.176-177
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• 2013

The composite PC rahmen structure, called Green Frame, allows the main structural members such as PC column and beam to be produced on the site, resulting in a reduction of PC member transportation cost and the margin of PC plant (operation cost and profit), making it more economic than the bearing wall structure. To apply the Green Frame to practice, not only installation but also insitu-production process should be considered. Therefore, this study analyse the influence factors on insitu-production and installation schedule of composite precast concrete members. The results shall be used as basic criteria on the planning of insitu-production and installation of Green Frame.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2001년도 학술논문발표회
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• pp.130-135
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• 2001

In this study, I have researched into the causes of defects in apartment house, The results of this study are listed below. (1) Water leakages which result from land sinking and cracks, results of misuse of back filling method, are the main reason of defects in civil engineering work and architectural work. (2) Inexperience and unwillingness are the main reason of defects in plaster work. (3) In windows work and painting work, the main reasons are lacks of precision construction and efflorescence resulting from outdoor air, respectively. (4) Defects in waterproofing work and electric work result from fault construction by low unit Costs. (5) Equipment work requires uses of standardized construction materials and management, and landscape architecture work requires minimizing human mistakes, for instance, degin carelessness. For the reasons stated above, the causes of defects in apartment house are insufficient construction labors, inferior construction materials, urgent construction process time, and conscientiousless industrialists who only seek after a profit margin.

• 한국병원경영학회지
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• 제26권2호
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• pp.17-26
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• 2021

Purposes: This study aims to identify factors affecting dental university hospitals' profitability and understand recent their business condition. Methodology: Data from 2016 to 2019 was collected from financial statement, public open data in 8 dental university hospitals. For the study, multiple regression test with stepwise selection was applied. Findings: First of all, 9 out of 19 independent variables were selected by stepwise selection. As a result of multiple regression test with selected independent variables and the dependent variable(operating profit margin ratio), the factors affecting hospitals' profitability were the number of dental unit chair, hospital location, debt ratio, total capital turnover ratio, employment cost rate, material cost rate, management expense rate, the number of patient per a dentist. Practical Implication: To improve dental university hospitals' profitability, hospitals specifically analysis and manage their cost such as employment, material and management cost and seek effectiveness by managing the proper number of patient per a dentist.