• 대한안전경영과학회지
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• 제5권1호
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• pp.57-67
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• 2003

The logistics cost in Korea is very higher than that of the other countries. Thus, we propose to the way to reduce company's logistics cost in the paper industry. Each company in the paper industry is having its particular sized pallets and using them to manufactured products, store, deliver, retrieve empty pallet and so on. In this reason, the logistics cost is still increasing. As the common introduction of Pallet Pool System to "Paper Industry", the logistics cost could be reduced up to 24% and 1.8 billion won saved approximately, and it possibly attributes to the increase of company profit and the strength of the company competitiveness.itiveness.

• International Journal of Internet, Broadcasting and Communication
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• 제13권2호
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• pp.52-59
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• 2021

In this paper, we propose a system that allows small business owners focusing on the restaurant business to easily understand the management situation, and to manage the operation and management centering on the cost of food materials and profits and losses. In general, the metadata structure is different depending on the POS system, so it is necessary to first develop a standardized metadata model for a food material cost management system for small business owners in various industries. For that reason, the system proposed in this paper was applied to the cost management app by referring to the development of a data model using the metadata standard. In addition, in order to implement a cost profit/loss management system for small business owners in the restaurant industry, it was designed to support standardized metadata models from various types of POS systems, and is a hybrid app that can support a smart environment. Interface) was configured.

• Asian-Australasian Journal of Animal Sciences
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• 제3권3호
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• pp.195-203
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• 1990

Thirty-six yearling (18 bulls, 18 heifers) swamp buffaloes (Bubalus bubalis) with average liveweight $177{\pm}26kg$, were randomly allotted to receive 6 dietary treatments according to a $2{\times}3$ factorial arrangement in a completely randomized design (CRD). Factor A assigned for two types of straw; untreated rice straw (RS) and urea-treated (5%, w/w) rice straw (UTS). Factor B assigned for three ratio of roughage to concentrate (R:C) at 80:20, 50:50 and 20:80. Feeding trial lasted for 9 months during which respective feeds were offered at 3% body weight and adjusted at bi-weekly intervals using corresponding liveweights. Parameters measured under this experiment were feed intake, ruminal fluid for pH, $NH_3-N$, volatile fatty acids (VFA), liveweight change at bi-weekly intervals, carcass characteristics and cost-net profit analysis. It was found that intakes and digestion coefficients of DM, OM, CP except NDF and ADF were improved appreciably when ratio of concentrate increased. The average daily gain (ADG) and feed conversion ratio (FCR) were highest in group fed urea-treated rice straw at R:C levels of 20:80 (551.2 g/d, 10.7 kg/kg) and 50:50 (542.3 g/d, 10.6 kg/kg). It was obvious that FCR was best in the group fed on urea-treated rice straw (13.8 kg/kg) as compared to untreated rice straw fed-group (24 kg/kg). Carcass compositions of buffaloes measured resulted in 48.2 dressing percentage in all treatments offered at R:C levels of 50:50 and 20:80, however, loin eye area were 46.0, 53.6, 50.0 and $54.0cm^2$ for RS and UTS at respective levels of R:C. It was notable that carcass fat content was low which resulted in higher content of lean meat particularly in group fed UTS at 50:50 ratio R:C. Simple cost-net profit analysis was performed, it was found that net profits were obtained as follows 27, 30, -47, 44, 58, 22 $US/hd for respective treatment groups of RS and UTS at respective R:C levels. As shown, the best net profit resulted in group fed UTS at 50:50 R:C level.

• 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.

• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 2007년도 춘계학술대회
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• pp.157-164
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• 2007

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2009년도 하계학술발표대회 논문집
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• pp.1497-1502
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• 2009

The present study has been conducted economic analysis of heat storage type ground source heat pump system(HSGSHP) and normal ground source heat pump (GSHP) and central boiler system with individual air conditioning facility which are installed at the same building in the shared an apartment house. Cost items, such as initial construction cost, annual energy cost and maintenance cost of each system are considered to analyze life cycle cost (LCC) and simple payback period (SPP) with initial cost different are compared. The initial cost is a rule to the Government basic unit cost of production. LCC applied present value method is used to assess economical profit of both of them. Variables used to LCC analysis are prices escalation rate and interest rate mean values of during latest 10 years. The LCC result shows that HSGSHP (1,351,000,000won) is more profitable than central boiler system with individual air conditioning facility by 86.7% initial cost. And SPP appeared 8.0 year overcome the different initial cost by different annual energy cost.

• 설비공학논문집
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• 제20권9호
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• pp.624-630
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• 2008

When various kinds of outputs are produced from a single energy system, the methodology which allocates the common cost to each output cost is very important because it is directly related with the profit and loss of producers and purchasers. In the cost allocation methodology of the heat and the electricity on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, exergetic methods, and so on. On the other hand, we have proposed a worth method which can be applied to any system. The definition of this methodology is that the unit cost of a product is proportion to the worth. Where, worth is a certain evaluating basis that can equalize the worth of products. In this study, we applied worth method to a steam-turbine cogeneration which produces 22.2 MW of electricity and 44.4 Gcal/h of heat, and then we allocated 2,578 $/h of common cost to electricity cost and heat cost. Also, we compared with various cost allocation methods. As the result, we conclude that exergy of various kinds of worth basis evaluates the worth of heat and electricity most reasonably on this system.

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2008년도 동계학술발표대회 논문집
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• pp.351-356
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• 2008

When various kinds of outputs are produced from a single energy system, the methodology which allocates the common cost to each output cost is very important because it is directly related with the profit and loss of producers and purchasers. In the cost allocation methodology of the heat and the electricity on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, various exergetic methods, and so on. On the other hand, we have proposed a worth evaluation method which can be applied to any system. The definition of this methodology is that the unit cost of a product is proportion to the worth. Where, worth is a certain evaluating basis that can equalize the worth of products. In this study, we applied this methodology to a gas-turbine cogeneration which produces 119.2 GJ/h of electricity and 134.7 GJ/h of heat, and then we allocated 3,150 $/h of fuel cost to electricity cost and heat cost. Also, we compared with various cost allocation methods. As the result, we conclude that exergy of various kinds of worth basis evaluates the worth of heat and electricity most reasonably on this system.

• 설비공학논문집
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• 제21권4호
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• pp.252-259
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• 2009

When various kinds of outputs are produced from a single energy system, the methodology which allocates the common cost to each output cost is very important because it is directly related with the profit and loss of producers and purchasers. In the cost allocation methodology of the heat and the electricity on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, various exergetic methods, and so on. On the other hand, we have proposed a worth evaluation method which can be applied to any system. The definition of this methodology is that the unit cost of a product is proportion to the worth. Where, worth is a certain evaluating basis that can equalize the worth of products. In this study, we applied this methodology to a gas-turbine cogeneration which produces 119.2 GJ/h of electricity and 134.7 GJ/h of steam, and then we allocated 3,150 $/h of fuel cost to electricity cost and steam cost. Also, we compared with various cost allocation methods. As the result, we conclude that reversible work of various kinds of worth basis evaluates the worth of heat and electricity most reasonably.

• 경영과정보연구
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• 제22권
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• pp.137-165
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• 2007

It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.