• 제목/요약/키워드: Profit cost

검색결과 773건 처리시간 0.025초

한계분석을 이용한 세부견적법 (Marginal Analysis for Detailed Estimation)

  • 이상철;하정진
    • 산업경영시스템학회지
    • /
    • 제13권22호
    • /
    • pp.113-120
    • /
    • 1990
  • This paper is concerned with marginal analysis in the detailed estimation method. In a broad sense all estimates are marginal estimates in as much as they are concerned with creating changes from a current course of action. Only after a detailed ostinato is made can the engineering realize and exploit the advantages of marginal analysis. Marginal analysis is good tool for nonlinear break-even analysis adapted real world, and much more information and efficiency of CVP(Cost-Volumn-Profit) are provided with marginal analysis.

  • PDF

다수목표(多數目標)를 고려(考慮)한 생산(生産)-수송문제(輸送問題)에 관한 연구(硏究) (The Production-Distribution Problem with Multiple Objectives)

  • 강인선;윤덕균
    • 품질경영학회지
    • /
    • 제19권1호
    • /
    • pp.95-102
    • /
    • 1991
  • This paper is concerned with the production-distribution problem with multiple conflicting objectives. In reality business firms should take account not only of the profit maximization but of various environmental criteria, namely customer services, in order to improve the business logistics. A production-distribution model of goal porgramming type considering the lead time and distribution cost by products is constructed, the solution algorithm is developed, which is based on the Ignizio's method. A numerical example is given to demonstrate the applicability of goal programming for production-distribution problem.

  • PDF

생산요소(生産要素) 대체(代替)를 고려(考慮)한 공업입지(工業立地)의 의사결정(意思決定)에 관한 연구(硏究) (A Study on the Decision-making of Industrial Location in view of Substituting Production factors)

  • 전만술;김만식
    • 품질경영학회지
    • /
    • 제13권1호
    • /
    • pp.41-50
    • /
    • 1985
  • The purpose of this study is to consider the criteria for decision-making of industrial location in view of substituting production factors through maximizing profit instead of minimizing transportation cost. This paper makes use of mutual relationship between spatial economy in Euclidean distance and substituting production factors in production theory. Therefore, this paper will develop weak points in classical theory of industrial location by introducing production theory which has conception of substituting production factors.

  • PDF

개방대기 네트웍에서의 최적 Threshold 제어 (An Optimal Threshold Control in an Open Network of Queues)

  • 김성철
    • 대한산업공학회지
    • /
    • 제17권2호
    • /
    • pp.107-113
    • /
    • 1991
  • This article develops a control model for an open queueing network in terms of both the input and the output processes with stochastic intensities. The input and the output intensities are subject to some capacity limits and optimum control is characterized by a threshold type with a finite upper barrier. A discounted profit is used as a decision criteria, which is revenue minus operating and holding cost.

  • PDF

경량전철 민자사업성분석을 위한 프로그램개발 (Development of Light Rail Transit Financial Analysis System for Private Sector)

  • 민재홍;이호
    • 한국철도학회:학술대회논문집
    • /
    • 한국철도학회 2002년도 추계학술대회 논문집(I)
    • /
    • pp.300-306
    • /
    • 2002
  • To construct ligh rail transit, many local autonomous entities investigate the feasibility of project. Especially, many studies attempt to find the probability of private inducement and the method. The purpose of this paper is to develop the light rail transit financial analysis system for private sector, based on the procedure and the method of the financial analysis. This system consistes of the income and cost module. As a result, provide the cash flow, income statement and financial profit statement for the result. We hope that it is contributed to analyze the feasibility of the finance conveniently.

  • PDF

An Alternative Approach for Further Approximate Optimum Inspection Intervals

  • Francis, Leung Kit-Nam
    • Industrial Engineering and Management Systems
    • /
    • 제7권1호
    • /
    • pp.1-8
    • /
    • 2008
  • Having previously presented an article entitled "Further approximate optimum inspection intervals" in this Journal, here the author derives an alternative set of general explicit formulae using Cardan's solution to a cubic equation and presents a modified heuristic algorithm for solving Baker's model. The examples show that this new alternative approximate solution procedure for determining near optimum inspection intervals is as accurate and computationally efficient as the one suggested in the previous article. Through the examples, the author also indicates the relative merits and demerits of the two algorithms.

원가절감대책방안으로써의 VA의 조직적 활동에 대한 사례연구 (A Case Study on the Organizational Activities of Value Analysis as Countermeasure Scheme for the Cost Reducement)

  • 이상억
    • 산업경영시스템학회지
    • /
    • 제4권5호
    • /
    • pp.73-83
    • /
    • 1981
  • The purpose of value analysis is to assist each to approach nearer enough to this goal to provide substantial competitive and profit advantages. It provides planned and disciplined thought and act ion which hel ps identify unnecessary cost throughout the product or process cycle. Value analysis is a precise, disciplined, one-purpose thinking process. Its one purpose is to retain all the performance and aesthetic factors which now exist In the product, process or services, which the customer wants and is willing to pay for : and through disciplined thinking procedures, to put together Practical alternatives which will accomplish them at still lower cost. Value in a product or service is the reward for appropriate performance and appropriate cost Value analysis must therefore employ techniques which will sensitize any "lacking" area so that the need can be identified and satisfied. As the business begins to see the benefit of the activity, additional value analysts consultants may be added. This will provide more penetration in the three identified areas, of top managers group, individual value analysis consultants and senior member who organizes value analysis work, and besides, additional abilities will be secured.e secured.

  • PDF

파베직 분석 방법을 이용한 효율적 메뉴관리에 관한 연구 (A Study on Effective Menu Management Using David V Pavesic's Method)

  • 고범석
    • 한국관광식음료학회지:관광식음료경영연구
    • /
    • 제16권2호
    • /
    • pp.17-31
    • /
    • 2005
  • Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

  • PDF

협동구매를 통한 거래비용감소에 관한 연구

  • 박흥수
    • 한국유통학회지:유통연구
    • /
    • 제2권1호
    • /
    • pp.143-174
    • /
    • 1997
  • The model applied in this paper is based on the theory of economic order quantity (EOQ). EOQ model is introduced to explain the improvement of the transaction efficiency through the cooperative purchase. We examine explicitly how horizontal cooperation affects vertical transactions. A result of the analysis is that a seller can prefer transacting with a cooperative rather than with each buyer separately, even if he reduces the selling price of the product. Without increasing the demand for the product, this result is that dealing with a cooperative, rather than separately with each buyer, decreases the transaction cost for the seller-buyers system, the cost reduction more than off-setting the effect of price decrease on the sellers profit. For a coopative consisting of any number of buyers, Pareto efficient ordering policies that maximize the joint cost saving for the seller-buyers system are identified. We then discuss the conditions under which a cooperative under consideration can be modified to increase efficiency gain. Next, we relax the assumption that all buyers participate in a single cooperative and examine the issue of how many cooperatives, each consisting of a subset of the buyers, should be formed to maximize the total cost saving for the seller-buyers system. Finally, the issue of shapley value to divide the cooperatives gain among its members is discussed.

파베직 분석 방법을 이용한 효율적 메뉴관리에 관한 연구 (A Study on Effective Menu Management Using David V Pavesic's Method)

  • 고범석
    • 한국관광식음료학회:학술대회논문집
    • /
    • 한국관광식음료학회 2005년도 학술논문발표집
    • /
    • pp.80-91
    • /
    • 2005
  • Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

  • PDF