• Title/Summary/Keyword: Sales Rate

검색결과 516건 처리시간 0.026초

철강기업의 환경경영이 경영성과에 미치는 영향 (The Impact of the Environment Management on Steel Enterprise' managerial Performance)

  • 이동원;석기준;이기환
    • 환경정책연구
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    • 제9권4호
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    • pp.29-52
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    • 2010
  • 최근 환경문제는 사회적 이슈가 되고 있을 뿐만 아니라 기업경영에서 차지하는 비중이 증가하는 추세이다. 본 연구는 환경경영체제의 하나인 ISO 14001 인증을 받은 철강기업을 대상으로 인증 전후, 인증 기업의 규모 및 인증 유지기간 등이 경영성과와 어떤 관계에 있는지를 분석하였다. 분석결과를 요약하면 다음과 같다. 첫째, 인증 전 후의 경영성과 분석결과 인증 이후 부채비율이 유의하게 낮아졌으며, 매출액증가율은 유의하게 높아졌다. 둘째, 인증 유지기간에 대한 분석결과 기업의 위험성을 나타내는 유동비율, 부채비율 및 고정장기적합률이 인증기간이 길수록 개선되는 것으로 나타났다. 셋째, 인증기업의 기업규모변수로 상시근로자 수를 이용한 분석결과 매출액총이익률과 총자산회전율이 유의한 차이를 나타냈다. 넷째, 인증 전후에 대한 로지스틱 회귀분석 결과 부채비율과 매출액증가율이 유의한 것으로 나타났다.

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Trends in Obesity Prevalence by Occupation Based on Korean National Health and Nutrition Examination Survey From 1998 to 2015

  • Lee, Jae Yong;Lee, Yi-Ryoung;Kim, Hyoung-Ryoul;Myong, Jun-Pyo;Kang, Mo-Yeol
    • Safety and Health at Work
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    • 제11권1호
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    • pp.97-102
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    • 2020
  • Background: It is well known that the prevalence of obesity in Korea is increasing over time, however it is not known how the trends among occupational groups and sex differ in such increasing trends. This study was designed to provide recent trends of obesity among workers in Korea and to identify whether there were differences among occupational groups. Methods: We used data from the Korean National Health and Nutrition Examination Survey, Phases I to VI (19982015), to analyze trends in the prevalence of obesity in adult Korean workers. Obesity was defined as a body mass index of 25 kg/㎡ or higher. Occupations were classified into 3 groups: (a) nonmanual workers, (b) service/sales workers, and (c) manual workers. Results: During the period of the Korean National Health and Nutrition Examination Survey Phases I to VI, the prevalence of obesity in male workers increased in all occupations (31.1% to 39.5% in manual workers, 32.3% to 38.2% in service/sales workers, and 25.3% to 39.7% in manual workers). However, female workers did not show any particular tendency toward obesity, except for a significant decrease in the prevalence rate in service/sales workers (30.8% to 23.9%, p for trend = 0.0048). Conclusion: The trends of obesity prevalence by sex and occupation were different. For male manual workers, the prevalence rate increased steadily during the data period, while it decreased steadily in female sales/service workers.

패널회귀분석을 이용한 글로벌 선사의 재무요인 특성분석에 관한 연구 (An analysis of Financial Factors' Characteristic for Global Shipping Companies using Panel Regression Analysis)

  • 오재균;여기태
    • 디지털융복합연구
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    • 제17권4호
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    • pp.65-73
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    • 2019
  • 연구는 부채비율을 종속변수로 하고 ROE(자기자본 이익률), 매출액, 유동비율, 자본총계, 운임지수인 SCFI(Shanghai Containerized Freight Index)를 독립변수로 하여 패널회귀분석을 실시하였다. GLS 분석결과, 유동비율의 경우 부채비율에 부(-)의 영향을 끼쳤고, 매출액의 경우 부채비율에 정(+)의 영향을 끼쳤다. 또한 자본총계는 부채비율에 부(-)의 영향을 미쳤다. 하지만 ROE의 경우 가설과는 다르게 부채비율에는 부(-)의 영향을 끼쳤고, SCFI지수는 유의미하지 않았다. 본 연구의 시사점으로 글로벌 선사의 부채비율이 높아질수록 글로벌 선사가 규모의 경제를 달성해 매출이 증가한 것을 확인했다. 하지만 타인자본 투입을 통한 규모의 경제실현은 매출액 증가에는 도움은 되지만, 당기순이익에는 영향을 미치지 못함을 확인하였다. 선사는 영업력을 확대하고 대형 컨테이너선을 확보하는 등의 화주 신뢰성을 확보하는 전략에 병행해야 한다. 향후 연구에서는 환율, 세계 경제 성장률, 제조업 생산지수 등을 고려한 분석이 필요하다.

The Management Performance of Food Service Startups in Traditional Market

  • LEE, Chul-Sung;KIM, Jang-Hyun
    • 유통과학연구
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    • 제17권12호
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    • pp.95-103
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    • 2019
  • Purpose : Promoting startups has increased in importance in labor market policies since the economic crisis. In Korea, the Ministry of SMEs and Startups is also seeking to revitalize youth startups and traditional markets by moving young stores into idle spaces in traditional markets through 'Project to Support the Activation of Youth Mall'. Research into startups in traditional markets is very limited. Therefore, this study looks at the differences between the management performance of young merchants and senior merchants, and looks at the impact of the business period. Research design, data and methodology : It was divided into youth startup and senior startup based on the age of 40 and startup and nonstartup. Based on these criteria, the company intends to compare and analyze sales and margin rates by setting the sales and margin rates with the management performance of the startup and senior startups. In particular, to look at the feasibility of government funded projects for young merchants, the company will look at the changes in sales and margin rates of young merchants and senior merchants over the period of operation. In this study, the analysis was based on the raw data of the Statistics of traditional market in 2017, and the ANCOVA was used. Results : First of all, the sales volume of stores operated by young merchants, was higher than those operated by senior merchants. Next, the margin ratio does not differ from that of stores that are for young people and those. These findings suggest that the profit structure of stores in traditional markets is similar between young merchants and senior merchants. Third, if you look at the performance of new startups based on one year of business period in more detail, it turns out that young startups have improved in sales and margin rates since startups, while senior startups have no difference. Conclusions : While it means that management performance can be improved through support for young startups, it suggests that there is a limit to supporting senior startups. Therefore, this research indicates that the government support projects centered on youth can contribute to the revitalization of traditional markets.

지하철역과 연계된 시설이 역사 내부 상업공간 임대료에 미치는 영향 (Effects of Facilities Linked to the Subway Stations on the Rent of Commercial Spaces Inside the Stations)

  • 조영혜;이명훈
    • 한국콘텐츠학회논문지
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    • 제22권1호
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    • pp.261-273
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    • 2022
  • 본 연구는 역사 내·외부 연계시설이 개별 임대 매장들이 집적된 역사 내부 상업공간의 활성화에 영향을 주는지를 분석하였다. 활성화 판단 요인을 매출을 대체할 수 있는 임대료로 하였다. 판매, 문화, 업무/주거, 공공기관, 교통의 연계시설 변수 외 역사의 입지 요인인 일일 승하차 인원과 역사 내부 상업공간의 가장 많은 업종수를 차지하는 상품 판매업을 독립변수로 선정하였다. 회귀분석 결과, 임대료는 상품 판매업, 연계된 판매, 교통시설 그리고 승하차 인원에 영향이 있다는 것을 증명하였다. 이러한 결과는 역사 내 상업공간 활성화에 구매력을 높일 수 있는 판매 상품 구성과 역사 내부로 유입인구를 증가시킬 수 있는 시설 연계 방향이 필요함이 도출된 것이다. 정책적인 관리 방안으로 활성화가 위축되어 공실 발생률이 높은 역사는 일상생활과 주민 편익을 위한 생활밀착형 생활 SOC 설치를 제언하였다.

한의과대학부속 한방병원의 손익분석 - 2007~2009년도 7개 대학의 16개 부속한방병원을 중심으로 - (A Profitability Analysis of Sixteen Oriental Medicine Hospitals)

  • 이우천;이선동;김진현
    • 대한예방한의학회지
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    • 제15권2호
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    • pp.145-155
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    • 2011
  • The purpose of this paper is to review the profitability of sixteen university hospitals of oriental medicine during 2007~2009. Data was collected from 16 hospitals that reveal financial statements to the public and the hospitals were classified into 7 groups. Net sales and COGS per 100 beds of the 7 groups were analyzed to measure profitability and as a percentage of net sales, the rates of personnel expenses, maintenance costs, and material costs were evaluated. The results showed that six groups had consecutively recorded net loss in medical services and differences in profitability among 7 groups were substantial. The analysis showed the profitability was significant for medium-sized hospitals. The rates of personnel expenses in net sales were above 50% in 6 groups with net loss and one group with net profit was 45%. This result indicate the rate of personnel expenses in net sales could be the main factor affecting profitability and further studies are recommended to analyze the determinants of profitability in oriental medical hospitals.

병원산업의 투자효과 실증적 분석 : 외부자금조달액비율과 유형고정자산 중심 (Analysis on Investment Effect in Hospitals : PEFR and Tangible Assets)

  • 이용철;정용모
    • 한국병원경영학회지
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    • 제15권2호
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    • pp.1-14
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    • 2010
  • This study tried to analyze about the investment effects on the spent capital and possessed tangible assets of some hospitals during their hospital management. For this analysis purpose, this study used the financial data of 100 hospitals which presented their financial statements to an finance-information company from 2004 to 2006. The analysis was done with PEFR(Percentage of External Funds Required) and Tangible Asset. The FEPR considered the retained interior fund relating to the investment types in the hospital industry. And the Tangible Asset was related to the possession condition of facilities and equipment. The EBIT rate(Earnings before interest and tax to sales) meaning the management performance and tangible asset turnover were used as the measured variables of investment effect. As the result of data analysis, it was identified that the tangible asset like the hospitals's facilities and equipment was not an agent significantly to influence on the management performance(EBIT rate), the eventual goal of hospital management. But, it was identified that there was some differences tangible asset turnover according to each hospital's main characteristics. And at targeting the all sample hospitals, it was found that the management performance(EBIT rate) had some significant effect on the retained earnings rate, a part of source of PEFR.

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친환경농업 경영 여건에 대한 전남지역 친환경 농가의 인식조사 (A Survey on the Perception of Environment-friendly Farmers in Jeonnam Province on the Environment-friendly Agricultural Management)

  • 이춘수;송경환
    • 한국유기농업학회지
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    • 제28권4호
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    • pp.555-577
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    • 2020
  • This study analyzes the management performance and productivity of environmentfriendly farms compared to conventional farms and the trend of changes in price premium rates of environment-friendly agricultural products. And environmentfriendly farms in Jeollanam-do are surveyed for difficulties in management, proper premium rate of environment-friendly agricultural products (WTA), and tasks for promoting sales. According to the analysis results, the management performance and productivity of are low in many items, and the number of items that are on the decline or stagnant in the environment-friendly premium is making it difficult for farmers to manage. According to a farm survey, the most important task is to promote school meals for boosting sales of environment-friendly agricultural products. And 65.5% of the respondents having contract cultivation, nearly half or 41.1% of the respondents said they do not need contract cultivation or want contract cultivation for less than one year, which means that the current contract does not meet the needs of farmers. Finally, the environment-friendly premium rate based on consumer prices is generally lower than the premium rate (WTA) that farmers perceive as appropriate, so it is important to resolve the gap between the actual premium rate and the WTA.

A Study on Marketing Strategy Cases of the Young Casual Brands in L-Department Store - Focused on 5 Big Brands -

  • Yu Ji-Hun
    • The International Journal of Costume Culture
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    • 제7권2호
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    • pp.123-134
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    • 2004
  • This study tried to suggest the effective future marketing strategies by analysing marketing strategies of five brands which were selected by sales amount and the growth rate among young casual brands in the L-Department store from 2001 to 2002. According to analysis, brand marketing could summarize to five marketing strategies such as culture marketing, emotion marketing, co-marketing, on-line marketing, and propose marketing. Culture marketing includes 'BB family marketing, star marketing, core marketing, experience marketing. One of the emotion marketing is 'Kidult marketing' which affects cute concept. Co-marketing includes 'Charisma marketing' that cooperates with distribute industry, 'Movata marketing' which cooperates with mobile communication industry, and 'Game marketing' which cooperates with game industry. There are some other marketing strategies such as consumer calling marketing, A.S.A. marketing which is for buyers, QR marketing for quick response, Web site's differentiate marketing and Logo marketing. The suggested marketing strategies for on-coming brands are 'distinguished strategy of the online contents', 'consumer calling strategy' and 'loyalty maximizing strategy'.

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Pricing Path-Dependent Equity-Indexed Annuities

  • 이항석
    • 한국통계학회:학술대회논문집
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    • 한국통계학회 2002년도 추계 학술발표회 논문집
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    • pp.191-196
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    • 2002
  • Sales of equity-indexed annuities (EIAs) have rapidly increased, but the growth rates in sales have recently shown signs of slowing down because the current volatile equity market increases the costs of guarantees in EIAs. New EIAs need to be designed that are similar to existing EIAs but have a cheaper guarantee and a higher participation rate. This paper proposes three types of EIAs with higher participation rates: up-and-in barrier EIA, aulual reset EIA with up-and-in barriers, and partial-time lookbackEIA. It also presents a probability distribution and the method of Esscher transforms, with which explicit pricing formulas for these EIAs are derived.

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