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섬유패션업체들의 경영 특성 비교 - 손익계산서의 수익, 이익, 비용항목을 중심으로 - (A comparative analysis of business management characteristics among textiles and fashion companies - Focused on revenue, income, and expense items in income statements -)

  • 지혜경
    • 복식문화연구
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    • 제25권3호
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    • pp.359-374
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    • 2017
  • The objective of this study was to compare business management indicators among textiles and fashion companies. Business management indicators of 356 textiles and fashion companies for the year 2015 were analyzed, using income statements showing their management results. The results were as follows. First, there were statistically significant differences between the operating income ratios of textiles and fashion companies for the term, but there were none when it came to net income ratio. Second, the differences between cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios among textiles and fashion companies were all statistically significant. The cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios were higher for fiber and thread companies, fabric companies, and dyeing and finishing companies than for clothing and fashion accessories companies. Third, there were statistically significant differences between the ratio of salaries and the ratio of advertising expenses among textiles and fashion companies. The salaries ratios and advertising expenses ratios for clothing companies were higher than those of fiber and yarn companies, fabric companies, and dyeing and finishing companies. This study is meaningful as it has identified the business characteristics of textiles and fashion companies using the management indicators of those companies, which have not been sufficiently explored by previous studies. It has also helped to improve understanding of the industrial structure of the upstream and midstream sectors of the textiles and fashion industries.

정부지원 중소기업 컨설팅 사업의 재무적 성과분석 : 기업성장지원센터 사업 기준 (Financial Performance Analysis of Government-Supporting Consulting Business to Small and Medium Enterprises : Focused on Corporate Growth Supporting Center in KICOX)

  • 정해일;최정혜;이상열
    • 산업경영시스템학회지
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    • 제40권4호
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    • pp.38-45
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    • 2017
  • As the competitiveness of SMEs (small and medium enterprises) is getting more and more improved and globalized, the government provides various consulting services to secure the competitiveness of small and medium firms and support stable growth. However, the assessment of the result from the government's support is generally focused on non-financial factors, such as customer satisfaction and analysis of improvement effect. This paper is in regards to the statistical analysis of how much the government's support in the form of providing consulting services contributes to financial outcomes in terms of profitability and growth. ROA (return on asset) and ROS (return on sales), which are investment profitability and sales profitability respectively, are chosen as an indicator of profitability. For analysis of growth, sales revenue and total asset growth are used. The samples are 44 corporations which are supported by government, and 150 corporations which are selected for comparison, with corporate growth support center program by the Ministry of Trade, Industry, and Energy chosen as the consulting model. After gathering the yearly balance sheets and income statements of the samples from CRETOP, Korea Enterprise Data, the analysis is conducted in the way of identifying the statistical significance of financial difference in the same period between corporates taking consulting services and corporates which have not, and the difference of financial outcomes from the corporates taking consulting services before and after consulting services. As a result, in terms of business growth, it is turned out to have positive difference both in growth ratio and profitability compared to the compared corporations at the significant level. Therefore, it is obvious that the consulting program which government provides to SMEs have direct influence practically to the corporates' management performance.

그래디언트 부스팅 모델을 활용한 상점 매출 예측 (Store Sales Prediction Using Gradient Boosting Model)

  • 최재영;양희윤;오하영
    • 한국정보통신학회논문지
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    • 제25권2호
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    • pp.171-177
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    • 2021
  • 최근 머신러닝의 발전에 따라 일상생활과 산업에서 기술을 적용하는 사례들이 많아지고 있다. 금융 데이터와 머신러닝 기법을 활용한 연구 또한 활발하게 이루어지고 있다. 본 논문은 이러한 동향에 따라 상점 매출 데이터에 머신러닝 기법을 접목해 매출 예측 모델을 구축, 핀테크 산업에서의 활용 방안을 제시한다. 다양한 결측치 처리 기법을 적용하고 그래디언트 부스팅 기반의 머신러닝 기법인 XGBoost, LightGBM, CatBoost를 사용하여 각 모델의 상점 매출예측 성능을 비교한다. 연구 결과, 단일대체법 중 중앙값 대체법을 사용한 데이터셋에 XGBoost를 활용해 예측을 진행한 모델의 성능이 가장 우수했다. 연구를 통해 얻은 모델을 이용하여 상점의 매출 예측을 진행함으로서 핀테크 기업의 고객 상점들은 대출금을 상환하기 전 금융 보조를 받는 근거로, 핀테크 기업은 상환 가능성이 높은 우수 상점에 금융 상품을 제공하는 등 기업과 고객 모두에게 긍정적인 방향으로 활용할 수 있다.

혁신활동별 성과 인식의 기대 차이에 관한 연구 -지속가능경영활동을 중심으로- (Research on different expectations on recognition of innovative activities)

  • 김광수;최상학
    • 품질경영학회지
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    • 제39권1호
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    • pp.109-119
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    • 2011
  • This study distinguished innovation activities into 3 main things (sustainability management activity, management innovation activity and quality innovation activity). Performance differences among those 3 innovation activities are again distinguished into 4 things (affecting on sales revenue, increasing productivity, improving its corporate image and cost reduction) to demonstrate recognition of performance. We also demonstrated difference of performance between manager and other workers.

SMALL SCALE DAIRYING IN THREE FARMING SYSTEMS IN EAST JAVA II. ECONOMIC ANALYSIS OF DAIRYING

  • Widodo, M.W.;de Jong, R.;Moll, H.A.J.
    • Asian-Australasian Journal of Animal Sciences
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    • 제7권1호
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    • pp.31-39
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    • 1994
  • The indonesian government wishes to increase farmers' by encouraging dairy farming. Since 1980, imported dairy cattle have been distributed on credit. Survey data from 1990 were used to study the average milk sales per cow and the economic parameters of dairy production of a sample of farm households on seven milk cooperatives East Java Province, in three agro-ecological areas, oriented to sugar cane, cassava and horticulture, respectively. in general, dairy production proved not to be economically attractive as returns to labour were similar to the rates for agricultural labour. The returns showed marked differences among the three areas studied. They were highest in the horticultural area. Analysis of the dairy units according to size showed a tendency for inputs as well as revenue per cow to decline as herd size increased. It is argued that a further increase in milk production in East Java can be stimulated by raising the farm gate price of milk, or by expanding dairy production into suitable, new areas.

ASP 방식의 B2B e-마켓플레이스 솔루션 (A B2B e-Marketplace Solution with Application Service Provider Functionality)

  • 백승철;김중인;최정상
    • 한국산업경영시스템학회:학술대회논문집
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    • 한국산업경영시스템학회 2002년도 춘계학술대회
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    • pp.151-161
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    • 2002
  • This paper presents the business model and system functionalities of a B2B e-marketplace solution that not only can overcome some problems of the public e- marketplace, but also can be applicable to both public and private types of e-marketplaces. This solution is different from the most of the public e-marketplace solutions that their main sources of revenue are transaction commissions or transaction fees through the third-party intermediation. Instead, this solution provides an ASP (Application Service Provider) functionality for direct, dis-intermediated purchasing and sales-related transactions between suppliers and buyers. With this functionality, suppliers and buyers electronically commerce with each other without the disclosure of their transactions as well as transaction commissions.

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철강산업의 기술판매가격 산정 모형 개발 (A Technology Pricing Model for the Steel Manufacturing Industry)

  • 김용식;김진한;이윤석
    • 기술혁신연구
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    • 제12권1호
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    • pp.287-304
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    • 2004
  • Since there are various types of technologies in the steel manufacturing industry, steel manufacturers need to adopt the most suitable technology Pricing method contingent on the technology type. Steel manufacturing technologies could be categorized as three groups. First, product and process technologies can enhance sales and contribute revenue increase, DCF method could be recommended. Second, maintenance and quality management technologies are mainly embodied in people, human resource profitability method is more suitable. Third, break-through technologies have great uncertainty in terms of commercialization and commercial success, therefore cost saving method is more reasonable. Finally, a sample case is suggested applying above technology pricing model to a steel manufacturer.

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항공사 e-비즈니스를 위한 컴퓨터 예약시스템과 수익경영 시스템의 역할과 연계방안:K항공사 사례를 중심으로 (Study on the Integration of Revenue Management Systems and Computer Reservation Systems for Airline e-business : the case of K-Airline)

  • 이휘영;윤덕영;윤문길
    • 경영과학
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    • 제21권3호
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    • pp.71-84
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    • 2004
  • CRS, which was initially developed to support airline reservation is now the main part of e-business of airlines, and it decides the degree of prompt and accurate itinerary for travelers due to the remarkable difference in availability inquiry and seats reservation information according to CRS joining level CRS joining level also decides the exactness of reservation, ticketing and traffic data collection and plays the most important role in the exactness of advanced forecast of demand, appropriate seats allocation, and overbooking. Therefore, it provides front end function like seats reservation, schedule display, fare inquiry on-line linked with CRS and back office function like sales result of travel agents, accounting administration. stock administration and customer administration and decides the level of an airline's e-business.

Application of DEA to Investigate Distinctive Regional Characteristics for Asia-Pacific Telco Management

  • Kustedjo, Ancilla Katherina;Han, Hyun-Soo
    • Journal of Information Technology Applications and Management
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    • 제23권4호
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    • pp.83-100
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    • 2016
  • In this paper, we present the DEA (Data Envelopment Analysis) application case study to investigate the regionally distinctive telco management characteristics of the Asia-Pacific countries. This study attempts to exploit the implications of DEA for the assessments of core process capabilities of telcos. Accordingly, we extract input variables of CAPEX (capital expenditure), operating expense, marketing expense, and number of employees, each to reflect the competitiveness of the core processes such as fixed asset utilization, operation & sales efficiency, and white collar productivity. In conjunction with the input variables, the output variables are chosen as EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization), ARPU (Average Revenue per User), and number of subscribers. The computational testing results, conducted with total 37 telcos of the 12 Asia-Pacific countries, are analyzed in various ways to understand the distinctive performance characteristics across the region. The managerial implication captured from this study provides useful insight for using DEA as the international telco management purpose.

배전선로의 무정전공법 개발 연구 (A study on the development for the method without interruption of service in the distribution system)

  • 김영래;박구범;송일근
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 1995년도 추계학술대회 논문집 학회본부
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    • pp.61-63
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    • 1995
  • The main factors to bring out the power failure are trouble and operation power failure, the operation power failure of these includes about 85%. So, it is required that the without interruption of service method reduce the operation power failure. If we develop the without interruption of service method, the operation power failure will reduce greatly. It is necessary to develop the without interruption of service method which it solve various trobles (dissatisfacting solution of customer, sales revenue augmentation, and the reduction of the power failure negotiation work). The results of study are drawing up of the specification for temporary transmission methods, it of the working methods for them, and the scrutiny of the technology contents for them.

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