• Journal of Biosystems Engineering
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• 제39권4호
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• pp.283-289
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• 2014

Purpose: This study was carried out to evaluate the labor requirement and the cost-reducing effects of the pick-up type pulse crop harvester compared with those of conventional harvesting for soybeans and red beans. Methods: The labor requirement and the cost to gather, thresh, and clean for conventional harvesting operations were surveyed; those for the pick-up type pulse crop harvester were estimated for soybeans and red beans. The annual capacity of the harvester and the break-even area of the two harvesting methods were also estimated. Results: For soybean harvesting, the labor requirement of 0.57 hour-persons/10 a for the pick-up type pulse crop harvester reflects a 91.9% reduction in the labor requirement of 7.00 hour-persons/10 a for conventional harvesting. Machinery costs of 51,300 won/10 a for the harvester were estimated for an annual harvesting area of 52.5 ha/year, representing a reduction of 33.3% from the 78,700 won/10 a cost of conventional harvesting. A break-even area of 28.4 ha was estimated for the two harvestings. For red bean harvesting, the labor requirement of 0.57 hour-persons/10 a for the harvester reflects a 92.6% reduction in the labor requirement of 7.66 hour-persons/10 a for conventional harvesting. For an annual harvesting area of 52.5 ha/year, annual capacity of 52.5 ha/year and machinery costs of 51,700 won/10 a were estimated for the harvester, reflecting a reduction of 44.7% in the cost of 93,500 won/10 a for conventional harvesting. A break-even area of 23.1 ha was estimated for the two harvestings. A governmental subsidy for purchasing the harvester could contribute to reducing the break-even area and harvesting costs. Conclusions: The pick-up type pulse crop harvester for soybean and red bean harvesting could reduce the labor requirement and costs of conventional harvesting, and a governmental subsidy for purchasing the harvester will improve the economics of the harvester for efficient mechanical harvesting.

• 한국산림과학회지
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• 제96권6호
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• pp.661-666
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• 2007

본 연구의 목적은 최근 양자간 FTA의 협상에 의한 수입개방시대를 맞이하여 밤 가격의 변동으로 인한 밤 판매가격별 수익성과 투자금의 회수기간 등을 파악하여 밤나무를 재배하고자 하는 사람이나 밤 재배에 관련되는 사람들에게 투자 정보를 제공하기 위한 것이다. 경남 진주 산청, 전남 구례, 충남 공주 부여 청양 등 6개 지역의 133가구를 사례로 조사 분석하였다. 분석기법으로 IRR, B/C Ratio, NPV, 손익분기점 매출액의 기법을 사용하였다. 그 결과 이자율 4%를 적용했을 때 밤 판매가격이 1,140원/kg 이하일 때 투자가치가 없고, 그 이상일 때 투자가치가 있는 것으로 나타났다. 투자 후 16년째 투자금을 회수하고 손익분기점 매출액은 32,963천원/ha인 것으로 나타났다. 3,000원/kg일 경우 투자 후 9년째 투자금을 회수하고 손익분기점 매출액은 15,176천원/ha인 것으로 나타났다.

• 대한안전경영과학회지
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• 제14권2호
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• pp.221-228
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• 2012

This paper analyzed twenty-six production-related KPI(Key Performance indicator) factors of business diagnosis, such as personnel, equipment, materials, operations and quality affecting company business competition to 186 small machinery manufacturers in 2010. Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package. The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.273-285
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• 2022

Using data from a departmental profit and loss management questionnaire survey conducted for a group of hospitals consisting of various establishment entities, this study evaluates the effectiveness of departmental profit and loss management practices, such as break-even analysis, based on objective performance data. The study also examines whether the implementation of departmental profit and loss accounting is still effective in improving profitability in the financial year 2021 and whether the effectiveness of the implementation of departmental profit and loss accounting is robust. This study reconfirmed that the implementation of departmental profit-and-loss accounting has a positive effect on objective financial performance in hospitals and that the effect of improving profitability can be enhanced by implementing it monthly with high frequency and regularity and by using the accounting results more actively. It was also found that the department's implementation of break-even analysis had a positive impact on financial performance, which was enhanced by more active use of the data. Given the current economic climate, a hospital organization's active participation in income statement management, not only for the hospital as a whole but also for each department, would be an effective management activity.

• 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.

• The Korean Journal of Pain
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• 제30권4호
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• pp.272-280
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• 2017

Background: The high cost of intrathecal morphine pump (ITMP) implantation may be the main obstacle to its use. Since July 2014, the Korean national health insurance (NHI) program began paying 50% of the ITMP implantation cost in select refractory chronic pain patients. The aims of this study were to investigate the financial break-even point and patients' satisfaction in patients with ITMP treatment after the initiation of the NHI reimbursement. Methods: We collected data retrospectively or via direct phone calls to patients who underwent ITMP implantation at a single university-based tertiary hospital between July 2014 and May 2016. Pain severity, changes in the morphine equivalent daily dosage (MEDD), any adverse events, and patients' satisfaction were determined. We calculated the financial break-even point of ITMP implantation via investigating the patient's actual medical costs and insurance information. Results: During the studied period, 23 patients received ITMP implantation, and 20 patients were included in our study. Scores on an 11-point numeric rating scale (NRS) for pain were significantly reduced compared to the baseline value (P < 0.001). The MEDD before ITMP implantation was 0.59 [IQR: 0.55-0.82]. The total MEDD increased steadily to 0.77 [IQR: 0.53-1.08] at 1 year, which was 126% of the baseline (P < 0.001). More than a half (60%) responded that the ITMP therapy was somewhat satisfying. The financial break-even point was 28 months for ITMP treatment after the NHI reimbursement policy. Conclusions: ITMP provided effective chronic pain management with improved satisfaction and reasonable financial break-even point of 28 months with 50% financial coverage by NHI program.

• 한국벤처창업학회:학술대회논문집
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• 한국벤처창업학회 2006년도 추계학술발표회
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• pp.275-299
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• 2006

This study aims at examining the early-stage financing scale for entrepreneur to build small & medium business. The data was collected from the DART (Data Analysis, Retrieval and Transfer System) of Korean Financial Supervisory Service(FSS) in the main. The results of this study show that small & medium business needs equipment & operation financing for about 37 months extent to reach Break-Even Point. The limitations of this study are data collections from registered firms on Korean FSS primarily and no showing about the early stage financing scale for building small & Medium Business concretely. Small & Medium business entrepreneur have to make a early stage finance plan according to a necessary equipment and operating cost in their business field for 37 months extent.

• 대한안전경영과학회지
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• 제9권5호
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• pp.111-116
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• 2007

The objective of this paper is to calculate the minimum scale of management for transportation business in order to achieve a form of enterprise. In this study the tracking minimum scale of business is the minimum number of operating trucks. Transportation companies should ensure the number of trucks for a type of business model rather than a means of livelihood model. The method to calculate the minimum number of trucks for the transportation business model can use an approach of either the qualitative and the quantitative technique. This study chooses the quantitative technique to calculate the minimum number of trucks through the analysis of break-even point.

• Nuclear Engineering and Technology
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• 제8권4호
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• pp.219-229
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• 1976

우리나라에서 건설될 가상적인 1125MWe PWR발전소에 대해 통계적인 방법으로 몇가지 서로 다른 핵주기간의 상호 경제성을 살펴 보았다. 모든 핵연료 파라메타들은 각기 적절한 확률분포함수를 갖고 있는 통계적인 변수로 취급하였고, 무작위 표본 추출 방법으로 요구비용 및 여러가지 핵주기성분에 대한 break-even 코스트들의 히스토그램을 얻었다. 이 히스토그램으로 throw-away 주기에 대한 재처리 및 플루토늄 재장전주기의 cost-benefit를 조사하였다.

• 보건의료산업학회지
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• 제4권1호
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• pp.145-156
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• 2010

The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.