• 제목/요약/키워드: depreciation

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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.

CAPA를 활용한 적용사례 및 개선대책 (Case studies using CAPA to eliminate problems)

  • 이영창;여동구;구본흥
    • 한국소성가공학회:학술대회논문집
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    • 한국소성가공학회 2002년도 금형가공 심포지엄
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    • pp.95-102
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    • 2002
  • With recent trends leaning towards product miniaturization, the advent of new material and speedy delivery times, old style conventional trial-and-error methods have been only serving to weaken corporate competitiveness. Reliant on tiny increments of time-consuming experience, this antiquated approach begets a delayed delivery of product development, cost loss and quality depreciation. To solve such problems, the Dedicated Injection Molding CAPA (Computer Aided Plastics Application) performs a preliminary examination on problems rising from every stage of creation - from appropriate material selection and mold design to mass production - through a computer system. Thus, it determines the optimum design variables and process conditions while diagnosing and solving defective molds.

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농업용수관리자동화시스템의 용수절감효과에 대한 경제적 가치 평가 (Valuation of Saved Water by Automated Agricultural Water Management System: Alternative Cost Approach)

  • 지용근;김선주;김필식
    • 한국농공학회논문집
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    • 제51권4호
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    • pp.1-6
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    • 2009
  • This study analyzed and evaluated the effect of agricultural water reduction by introducing automated agricultural water management using alternative cost approach. The approach is possible to evaluate none market property as an asset. The saved agricultural water was evaluated as none market property. As the alternative goods, Seongju and Donghwa dam, typical irrigation dams in domestic, were employed. The economic benefit from water saving effect of an automated agricultural water management was calculated as depreciation expense and maintaining cost of construction agricultural dam per saved agriculture water. As a result, the saved agriculture water was 8.5 million ton per year, and the economic benefit of it was $1.3{\sim}2.1$ million won.

제주시 폐기물환경사업소의 미활용에너지 활용방안 연구 (A Study on Unused Energy Management of Jeju City Waste Environment Center)

  • 김상혁;권기린;박윤철
    • 동력기계공학회지
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    • 제8권1호
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    • pp.48-54
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    • 2004
  • In this study, waste heat of Jeju City Waste Environment Center is investigated and the utilization method is suggested with economical analysis of additional investment that needed for new facility. Energy balance of the typical facilities is considered in this study such as incineration plant and LFG power plant. The payback period of the investment which is used for the LFG power plant waste heat utilization facility is about 2.4 years and the economic profit of the facility during 10 years operation is up to 926 million won.

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합병기업의 효율성에 관한 연구 -합병기업의 비용항목 분석- (A Study on the Efficiency of the Mergers & Acquisition -focus on the Cost analysis-)

  • 정범석
    • 경영과정보연구
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    • 제6권
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    • pp.117-135
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    • 2001
  • This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

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경북 지역 전통식품 가공업체의 생산.경영 및 수출실태 연구 (Studies on the Actual Status of Production, Management and Export of Traditional Food Processing Company in Kyungpook Province)

  • 이호철;윤진숙;문광덕
    • 한국식품저장유통학회지
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    • 제4권2호
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    • pp.197-213
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    • 1997
  • The actual status of production, management and export of 96 traditional food processing companies which supported by the government in Kyungpook province were investigated. Governmental support contributed to the increase of farmhouse income, employment and depreciation of agricultural products a bit, but it was supported mostly to unexperienced party. Technologies for food processing developed in institute and college were little. 42 percent of packaging design was developed by service commission, but the agency was very limited. Total export price in 1996 was 2.3 billion Won, but it was decreased in 1997. The responce to the prospect of traditional food processing work, 37.5 percent replied that this work can bring up as exportable product, but ambiguious response was a little. To settle a weakness of farming food processing work, the establishment of special marketing comapny was required and this company should accomplish marketing advertizing and exporting business.

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첨단생산시스템을 위한 기술원가모델의 개발 (Development of a Technology Cost Model for Advanced Manufacturing Systems)

  • 박주철
    • 산업공학
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    • 제8권1호
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    • pp.31-43
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    • 1995
  • This study is intended to develop a technology cost model (TCM) which treats technology costs appropriately under present advanced manufacturing technology environment. TCM is composed of two elements : cost classification system and cost allocation model. It is proposed to include technology-related department expenses as well as technology investment in the categories of technology costs. For the cost allocation, technology activities are divided into four homogeneous groups. Costs are accumulated into one of the four cost pools and allocated to the cost object using the pool's unique allocation base. It is also proposed to use the capital recovery costs including interest expense rather than the depreciation costs for an invested capital. A case study is performed to verify the applicability of the developed model.

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우편요금제에 기초한 전력탁송 요금의 계산 (Evaluation of Power Wheeling Costs Based on the Postage Stamp Method)

  • 박종배;김발호;임주성;이상철
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 1998년도 하계학술대회 논문집 C
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    • pp.1015-1019
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    • 1998
  • This paper presents the evaluation results of Korea Electric Power Corporation (KEPCO) system's power wheeling costs based on the postage stamp method. The results of several postage-stamp-based methodologies are compared where some of them are the conventional approaches. others are new approaches suggested in this paper. The approaches developed in this paper are suitable for a system where transmission transactions are occurred within a vertically integrated power system just like as Korea, Japan. etc. Also, they can overcome limitations related on the depreciation costs application. Test results show that the computed wheeling costs are around 4.0 [won/kWh] in 1995, and it is anticipated that the cost will increase when considering transmission network losses and ancillary costs.

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K-1 전차의 경제 수명 결정에 관한 연구 (A Study on Determination for An Economic Life-cycle of the K-1 Tank)

  • 문형선;김충영
    • 한국국방경영분석학회지
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    • 제23권1호
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    • pp.138-150
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    • 1997
  • The life-cycle of the K-1 tank has been 10 years simply applying that of the U.S. M-1 tank. Therefore, this paper is focused on determination of an economic life-cycle for the K-1 tanks. The current operation cost is adjusted by interest rate and the depreciation cost is applied in this study for more reliable estimation of the life-cycle cost. The Equivalent Annual Method is utilized and then various regression techniques are applied for deriving an effective economic life-cycle. The economic life-cycle of the K-1 tank results in 13 years in this study. considering 95% confidence interval, the life cycle of the K-1 tank is between 10.5 years and 15.5 years.

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터널 조명 제어장치의 성능개선 (Improvement of Lighting Control System for Tunnel)

  • 어익수
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2003년도 하계학술대회 논문집 C
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    • pp.1964-1966
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    • 2003
  • Lighting in the tunnel makes for safe driving of cars taking into account of change in perception arisen in the sight of drivers of cars entering into and passing tunnel, drivers' mental reaction and unique circumstances of a tunnel. There are many variables to satisfy safe driving in the tunnel. Since tunnels are mostly located in the mountainous area and illumination at the approach part differs largely depending on the surrounding circumstances, a standard different from that of common lighting is applied. An accidentin the tunnel, which involves same danger as in underground, may lead to a large mishap. Therefore, control by sensors inside and outside of tunnel ensures prevention of an accident through control of illumination at the approach part and inside of tunnel. It is very important in the aspect of saving energy since such control is available to reduce depreciation factor resulted from early excessive intensity of illumination.

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