• 제목/요약/키워드: profit analysis

검색결과 1,319건 처리시간 0.025초

외식사업 신규창업을 위한 사업계획서 작성방법 사례와 투자경제성 분석에 관한 연구 (Case Studies on Preparing a Business Plan for the Foundation of Food Service Business and Analysis of Investing Economy.)

  • 홍기운
    • 한국조리학회지
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    • 제3권
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    • pp.385-421
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    • 1997
  • This study was performed as placing stress on business plan preparation and investing economy analysis centered to cases upon presenting the premises of study for new foundation of food service business. The summarized results are as follows: 1. In the aspect of carrying out process of practical project, establishing the promotion strategy, the facility project program, the menu program, the facility and furniture program, organization & manning schedule, the business operation schedule, review of all laws & provisions and the allout promotion schedule in order were deployed. 2. Analysis of investing economy for review of profitability 1) In case of investment, excluding 600million for the real setate lease among the total investment of 1billion, it was required by 161, 235, 000 for interior project, 161, 110, 000 for facility & equipment, 19, 235, 000 for fittings, 27, 600, 000 for menu plate & uniform, 27, 600, 000 for furniture, 13, 800, 000 for sign article. 2) In case of loss & profit presumed the annual turnover is to be 1, 115, 856, 000 the contigent profit(before tax) is to be 148, 966, 000 which is 13.3% in comparson to the sales amount and the net profit(after tax) for this term s to be 104, 276, 000 which is 9.3% against the sales and the profitable ratio to the equity investment( 500 million) is 20.9% and it satisfies 20% of the premises of study. 3) In case of the payback period will be approximately two(2) years which indicated within three(3) years that is standard of new project evaluation term of ordinary enterprise. 4) In case of internal rate of return it will be 21.5% which is favorable profitability as taking into account of 15% that is standard of new project evaluation by ordinary enterprise based on general downtown money interest. That the investing value of Happy Day profitability is hinted as it is sufficient enough as the case under this study based upon such results and considered that securing supremacy is competitive power in case of commitment will be possible.

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인도 여성의 패션 라이프스타일에 따른 의복구매행동 특성 연구 - 뭄바이 거주 신세대 여성을 중심으로 - (A Study on Clothing Purchase Behaviors as Related to the Fashion Lifestyle of the New Generation of Indian Women living in Mumbai)

  • 고수진;고애란
    • 한국의류학회지
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    • 제33권10호
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    • pp.1590-1600
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    • 2009
  • This study investigates the fashion lifestyles and the effect on clothing purchase behavior by female consumers living in Mumbai India. Data were collected from 129 Indian women in their teens to thirties living in Mumbai and were analyzed by factor analysis, cluster analysis, one-way ANOVA, Duncan test, ${\chi}^2$-test, frequency analysis using SPSS 12.0. The results of this study are as follows. Five factors of fashion lifestyle are identified: fashion consciousness, price orientation, advertisement/brand orientation, being aware of others, and tradition orientation. Female consumers were classified into four groups based on fashion lifestyle factors: display/brand oriented group, active profit seeking group, fashion oriented group, and a tradition oriented group. There were significant differences among the fashion lifestyle groups on five criteria (latest fashion, price, commonality with existing clothing, size, and the distance to the store) out of the 13 criteria. The display/brand oriented group showed high scores on the latest fashion and size. The active profit-seeking group generally showed high scores on all five factors. The fashion oriented group showed high scores on latest fashion and commonality with existing clothing when buying clothes. Finally, the tradition oriented group showed high scores only on the distance to the shop, while they (the tradition oriented group) showed low scores on the other criteria. The examination on the actual conditions of clothing purchase among fashion lifestyle groups showed that only the monthly expenditure for clothing is significantly different. The display/brand oriented group and active profit seeking group spent more on clothing than the other two groups.

의료기관(병원)의 사회적 책임(HSR) 활동이 종사원의 이직의도에 미치는 영향 (An effect on Employees' Turnover intention of Hospital Social Responsibility)

  • 조영복;강혜림
    • 디지털융복합연구
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    • 제18권5호
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    • pp.197-203
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    • 2020
  • 본 연구는 최근 관심이 집중되고 있는 기업의 사회적 책임과 관련하여 영리기업의 사회적 책임이 이직의도의 감소에 긍정적인 영향을 미친다는 선행연구를 바탕으로 비영리기관인 병원의 사회적 책임활동이 조직 구성원의 이직의도에 미치는 영향을 살펴본다. 의료기관 종사자를 대상으로 설문조사를 통하여 자료를 수집하고, 이 자료들로부터 탐색적 요인분석을 실시하였다. 분석결과 병원의 사회적 책임활동은 조직신뢰에 유의미한 영향을 미치고, 병원구성원의 조직신뢰는 이직의도에 부의 영향을 미치는 것으로 나타났다. 결론적으로 병원의 사회적 책임활동은 조직구성원의 이직의도의 감소에 유의미한 영향을 미치는 것을 확인하였다. 이를 근거로 병원의 사회적 책임활동이 조직원의 이직의도를 감소시키는 영향들을 파악함으로써 효율적인 의료기관의 운영방식에 기여 할 수 있을 것이며 향후 연구 과제로써 구성원들의 분포를 넓게 하여 연구의 일반성을 증가시키는 것이 필요하다.

불완전 어업관리의 합리적 관리수단 및 규제수준의 결정에 관한 경제학적 분석 (The Economic Analysis of the Determination of Optimal Management Measures and Level of Control in Fisheries Management)

  • 이상고;김도훈
    • 수산경영론집
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    • 제33권2호
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    • pp.31-48
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    • 2002
  • This paper is aimed to analyze how to evaluate the choice of optimal management measures and level of control in fisheries management under the costly and imperfect management system by comparing with costless and perfect management system that is commonly assumed in the analysis of fisheries regulations. Fishermen would set the level of fishing efforts at the point where the marginal fishing profit for fishing effort is equal to the marginal level of fine under costly and imperfect management system. Therefore, under the case where the marginal fishing profit is higher than the marginal level of fine, the level of fishing efforts would be made at the point which is higher than the level of fishing efforts made under costless and perfect management system and is not a point where the economic profit is maximized in regulated fisheries. From this conclusion, the fishermens avoidance activities against regulations as well as the level of control in fisheries management substantially have an influence on the choice of fisheries management instruments. According to the analysis of optimal fisheries management policy, the economic profits in regulated fisheries are determined by the level of fisheries enforcement costs and total fishing profits, in which as enforcement costs increase the economic profits decrease. In addition, the economic profits vary in response to the level of control in avoidance activities. That is, as avoidance costs decrease, the economic profits increase. The determination of optimal level of control in fisheries management should be made at the point where the marginal regulation costs are equal to the marginal profits from regulated fisheries, in which marginal regulation costs are different according to the type of management measures. And the level of profits changes in response to different levels of avoidance activities. The management measure that can maximize the difference between the marginal regulation costs and marginal profits from regulated fisheries should be chosen as an optimal fisheries management instrument.

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Vendor-Managed Inventory in Three Stage Supply Chain

  • Ryu, Chungsuk
    • 유통과학연구
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    • 제15권8호
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    • pp.15-28
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    • 2017
  • Purpose - Many researchers analyze VMI as a supply chain collaboration program to reveal its true value. Most of them focus on the dyadic relationship in two stage supply chain systems. This study examines the effect of VMI when it is applied to the different parts of three stage supply chain systems. Research design, data, and methodology - Based on three stage supply chain, this study compares three different systems including full VMI, partial VMI, and non-VMI by using mathematical models. The performances of three systems are compared with the numerical examples of the proposed supply chain models. Results - The numerical examples reveal that full VMI where the manufacturer controls inventories at all stages outperforms any other systems in terms of the system profit and enables all individual members to gain greater profits than non-VMI. Meanwhile, under partial VMI where VMI is implemented between the wholesaler and retailer, only these two members improve their performances and the manufacturer who does not belong to VMI makes less profit than even under non-VMI. This study also examines the impact of market size and profit margin on the system performance. Conclusions - The result of this study supports the common belief that VMI secures the best result when it is applied to the entire supply chain system. The additional findings from the numerical analysis are discussed.

PV연계형 ESS의 설치 규모에 따른 수익영향 (Profitability Analysis of ESS with PV Generation)

  • 김창수;최상봉
    • Current Photovoltaic Research
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    • 제8권3호
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    • pp.86-93
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    • 2020
  • The investment in solar and wind generation is rapidly increasing with government's renewable expansion policy and Renewable Portfolio Standard (RPS). Since the large penetration of solar and wind generation increases the variability and uncertainty of supply and demand balance in power system, the government is pursuing the policy of supplying energy storage system (ESS) linked to renewable energy. ESS contributes to the ease of transmission and distribution grid by shifting PV generation from daytime to evening hours. Recently, the declining market price of REC as ESS incentive, policies to cut down incentives and limited ESS storage due to fire events lead to the aggravation of long-term profitability, thus working as a barrier of ESS spreading. In this study, the factors affecting the profit of ESS are analyzed and brief indicators are derived. Based on the indicators, the profit changes are analyzed considering the variation of REC market price and REC incentive weights. Based on the profit change with respect to the increase of ESS capacity, economical ESS installation capacity is suggested.

Bayesian Belief Network 활용한 균형성과표 기반 가정간호사업 성과예측모델 구축 및 적용 (Development and Application of a Performance Prediction Model for Home Care Nursing Based on a Balanced Scorecard using the Bayesian Belief Network)

  • 노원정;서문경애
    • 대한간호학회지
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    • 제45권3호
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    • pp.429-438
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    • 2015
  • Purpose: This study was conducted to develop key performance indicators (KPIs) for home care nursing (HCN) based on a balanced scorecard, and to construct a performance prediction model of strategic objectives using the Bayesian Belief Network (BBN). Methods: This methodological study included four steps: establishment of KPIs, performance prediction modeling, development of a performance prediction model using BBN, and simulation of a suggested nursing management strategy. An HCN expert group and a staff group participated. The content validity index was analyzed using STATA 13.0, and BBN was analyzed using HUGIN 8.0. Results: We generated a list of KPIs composed of 4 perspectives, 10 strategic objectives, and 31 KPIs. In the validity test of the performance prediction model, the factor with the greatest variance for increasing profit was maximum cost reduction of HCN services. The factor with the smallest variance for increasing profit was a minimum image improvement for HCN. During sensitivity analysis, the probability of the expert group did not affect the sensitivity. Furthermore, simulation of a 10% image improvement predicted the most effective way to increase profit. Conclusion: KPIs of HCN can estimate financial and non-financial performance. The performance prediction model for HCN will be useful to improve performance.

국내 의료기관의 사명진술문과 조직성과 분석 (Analysis of Mission Statements and Organizational Performance of Hospitals in South Korea)

  • 김은경;김세영;이은표
    • 대한간호학회지
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    • 제45권4호
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    • pp.565-575
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    • 2015
  • Purpose: The purpose of the study was to examine mission statements and their elements and to investigate correlations between mission statements and organizational performance. Methods: The current research was a descriptive study based on the examination of mission statements of 353 hospitals that posted mission statements on their webpage and 92 hospitals that made their income statements public. Results: The most common mission element was 'identification of principal services', which accounted for 92.6%. Mission statements of hospitals included the average of 4.82 mission elements out of 9, and the objective of medical quality improvement was 0.81 among 6 objectives of IOM (Institute of Medicine). Net profit of hospitals with mission statements that have above average number of mission elements were significantly higher (t=2.71, p=.008) than those of other hospitals. Net profit was significantly correlated with mission statements (r=.26, p<.001), and mission elements (r=.29, p<.001). Conclusion: The results of the study empirically reveal that mission statements in the hospital affect organizational performance. That is, better organizational performance is shown for hospitals with better, more diversified, and more firmly stated mission statements which include identification of target customers, identification of principal services, contribution to society as a non-profit organization, and concern for employees.

가족기업의 가계재정상태와 기업재정상태 분석 (The Financial Status of Household and Business in the Family Business)

  • 김순미;홍성희
    • 대한가정학회지
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    • 제38권7호
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    • pp.13-26
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    • 2000
  • The purpose of this study were to identify the financial status of the home based business, and to analyze the factors effected on it. The sample consisted of 713 self-employed from data of 1998 Korea Household Panel Study, and analyzed into Frequencies, Percentile, t-test, $\varkappa$$^2$-test, and Regression Analysis. The findings showed that the household income and expenditure level of female self-employed was higher than those of male self-employed. In case of financial status of business, male self-employed's net profit was higher than female's and the net profit to total sales ratio of male self-employed was greater than female's. The factors contributing to total expenditure to total income ratio were sex, educational level, future economic expectancy, residence and home ownership of self-employed, while the factor effect on total asset to total debt ratio was only total household income. The Variables of sex, educational level of self- employed, job type of home based business and the number of employees in home based business were associated with net profit to total sales ratio, age and educational level of serif-employed, and job type of home based business was related to total sales to the number of emploees ratio(labor productivity).

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주파수의 경제적 가치를 고려한 할당대가 산정기준 분석 (Analysis of Radio Spectrum Charges based on Economic Value)

  • 장희선;여재현;이광희;최기석
    • 대한산업공학회지
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    • 제34권2호
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    • pp.216-222
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    • 2008
  • The determination of spectrum charges for the operators is a main issue to efficiently manage the limited radio spectrum resources. In this paper, we propose a model to compute the optimal charges for radio spectrum usage. The objective is to determine that will maximize the spectrum charges, and decision variables of ratios for actual or estimated revenues are considered. The spectrum charges are maximized under satisfying the least profit for operators based on Log-Linear demand function. The parameters of actual sales and minimum profit of operators are analyzed to make an efficient management for radio spectrum. The results show that the spectrum charges increase as the actual sales increase, but it decrease as the required minimum profit of operator increases. It is also observed that the government should increase the ratio for estimated sales if anticipating the poor market in the future, otherwise they should increase the ratio for actual sales to maximize the spectrum charges.