• Title/Summary/Keyword: profit analysis

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The Effects of Certification and Listing of Information Security Service Company on Financial Performance (정보보호 전문서비스 기업의 인증 및 상장여부가 재무적 성과에 미치는 영향)

  • Shin, Hyun Min;Kim, Injai
    • Knowledge Management Research
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    • v.21 no.3
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    • pp.197-213
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    • 2020
  • This study analyzed the impact of information security service company certification on financial performance. The purpose of this study was to analyze the effect of the "Information Security Service Certification Company" system from a financial point of view for information security service certified & non-certified companies, and listed & unlisted companies. From a financial point of view, performance analysis was conducted using two-way ANOVA on sales, operating profit, and profit rate. This study verified whether there is a difference in management performance between an information security service certified company and an uncertified company. In the financial performance indicators of sales, operating profit, and profit rate, the information security service certification system showed an impact on financial performance because the information security service certification company showed better management performance than the uncertified company. The implications of this study are that the empirical performance analysis from the financial point of view of the information security service certified company system can be used as a basis for negative regulatory policies to revitalize the information security industry in the future, contributing to the growth of information security companies with excellent growth potential.

Application Method of the Financial Feasibility study of New Hotels (신규호텔의 재무타당성분석의 적용방안)

  • Choi, Bok-Soo
    • The Journal of the Korea Contents Association
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    • v.9 no.1
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    • pp.407-416
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    • 2009
  • It is evident that a financial feasibility study based on the economic analysis has been theoretically and practically accepted in the aspect of its adequacy. However, it is not easy to apply in the practical business affairs since there exist some difficulties on the economic analysis and the interpretation of the result because of the difficulty of the estimation of the discount rate. This study aims to suggest a method of the financial feasibility study based on the economic analysis. The results of this study are as follows. First, this study can increase the reliance and adequacy of the economic analysis result by suggesting a method of estimating the discount rate by means of the proxy ${\beta}$ method in the practical way. Second, this study can provide the overall frame of the financial feasibility study based on the economic analysis method (namely, Net Present Value Method internal rate of return, profit index method and payback period method)which use discount rate and cash flow. Third, this study can suggest an practical analysis skill required in each step of the financial feasibility study.

An Analysis of Personal Computer Productivity Improvement through Factory Automation (생산자동화에 따른 컴퓨터공장의 생산성 변화)

  • Yoo, In-Sun;Kim, Byung-Jin
    • IE interfaces
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    • v.7 no.2
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    • pp.133-144
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    • 1994
  • The problem of productivity improvement is one of the most challenging problems facing the world economy. This paper studies an analysis of improving personal-computer(PC) company productivity through factory automation. It attempts to analyze value added productivity at the company level. The index measured will effectively help managers supervise their companys. This study justifies that the proposed approach will stimulate manager's profit-motivation by providing them with value-oriented management instead of quantity-oriented method.

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An Analysis on Korean Pear Farm Efficiency;A case study using non-parametric method (배 농가의 경영효율성 분석;비모수적 접근방법에 의한 사례 연구)

  • Woo, Soo-Gon;Yoo, Jin-Chae;Kang, Kyeong-Ha;Shin, Yong-Kwang
    • Journal of Agricultural Extension & Community Development
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    • v.9 no.2
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    • pp.263-277
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    • 2002
  • The objective of this study was to compare the farm efficiency of members of cooperative firms with that of non-members in Korea. Data were collected from 27 farms members of three cooperatives and 13 non-member farms, based on the managerial achievements of 1999. For the analysis, the data were divided into three different farming types: type I and II of member farms and non-member farms. Economic analysis were implemented using DEA(Data Envelopment Analysis). Major findings was as follows. Total average technology efficiency was 0.782, which implies that there still remains 21.8% of improvement possibility. Among the three types, type I showed the highest technology efficiency of 0.9055, while type II and non-member farms showed 0.7670 and 0.7171, respectively. This means that these farms have relatively high potential improved. Also, comparing technology efficiency by dividing into pure technology and scale efficiency, all type of the farms exhibit a higher pure technology efficiency compared to scale efficiency. Therefore, to improve current technology efficiency, farms need to focus more on pure technology efficiency improvement. Meanwhile, profit analysis based on farm size indicate that most of the farms demonstrated the increasing-return-to-scale, which means it is necessary to extend the farm size to improve technical efficiency. Type I member farms achieve higher profit and efficiency than other two types and relatively higher producer prices through introducing cooperative sorting, grading and packing. Also, these labor saving technologies increased farm size.

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The Effect of Employment, Human Resource Development and Labor Practices on Corporate Performance (기업의 성과에 대한 고용 및 인적자원개발, 노사관행의 영향력 연구)

  • Kim, Jinhee
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.2
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    • pp.23-28
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    • 2022
  • This paper analyzed the influence of employment, human resource development, and labor practices on the corporate performance. Data were collected from the Korea Labor Institute's workplace panel survey(WPS) from 2017, and the analysis used 2,868 companies. This study employed operating profit as a corporate performance. Employment included open recruitment of new employees, evaluation of NCS job competency, and implementation of core human resources acquisition program. Human resource development consisted of incumbent training, job competency improvement evaluation, management program for low performer, emoloyee's career plan, and HRD using job analysis. Labor practices included guarantees for parental leave, guarantees for maternity leave, and support for childcare facilities. The analysis method used binominal logistic regression analysis for two groups of operating profit surplus and deficit companies. As a result of the analysis, it was possible to confirm the influence of employment, human resource development, and labor practices on performance. And the implications of employment, human resource development, and labor practices to improve corporate performance were discussed.

Analysis of Difference between Utility Presentation and Art Presentation in Food Space (식공간의 실용 연출과 예술 연출의 차이 분석)

  • Kye, Soo-Kyung;You, Han-Nah
    • Journal of the East Asian Society of Dietary Life
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    • v.20 no.4
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    • pp.619-627
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    • 2010
  • Finality in presenting table has an important significance. A presentation method in table comes to have different directionality depending on objective and significance such as the appearance of presentation for the substantial use or the appearance of presentation for delivering message. In our life, the utility table came to have value more than what supplies nutrition. Simultaneously with it, the table came to have the significance as a place of communication. What is being indicated in a different form from this is the art table. The table-coordinate starts to occupy a position in one aesthetic sphere, aside from the functional part of having a meal and communication, and is attempting the entry as the art sphere. What two types have been researched and developed so far in the face of having clear difference is limited to the utility presentation. The utility presentation and the art presentation need to be progressed at the same time rather than being separately classified and thought. Pursuit only for utility leads to being unable to proceed with making a new thing. The art table coordinate will be able to function as the new awakening point in the position of proceeding with such table coordinate. When proceeding with maintaining the form of the existing utility table, a client fails to feel fresh. Thus, coming to give new awareness by integrating art will lead to being available effectively for creating another profit. Even the art table can apply the characteristic of the display table among characteristics of the utility table. The display table aims at creating profit through communication between buyer and seller. Thus, even through the art table, both effects called the occurrence in profit and the initiative in trend will be capable of being enjoyed totally. Accordingly, the presentation of two tables in the art table and the utility table has clearly different characteristic. However, given properly using difference in presentation of the two, the best effect will be possibly seen.

Game Theoretic Analysis of the Mobile Discount Service of the Offline Retailers (오프라인 소매점의 모바일 할인 서비스에 대한 전략적 분석)

  • Cho, Hyung-Rae;Rhee, Minho
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.39 no.3
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    • pp.47-55
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    • 2016
  • The proliferation of the Internet and related technologies has led to a new form of distribution channels, namely online retailers. The conventional offline and the new online retailers have different transaction costs perceived by the consumers in the following perspectives: the accessibility to the product information, the traffic cost and the opportunity cost for the time to visit the store, the delivery time and the possibility of 'touch and feel' to test the quality of the product. In particular, the online retailers have lower distribution cost structure in that they do not have physical stores, which results in lower selling price. Thus they continuously offer price competition against offline retailers using the lower selling cost as competitive weapon. Moreover the emergence of the social commerce is likely to intensify the competition between the online and offline retailers. To survive in this fierce competition, the offline retailers are trying to defend their business interests by sticking to offline transaction in anticipation of increased customer loyalty, customer's preference for 'touch and feel' style shopping, and others. Despite of these efforts, customers who touch and feel a product in an offline store but purchase the product through an online retailer are increasing. To protect such customers, recently, some of the offline retailers began to provide the mobile discount service (MDS) which enables the offline customers to purchase a product at a discounted price through the mobile applications. In business competitions, the price discount strategy is usually considered to secure more market share at the cost of lower profit. In this study, however, we analyze the effect of MDS as a weapon for securing more profit. To do this, we set up a game model between the online and offline retailers which incorporates the effect of the MDS. By numerically analyzing the Nash equilibrium of the game, some managerial implications for using the MDS for more profit are discussed.

A Study on the Customer Evaluation of Service Quality at Japanese Restaurants (일식 레스토랑의 서비스 품질평가에 관한 연구)

  • 최원영;이용석;최원균
    • Culinary science and hospitality research
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    • v.8 no.3
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    • pp.91-106
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    • 2002
  • To achieve these goals constituent dimensions and structural elements of the Japanese restaurants service quality are being investigated through the review of the food service industry and service. The survey about the importance and the Japanese restaurants was also conducted with a questionnaire to identify the tendency of customers who visited restaurants. These results and satisfactions hypotheses are being tested in the restaurant and the empirical research aye both conducted to achieve time research purposes. Japanese restaurants, located in the metropolitan area, are being selected as the object limits of the survey. Eighty-seven questionnaires are being distributed three kinds restaurants which means total 250 for all, and from which 230 are being analyzed. Frequency and $\chi$$^2$test were applied for the general matters and the conditions of object while Cronbach's Alpha coefficient and factor analysis were applied for reliability and validity. t-test was attempted to fine the importance and the satisfaction of the service quality. Also ANOVA was utilized. After examining the results of this survey, few facts were apparent. First the number of male ana female customers in the Japanese restaurants are divided evenly in about 55% of male customers and 45% of female customers. However, these people have a wide variety of jos. Another evident fact present on this survey shows that customers eating at a less expensive restaurants have a income of 1,000,000 won where as the expensive or high-end restaurants have customers with higher income than average. The price sensitive customers studied in this survey shows that they spend on average 30,000 to 70,000 won per person in the less expensive establishments. Therefore, with some service quality restructuring, application of new systems and ideas these restaurants could efficiently maximize their profit margin. Customers also showed that lower prices in lunch time would be an appealing incentive to deviate from standard lunch time 〈12:00~13:00〉and menu specials would be of interest to deviate from busy dinner time. In conclusion, since restaurants in the middle range category are not so many restaurants in lower range have a chance to maximize their profit. This study clearly shows that even the lower-end restaurants could raise their profit margin by incorporating new marketing techniques and by improving the service level of their restaurants.

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2-Stage Optimal Design and Analysis for Disassembly System with Environmental and Economic Parts Selection Using the Recyclability Evaluation Method

  • Igarashi, Kento;Yamada, Tetsuo;Inoue, Masato
    • Industrial Engineering and Management Systems
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    • v.13 no.1
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    • pp.52-66
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    • 2014
  • Promotion of a closed-loop supply chain requires disassembly systems that recycle end-of-life (EOL) assembled products. To operate the recycling disassembly system, parts selection is environmentally and economically carried out with non-destructive or destructive disassembly, and the recycling rate of the whole EOL product is determined. As the number of disassembled parts increases, the recycling rate basically increases. However, the labor cost also increases and brings lower profit, which is the difference between the recovered material prices and the disassembly costs. On the other hand, since the precedence relationships among disassembly tasks of the product also change with the parts selections, it is also required to optimize allocation of the tasks in designing a disassembly line. In addition, because information is required for such a design, the recycling rate, profit of each part and disassembly task times take precedence among the disassembly tasks. However, it is difficult to obtain that information in advance before collecting the actual EOL product. This study proposes and analyzes an optimal disassembly system design using integer programming with the environmental and economic parts selection (Igarashi et al., 2013), which harmonizes the recycling rate and profit using recyclability evaluation method (REM) developed by Hitachi, Ltd. The first stage involves optimization of environmental and economic parts selection with integer programming with ${\varepsilon}$ constraint, and the second stage involves optimization of the line balancing with integer programming in terms of minimizing the number of stations. The first and second stages are generally and mathematically formulized, and the relationships between them are analyzed in the cases of cell phones, computers and cleaners.

A Study of the Factors Influencing on Retail-Premium (상가권리금의 가치형성요인에 관한 연구)

  • Shin, Eun-Jung;Yoo, Seon-Jong;Kim, Myeong-Gi
    • Journal of Cadastre & Land InformatiX
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    • v.47 no.1
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    • pp.225-236
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    • 2017
  • In this study, collecting data in real retail-premium market and the influencing factors were extracted explored the formation of retail-premium. This should identify the level of retail-premium through an objective estimate of expenses, revenues, etc. A hierarchical regression analysis was conducted focusing on how the operating profit affected the formation of retail-premium. Store operators will have to be accompanied by the management of the operating profit to keep the initial payment and in order to receive a raise retail-premium. Through this process, It is possible to prevent the gap between retail-premium calculated through the appraisal and market practices. Ultimately, I believe and achieve the objective, transparent, the advancement of retail-premium market.