• 경영과학
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• 제19권1호
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• pp.143-162
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• 2002

The concept of revenue management have been used widely In the hotel and all transportation industries, and considered as a good system for managing a perishable asset. Recently, its' application area is being increasingly expanded to service industries such as the travel, the railway, the Internet and the sport industries. Internet business can be classified into several groups according to the characteristics of the individual business. One of groups is Internet Access Servoce business which connects each users to the internet. In this paper, since internet Access Services (IAS) business has a similar property to the service Industry, we will apply a revenue management concept to It. With some modification of existing model developed by Subramanian et.al. for airlines, we suggest the revenue management model being applied to IAS business. Computational experiment shows that the Increase of the revenue Is up to 7% by appluing our model. It means our model has a potential to manage IAS business effectively.

• 농촌계획
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• 제12권4호
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• pp.23-32
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• 2006

Recently, Owing to booming of leisure activities and national enforcement of 5-day workweek system, Korean government has been promoting rural tourism policy of which operating project's title is Green Rural Experience Village, Rural Traditional Theme Village, etc. In this study, ken investigation result on Green Rural Experience Village sites, an estimation model of returns by green-tourism activities was developed. The model was constructed through factor analysis and regression analysis method. Regression model developed can estimate green-tourism revenue by investment budget, homepage preengagement sales, homepage visitors, capacity of eating and drinking facilities, capacity of lodging facilities. The model developed was applied in sample villages. With these results, estimation revenue was recorded average 138.3% of survey revenue, and statistical significance was good(correlation coefficient $R^2$ = 0.8255, level of significance : 0.000), and the range of relative error was recorded largely from -7.1% to 158.6%, and average relative error was 38.3% and good. And, the model developed in this study have the critical point in aspects of insufficient data, but the results will be used in green-tourism policies and projects, and revenue estimation about each village in the present and future is limited, but in province or the whole country the application is good.

• 한국경영과학회지
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• 제34권3호
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• pp.55-69
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• 2009

It is often to apply revenue sharing models in rental industries which consist of a retailer and a wholesaler. This research analyzed the influences to profit of the supply chain if we adopt the revenue sharing model when the demand is uncertain and price sensitive. We found the conditions of the revenue sharing model to maximize the profit of the supply chain, and identified incentive compatible conditions for revenue sharing. It is proved that vertical integration guarantees maximization of profit for the supply chain. Also we found that it is possible to derive Incentive compatible schemes by controlling ranges of revenue sharing ratios.

• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• 유통과학연구
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• 제22권1호
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• pp.95-103
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• 2024

Purpose: Focusing on the complex supply chain operations beyond the simple dyadic relationship, this study evaluates the performance of the revenue sharing contract in three stage supply chain system. Research design, data, and methodology: The optimization model is developed to describe the supply chain system where one manufacturer, one wholesaler, and one retailer exist and pursue the maximum level of their own profits. In the numerical examples of the proposed supply chain model, two types of the revenue sharing contract, pairwise and spanning methods, are tested and their performances are compared with the traditional system. Results: The numerical analysis reveals that both types of the revenue sharing contract outperform the traditional system. All supply chain members can achieve the improved profits only when they determine the proper combination of revenue share ratios and price discount rates. Conclusions: This study finds out that both pairwise and spanning revenue sharing contracts can make the positive outcome that is acceptable to all members in three stage supply chain system. When the proper contract content is agreed among the supply chain members, the revenue sharing contract has the potential to be the practically feasible collaboration program for the multiple stage supply chain system.

• 상하수도학회지
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• 제37권6호
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• pp.311-324
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• 2023

As an advanced study on the method of calculating the target revenue water ratio of local waterworks through the leakage component analysis method proposed by Kim et al. (2022), this study developed a model to calculate the achievable revenue water ratio within the specified project cost, the required project cost to achieve the specified target revenue water ratio, and the economically appropriate target revenue water ratio level by considering the leakage reduction cost and leakage reduction benefit for each revenue water ratio improvement strategy, and conducted an applicability evaluation of the developed model using actual field data. The procedure for calculating the target revenue water ratio of local waterworks considering economics proposed in this study consists of three stages: physical data linkage model construction, leakage component analysis, and economic analysis, and the applicability was evaluated for Zone H with branch type and the Zone M network type. As a result of the application, it was calculated that approximately 32.5 billion won would be required to achieve the target revenue water ratio of 70% in the Zone H, and approximately KRW 10.5 billion would be required to achieve the target revenue water ratio of 75% in the Zone M. If the business scale of Zones H and M was corrected to 10,000 m³/day of water usage, the required project cost for a 1% improvement in the revenue water ratio of Zone H was calculated to be 0.7642 billion won and 0.4715 billion won for Zone M.

• 경영정보학연구
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• 제8권2호
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• pp.51-72
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• 2006

본 연구에서는 인터넷에서 운영되는 비즈니스 모델 분류와 함께 각 모델 별로 주요 수익요인을 알아보았다. 선행 연구 결과들과 문헌 자료들을 참고하여 인터넷 비즈니스 모델을 판매모델, 중개모델, 광고료모델, 이용료모델로 분류하였으며, 이 들 각 모델들의 수익요인들을 문헌자료와 전문가인터뷰를 통해 선정하였다. 인터넷 비즈니스 모델별 주요수익요인의 차이여부를 파악하기 위하여, 2단계의 조사가 이루어졌다. 첫 단계는 전문가 조사로, 인터넷 비즈니스의 수익성에 영향을 미치는 항목전정 및 각 수익모델별 가중치를 파악하기 위해 이루어졌다. 인터넷 비즈니스 모델에 대한 이해와 경험이 풍부한 전문가들을 대상으로 인터뷰 조사 및 AHP 질문지에 대한 답변을 얻었다. 두 번째 단계의 조사로서, 위의 전문가 조사 단계에서 얻어진 평가 항목들을 사용하여, 직접 운영중인 인터넷 비즈니스 모델들에 있어서 각 요소들이 실로 중요하게 운영되고 관리되고 있는지를 설문 조사 하였다. 유효 설문 답변으로 파악된 각 평가항목별 획득점수에(1단계에서 파악된) 가중치를 곱하여 최종 평가값을 얻었으며, 그 차이를 수익모델 별로 분석하였다. 분석결과, 판매모델, 중개모델, 이용료모델은 사업전략이 가장 중요하였으며, 광고료모델은 운영효율이 가장 중요하였다. 사업전략 중, 판매모델은 수익률 증가 전략, 중개모델은 수익 고객 확보 전략, 이용료모델은 고객정의가 가장 중요한 활동으로 파악되었다.

• Journal of Ginseng Research
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• 제33권3호
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• pp.240-243
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• 2009

원료삼 생산에 있어 총수익(R)을 결정하는 4요인 승법 모형을 설정하고 (R=AYQP) 세 농가의 수납실적 수치를 사용하여 총수익 결정식임을 확인하였다. 4요소는 자본요소인 재배면적(A), 기술요소인 단위수량(Y)과 가중평균 품질등급(Q) 그리고 시장요소인 평균등급 가격(P)의 3요소로 해석하였다. 기술요소인 YQ는 자본(A)과 수익(R)의 직선모형에서 기울기가 되어 단위자본의 수익창출계수임을 밝혔다. 수익결정식은 인삼산업의 발전이 재배수량과 품질 향상기술 YQ를 증대시켜 면적(A)을 감소시킴으로서 수익(R)을 높여 시장가격(P)을 낮추는데 있음을 보여주었다.

• 유통과학연구
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• 제20권2호
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• pp.19-29
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• 2022

Purpose: Understanding the distribution channel is a foundational element of successful hotel revenue management. This study aims to assess hotel distribution network partnerships and develops a model that can be utilized to ensure hoteliers are not becoming increasingly reliant on a single channel, optimize their market exposure, and maximize their portion of the overall worth of the network. Research design, data and methodology: This study utilizes a grounded theory approach to form a theoretical model by analyzing and examining the current practice of hotel distribution management through interviews with 15 stakeholders in Indonesia, such as hoteliers, online travel agents, wholesalers, and connectivity managers. Results: Based on data analysis, we describe hotel distribution elements, revenue team, managed channels, and channel prioritization for a different type of hotel. Finally, we propose a distribution channel model that comprises hotel teams, customer types, indirect channels, and direct channels. Conclusions: The model contributes to the literature by exploring the options of distribution channels for various hotel types to support hotel revenue management practice. By utilizing our model, practitioners can have a complete picture regarding the strategic choice of the channel by considering their hotel capacity and market target.

• 산경연구논집
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• 제14권9호
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• pp.21-30
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• 2023

Purpose: Focusing on the role of the special contract to collaborate the supply chain operations, this study investigates how the revenue sharing contract affects the performance of Vendor Managed Inventory (VMI). Research design, data, and methodology: The optimization model is formulated to represent two stage supply chain system where the supplier and retailer manage the operations to maximize their own profits. Three supply chain models including the traditional system, VMI, and VMI with revenue sharing contract are compared in the numerical examples. Results: According to the numerical analysis, the entire supply chain system has greater profit under VMI than the traditional system, while VMI alone sacrifices the supplier's profit. With the proper sets of revenue share ratio and wholesale price discount rate, VMI with revenue sharing contract results in the increased profit for both supplier and retailer compared with VMI alone as well as the traditional system. Conclusions: The numerical examples imply that VMI, when it is combined with the revenue sharing contract, can be the effective collaboration program that satisfies every supply chain member. To make VMI with revenue sharing contract to be fair to all supply chain members, they need to agree on the appropriate contract content.