• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Proceedings of the KSR Conference
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• 2006.11b
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• pp.328-335
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• 2006

This study aims to find the cause of temporary work accidents and suggests a improvement plan for the prevention of accidents in temporary works. For this purpose the following research methods were used: statistical analysis of construction accidents, questionnaire survey, and a case study. As conclusions, causes of temporary work accidents were showed and a improvement plan for the prevention of the accidents in temporary works was suggested for the 2 groups: (1) temporary material manufactures, lease and sales companies, (2) construction companies which use those temporary materials.

• Land and Housing Review
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• v.11 no.3
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• pp.21-31
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• 2020

This paper quantitatively analyzes the investment performance of the environmental improvement fund focusing on the sales effect and the housing benefit effect. The analysis of this study focused on the effects of sales and housing benefits for completed business sites among the business sites supported by the Environmental Improvement Fund. The analysis results are as follows. First, it appears that the sales effect of the completed workplace is effective compared to the amount of investment, so it seems that the purpose of industrial integration of the environment improvement fund is being achieved. Second, it was found that there are variations by workplace and region in housing benefits. This seems to be due to the fact that profitability can be neglected by reflecting the characteristics of residential facilities built by private businesses. The Environmental Improvement Fund is a policy fund that pursues both profitability and publicity. Therefore, it is necessary to transform the structure of the fund to expand support for industrial infrastructure with high publicity. To this end, it is necessary to establish a long-term management plan that equitably considers the profitability and publicity of the environmental improvement fund.

• Culinary science and hospitality research
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• v.13 no.1 s.32
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• pp.192-203
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• 2007

The purpose of this study is to figure out the plans to improve business in Hotel French restaurants. This study conducts documentary study and empirical study. To achieve the purpose, a survey was conducted by 172 staffs of Hotel French restaurants in Seoul. The result of this research is as follows. Hotel restaurant operators recognize the importance of promotion and development of new sales goods. But they haven't done long-term marketing directions focusing on cost-saving and ephemeral sales promotion effects. Hotel restaurants should establish public information strategies uniformly and look for the plans that offer customers adequate information. Also, they should make a differentiation strategy within the same industry, can always give recency to customers, and enhance the event-connecting promotion menu and business activation.

• Journal of Families and Better Life
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• v.19 no.4
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• pp.121-135
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• 2001

This study examines the real states of family businesses through the interview to the owners and their family members of 15 family businesses. Contents of the interview are starting process, goal and long-run plan, marketing, human resource management and financial management. Many owners usually start their business because of unemployment or shortage of job opportunity. So they dont have an business experience or management skill. And owners act passively in sales because they think the sales area is restricted and their stores are well-known. Family members, especially housewives, suffer role conflict and dissatisfaction because there are no rules on wage and responsibility. And many owners use the resource of household to business and vice versa. This is an advantage of family business in the viewpoint of effective use of resource, but it is a confusion of resources in the viewpoint of financial management.

• Journal of the Korea Furniture Society
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• v.25 no.4
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• pp.277-287
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• 2014

Current Korea furniture market is holding and leading with Hanssem, Livart, and other 10 main furnitures companies. The Hanssem furniture company is the first sales in Korea. And whole sales revenue was over 1 trillion KRW. Recently in Korea furniture market is changing rapidly by announcement of IKEA of expansion to Korea. IKEA is the number one furniture company in north european countries. Also, this company spreads at world widely, 44 countries and 358 shops, with their own marketing plans between lowest prices and developing north european furniture styles. Korean furniture companies are get in dangerous condition, and especially serious problems near Korean furniture company using same market place with IKEA. This research is expecting IKEA's brand power will hitting Korea furniture industries. Therefore, Korea furniture companies and industries need analysis of IKEA furniture, marketing strategy of IKEA, production strategy and other plans must be prepare for expansion of IKEA in Korea.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2005.05a
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• pp.938-946
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• 2005

We study the firm's strategy to price its products and plan the spare parts manufacturing so as to maximize its profit and at the same time to fulfill its commitment to providing the customers with the key parts continuously over the relevant decision time horizon, i.e., the production plus warrantee period. To examine the research question, we developed and solved a two-stage optimal control theory model. Our analysis suggests that if the cost to produce the spare part during the warrantee period is more expensive than that during the production period, the firm should increase its sales price gradually throughout the production period to control its sales. In addition, during the production period it is optimal for the firm to produce the spare parts more than needed so that the overproduced spare parts can be used to partially meet the demand during the warrantee period. We conducted numerical analysis to investigate the sensitivity dynamics among key variables and parameters such as inventory holding cost, unit spare part production costs, part failure rate, and parameters in the demand function.

• Korean Institute of Interior Design Journal
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• no.38
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• pp.153-163
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• 2003

In order to overcome such limits of hotel sales, the role of hotel public section, such as eating and drinking facilities, is very important. Moreover, city hotels increase the value of public section by providing various event for citizens as well as and services for banquet. Since Jeju has urban hotels and resort hotels mixed together, their Plane types and area composition based on the characters of customers using the public section are different from ones of other cities. The purpose of this study is to provide basic material for the qualify improvement of the luxury resort hotels in Jeju. We examine the tendency of the systematic Plane composition of the Public sections which take different types of customers, such as Jeju people and tourists, into consideration, analyzing the plane types and the area composition of the luxury resort hotels in Jeju. The study shows that the public part of hotels always had great impact on hotels sales depending on the compositions of plane and area.

• Korea Journal of Hospital Management
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• v.15 no.3
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• pp.33-46
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• 2010

Recently, the needs for marketing activities is increasing of the hospitals, but there are no such measurement for the efficiency and the effectiveness of the marketing activities. Thus, the research aims to suggest the necessity of approach method which can combine the efficiency and the effectiveness of the marketing activities both systematically and comprehensively in line with examining the current status of marketing capability of hospitals in Korea. From the research findings, it is known that, in respect of financial performance, hospitals in Korea should establish the plan and implement accordingly in order increase both the sales revenue and profit ratio in contrast to the sales revenue through strengthening the internal marketing activities rather than the external marketing activities.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2002.11a
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• pp.241-249
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• 2002

Making traditional plan of target marketing based on Association Rule has brought restriction to obtain the target of marketing. This paper is to present Inverse Association Rule as a new association rule for target marketing. Inverse Association Rule does not use information about relation between items that customers purchase like Association Rule, but use information about relation between items that customers do not pruchase. By adding Inverse Association Rule to target marketing, we generate new marketing rule to look for new target of marketing. From new marketing rule, this paper is to show direct marketing about target item and indirect marketing about another item associated with target item to sell target item. The reason is that sales of the item associated with target item have an influence on sales of target item.