• 제목/요약/키워드: working expenses

검색결과 131건 처리시간 0.032초

대규모 양봉농가의 소득 분석 (An Income Analysis of Large Scale Honey Bee Farming Farmhouseholds)

  • 김재홍;이병인;이상철
    • 농업과학연구
    • /
    • 제37권1호
    • /
    • pp.143-149
    • /
    • 2010
  • This study analyzed the income of large scale honey bee farming of Korea. Using a questionnaire, 44 large scale honey bee farming farmhouseholds were surveyed. The average hive sizes are 258. The results are as follows. First, gross receipts of bee farming farmhouseholds are 50,342 thousand won, and it's components are honey 71%, bee selling and/or lent 26%. Second, working expenses are 23,778 thousand won that is 47% of gross receipts. Feed costs are 38.2%, material costs are 23.9%, hired labor costs are 11.0%, moving costs are 10.1%. Finally, receipts per hive are 195.1 thousand won, working expenses per hive are 23,778 thousand won, so income per hive is 103.0 thousand won.

농촌지역 공중화장실의 계획방향에 관한 연구 (A Study on the Planning Direction of Public Latrines in Rural Area)

  • 도용호
    • 한국농촌건축학회논문집
    • /
    • 제7권3호
    • /
    • pp.76-83
    • /
    • 2005
  • According to the results of analyzing the formation enterprise of beautiful public latrines, which Chungcheongnamdo is promoting, the conclusions of this study are as follows. The design for construction form should be suitable well for the surrounding environment according to the installation place of public latrines. Construction scales and sanitary appliances should be decided according to the location, use personnel, use frequency, and user type of latrines. It is not desirable to decide working expenses on the basis of pyeong irrespective of construction scale. In the purchase of building sites, because the building sites owned by the nation or the public bodies are difficult to apply the related laws, it is difficult to construct public latrines as eternal facilities. Because the building sites owned by individuals are very expensive, the execution of enterprises is difficult. Therefore, it is necessary to simplify the administrative procedures and increase the working expenses.

  • PDF

병원의 현금흐름 종류가 순운전자본에 미치는 영향 (Relationship between Net working capital and Cash flows in General Hospitals, Hospitals)

  • 정용모;하오현
    • 한국산학기술학회논문지
    • /
    • 제18권6호
    • /
    • pp.312-318
    • /
    • 2017
  • 본 연구는 비영리법인 의료기관이 영업활동에서 자금부족으로 인한 경영위험 상황에 대비하기 위하여 재무적 측면에서의 현금흐름 관리방안을 제시하고자, 비영리법인인 25개 종합병원과 23개 병원을 대상으로 재무정보를 이용하여 현금흐름을 산출한 후, 재무적 측면에서 영업활동에 필요한 자금인 순운전자본과 경영활동에 의한 자금의 동태적 개념인 현금흐름 간의 관계를 분석하였다. 분석결과, 결산연도별 산출지표 중 종합병원은 73.3%에서, 병원은 83.3%에서 영업활동에 필요한 자금인 순운전자본이 확보되지 않았었다. 순운전자본에 영향을 미치는 현금흐름 종류는 종합병원에서는 현금유출 없는 비용과 차입금 변동, 병원에서는 현금유출 없는 비용과 현금유입 없는 수익 그리고 차입금 변동이었다. 그러나 재무적 측면에서 영업활동에 필요한 자금이 확보되지 않았던 경우에, 종합병원은 현금유출 없는 비용인 감가상각비 등이 높고, 현금유입 없는 수익인 준비금 및 충당금 등이 낮아, 금융자금의 차입을 증가하게 되어 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었으며, 병원은 현금유출 없는 비용이 높고, 금융자금의 차입을 증가시킴으로 인하여 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었다. 따라서 경영활동에 있어서 실질적인 현금흐름의 안정성을 위해서는 현금의 유출이 없는 비용의 산정과 이들의 운용 등에 대한 적정성과 타당성 등을 검토해 볼 필요성이 있을 것이며, 현금흐름을 고려하여 체계적이고 합리적으로 자금관리를 하기 위한 적절한 내부정책방안의 검토가 필요할 것으로 사료된다.

Restructuring Primary Health Care Network to Maximize Utilization and Reduce Patient Out-of-pocket Expenses

  • Bardhan, Amit Kumar;Kumar, Kaushal
    • Asian Journal of Innovation and Policy
    • /
    • 제8권1호
    • /
    • pp.122-140
    • /
    • 2019
  • Providing free primary care to everyone is an important goal pursued by many countries under universal health care programs. Countries like India need to efficiently utilize their limited capacities towards this purpose. Unfortunately, due to a variety of reasons, patients incur substantial travel and out-of-pocket expenses for getting primary care from publicly-funded facilities. We propose a set-covering optimization model to assist health policy-makers in managing existing capacity in a better way. Decision-making should consider upgrading centers with better potential to reduce patient expenses and reallocating capacities from less preferred facilities. A multinomial logit choice model is used to predict the preferences. In this article, a brief background and literature survey along with the mixed integer linear programming (MILP) optimization model are presented. The working of the model is illustrated with the help of numerical experiments.

인테리어 공사비 산정에 영향을 주는 변동요인에 관한 연구 (A Study on the fluctuation Factors Influenced on the Computation of interior Cost)

  • 정재은;권영성
    • 한국실내디자인학회논문집
    • /
    • 제16호
    • /
    • pp.75-81
    • /
    • 1998
  • With the rise of the economic level and the improvement of the standard of living the size of the interior work is becoming large and specialized, With the recent opening of the domestic interior decoration market the order of the large-scale interior decoration work is actively received and its efficient construction is vigorously made. Accordingly reliability is required in keeping with all the accuracy of computing interior construction expenses systematically is importantly emerging. The estimation sheet written in a kind of process mode and in an area made as the construction expense breakdown mode were statistically treated and analyzed as well as quantity computation breakdown data. In determing the major factors that expert an influence on the factors of changes in construction expenses as well as the compositional ratio of construction work that becomes basic material for developing the cost model of interior decoration work the following conclusion could be made: Improvement should be made to suit the present situation by synthesizing and arranging the data practically used in current interior construction expenses. Required construction expenses for the kind of work common to each construction field are showing a given proportion and the required construction expenses of rather small scale interior construction work tend to be irregular. It is necessary to compute optimal construction expenses by calculating the optimal period of work and working personnel in consideration of the influential factor in each work.

  • PDF

대구도시철도 3호선 차량시스템 선정 (Daegu Urban Railroad Line No.3 Vehicle System Selecting)

  • 전배운;유제남;이웅희
    • 한국철도학회:학술대회논문집
    • /
    • 한국철도학회 2007년도 추계학술대회 논문집
    • /
    • pp.1105-1114
    • /
    • 2007
  • Recently the urban railroad which is under plan and construction in domestic is under consideration Light Rail Transit mostly with the alternative against excess of working expenses of Midium Rail Transit(subway), inefficient transportation problem etc. It come to a conclusion that the application of the light rail transit is proper from reserve feasibility study and approval process of Master plan in Daegu urban railroad Line No.3 Based on hereupon, carried out the detail investigation for optimum system selection which suitable for Daegu urban circumstance in process of master plan can satisfy the working expenses decided in national expenditure support project.

  • PDF

근로자의 주 40시간 근무제 시행 유무에 따른 여가자원 이용 및 여가활동 비교분석: 2012년 국민여가활동 조사 결과를 기초로 (Comparative Analysis of the Use of Leisure Resources and Leisure Activity According to the Execution of Forty-hour-a-week Working System: Based on 2012 Survey on National Leisure Activity)

  • 박민정;윤소영
    • 가족자원경영과 정책
    • /
    • 제17권4호
    • /
    • pp.19-37
    • /
    • 2013
  • From the perspective of labor welfare, forty-hour-a-week working system:(FWS) has been an important goal throughout world, and in fact, advanced countries implemented this a long time ago. However, there are differences in opinions concerning FWS; some people emphasizes the improvement in life quality, while others point out that this measure increases the cost of wages and has limited effectiveness. Thus, discussions about the success of FWS have emerged from diverse perspectives; One thing that should be made clear before debating FWS is that reducing laborers' working hours is already a global trend, and Korea, also intends to extend it. Therefore, in order to maximize the benefits resulting from the execution of the system and to identify measures that can be used to solve the problems related to FWS, it is necessary to consider actual laborers' use of leisure resources and whether they have increased or decreased as a result of FWS. It is also necessary to look at the differences in workers' leisure activity with and without the system. To evaluate and diagnose FWS's political effect from the perspective of laborers' leisure satisfaction and improvements in life quality, this study examines differences in leisure expenses, leisure hours, use of and demand for leisure resources such as leisure space, and types of leisure activity, according to the execution of FWS, This research is based on the "2012 Survey on National Leisure Activity" conducted by the Ministry of Culture, Sports and Tourism. In addition, through analysis of the differences in leisure satisfaction and happiness levels, the study intends to confirm the necessity of executing FWS and ensuring that the system is in use. The study results can be briefly summed up as followa:: First, regarding the general findings of the study, a significant result was shown in terms of the execution of FWS according to income level. The finding that the execution of FWS works differently according to the working environment or life quality reassures us of the common notion in society that working environment or life quality may differ in relation to social characteristics. The utility of weekday leisure hours did not indicate a statistically significant difference, but in terms of weekend leisure hours, laborers practicing FWS had an additional 30 minutes of leisure time than those who did not. Furthermore, regarding leisure expenses, laborers practicing FWS indicated more monthly average leisure expenses or expected leisure expenses. In relation to leisure activity, those working at a company executing FWS engaged in culture and art activities more frequently than those working at the companies that did not. On the other hand, those working at companies without FWS indicated more hobbies, amusement activities, rest, and other activities than those working at the companies with FWS. In terms of vacation experience, those working at companies with FWS had more vacation time than those working at companies without it; on average, they had longer vacations by 1.64 days. Regarding their leisure life satisfaction and happiness level, those working at companies with FWS indicated higher satisfaction and greater happiness than those working at companies without it. The findings mentioned above represent the preliminary results of this paper, and the remainder of the research will provide more detailed analysis results and suggestions corresponding to them.

  • PDF

맞벌이 가구의 수입관리 유형 및 가계비관리 유형과 영향요인 (Patterns of Income and Household Expenses Arrangements and Determinants Within Dual-Income Families)

  • 이수진
    • 대한가정학회지
    • /
    • 제48권10호
    • /
    • pp.51-64
    • /
    • 2010
  • The purpose of this study was to demonstrate the patterns of income and household expense arrangements within dual-income families. The data was obtained from the F-GENS Korea Panel Survey of Ochanomizu University. The responses were gathered from both married and unmarried people, primarily in Seoul and the metropolitan area, of ages ranging from 25 to 44. The sample for this study was comprised of data from 399 double-income households. Crosstab and multinominal logistic regression models were used to analyze the data. The results were as follows. First, dual-income families choose a pooling system as their income arrangement. Second, variables determining the income arrangement were the husband's age, school attainment, annual average income, and average working hour per day. Third, variables that affected the household expenses arrangement included the husband's level of schooling attained and the husband’s job type. Fourth, the ideology of the economic community effected both the income and household expenses arrangement.

Commuter Marriage 가정경영 실태와 문제 (Home management performance and problem of commuter marriage)

  • 채옥희
    • 대한가정학회지
    • /
    • 제36권9호
    • /
    • pp.153-166
    • /
    • 1998
  • In this study commuter marriage was defined as a family in which working husband and wife, who have professional job having family orientation and job orientation, come and go lived separately for more than days a week for working in different region. This study examined the determinants of living separately the merits and demerits of commuter marriage, relation with family, family finance and household work for twelve case wives fitted for above definition, and the findings are as the following. The main cause of commuter marriage was wife's work place. The merits of commuter marriage were that wives can devote to their own increased time and that they had fresh feeling to their husbands. The demerit were mental burden to mother-in-laws and their mothers who take charge of home management and the high cost of living for double housekeeping. In the area of relation with family, they and their husbands call above one time per day for communication although they live separately for three or four days, do not insist on norms of living together, and overcome difficulties of commuter marriage well. In the area of family six couples used allowances method. They have high living cost like traffic expenses, telephone charges, and housing expenses because of double living. In the area of household work, they mainly manage family life with the help of household helpers like mother-in-laws or their own mothers.

  • PDF

호텔.외식 조리 종사원의 직무 만족이 이직 의도에 미치는 영향 - 대구 지역 조리 종사원을 대상으로 - (A Study on Job Satisfaction and Turnover Intention of Cuisine Employees in the Hotel and Food Service Industry - Focusing on the Cuisine Employees in the Daegu City -)

  • 권용우;유영진
    • 한국조리학회지
    • /
    • 제15권4호
    • /
    • pp.245-258
    • /
    • 2009
  • 본 연구는 선행 연구의 고찰을 통하여 호텔과 외식업체에 종사하는 조리 종사원의 직무 만족과 이직 의도의 구성차원과 측정방법을 이론적으로 정립하고 실증적으로 연구하여, 조리 종사원의 직무 만족과 이직 의도의 관계규명을 통하여 조리 종사원의 합리적이고 효율적인 인사 관리에 관한 시사점을 제시하고자 한다. 실증분석은 대구 지역 호텔과 레스토랑에 근무하는 조리 종사원을 대상으로 하였으며, SPSS/WIN 12.0을 이용하여 254부의 설문 중 239부를 분석에 사용되었다. 그 결과, 호텔과 외식업체 조리직 종사원의 직무 만족은 이직 의도를 감소시키는 것으로 나타났다. 이러한 결과를 바탕으로 경영자는 비용을 감소시키고 경영 성과를 제고하기 위하여 직무 만족을 향상시킬 수 있는 방안을 모색하여야 하며, 종사원의 직무 만족이 경영 성과에 직 간접적으로 영향을 미치며 이직 의도를 감소시킴으로 인하여 양호한 팀웍을 형성할 수 있음을 인식하여야 할 것이다.

  • PDF