수익공유계약, 환매계약, 단순선형가격계약에 관한 대면 행동 실험 연구

서승범 대한경영학회 2023 大韓經營學會誌 Vol.36 No.11

수익공유계약과 환매계약은 공급사슬에서 단순선형가격계약을 사용했을 때 나타나는 이중한계비용화 현상을해결하기 위해 고안된 계약 형태이다. 이중한계비용화 현상이란 공급 사슬 내 기업들이 하나의 기업으로 통합되어있을 때보다 개별 기업으로 분리되어 있을 때 수익이 더 낮은 현상을 나타낸다. 이론적으로 수익공유계약과 환매계약은단순선형가격계약보다 더 높은 성과를 가져오는 것으로 밝혀졌지만, 행동적인 연구방법론을 사용한 선행 연구에따르면 실제 사람이 의사결정을 할 때에는 이론과는 다른 행태를 보인다는 것 역시 보여졌다. 실제로 수익공유계약과 환매계약이 사용되는 경우가 많지 않은데 그 이유로 공급사슬 내 실제 기업 의사 결정자의선택이 이론에서 예측하는 것과는 다른 것을 들 수 있다. 공급사슬 계약과 관련해서 그동안 다양한 행동적 실험들이이루어졌고, 여러 가지 실험 환경에서 피실험자들은 어떤 의사 결정을 내리는지에 대해 관찰하였다. 특히 대부분의실험에서는 계약 상대방이 누구인지 모르거나 상대방이 사람이 아닌 컴퓨터인 상태에서 계약 의사 결정을 보았다. 이는 현실에서 이루어지는 공급사슬 계약 관련한 다양한 측면 중 일부에 집중하기 위해 의도적으로 조성된 것이나현실에서는 계약 상대방이 누구인지 알 수 있다는 사실을 불가피하게 반영하지 못했다. 본 연구에서는 특히 대면 상황에서 도매상과 소매상 역할을 하는 피실험자가 세 가지 계약에 대해 어떤 의사결정을 내리는지에 대해 실험적으로 탐구하였다. 실험에서 수요가 불확실한 상태에서 도매상은 계약의 계수를 정하고, 이를 본 소매상이 재고량을 정했다. 그 결과, 단순선형가격계약의 경우 이중한계비용화 현상이 이론적인 예측보다적게 나타나고, 수익공유계약에서는 도매가격이 최적 수준보다 작게, 환매계약에서는 더 크게 지정되는 것을 관찰했다. 전체이익 면에서는 환매계약이 수익공유계약보다 더 크고 소매상은 환매계약을 더 선호하는 것으로 나타났다. Revenue sharing contracts and buyback contracts are designed to address the double-marginalization problem that may occur when simple linear price contracts are used in supply chains. Double-marginalization refers to the phenomenon where companies in a supply chain are less profitable when separated into individual entities than when integrated into a single company. In the supply chain literature, various means were proposed to overcome double-marginalization. Among these, revenue-sharing contracts and buyback contracts are widely studied. In the revenue-sharing contract, the supplier earns additional revenue from the sales of the retailer besides the initial wholesale revenue. In the buyback contract, the retailer can resell its leftover inventories to the supplier. While these two contracts appear superficially different, mathematically they are equivalent. For a given parameter set of the revenue-sharing contract, an equivalent parameter set for the buyback contract can be constructed to provide the same amount of cash flow in every situation. It has alson been theoretically shown that the performance of revenue-sharing contracts and buyback contracts are higher than that of simple linear price contracts. However, prior behavioral research has also indicated that real people make different decisions than the theory predicts. In practice, revenue sharing contracts and buyback contracts are not as frequently used and the reason can be traced back to the fact that the decision-making in practice might be different from the one predicted by theory. There have been many behavioral experiments with various settings on supply chain contracts. In particular, subjects had to make decisions without knowing who the other party of the contract is or the other party was a computer. Those settings were deliberately composed to focus on specific aspects of real-world supply chain, but they did not reflect the fact that two decision makers of the contract may know each other. In this study, we experimentally explore how subjects taking the roles as wholesalers and retailers make decisions about the three contracts, especially in face-to-face situations. The experiment was conducted on undergraduate students. Two subjects made one group and each of them took the role of the supplier and the retailer. The groups were allowed to make face-to-face communication. The demand was assumed to follow the discrete uniform distribution from 1 to 20 and the consumer price of the product was given as 12. The production cost was given as 3. No salvage value was assumed. The same group went through the experiment for the simple linear contract, the revenue-sharing contract and the buyback contract. Overall, there were two separate experiments and in each of them, the sequence of the contracts that the subjects are exposed to was altered to figure out the possibility of the learning effect. In the first experiment, the subjects encountered the simple linear contract - the revenue-sharing contract – the buyback contract and the subjects in the second one encountered the simple linear constract – the buyback contract - the revenue-sharing contract. For each of the contracts, 10 stages of contracting game were executed and hence overall the subjects went through 30 stages. Following the tradition of supply chain contract literature, we assume that the supplier first determines the parameters of the contract and next, the retailer determines the inventory to purchase in each of the stages. The uncertain demand is realized after all the players determined their parameters and the resulting profit for each of the player is calculated. In the next stage, the supplier and the retailer adjusted their parameters and encountered the new demand. All the subjects went through the basic education of the newsvendor model before the experiments. Nine hypotheses regarding the performances of the contracts are constructed. We observed that double-marginaliza...

Review of Revenue Sharing Contract: Evaluating its Role for Supply Chain Coordination

Chungsuk RYU 한국유통과학회 2022 산경연구논집 Vol.13 No.3

Purpose: The revenue sharing contract has been widely used in industries, and its ability to coordinate the supply chain system has been studied by numerous researchers. By reviewing the representative studies on the revenue sharing contract, this study intends to analyze the key features of this coordinating contract and identify its potential to be a more advanced coordination program than the original contract. Research design, data, and methodology: This study reviews past studies on the revenue sharing contract. The selected studies are investigated with a focus on how this contract is described to realize the supply chain coordination and the key issues that they address. Results: The literature review reveals that the revenue sharing contract requires standardized details about what and how to share. This study also finds additional issues that need to be addressed by researchers to improve this coordinating contract. Conclusions: Future researchers are advised to unify the detailed contents of the revenue sharing contract to confirm that it successfully coordinates the supply chain system. In addition, this study proposes key research issues that would enhance the role of revenue sharing contract as a supply chain coordination program.

탄력세율 활용이 보통교부세에 미치는 영향

임상수 ( Sang Soo Lim ) 한국지방행정연구원 2015 지방행정연구 Vol.29 No.3

This paper is tying to analyze the effect of the elastic tax rate on the ordinary local shared tax. The ordinary shared tax is the gap between the reference amount of financial demand and the reference amount of financial revenue. And the reference amount of financial revenue consists of the basic revenue, the amended revenue, and the self-effort revenue. A tax rate increase on some of tax items have the elastic tax rate can affect the amended revenue and the self-effort revenue. In the case of the regional resources facilities tax and the residence part in the resident tax, the increase of tax rate brings the change of the amended revenue and the self-effort revenue in estimating the ordinary local shared tax. And the tax rate of the regional resources facilities tax is changeable in the range of -50% to 50% of standard tax rate but that of the resident part in the resident tax is flexible within the 10 thousand won. The results of the analysis show that if the individual local government raises tax rate tax of tax items have the elastic tax rate, the amended revenue increases and the reference amount of financial revenue. It makes the ordinary shared tax decrease. By the way, the increase of tax rate on the regional resources facilities tax and the residence part in the resident tax gives rise to the decrease of the self-effort revenue. In this case, the decrease of the reference amount of financial revenue by the decrease of the self-effort revenue is likely to be greater than the increase of the reference amount of financial revenue by the increase of the amended revenue. It means that the ordinary shared tax increases because of the increase of the tax rate on the regional resources facilities tax and the residence part in the resident tax.

도쿄 에어비앤비 호스트의 매출 극대화 전략-호스트 단위 분석-

이지선,김동환 건국대학교 부동산도시연구원 2025 부동산 도시연구 Vol.17 No.2

공유 경제는 새로운 기회와 혁신을 제공함으로써 기존 산업에 도전장을 내밀고 있다. 에어비앤비 같은 디지털 플랫폼은 관광 및 숙박 분야에서 중요한 주체로 부상하여 개인에게는 추가 수입 기회를, 소비자에게는 보다 다양하 고 경제적인 옵션을 제공하고 있다. 이 연구에서는 규제 프레임워크에 따라 연간 운영 일수가 제한되고, 연장 운영 시 인허가가 필요한 일본 도쿄를 중심으로 에어비앤비 호스트의 총 매출을 연구하였다. 이 연구는 2020년 2분기부터 2023년 4분기까지의 분기별 패널 데이터를 사용해 계량경제학 모델링, 특히 하우스 만-테일러 추정법을 사용하여 에어비앤비 호스트의 매출에 영향을 미치는 주요 변수를 파악하였다. 하우스만 테일 러 모델은 일부 변수를 내생변수로 취급하여 보다 강력한 분석을 제공함으로써 내생성 문제를 해결하는 데 특히 유 용하다. 이 연구는 매출 극대화를 위한 경영 전략을 제안한다. 과거 성과는 현재 매출에 긍정적인 영향을 미치는 반면, 높은 공실률은 매출 감소와 관련이 있다는 사실을 발견하였다. 또한, 지역적 다각화 전략은 총 매출에 긍정적인 영 향을 미치는 것으로 나타난 반면, 호스트의 매출과 주택 임대료 사이에는 음의 관계가 있는 것으로 나타났다. 이러 한 연구 결과는 에어비앤비 호스트에게 규제 제약 하에서 매출을 극대화할 수 있는 유용한 통찰을 제공한다. The sharing economy challenges traditional industries by offering new opportunities and innovations. Digital platforms like Airbnb have emerged as significant players in the tourism and accommodation sectors, providing individuals with additional income opportunities and consumers with more diverse and economical options. This study examines the total revenue of an Airbnb host particularly in Tokyo, Japan, where regulatory frameworks limit annual operation days and require licenses for extended operations. Using quarterly panel data from Q2 2020 to Q4 2023, the study employs econometric modelling, specifically the Hausman-Taylor estimator, to identify key variables affecting Airbnb hosts’ revenue. This model is particularly useful for addressing endogeneity issues by allowing some variables to be treated as endogenous, providing a more robust analysis. This study proposes business strategies for revenue maximization. We find that past performance positively impacts current revenue, while high vacancy rates are linked to revenue declines. Additionally, spatial diversification strategy is shown to positively affect total revenue, whereas there is a negative relationship between hosts’ revenue and housing rental rates. These findings offer Airbnb hosts valuable insights for maximizing revenue, under regulatory constraints.

수입공유 사업모형과 재고관리

박해철(Haechurl Park) 한국생산관리학회 2009 韓國生産管理學會誌 Vol.20 No.2

제품의 수명이 극히 짧거나,수요가 일회적인 제품을 취급하여서 재고의 이월이 불가능한 산업의 경우에,수입공유 사업모형을 적용하게 되면서 발생하는 재고관리 이슈와 최적판매가격 설정의 문제를 살펴보았다.시장을 독점하고 있는 상황에서 공급사슬의 업체들이 수입공유를 채택하게 됨에 따라 소매업체의 최적구매량과 최적판매가격은 각각 일정한 패턴을 보이면서 변하게 된다.또한 특정 조건이 만족되면 해당 업체의 최적구매량은 증가하게 되고 상대적으로 최적판매가격은 하락하게 됨을 증명할 수 있었다.경쟁업체가 등장하여 시장 환경이 경쟁 상황으로 바뀌게 되면,소매업체의 최적판매가격은 시장이 균형을 이루게 됨에 따라 시장 독점인 경우에 비하여 하락하게 된다.더군다나 두 업체 중 한 곳이 수입공유 사업모형을 도입하는 경우,시장의 균형가격이 각 업체가 독립적으로 영업을 하는 경우에 비하여 하락하기 위한 필요충분조건이 존재함을 밝혀내었다. We analyze the impact on sales prices and the optimal inventory level of a firm for industries whose productlife cycle is extremely shortin cases where the revenue sharing modelis applied.Undera monopoly environment,a retailer's optimal inventory level and sales pricevary according to acertain pattern after applying are venue sharing scheme.If they satisfy a particular condition interms of ranges of revenue sharing ratios,it is possible to observe are tailer's optimal inventory level increase and its sales price goes down.In acompetitive market environment,the equilibrium price tends to be lower than in a monopoly environment. Futhermore,we identify the necessary and sufficient conditions which produce alower equilibrium market price with the revenue sharing scheme than in a situation with out revenue sharing.

항만당국과 터미널 운영사 간 임대 계약 방식의 성과에 관한 연구

김성기,최상균 한국생산관리학회 2024 한국생산관리학회지 Vol.35 No.3

본 연구는 지주형 항만에서 터미널 임대 계약의 형태에 따른 항만당국과 터미널 운영사의 성과를 연구하였다. 항만당국은 터미널 운영사와 임대계약을 체결하여 임대료를 받으며, 운영사는 터미널을 활용하여 하역서비스를 제공한다. 항만의 수요는 터미널 운영사의 가격과 서비스 수준에 영향을 받는다. 본 연구에서는 이부가격 모형과 수익공유 모형, 수익-비용공유 모형의 세 가지 임대료 체계 모형 하에서 각 모형의 성과를 게임이론을 활용하여 비교․분석하였다. 연구 결과 수익공유 모형을 도입하면 이부가격 모형보다 항만당국과 터미널 운영사의 이윤을 향상시킬 수 있으나, 터미널의 서비스 수준이 낮아지는 결과가 나올 수 있다. 반면 수익-비용공유 모형을 도입하면 이부가격 모형에 비해 각 구성원의 이윤과 서비스 수준을 모두 향상시킬 수 있으며, 수익공유 모형에 비해서도 높은 성과를 거둘 수 있다. 본 연구는 임대료 계약의 효과 분석에 있어 기존에 많이 연구되지 않았던 수익비용 공유 모형에 대해 분석하고, 터미널 운영사의 서비스 수준을 주요 변수로 고려하여 분석을 시행했다는 점에서 의의가 있다. This study examines the performance of port authorities and terminal operators under different types of concession contracts in ports. The port authority signs into a concession contract with the terminal operator to receive fee, and the operator utilizes the terminal to provide loading and unloading services. The demand at the port is affected by the terminal operator's price and service level. This study analyzes the performance of each model using game theory under three different concession schemes: two-part tariff model, revenue-sharing model, and revenue-cost-sharing model. The results show that the revenue-sharing model can improve the profitability of port authorities and terminal operators compared to the two-part tariff model, but it may result in lower service levels at the terminal. On the other hand, the revenue-cost-sharing model can improve both the profit and the service level of each party compared to the two-part tariff model, and can achieve higher performance than the revenue- sharing mode. The significance of this study is that it analyzes the revenue sharing model, which has not been studied much in the past, and considers the service level in analyzing the effect of concession contracts.

대여산업 공급사슬의 최적 수입공유모형

박해철(Haechurl Park),조재은(Jae Eun Cho) 한국경영과학회 2009 한국경영과학회지 Vol.34 No.3

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.

분권교부세 도입에 따른 지방정부 지재정의 결정요인 변화

조기태(曺基太),이시경(李時慶) 한국지방정부학회 2014 지방정부연구 Vol.18 No.1

본 연구에서는 지방정부의 복지재정결정에 미치는 영향요인을 살펴보고, 2005년 분권교부세제도 실시 전과 후를 비교하였다. 복지재정의 결정요인은 정치적 · 제도적 요인, 사회적 · 경제적 요인, 복지수요 요인, 점증요인, 재정적 요인으로, 복지재정은 1 인당 사회복지비 지출액과 사회복지비 지출비율로 구분하고, 양자 간 인과관계를 분석하였다. 분권교부세 실시 전후 전체적인 사회복지비지출비율과 1인당사회복지비지출액은 차이가 있는 것으로 나타났다. 사회복지비지출 결정에 분권교부세가 미치는 영향관계는 정과 부의 관계가 교차하고 있다. 각 지방자치단체별로 1인당 사회복지비지출액은 분권교부세 실시 전에는 부의 영향을 나타냈으나, 실시 후에는 도시형 광역자치단체는 부의 영향을 나타낸 반면, 도농복합형 광역단체는 정의 영향을 미쳤다. 각 지방자치단체별 사회복지비지출비율의 경우도 제주도를 제외하고는 분권교부세 실시 전후 모두 정의 영향을 미쳤다. 지방정부의 사회복지비지출과 관련하여 광역자치단체 간 차이가 있는 것은 재정자립도와 사회복지비 부담비율의 차이에 기인하는 것으로 볼 수 있다. This study investigated the determinant factors of welfare finance in local government, and compared before and after implementation of the decentralization revenue sharing system in 2005. The determinant factors of welfare finance include political and systematic factors, social and economical factors, welfare demand factors, incremental factors and financial factors. Welfare finance was divided into social welfare spending expenditure per capita and social welfare spending ratio, and the causal relationship between these items was analyzed. The results of the research are as follows. First, before implementing the decentralization revenue sharing, the political and systematic factors had a positive effect on the ratio of social welfare spending expenditure, while a negative effect on the social welfare spending expenditure per capita. Second, the expecting sign inspection of social and economic factor showed that population density had a negative effect on social welfare spending expenditure per capita before and after implementing the decentralization revenue sharing. Third, the rate of people on basic welfare, a factor of welfare demand, was found out to have a negative effect on the social welfare spending expenditure per capita after implementing the decentralization revenue sharing system. Fourth, the incremental factor was found not to have a significant effect on the social welfare spending expenditure per capita before implementing the decentralization revenue sharing, but a negative effect after implementing it.

분권교부세 도입에 따른 지방정부 복지재정의 결정요인 변화

조기태(Jo, Ki Tae),이시경(Lee, Si Kyung) 한국지방정부학회 2014 지방정부연구 Vol.18 No.1

본 연구에서는 지방정부의 복지재정결정에 미치는 영향요인을 살펴보고, 2005년 분권교부세제도 실시 전과 후를 비교하였다. 복지재정의 결정요인은 정치적ㆍ제도적 요인, 사회적ㆍ경제적 요인, 복지수요 요인, 점증요인, 재정적 요인으로, 복지재정은 1 인당 사회복지비 지출액과 사회복지비 지출비율로 구분하고, 양자 간 인과관계를 분석하였다. 분권교부세 실시 전후 전체적인 사회복지비지출비율과 1인당사회복지비지출액은 차이가 있는 것으로 나타났다. 사회복지비지출 결정에 분권교부세가 미치는 영향관계는 정과 부의 관계가 교차하고 있다. 각 지방자치단체별로 1인당 사회복지비지출액은 분권교부세 실시 전에는 부의 영향을 나타냈으나, 실시 후에는 도시형 광역자치단체는 부의 영향을 나타낸 반면, 도농복합형 광역단체는 정의 영향을 미쳤다. 각 지방자치 단체별 사회복지비지출비율의 경우도 제주도를 제외하고는 분권교부세 실시 전후 모두 정의 영향을 미쳤다. 지방정부의 사회복지비지출과 관련하여 광역자치단체 간 차이가 있는 것은 재정자립도와 사회복지비 부담비율의 차이에 기인하는 것으로 볼 수 있다. This study investigated the determinant factors of welfare finance in local government, and compared before and after implementation of the decentralization revenue sharing system in 2005. The determinant factors of welfare finance include political and systematic factors, social and economical factors, welfare demand factors, incremental factors and financial factors. Welfare finance was divided into social welfare spending expenditure per capita and social welfare spending ratio, and the causal relationship between these items was analyzed. The results of the research are as follows. First, before implementing the decentralization revenue sharing, the political and systematic factors had a positive effect on the ratio of social welfare spending expenditure, while a negative effect on the social welfare spending expenditure per capita. Second, the expecting sign inspection of social and economic factor showed that population density had a negative effect on social welfare spending expenditure per capita before and after implementing the decentralization revenue sharing. Third, the rate of people on basic welfare, a factor of welfare demand, was found out to have a negative effect on the social welfare spending expenditure per capita after implementing the decentralization revenue sharing system. Fourth, the incremental factor was found not to have a significant effect on the social welfare spending expenditure per capita before implementing the decentralization revenue sharing, but a negative effect after implementing it.

SO-PP간 수신료 배분 정책에 대한 비판적 평가

조영신 ( Young Shin Cho ),이승은 ( Seung Eun Lee ) 한국지역언론학회 2011 언론과학연구 Vol.11 No.3

This study evaluates a mandatory subscription revenue-sharing policy between cable system operators and program providers introduced by the Korea Communications Commission in late 2008. In an attempt to vitalize the content industry through establishing fair trade practices between cable operators and program providers, and securing a stable revenue streams of content providers, the Commission introduced a compulsory revenue-sharing system in which cable operators would have to allocate 25% of their subscription revenues to the providers. To evaluate the Commission`s regulation, this paper investigates whether (1) the 25% subscription revenue sharing has been fairly executed in the industry, (2) the aforementioned policy goal has been dully accomplished, and (3) why (1) and/or (2) have not been effectively implemented as intented by the Commission if that is the case. The findings support that a relatively fair sharing of the subscription revenues from system operators among program providers has been in place since the introduction of the policy. Despite an overall increase in subscription revenues for program providers, however, it seems that the policy goal of promoting content production has not been fully achieved as program providers` actual spending on programming expenses has declined. This can be attributed to the characteristics of the industry structure with a weak correlation between increasing production investment and improving net income.