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생산 활동과 관리활동의 활동기준원가에 의한 이익예측모형개발
박정근,박면애 한국상업교육학회 2006 상업교육연구 Vol.12 No.-
이 연구의 목적은 급식산업에 종사하는 관리 활동과 생산 활동의 인건비와 경비를 중심으로 원가를 발생시키는 관리 활동과 생산 활동을 파악하고, 정확한 활동원가계산에 의한 기업 활동시스템을 분석하고, 경영전략을 수립하여 활용하고자 하는데 목적을 둔다. 그리고 급식산업체의 생산 활동과 관리활동에서 발생하는 비용으로 이익그룹을 예측해보고자 한 것에 착안하여, 그룹예측모델을 연구하기 위한 것이다. Neural Networks Model과 C5.0 Rule Induction Model을 개발하여 분석한 결과, Neural Networks Model은 대체적으로 76.22%대의 예측률을 나타내고, C5.0 Rule Induction Model은 94.51%대의 예측률을 나타태고 있음을 볼 때 C5.0 Rule Induction Model에 의한 이익그룹예측이 가장 우수한 것으로 분석되었다. 향후 이러한 연구는 대부분의 회사에서 ERP를 도입함과 더불어 활동별로 세부적인 데이터가 축적하는 경우 ABC에 의한 원가계산시스템이 활성화 될 것이고 더 나아가 ERP, BPR, SCM, BSC, EVA경영관리기법과 함께 ABC시스템은 활성화 될 수 있을 것이다. One purpose of this paper is to develop a profit-forecasting model by ABC(Activity-Based Costing) of product and management activity in the provide meals business. And the other purpose is to analyze a critical variables of labor costs and expenses in the product and management activity. The analyzed results of Neural Networks Model and C5.0 Rule Induction Model, showed a 76.22% forecasting ratio in the Neural Networks Model, but it also showed a 94.51% forecasting ratio in the C5.0 Rule Induction Model. Therefore, we concluded that a C5.0 Rule Induction Model is the more effective than a Neural Networks Model in forecasts. ABC system will vitalize the ERP, BPR, SCM, BSC, EVA management techniques.
유택용(Taek Yong Yoo),박면애(Myun Ae Park) 한국조리학회 2004 한국조리학회지 Vol.10 No.3
According to construction of global administration environment, all over the world was ended up in infinite competition period. Because eating out company also competes with another company, it must enjoy competitive power high position to secure high position continuously, classified by formation constituent`s individuation and two aspects of organic special quality by the factor. Individuation classified by formation constituent`s business ability, personal relations, age factors of Information Technology, and organic special quality classifies by factor of formation culture and result that analyze eating out company`s business condition competitive power reinforcement effect factor is same as following. First, was construed by company culture, personal relations, business ability period of ten days with family Restaurant, and Information Technology showed that do not influence. Competitive power reinforcement effect factor with special restaurant was construed by company culture, personal relations, business ability period of ten days, and fast food company culture and Information Technology factor with hotel restaurant company culture by competitive power reinforcement effect factor construe.
박정근 ( Jung-keun Park ),박면애 ( Myen-ae Park ) 한국고등직업교육학회 2006 한국고등직업교육학회논문집 Vol.7 No.1
The Purpose of this paper is to develop a sale forecasting model by Activity-Based Costing of product and management activity in the provide meals business. And the other purpose is to analysis a critical variable of labors costs and expense in the product and management activity. The analysed results of C&R Tree Model and C5.0 Rule Induction Model, it analysed a 76.22% forecasting ratio in the Neural Networks Model, but it analysed a 94.51% forecasting ratio in the C5.0 Rule Induction Model. Therefore we concluded that a C5.0 Rule Induction Model is the more forecast than a C&R Tree Model.
민혜성(Hye Sung Min),김윤태(Yoon Tai Kim),박면애(Myun Ae Park) 한국조리학회 2004 한국조리학회지 Vol.10 No.3
In the relationship between a strategy and an outcome of new product development. a sample that can most give priority to a cost-price and a consumer is reflected in the result of financial affairs and non-financial affairs the most. A sample that can more give priority to a cost-price more is reflected in the result of financial affairs more. And a sample that can more give priority to a consumer is reflected in the result of non-financial affairs more. In accordance with this consequence, there is a close correlation in the analytical type between a new product developmental strategy and a new product developmental outcome.
단체급식 회사의 식자재 공급체계 개선에 따른 생산성 분석 연구
김윤태(Youn Tai Kim),최태호(Tae Ho Choy),박면애(Myun Ae Park) 한국조리학회 2004 한국조리학회지 Vol.10 No.4
The object of this study were to present Systematic formation of Food material supply system and analyze effect followed by this System. This study was examined by Food Service Companies were enlisted under the influence of domestic enterprises, which used Central Supply System for the Central Kitchen operation and efficiency Food material circulation system. The main result of this study was as follow: According to the analysis of these data, enlargement of efficiency in food utilization was placed at rising of utilization Processing food materials. And resulted in good expectations such as Competitive strengthening, Quality capacity strengthening and Improvement in Sanitary conditions from a productivity point of view.