2. CBS(CostBreakdown Structure)에 따른 원가 배분
- 재료비는 총 사용량을 판매량으로 나누어 제품 하나당 사용되는 재료의 단가를 구하였다.
- 노무비는 시급 5,000원을 기준으로 작업 당 노무시간을 직접 측정하여 계산하였다.
(일을 하지 않는 유휴 시간의 경우 노무비에서 제외시켰다.)
- 경비는 각 품목
#Goal
The ultimate goal is to provide a better service.
More specific goal is to make 2 toasts & 2 drinks
#Why choose??
So many people go there in lunch time
Therefore, there are very complicated place.
We wanted to reduce complexity.
So the company was selected.
Z= [due time – expected time of completion]
/ Project standard deviation
= [ 400 – 390 ] /5.55 = 1.818
Examples – 소송, 상품적 결함, 다양한 기술적 혁신과 같은 특정기업에만 존재하는 고유의 위험
요구수익률에 거의 영향을 미치지 못한다.
- 분산투자를 통해 제거 가능하기 때문
예를들어,
위험투자의 주식시장의 가치가 국채를 10% 능가하고 주식의 Beta 계수가 1.25라고 할때
Even though most of their sales is from brokerage, HS has competitiveness in IB and Asset management in Korea market
HS achieved a record revenue of 24,136 million won in Dec 2009. (CAGR: 17.6%. 2007.03 ~ 2009.03)
It’s operating margin is 7.3% during recent three years.
In Dec 2009, HS asset is 110,083 million won. (CAGR: 11.1%. 2007.03 ~ 2009.03)
Korean securities market is relat
Ⅱ. Analysis & Valuation process
Cost of Equity
The cost of equity is a key ingredient of every discounted cash flow model. It is difficult to estimate because it is an implicit cost and can vary widely across different investors in the same company.
① Risk Free Rate
There can be no default risk, which generally implies that the security has to be issued by a government. Note, though,
Benefits should not be viewed merely as cost factors
because they positively affect HR effort.
Benefit의 지급 여부가 기업의 이미지에도 영향을 준다.
법적, 윤리적 책임을 다하는 기업 vs 근로자 착취하는 기업
Using benefits as part of a total rewards strategy.
Benefit을 파트타이머에게 까지 확대적용 → 더 나은 고객서비스,
Ⅰ. Introduction
Ⅰ-1. Motive and Purpose
-Ubiquitous Trend of RFID (Radio Frequency Identification) can replace the barcode system. So it has emerged as a major area of ubiquitous and has been being utilized in many uses due to the high efficiency and several benefits. So our team wants to analyze and get a deep understanding about general RFID system through existed case studies.
Ⅰ
cost of irregular maintenance such as emergency maintenance or corrective maintenance by extending equipment life, reducing breakdowns of equipment and improving facilities' condition. Not only this economic benefits but also Preventive Maintenance has a benefit such as improving the experience of building user or making the work of the maintenance department more manageable. Ultimately Preventiv