Industrial Estate,
13700 Prai, Penang. Beneficiary (7)
Keyrin Electronics co. Ltd.
544-2, Guro-Dong, Guro-Gu,
Seoul Korea.
Advising Bank (8)
Banque National De Paris, 8th Floor, Oriental Chemical Bldg, 50 Sokong-Dong, Choong-Ku,
C P O BOC 7726 , Sloul Korea.
Kindly advice through:-
Korea Exchange Bank Guro Branch, 83 Guro-
Dong, Guro-Gu, Seoul Korea,
A/C NO. 129-22-00118-7Amount
floor, single brand retail store, and low product price compared to the quality of the product. It takes charge of all planning, producing and selling system. SPA brands provide cheap clothing within short time. So they are called as ‘fast fashion’.
③ The booming of ‘Fast fashion’
One of the fashion industry`s current catch phrases is "fast fashion." The phrase describes the indust
SPAO is low price. The products of SPAO cost only 80-90% of its competitor UNIQLO.
d. Positioning
SPAO has decided to go for “Same-for-the-Less” positioning. The brand offers comparable quality with other fast fashion industries but at a lower price. SPAO communicates the products’ high quality through the usage of premium quality materials; and at the same time, it offers them at lower
특정 작업현장에서의 원가동인은 자원의 물리적 특성-거리, 표면, 부피, 시간, 질량, 에너지, 동력, 조명, 온도
참조 자원동인은 측정의 물리적 단위에 반응
참조 활동동인은 작업현장 경영 방법을 기반으로 한 활동 계기
생산비용의 평가는 꼭 필요한 것이고 몇 십년간 ABC 기법이 사용되었지만
1. Introduction of the project
1) Purpose of project
Through the project, we want to build extensive knowledge about cruise industry and accounting analysis (common size analysis, comparative analysis, and ratio analysis). We believe that the project makes us accounting experts.
Cruise Industry has grown and continues to grow enormously in scale. It is frequently regarded as a small but sig