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      • KCI등재

        국내기업의 물류부문 효율성 제고방안에 관한 고찰

        윤혁권 한국세무회계학회 1997 세무회계연구 Vol.4 No.1

        경제규모가 확대되고 사회여건이 변화함에 따라 사회적, 지리적, 시간적 거래가 확대되어 이를 연결하는 물적 유통이 경제·사회적인 문제로 대두되고 있다. 이 문제를 해결하기 위해서는 기업은 대외경쟁력을 확보하기 위해 세계화를 추진하고 있는 상황에서 기업의 물류활동은 전반적인 관점에서 이루어져야 한다. 첫째, 기업입장에서 무엇보다도 중요한 문제는 최고경영자의 물류관리에 관한 필요성의 인식. 둘째, 기업이 수송효율성을 높이기 위해서는 수송수단의 최적 믹스를 구성해야 하며, 수송, 보관, 하역 등의 물류기능의 효과를 높이기 위해 유니트로드시스템을 도입. 셋째, 제품의 품질을 유지하기 위해서는 창고가 필요하며 수량을 정확하게 산출하기 위해서는 재고 관리가 필요하다. 넷째, 포장의 표준화는 포장의 척도를 체계화하고 단위화물구성체제와 관련시켜 물류를 합리화하는데 그 목적이 있다. 다섯째, 최근의 하역방법은 물적유통혁신과 하역시스템과의 연결시대를 반영하여 물적유통기능이 상호연결되어서 개별적, 정태적 하역방법이 조직적 능동적 하역방법으로 발전되어 있다. 정부는 물류관리와 관련된 정부의 역할을 종합적이고도 체계적으로 검사하여 정부적 차원에서의 중장기 물류단계별 합리화 방안을 수립·실행함으로써, 우리나라 기업의 국제경쟁력을 키워 나가야 할 것이다.

      • KCI등재

        호텔개관 프로젝트의 재무 타당성 분석에 관한 연구

        윤혁권 대한관광경영학회 2009 觀光硏究 Vol.24 No.3

        본 연구는 호텔개관 전 재무타당성 분석들에 대한 유효성을 측정하기 위하여 개관후 일정기간동안의 영업실적과 예측 타당성 분석결과와의 비교 작업은 투자자들과 경영자들의 미래 호텔 운영 방안을 모색하기 위해 연구되었다. 연구사례인 호텔은 D컨설팅그룹이 경상북도의 포항지역에 425개 객실을 갖춘 특급 호텔 건설하려는 사례를 가지고 그들이 제시한 재무 타당성 조사의 문제점들을 예측한 객실점유율 및 평균 객실 요금을 중심으로 분석하였으며, 재무타당성 분석에 대한 이론적인 배경도 제시하였다. The purpose of this study is provides the accuracy of hotel financial propriety analysis. To do so, five factors were used to compare the projected five-year income statement with actual results for three deluxe hotels. Five factors are room sales(number of sales room, occupancy rate, average room rate, total room revenue), F&B and other revenue, total revenue, operating income, net profit. The results of this study indicate that there was a big difference between the projected and actual results due to the incorrect estimation about the occupancy rate, average room rate, F&B and other revenue because of the incorrect estimation about the supply and demand, competition. The accurate financial propriety analysis is very important for investors because it achieve the goal and make a profit. Therefore financial propriety analysis must be conducted with great considerations of location, inflation, social environment, cost of goods sold and labor cost.

      • KCI등재
      • 電子商去來 導入方案에 관한 實證的 硏究 : 國內 鐵鋼産業을 中心으로 with emphasis on the manufacturing companies in the iron and steel industries

        윤혁권 한국유통정보학회 2002 유통정보학회지 Vol.5 No.2

        This study is to analysis factors that be influenced by operating electronic commerce in the iron and steel industries and to seeks for efficient introduce plans, in order to utilize the electronic commerce. On the base of these analysis this study suggests followings : First, organizational system should be shown to influence results of business control, cost control and market. Second, the role of CEO should be shown to influence results of business control, cost control and market. Third, internal and external environmental factors should be shown to influence results of business control, cost control and market. Therefore in order to utilize of efficient electronic commerce, suitable organization required and to composed of this organization, a strong will of CEO required in the iron and steel industries. And it is required to standardize of electronic commerce, to support of laws and systems.

      • KCI등재

        물류정보가 기업성과에 미치는 영향에 관한 실증적 연구 : 철강산업 관련기업을 중심으로 With Emphasis on the Iron Steel Industry

        윤혁권 한국물류학회 2002 물류학회지 Vol.12 No.2

        This Study is that Logistics information is how to effect performance of a company the side of a steel industry in Korea. That is to say, this study is based on the relationship between profit and growth that steel industries have Logistics Information, Standardization, and Information technology. On the base of these analysis this study suggests followings : First, information system of Logistics factors should be shown to influence profits of enterprise. Second, information Standardization of Logistics factors should be shown to influence profits of enterprise. Third, Information technology of Logistics factors should be shown to influence profits of enterprise. As a result, information system, information Standardization, Information technology of logistics should be shown to influence profits and growth of enterprise. It is very important to use an information in order to strengthen the competitiveness. Therefore, steel industries be able to use of results in this study for their logistics information.

      • KCI등재

        공급사슬관리를 통한 기업의 업무 효율성제고와 비용절감에 관한 연구

        윤혁권 한국물류학회 2001 물류학회지 Vol.11 No.2

        All of the companies in Korea are situated under reformation. Of all the processions having been appeared incredible innovational technology, and the consumers are requiring that the companies these provide the products rapidly and cheaply as soon as possible. Although the companies which faces thus situations are trying to transport the products rapidly. They have not obtained the organization which able to satisfy the consumers. In a point of view, the EDI which is going to reform the ordinary method of operation about acquisition of the information progressively and the ERP which maximize efficiency, information and finance is hardly survive in the age of unlimited competition. Accordingly, a whole viewpoint, the SCM that optimize time, cost and services are issued the prior occupation of the industrial competition in the age of the opening and information. The main points in this study are to analysis some problem that happened to when companies organize the supply chain. And in order to check the effect on the cutting the cost by the degree of application of the SCM and to derive the method of the support and its practical use. For the induction of the SCM in Korea, the companies have to make the foundation of organization for inside their own companies to make the most of the SCM by comparisons and mediation of organization. And to maximize an efficiency of the several problems that ~ are occurred consisting of the virtual company what we called supply chain, should share the faithful information, benefits and even risk based of the trust between the supply chain. Moreover, the successful results could be produced in partnerships of equal positions not in the relationships of subordination and superintendence. The SCM in Korea is just in the early stage and the effect of reduction of the cost of logistics is coming out but still it is not confident. Thereupon, this study makes the importance by the basic results about the cutting the cost of flowing goods and information among the warehouse which are taking this system earlier and working well in Korea. As it mentioned before, however, because the induction of the SCM is started and isnt enough the example of the induction, this study have a limitation for generalizing the conclusion of report. The problems to introduce the SCM in Korea are the lack of the CEO and the companies recognition and support for the SCM, by the reason of the supplier couldnt . administer totally. Since the lack of the creed between the supply chain cant make the standardization of the pallet and the code of logistics. On account of, it scarcely constructs to be reasonableness the logistics, and because of the insufficiency of the informational technology and the inflatian are hindered to introduce the SCM. Therefore, the government as well as the companies must reduce the cost of logistics by an extension of forceful intention and support of SCM by settling its matters. Key Words : SCM, Supply Chain Management ~l ~ ~~ ?b ~ ~ ~ ~~~ ~l ~~Ll-. ? H L~ ? ~~~~- y~l ~l-a-.~.~ r~.?~ ~' ~~ ~.~'~ SCM� ?-~-~1~ ?',~. X11 xll ~~ ~-e-~ . ~~~I ~l ?1 L~ ~~o , ~~~ y-� ~-~ a~l-~ ~ ~- s~l ~ al-? ~l ~ -� o ~~1 ~-~-� ~H~~l~? ~1~?~~~ ~~~~~1 ~1~a~~1~1~ ~~~ ~ ~~~ ~~~1~~ ~~1~~ ?,~~~ ?~l$l~~l ~~~~ ~H'~~l~z� L~l~T~3~ ~d~~ o~~~~~� ~l~ilal~~lx~ ;~~ ~~?~ ~.~~ ~~r.~. ~~~-? ~~?l o ~ ~1~~~~ ~H~~l~ ?.~~ �~ ;- ~~ ~~1-~1- ~ ~~~ ~ ~~o ~ - ~~11 Fl ~l~l ~l ~ � ~. ~.~ ~l?~ ~~b~~?1 ~l~ o~~~ L~IE?a~ ~~~~� s ~l~? ~~~~-?-~ ~~$gt;?~. � ~l ~ o ~ ~$gt;?~$gt;- L~-� ~}~~ ~~l ~l ar� ~~ ~~ ~`~ ~ ~ ~--� o -~-~ pl X11 ~l ~l ~~ ? ~ ~ ~ sz~ ~~ ~ aH,~~ ~ L~l ~ T-13?t~~l ? ? ~~.~~ ~~ o'~~l ~ � ` ~ Ell z ~ p~- ?~'~l ~l ? ~ ~ o

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