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농협 김치공장에서 절임공정개선의 경영효과 분석 장류가공공장 경영기술지도 방안
한응수 ( Eung Soo Han ),조원대 농협대학교 협동조합경영연구소 2005 농협경제연구보고 Vol.149 No.-
To improve the Nonghyup kirnchi factories, management analysis and process improvement was conducted. The amount of kimchi sold by Nonghyup 13 kimchi factories was 64.8 billion won in 2003. Seven factories of them operated at a deficit in 2003. The average sales in the 7 red factories was 90% of that in the 6 black factories. The growth rate of sales in the red factory was 8% of that in the black factory, and the cost of sales in the red factory was 114% of that in the black factory. The reason of higher cost of sales in the red factory was analyzed as the higher labor costs. The ratio of labor costs to sales in the red factory was 26.6%, and this was higher than that in the black factory by 6.4% point. Especially the labor costs of per capita in th red factory was higher than that in the black factory by 13%, and direct labor costs per capita was higher by 30%. The level of labor productivity(gross value added per capita) in the red factory was 71% of that in the black factory, and the level of capital productivity(gross value added to total assets) was 50% of that in the black factory. In case of adopting low pressure rapid salting method, additional 500 million won should be invested in red factory for the equipments, and 4,200 tons of kimchi are produced every year by 78 manpowers a day. And manufacturing costs reduced to 2,191 thousand won per ton of kimchi. Labor and capital productivity increased by two times in new manufacturing process.