이익 관리의 서론적 고찰 = Introductory considerations to profit management

다국어 초록 (Multilingual Abstract)

Profit management has boon watched recently with interest as a inportant problem of management.
Top management must make synthetic business policy as supreme decision makers of
business.
This business policy is necessary to make Short-term and long-term planning for
profit-gaining.
There fore, profit management is realization of above-men-tioned business policy and it means top-management control for profit-gaining.
In this report, I maked clear introduction to profit management and indicated inportant points of problems.
I tried to be aguide to studies in profit management.
There are the main points of these considerations on the articles as follow:
I. Profit management is all -round method of management by using break-even point that is culcuated in mutual relations of cost, sales revenue(output), profit.
So. profit management Covers the whole activities of sales, manufacture,
Finance-department.
II. Utilization of break- even point is not only indispensable to make profit-planning, but we must consider economical use of input-capital, adjustment of finance-economical and financial fluidity for profit-planning.

목차 (Table of Contents)

• Ⅰ. 이익 관리의 중요성
• Ⅱ. 경영 방침과 이익 관리
• Ⅲ. 이익관리의 특징
• Ⅳ. 이익 계획의 수립과 손익 분기점
• Ⅴ. 장기 이익 계획의 수립
• Ⅵ. 결어