녹차음료 가공공장의 모델개발 및 경제성 분석(Ⅱ)

• 영문명: Model Development and Economic Analysis of a Green Tea Beverage Plant:Analysis of Economic Efficiency
• 발행기관: 한국차학회
• 저자명: 鄭琮薰(Jong-Hoon Chung) 殷鍾邦(Jong-Bang Eun) 朴根亨(Keun-Hyung Park)
• 간행물 정보: 『한국차학회지』제2권 제2호, 247~270쪽, 전체 24쪽
• 주제분류: 농수해양 > 기타농수해양
• 파일형태: PDF
• 발행일자: 1996.10.30

영문 초록

The estimation of total investment cost, the prime cost and analysis of economical efficiency were required for investigating the validity on the construction of a green tea beverage plant. The fixed capital required for the operation of the plant were estimated, and the prime cost of a can green tea was analyzed with the productive year. Then, the economic efficiency of the plant such as net present value, return on investment, profitability index and pay-back period were analyzed under the plant sale price of 250 Won/can. The results are summarized as follows: 1. The fixed capital for the plant was 2.12 billion Won and the working capital (20% of annual operating cost) was 0.37 billion Won. Therefore, total investment cost was estimated to be about 2.5 billion Won. 2. The prime cost of a can green tea was 210 Won/can in the lst year, 195 Won/can in the 2nd year, 184 Won/can in the 3rd year, 176 Won/can in the 4th year, 170 Won/can in the 5th year. 3. The prime cost of a can green tea in the 1st year was composed of 31% fixed cost and 69% floating cost, but the fixed cost gradually decreased by 13% in the 5th year. Also, the prime cost of 210 Won/can was composed of production cost of 174 Won and management cost of 36 Won. 4. The yearly net profit per a can green tea was highly like 40 Won/can in the 1 st year, 45 Won/can in the 2nd year, 56 Won/can in the 3rd year, 74 Won/can in the 4th year, 80 Won/can in the 5th year based on the assumption of the plant sale price of 250 Won/can. 5. In the analysis of economic efficiency, the return on investment and the profitability index were respectively 17% and 16% in the 1st year, 28 and 23 in the 2nd year, 43% and 32% in the 3rd year, 63 and 43 in the 4th year, 91% and 48 in the 5th year. And the pay-back period was 3.7 years under consideration of depreciation cost, while 3.5 years under no consideration of depreciation cost based on the 15% coporation tax. 6. The construction of a green tea beverage plant was finally proven to be validated as the results were highly positive in the survey of preference and market on the green tea and in the analysis of the economic efficiency on the beverage plant.

키워드

투자비(Investment Cost) 원가(Prime Cost) 경제성 분석(Economic Efficiency Analysis)