Earticle

본 연구는 소자본창업자들이 겪고 있는 경영상의 애로사항을 극복하고 매출증대를 위한 내.외부 환 경적 요인들을 검토, 분석하여 매출증대 전략을 위한 것이다. 본 연구에서는 먼저 상권입지분석을 바탕 으로 SWOT분석, CVP분석을 비롯한 제반 기업가 특성, 마케팅관리 및 경영목적 요인을 중심으로 경 영전략 수립을 하였다. 분석결과를 요약하면 첫째, 잠재고객층의 확보를 위해 고객DB확보 및 SNS활용 으로 고객재방문율을 높여야 한다. 둘째는 주변 재래시장과 연계한 웰빙도시락 및 사계절 메뉴를 개발 한다. 셋째, 이에 따라 본 사업장의 경우 종업원관리의 수월성 및 안정적 수익창출을 위해 편의점창업 을 권고하였다. 본 연구결과는 현행 자영업자들의 경영성과 향상에 전략적 시사점을 제시한 것이 기대 효과로 볼 수 있다.

This study establishes a management strategy focused by the following SWOT analysis based on analysis on location analysis on commercial areas, CVP analysis including overall entrepreneur charcteristics, marketing management & management purposes factors. For summerizing the results, First, to ensure the potential customers there is a need to secure customer DB and conjugation SNS to increase the customers' percentage of revisits. Second, there is a need to associate with peripheral traditional markets resulting into the development of well-being lunchboxes and more various four-season menus. Therefore, in the case of the present small business enterprise there is a suasion to do a convenience store establishment for the excellence of employee management and for the stable revenue.

The most famous master in theatre study around the world founder of performance study Richard Schard, the famous Professor in New York University U.S.A., took that social performance and the construction of media as a whole that would be indivisible in performance studies, and raised that construction of media decides the meaning and values of social performance. He also regarded social situation and construction of media as internal reason, and also the representation of social performance. Pro. Sun Huizhu, the student of Richard Schard, who comes from Shanghai Theatre Academy, has developed performance study originated from Richard Schard, and raised it to a new height in theory innovation. Both of their studies set forth the diversified representation which media provides to social performance, and indicate that social performance based on media communication shows a effects of rhetoric.

当代国际最有影响的戏剧理论大师——人类表演学创立者、美国纽约大学著名的教授理查德·谢 克纳，把社会表演与媒介建构视为不可分割的有机整体，提出了媒介建构对于社会表演的意义与价值，他把 社会环境与媒介建构作为社会表演的内在动因与意义表征的重要方式。来自上海戏剧学院的教授——谢克纳的 中国学生孙惠柱发展了谢克纳关于社会表演的思想，并在这一基础上进而提出了社会表演学的理论体系，把 人类表演学理论提升到一个新的高度。他们阐述了媒介为社会表演提供了多样化的意义表征方式，同时基于 媒介的表演行为本身具有了一种修辞的效果。

China Time-honored is a important brand property which keeps a bright Chinese character, and plays a strategic role in the construction of branding core competition around the world. Under the surrounding of international economic integration, China introduce technology from western countries, but western countries try control economic development of China with technology, capital and brand, also try suppress economic development of China, sustain China at the low-side in the industry chain, it brings a great hidden danger with China economic safety. China Time-honored Brand is a precious resources of national brand, we should take use of it, makes a competition with western counties, maintain economic safety of China, raise core competition of China.

中华老字号是具有鲜明中国民族特色的品牌资产，对构建中国品牌在全球的核心竞争力 具有重要的战略意义。本文阐述了在全球经济一体化背景下，随着中国大量引进西方现代技术和资 本，西方竭力打压中国经济的发展，试图通过技术、资本和品牌等手段来控制中国市场，使中国处于 产业链的低端，给中国的经济安全带来了很大的隐患。中华老字号中国民族品牌的宝贵资源，应充分 利用这一品牌资源，与西方国家的品牌进行抗衡，维护中国经济的安全，提升我国经济的核心竞争力。

영유아 보육시설인 어린이집은 현원기준이 아닌 정원기준으로 일률적으로 지원을 할 경우 그 효율 성이 떨어진다는 문제점을 제기하고 이에 대한 개선안을 제시하였다. 문제점으로는 현원이 많음에도 현원이 극히 적은 어린이집과 구간이 같다고 하여 동일한 지원을 받는다는 것은 정부의 재정적 낭비와 더불어 현원이 많은 어린이집은 동기부여의 이유가 없어지므로 질적 서비스에 소홀할 수 있다. 이러한 개선방안으로 정원기준이 아닌 현원기준으로 지원금 산정을 한다면 재정적 낭비를 해소하고 현원이 많 은 어린이집에 지원금이 많음으로서 향후 더 적극적인 서비스의 개선이 예상되는 효과를 기대할 수 있 다. 향후 연구계획으로는 보다 실질적인 공공형어린이집 지원을 위해서는 국공립어린이집에 준하는 교 사인건비 지원방안 또는 교사 수에 비례하여 정부지원금을 산정하는 방안 등이 검토되어야 할 것이다.

Daycare centers, one of the child-care institutions, the author raised a question about the effectiveness of such policy if the government uniformly gives financial supports based on prescribed number of people instead of the actual number of people, and thus presented an improvement scheme. The problem is that if the government gives equal supports for daycare centers that have a large number of people, for they are in the same group with centers that have a small number of people, it would be a financial waste and would make daycare centers with lots of people lack motivation, which could make those centers negligent in quality services. To address this issue, it would solve problems of financial waste if the government estimates financial supports based on the actual number of people, rather than prescribed number of people, which would lead to more financial supports for centers with lots of people. In order to give more substantive supports for public daycare centers, further studies need to be conducted to draw up measures to support labor costs of daycare centers second to public daycare centers or to estimate government supports proportional to the number of teachers.

전통적인 원가계산방법에 의한 원가시스템은 관리의사결정이라는 측면에서 그 유용성이 떨어지고 있다. 즉, 과거 전통적인 원가계산방식은 직접노무비가 제품원가의 차지하는 비중이 상대적으로 큰 경 우에 개발된 것이다. 특히, 20세기 산업화사회를 거쳐 21세기 지식정보화시대로 접어들면서 제조업의 생산방식에 많은 부분들이 공장자동화(FA : factory automation)의 증가로 인하여, 직접노무비의 비중 이 대폭 감소되었고 이에 따라 직접노무비를 기준으로 제조간접비(overhead)를 배부하는 것이 내부경 영 의사결정에서 그 유용성에 부적절하게 되었다. 활동기준원가계산시스템에서 제공하는 정보는 타부 문과 회계부문간의 공통어 구실을 할 수 있어 그 의사소통을 높일 수 있다. 그리고 활동관리를 통하여 관리자들이 개선의 기회를 제시하고 종업원으로 하여금 지속적인 개선노력을 유도함으로써 긍정적으로 원가절감의 효과를 가져 올 수 있다.

Traditional cost accounting is most useful when direct labor occupies a majority of the product cost. However, with factory automation, direct labor cost significantly decreased. As direct labor cost decreased, direct labor cost became less useful as a measure to allocate the overhead for internal decision making. Therefore, Activity-Based Costing(ABC) became dominant. Activity-Based Costing(ABC) increases the precision of the product cost compared to the traditional cost accounting. Cost information based upon traditional cost accounting was hard for different division to understand, on the other hand, activity information based upon Activity-Based Costing can enhance interaction between numerous divisions as a common statistical language. Also activity management based on Activity-Based Costing can bring positive cost-reducing effect. In conclusion, CEOs should concentrate on creating added value activity based on the related activity information, along with eliminating the non-added value activity to increase and prolong revenue.

As a new media, Internet has thoroughly integrated communication technology， appears a inherent advantages in news communication. At the beginning of the technology in application, it shows a huge marketing space and potential development, and produced a strong shock to traditional media. Also it becomes a main information sources of the modern network media technology. Studies in this article, through an analysis of network media technology and the spread of news communication 's influence on its theory and practice, a solid network media has an increasingly important position in the field of news communication, in the late development, also itwill be effectively integrated and plays a more important role in the research.

互联网作为一种全新的媒体，充分整合了最新信息传播技术，因而具有与生俱来的新闻传播优 势，其技术在应用之初，即已崭露头角，显示出巨大的市场空间与发展前景，对传统媒体形成了巨大的冲击， 亦成为了现代网络传媒技术主要的信息源。本文通过研究分析网络传媒技术关于新闻传播以及其对其理论、 实践的影响作用，坚实网络传媒在新闻传播领域中具有举足轻重的地位，在后期发展中，将其有效整合，将有 更大的发挥与研究意义.