우리나라 外航海運企業의 收益에 影響을 미치는 費用要因에 관한 實證 硏究

The Impact of Cost on the Profit of Korean Ocean Going Shipping Companies

The purpose of this study is to find out the determinants of Cost to affect the Revenue and Net Income of the ocean going shipping companies in Korea. The method of this study are literature survey and statics analysis. In order to solve this subject 12 kinds of hypothesis Through the literature survey the concepts of the cost and revenue established and found out the cost factor, and also proposed the most influent cost factor. Especially the statistics analysis was prosecuted by two dependents-Total Sale, and Net Income. By the these statistics analysis this paper concluded as followings. First, the influent cost factors to affect total sale are general administrative cost, port charge, tax, the costs belongs to others, interests, vessel cost, charterage, cargo cost. Second, the influent cost factors to affect net income are vessel cost, cargo cost, charterage, the costs belongs to others, general administrative cost, tax. Third, the larger company the more total sale, the more cost the more total sale. But total sale is not always proportion to net income. Therefore each company should try to reduce the costs and expenses in order to increase net income.