미샤기업분석,미샤재무분석,미샤재무비율분석,화장품시장분석,재무분석사례,영문재무분석

소개글

미샤기업분석,미샤재무분석,미샤재무비율분석,화장품시장분석,재무분석사례,영문재무분석

목차

Ⅰ. Introduction
Ⅱ. General introduction of cosmetic industry
Ⅲ. Case study: Missha
Ⅳ. Conclusion
Ⅴ. References

본문내용

Ⅰ. Introduction

All businesses are concerned about cost because one of the fundamental method for increasing profits is to reduce costs. For this reason, managers use cost accounting information to make decisions, including pricing, production planning, budgeting, research, development, and so on which decisions set a goal of reducing costs. From among these, competitive pricing has a same effect like reducing costs because correct pricing avoid a situation that a product consumes a low level of resources but is reported to have a high cost per unit, but it comes from accurate costing system. It is Activity-Based costing system. Activity-based costing system has structuring activity cost pools more finely with cost drivers for each activity cost pool as the cost-allocation base leads to more accurate costing of activities and allocate these costs to products by measuring the cost-allocation bases of different activities used by different products.

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Ⅳ. Conclusion
So far, we showed the general characteristics and problems of cosmetic industry and analyzed how Missha could be successful in cosmetic industry in terms of activity based management. We concluded that the key success factor of Missha is its SPA system. By using SPA system, Missha could efficiently simplify distribution process and reduce non-value-added costs. But nowadays there are competitors which imitate the Missha`s business model. So, there is a concern on how Missha can survive in future competition.
For example, Hanbul cosmetics, one of Missha`s competitors, became a powerful rival by setting their price range from 800 won to 12,500 won relatively low.

참고 자료

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