경남 및 전남 해역 기선권현망어업의 경영성과 분석에 관한 연구

Abstract

The purpose of this study is to suggest better alternatives for the Anchovy Boat Seine Fisheries through financial statement analysis, ROI, Index method and the Circle chart method. The main results are as followed. First, the Anchovy Boat Seine Fisheries in terms of sales growth, profitability and activity ratios is worse off than the Offshore Fisheries. Therefore, in this situation the Anchovy Boat Seine Fisheries should establish a marketing strategy, work on sales promotion and aim for cost reduction. Second, concerning the total assets growth, liquidity, and safety ratios, the Anchovy Boat Seine Fisheries is better than the Offshore Fisheries. Third, it turns out that the ROE of Anchovy Boat Seine Fisheries has a large negative value. The reason for this negative value is due to the aggravation of net income in sales ratio and total assets turnover ratio. Fourth, the total score of Anchovy Boat Seine Fisheries measured by the Index method is -58.02. It means that the business performance of Anchovy Boat Seine Fisheries is quite bad and poor. A bad business performance results in the decrease of sales growth, the turnover ratio, and fisheries sales income ratio. Fifth, according to the circle chart method, the overall business condition of the Anchovy Boat Seine Fisheries is quite bad. The sales growth, fisheries sales income, and fisheries income to total assets ratio are lower than the Offshore Fisheries. We suggest the Anchovy Boat Seine Fisheries to establish marketing strategy, sales promotion and cost reduction in order to achieve better business performance conditions.