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Cost Volume Profit 분석법에 기반한 해외공연예술 수익모델연구A Profit Model Analysis of Abroad Performing Art based on Cost Volume Profit Approach

Other Titles
A Profit Model Analysis of Abroad Performing Art based on Cost Volume Profit Approach
Authors
이희영
Issue Date
Dec-2017
Publisher
한국무용예술학회
Keywords
Profit model; Contribution margin; Performing art; Break even point; Cost volume profit; 수익모델; 공헌이익; 공연예술; 손익분기점; 원가 조업도 이익분석
Citation
무용예술학연구, v.67, no.5, pp 121 - 137
Pages
17
Journal Title
무용예술학연구
Volume
67
Number
5
Start Page
121
End Page
137
URI
https://scholarworks.sookmyung.ac.kr/handle/2020.sw.sookmyung/8960
DOI
10.16877/kjds.67.5.201712.121
ISSN
1226-900X
Abstract
The purpose of this study is to analyze the profit model of performing arts based on cost volume profit approach. The musical Wicked and the play Equus showed BEP (Break Even Point weeks 20 and 9 respectively based on weekly contribution margin 700K USD and 125K USD. The running weeks are much more than BEP weeks. NYCB’s profit model showed a better result than Equus with BEP weeks 5 and 422K USD weekly contributed margin. In conclusion, three types of performing art showed the profit model enough to be commercialized. However, NYCB has unique characteristics of public value. Hence, performing dance such as ballet should have two-tracks approaches–non profit organization and profit organization.
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