Cost Volume Profit 분석법에 기반한 해외공연예술 수익모델연구

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.