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초록
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.
키워드
Profit model; Contribution margin; Performing art; Break even point; Cost volume profit; 수익모델; 공헌이익; 공연예술; 손익분기점; 원가 조업도 이익분석
- 제목
- Cost Volume Profit 분석법에 기반한 해외공연예술 수익모델연구
- 제목 (타언어)
- A Profit Model Analysis of Abroad Performing Art based on Cost Volume Profit Approach
- 저자
- 이희영
- 발행일
- 2017-12
- 저널명
- 무용예술학연구
- 권
- 67
- 호
- 5
- 페이지
- 121 ~ 137