실물투자수익률 계산의 번거로움을 없애고 정확한 수익률을 구하기 위해서 투자사업에서 투자금과 수익금을 분리해야 한다. 투자 사업의 순현금흐름을 투자활동 현금흐름과 비투자활동 현금흐름을 분리하여 구할 수 있도록 현금흐름표를 변경하였다.

The existing fisheries managers ignored the fishery environment changes, have built competitively vessels of efficiency superiority with related corporations, and have captured indisciminately fisheries resourecs. The economical engine horsepower selection model for fishing vessels shorter than 24m is developed. Also, the economical engine horsepower selection model system is verified by the existing vessels, and the optimum vessel scale and engine horsepower classified by the type of fishery and scale are proposed.