Journal of Korean Institute of Industrial Engineers (대한산업공학회지)

Korean Institute of Industrial Engineers (대한산업공학회)
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A Direct Cost Analysis Model in Manufacturing System

생산 시스템에서 직접 원가 분석 모델

  • Han, Jooyun (Department of Industrial Systems Engineering, Yonsei University) ;
  • Jeong, Bongju (Department of Industrial Systems Engineering, Yonsei University) ;
  • Yoo, Il-Geon (Department of Industrial Engineering, Hongik University)
  • 한주윤 (연세대학교 산업시스템공학과) ;
  • 정봉주 (연세대학교 산업시스템공학과) ;
  • 유일근 (홍익대학교 산업공학과)
  • Published : 2003.12.31
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Abstract

Although manufacturing cost is a major part of profit in a company, it is difficult to be calculated by an analytic method. Besides, the manufacturing cost gained by simple financial structure dose not have an important meaning in market place. Therefore, an analytic method of computing the manufacturing cost is very necessary in manufacturing system. In this study, we suggested the direct cost analysis model which are able to measure accurate cost analysis of product in manufacturing system. The direct cost analysis model is made up of directly used expenditure for unit product. Also, system performances are put in the manufacturing cost analysis model so that it could be possible to analyze the change of manufacturing cost as system performances change. At the end of this paper, it verifies its relevancy and practicality of the suggested direct cost analysis model through the case study, using real data for direct labor cost.

Keywords

References

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