Acknowledgement
Grant : 파이로 종합관리 기술개발
References
- MIT, The Future of the Nuclear Fuel Cycle, Massachusetts Institute of Technology, Cambridge, USA, 2010, pp. 8-12.
- S.K. Kim, W.I. Ko, Y.H. Lee, Economic viability of metallic sodium-cooled fast reactor fuel in Korea, Sci. Technol. Nucl. Installations 2013 (2013) 1-10.
- KAERI, Preliminary Conceptual Design and Cost Estimation for Korea Advanced Pyroprocess Facility Plus (KAPF+), Korea Atomic Energy Research Institute, Daejeon, Korea, 2011, pp. 15-17.
- OECD/NEA, The Economics of the Back-end of the Nuclear Fuel Cycle, Organization for Economic Cooperation and Development/Nuclear Energy Agency, Paris, France, 2013, pp. 116-117.
- S.K. Kim, W.I. Ko, Y.H. Lee, Development and validation of a nuclear fuel cycle analysis tool: a future code, Nucl. Eng. Technol. 45 (2013) 665-674. https://doi.org/10.5516/NET.06.2012.081
- D.E. Shropshire, K.A. Williams, W.B. Boore, J.D. Smith, B.W. Dixon, M. Dunzik-Gougar, R.D. Adams, D. Gombert, Advanced Fuel Cycle Cost Basis, Idaho National Laboratory (INL), Idaho Falls, USA, 2007. F2/D2-3.
- J. Ratnatunga, S.C. Michael, K.R. Balachandran, Cost management in Sri Lanka: a case study on volume, activity and time as cost drivers, Int. J. Account. 47 (2012) 281-301. https://doi.org/10.1016/j.intacc.2012.07.001
- J.D. Park, Fundamental Cost Management Accounting, Hyungseul Press, Seoul, Korea, 2005, pp. 461-465.
- A. Challal, M. Tkiouat, The design of cost estimating model of construction project: application and simulation, Open J. Account. 1 (2012) 15-26. https://doi.org/10.4236/ojacct.2012.11003
- M.M. Mowen, D.R. Hansen, D.L. Heitger, Managerial Accounting: The Cornerstone of Business Decisions, Southwestern Press, Nashville, USA, 2012, pp. 613-621.
- P. Chwastyk, M. Kolosowskia, Estimating the cost of the new product in development process, Procedia. Eng. 69 (2014) 351-360. https://doi.org/10.1016/j.proeng.2014.02.243
- H.J. Ham, Engineering Economics, Donghyun Press, Uijeongbu, Korea, 2004, pp. 402-410.
- L. Qian, D. Ben-Arieh, Parametric cost estimation based on activity-basedcosting:a case studyfor designand development of rotational parts, Int. J. Prod. Econ. 113 (2008) 805-818. https://doi.org/10.1016/j.ijpe.2007.08.010
- S. Langmaak, S. Wiseall, C. Bru, R. Adkins, J. Scanlan, A. Sobester, An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component, Int. J. Prod. Econ. 142 (2013) 74-88. https://doi.org/10.1016/j.ijpe.2012.09.020
- AACE, Skills & Knowledge of Cost Engineering- Appendix -3, AACE International Press, West Virginia, USA, 2004.
- H.G. Shin, Intermediate Accounting, Tamjin Press, Seoul, Korea, 2005, pp. 439-445.
- S.J. Kang, The Theory of Cost Estimation, Dunam Press, Seoul, Korea, 2010, pp. 55-61.
- Z. Qingge, A new activity-based financial cost management method, Phys. Procedia. 33 (2012) 1906-1912. https://doi.org/10.1016/j.phpro.2012.05.301
- D. Ben-Arieh, L. Qian, Activity-based cost management for design and development stage, Int. J. Prod. Econ. 83 (2003) 169-183. https://doi.org/10.1016/S0925-5273(02)00323-7
- W.H. Tsai, C.H. Yang, J.C. Chang, H.L. Lee, An activity-based costing decision model for life cycle assessment in green building projects, Eur. J. Oper. Res. 238 (2014) 607-619. https://doi.org/10.1016/j.ejor.2014.03.024
- Y. Lievens, W. Van Den Bogaert, K. Esteloot, Activity-based costing: a practical model for cost calculation in radiotherapy, Int. J. Radiat. Oncol. Biol. Phys. 57 (2003) 522-535. https://doi.org/10.1016/S0360-3016(03)00579-0
Cited by
- Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill vol.309, pp.None, 2018, https://doi.org/10.1088/1757-899x/309/1/012059
- Investigations on Detecting Potential Nuclear Material Diversion from a Pyroprocessing Facility vol.205, pp.3, 2015, https://doi.org/10.1080/00295450.2018.1500074