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활동기준원가계산을 이용한 모듈러 건축 프로젝트의 품질관리방안

Application of Activity-Based Costing(ABC) for Modular Construction Quality Management

  • Lee, Jeong-Hoon (Major in Architectural Systems Engineering School of Architectural Engineering, Gyeongsang National University)
  • 투고 : 2022.09.05
  • 심사 : 2022.10.04
  • 발행 : 2022.10.20

초록

모듈러 건축프로젝트는 공장제작을 통해 기존 건축공사보다 품질관리에 유리하다. 하지만, 품질관리활동에 대한 명확한 기준과 정의가 확립되지 않아 품질관리비용 규모의 적절성을 판단하기 어렵고, 프로세스 단계별 품질관리활동을 구분하는데 어려움이 있다. 이에, 본 연구에서는 활동기준 중심의 품질관리활동 분류방안을 제시하였으며, 품질비용을 PAF기준에 따라 분류하여 추후 해당 비용 및 활동이 품질관리에 얼마나 효과적인지 확인할 수 있는 방안을 제시하였다. 본 연구는 추후 모듈러 건축프로젝트 단계별 품질관리활동을 정의하고 이에 따른 비용 분배 적절성을 판단하는 근거자료와 데이터베이스를 추구하는데 활용될 수 있다.

Modular construction projects offer advantageous over conventional construction projects in the area of quality control through factory production. However, as clear standards and definitions for quality control activities have yet to be not established, it is difficult to judge the appropriateness of the scale of quality control costs, and it is also difficult to classify quality control activities by process stage. Therefore, in this study, a method for classifying quality management activities based on activity standards was presented, in addition to a method for classifying quality costs according to the PAF standards to check how effective the costs and activities are for quality control in the future. The findings of this study can be used to define the quality management activities for each stage of the modular construction project in the future, and to develop a database of evidence to determine the appropriateness of cost distribution accordingly.

키워드

과제정보

This work was supported by the National Research Foundation of Korea(NRF) grant funded by the Korea government (MSIT)(No. 2021R1F1A1059478).

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