• Title/Summary/Keyword: 간접비

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Dental implant bottom-up cost analysis (치과 임플란트 상향식(bottom-up) 원가산정)

  • Kim, Min-Young;Choi, Ha-Na;Shin, Ho-Sung
    • The Journal of Korean Academy of Prosthodontics
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    • v.52 no.1
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    • pp.18-26
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    • 2014
  • Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

External Cost Assessment for Nuclear Fuel Cycle (핵연료주기 외부비용 평가)

  • Park, Byung Heung;Ko, Won Il
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.13 no.4
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    • pp.243-251
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    • 2015
  • Nuclear power is currently the second largest power supply method in Korea and the number of nuclear power plants are planned to be increased as well. However, clear management policy for spent fuels generated from nuclear power plants has not yet been established. The back-end fuel cycle, associated with nuclear material flow after nuclear reactors is a collection of technologies designed for the spent fuel management and the spent fuel management policy is closely related with the selection of a nuclear fuel cycle. Cost is an important consideration in selection of a nuclear fuel cycle and should be determined by adding external cost to private cost. Unlike the private cost, which is a direct cost, studies on the external cost are focused on nuclear reactors and not at the nuclear fuel cycle. In this research, external cost indicators applicable to nuclear fuel cycle were derived and quantified. OT (once through), DUPIC (Direct Use of PWR SF in CANDU), PWR-MOX (PWR PUREX reprocessing), and Pyro-SFR (SFR recycling with pyroprocessing) were selected as nuclear fuel cycles which could be considered for estimating external cost in Korea. Energy supply security cost, accident risk cost, and acceptance cost were defined as external cost according to precedent and estimated after analyzing approaches which have been adopted for estimating external costs on nuclear power generation.

Efficiency of Geothermal Energy Generation Assessed from Measurements of Deep Depth Geothermal Conductivity (고심도 지중열전도도에 의한 지열 응용의 효율성)

  • Cho, Heuy-Nam;Lee, Dal-Heui;Jeong, Gyo-Cheol
    • The Journal of Engineering Geology
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    • v.22 no.2
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    • pp.233-241
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    • 2012
  • The objectives of this study were to test geothermal conductivity (k), water velocity, water quantity, and pipe pressure from a ground heat exchanger in the field, and then to analyze these data in relation to the effectiveness and economical efficiency for application of geothermal energy. After installation of the apparatus required for field tests, geothermal conductivity values were obtained from three different cases (second, third, and fourth). The k values of the second case (506 m depth) and third case (151 m depth) are approximately 2.9 and 2.8, respectively. The k value of the fourth case (506 m depth, double pipe) is 2.5, which is similar to the second and third cases. This result indicates that hole depth is a critical factor for geothermal applications. Analysis of the field data (k, water velocity, water quantity, and pipe pressure) reveals that a single geothermal system at 506 m depth is more economically efficient than three geothermal systems at depths intervals of 151 m. Although it is more expensive to install a geothermal system at 506 m depth than at 151 m depth, test results showed that the geothermal system of the fourth case (506 m, double pipe) is more economically efficient than the system at 151 m depth. Considering the optional cost of maintenance, which is a non-operational expense, the geothermal system of the fourth case is economically efficient. Large cities and areas with high land prices should make greater use of geothermal energy.

Systematic Improvement for Effective Operation of Long-Term Continuous Construction Contracts (장기계속공사계약의 효율적 운영을 위한 제도 개선)

  • Cho, Youngjun
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.6
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    • pp.3-10
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    • 2019
  • The entire duration of the long-term continuous construction contract project cannot be expected when calculating the initial budget as the construction of the contract is carried out annually according to the budget composition. In addition, the statutes related to the defect liability and execution of contracts have not been established systematically in relation to the contract. Therefore, there are many problems at the actual construction site with regard to the defect liability or the performance of the contract in relation to the contract. In this study, the following improvement directions were presented for the efficient operation of the contracts: First, the defect liability is legal and should be specified in an Act rather than an enforcement decree. Second, if the parties to the contract vary in the following order in the contract, the special agreement should be specified in the enforcement decree. Third, in the event of an indirect cost due to the extension of the period of the long-term continuous work, the contingency items of the total project cost management policy should be utilized. Fourth, in the case of general construction contract conditions, clauses related to the purchase of the premium of the CAR, inspection, taking over, defect repair, and defect inspection shall be supplemented.

Development of Risk Evaluation Checklist for In-Situ Production of Precast Concrete Members (기성콘크리트 부재의 현장생산 리스크 평가를 위한 체크리스트 개발)

  • Lim, Jeeyoung;Jeong, Hee Woong;Kim, Dae Young
    • Journal of the Korea Institute of Building Construction
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    • v.21 no.5
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    • pp.445-457
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    • 2021
  • In previous studies, it was confirmed that through the in-situ production of precast concrete members, costs could be reduced by 14.5-39.4% compared to in-plant production. In particular, it was confirmed that the factory owner did not make a contract if it did not earn more than 20% of the production cost. If precast concrete members are produced in-situ under the same conditions, the quality equivalent to that of factory production can be secured. As it is advantageous in terms of cost and quality, precast concrete members must be produced in-situ. However, it is difficult to produce all quantities in-situ due to time and various other constraints. This is because in-situ production is avoided due to anticipated risks during the project management process. However, if the risk factors are analyzed before performing in-situ production of precast concrete members, it will increase the opportunity for in-situ production. Therefore, this study develops a checklist for evaluating the risk of in-situ production of precast concrete members. By applying the checklist to one case site, it was verified that risk factors can be evaluated easily and quickly. As a result, it was analyzed that sites with a high building coverage ratio are classified as high-risk sites because it is difficult to secure usable area for production and storage. The developed checklist efficiently evaluates the risk factors of in-site production, and makes it possible for the operator to determine the risk factors, which can change frequently during project execution, and respond according to the situation.

Management Efficiency of Chestnut-Cultivating Households in Chungnam Province (충남지역 밤나무 재배 임가의 경영 효율성 분석)

  • Won, Hyun-Kyu;Jeon, Jun-Heon;Yoo, Byoung-Il;Lee, Seong-Youn;Lee, Jung-Min;Ji, Dong-Hyun
    • Journal of Korean Society of Forest Science
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    • v.102 no.3
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    • pp.390-397
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    • 2013
  • The study, utilizing a data envelopment analysis (DEA) which is one of the nonparametric estimation methods, aims to evaluate the management efficiency of chestnut tree cultivators in such provinces in Chungchungnam-do as Cheong-yang, Gong-ju, Bu-yeo and so on. The analysis data of this study is based on inputs and outputs of 20 forestry households surveyed in the 2012 survey titled 'A Study on Current Level and Condition of Chestnut Cultivation and Management', which was conducted from March 2012 to October 2012. The elements of inputs are composed of management cost, harvesting cost, material cost, non-operation expenses and cultivation area, while the element of output is a gross margin only. Then the study analyzes a technical efficiency, a puretechnical efficiency and a scale efficiency using CCR and BCC model among DEA methods. Based on that, it also provides improvement methods for forestry households that turned out to be inefficient. In order to verify the result of DEA analysis, the study additionally compares a result of this efficiency study with that of chestnuts management standard diagnostic table. According to the result, the average value of technical efficiency analyzed was 0.667, proving to be inefficient in general. Given that the average value of pure-technical efficiency was 0.944 and that of scale efficiency was 0.703, it can be inferred that inefficiency exists in the field of scale, not in the field of cultivation techniques. As for forestry households with the efficiency score of 1, it is shown that there were 6 households that recorded 1 in the technical efficiency field and 13 households that recorded 1 in the pure technical efficiency. Meanwhile, there were 6 households that recorded 1 in all of the three aspects. In the comparison with the scores from chestnuts management standard diagnostic table, there were 5 households made a high score of over 80, among which are 3 households with score 1 in the technical efficiency. Also, the results of this study and the chestnuts management standard diagnostic table are proved to have the same result, both of them showing the same households that recorded the highest score and the lowest score. This means the management efficiency evaluation using DEA can be applied to the fieldwork along with the chestnuts management standard diagnostic table.

A Case Study on the Calculation of Delay Damages for Contractors according to the Extension of Contract Period (계약기간 연장에 따른 시공자의 손실비용 산정에 관한 사례 연구.)

  • Lee Gi-Han;Kim Yong-Su
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.305-310
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    • 2001
  • The purpose of this study is to calculate delay damages for contractors. The study has been performed by investigation of delay cost occurrence status and the analysis of subway construction cases. The results of this study are as follows: 1. Delay cost( 1day) equivalent to $0.005\%$ of total construction cost by analysis case studies. 2. Including bank interest, dealy cost is analysed as the following; $1.1\~9.2\%$ of total construction cost in part extension period, $3.3\~11.0\%$ of total construction cost in total extension period. 3. In comparison between liquidated damages and delay cost, liquidated damages account for average 20.1 times of delay costs. 4. Acceleration cost will be calculate on the basis of delay cost calculation method. In the result of this method, acceleration cost is equal to delay cost at least or must be large than delay cost

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