• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.89-120
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• 2014

The purpose of the study is to suggest a new approach to the terminal operators in order for them to efficiently control their operation cost and support the strategic decision making system and build a performance evaluation process through the systematic cost analysis approach. This study implemented terminal cost analysis based on the traditional cost system, ABC and TDABC and compared the results of each approach. Throughout the study, the usefulness of TDABC was proved in finding operational problems and suggesting countermeasures for improving cost effectiveness and minimizing unused cost.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Journal of agriculture & life science
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• v.43 no.4
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• pp.45-51
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• 2009

Production cost in agricultural accounting has been utilized as an index for determining appropriate prices of agricultural products, establishing agricultural policies and providing extension services for farmers. However, it is necessary for the concept of cost accounting to introduce in establishing farm planning and consulting farmers' management. In this paper, I review problems associated with costing rules which are considered as criterion for accounting cost in agriculture and suggest directions for cost accounting in agricultural management.

• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• Corrugated packaging logistics
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• v.4 no.19
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• pp.34-40
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• 1997

• Journal of the KSME
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• v.26 no.1
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• pp.4-9
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• 1986

오늘날의 생산, 가공기술을 공장자동화(FA: Factory Automation) 기술과 첨단 가공기술 두 방향으로 양극화 되어 나갈 것으로 보인다. 현재 각 기업에서 부분적으로 실시하고 있는 목 표원가관리 시스템도 그 실효를 거둘수 있기 위해서는 현업에서 실질적으로 관리할 수 있는 인 자를 지니고 있어야 한다. 이러한 인자로서 특히 공작기계 공업에서와 같이 다품종 소량생산 체제하에서는 부분별 개별원가 계산제를 들수 있고, 새로운 생산 시스템(FMS 등)과 기종의 전 문화에 맞는 직접원가제도가 유효하다. 이러한 기본인자를 쉽게 인식할 수 있는 것은 앞으로도 전산화가 이루워지지 않고는 생각할 수 없다는 점이다. 앞으로의 공작기계의 방향이 FMS를 전제로한 CNC 및 전용화 추세에 맞는 관리 시스템은 필연적으로 단순화를 요하고 그를 위한 전산소프트웨어의 개발이 시급하다.

• 월간 기계설비
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• no.2 s.199
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• pp.52-55
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• 2007

2007년 상반기 적용 건설업 임금실태조사(시중노임단가) 결과가 1월 1일자로 공포되어 적용에 들어갔다. 2006년 하반기 건설업 임금의 일일 평균임금은 9만6,343원에 비해 각각 1.7%, 3.6/% 상승한 것으로 나타났다. 건설 관련 145개 직종 중 104개 일반공사 직종의 평균임금은 전체 직종의 전반기 대비 상승률보다 0.1%포인트 낮은 1.6%였고, 특히 형틀목공, 철근공, 보통 인부 등 주요 15개 직종은 전체 직종 평균치를 웃도는 2.6% 상승함으로써 전체 임금상승을 이끌었다. 대한건설협회는 매년 상·하반기 2차례에 걸쳐 건설업 시중임금을 조사해 발표하고 있으며 이번에 발표한 임금은 전국의 1,700개 건설현장의 건설 관련 145개 직종을 대상으로 2006년 9월 한달간 실제 지급된 임금을 8시간 기준으로 조사한 것이다. 이번 임금 조사결과는 1월 1일부터 8월 30일까지의 건설공사 원가계산에 적용된다. 다음은 설비건설부문과 관련 직종 노임단가 분석 및 개별직종 노임단가 현황이다.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.05a
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• pp.360-364
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• 2010

Food Culture business is a type of food to maintain variety and freshness of the material to individual retail business is doing. Speed for maintaining the freshness of ingredients, food sales and the cost of materials, labor, expense and lack of accuracy for the aggregate of the settlement issue is. In this paper the distribution of FC for the ERP project to build and aggregate revenue and cost elements of the business unit's sales against the cost of materials, labor, expense accounting, including aggregate elements, and also for purchase orders and bid off retail logistics estimates of the value of arms agreements with logistics Simulation results will be studied. If the attempt to close the business units and country units, and total assets of the unit to enable profit and loss calculations are to ERP research. Through this thesis FC business development and logistics ERP will contribute to the retail industry.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2010.05a
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• pp.111-114
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• 2010

With the rise of green technology, the environmental question causes people’s attention more and more, based on objective of the sustainable development, the green risk has already begun to appear. In the paper the definition of the green risk of construction project is given, it analyzes and identifies the green risk of construction project from three aspects, based on BIM, the relation with green risk was found. Though the relation, the management of green risk was analyzed and we may take some measures to reduce the unnecessary risk and waste.

• Journal of Intelligence and Information Systems
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• v.28 no.4
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• pp.41-59
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• 2022

The timely procurement of military supplies is essential to maintain the military's operational capabilities, and contract work is the first step toward timely procurement. In addition, rapid signing of a contract enables consumers to set a leisurely delivery date and increases the possibility of budget execution, so it is essential to improve the contract process to prevent early execution of the budget and transfer or disuse. Recently, research using big data has been actively conducted in various fields, and process analysis using big data and process mining, an improvement technique, are also widely used in the private sector. However, the analysis of contract work in the military is limited to the level of individual analysis such as identifying the cause of each problem case of budget transfer and disuse contracts using the experience and fragmentary information of the person in charge. In order to improve the contract process, this study analyzed using the process mining technique with data on a total of 560 contract tasks directly contracted by the Department of Finance of the Air Force Logistics Command for about one year from November 2019. Process maps were derived by synthesizing distributed data, and process flow, execution time analysis, bottleneck analysis, and additional detailed analysis were conducted. As a result of the analysis, it was found that review/modification occurred repeatedly after request in a number of contracts. Repeated reviews/modifications have a significant impact on the delay in the number of days to complete the cost calculation, which has also been clearly revealed through bottleneck visualization. Review/modification occurs in more than 60% of the top 5 departments with many contract requests, and it usually occurs in the first half of the year when requests are concentrated, which means that a thorough review is required before requesting contracts from the required departments. In addition, the contract work of the Department of Finance was carried out in accordance with the procedures according to laws and regulations, but it was found that it was necessary to adjust the order of some tasks. This study is the first case of using process mining for the analysis of contract work in the military. Based on this, if further research is conducted to apply process mining to various tasks in the military, it is expected that the efficiency of various tasks can be derived.