• KOREAN POULTRY JOURNAL
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• v.8 no.10 s.84
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• pp.111-113
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• 1976

일반적으로 수선비의 범위는 넓다 하겠다. 고정자산에 대한 추가 지출중 자본적 지출로서의 수선비가 아닌 지출은 모두 수익적 지출로서의 수선비에 해당된다 하겠다. 이러한 수선비의 지출은 기업경영상의 문제뿐만 아니라 세무적인 면에서도 중요하다 할 것이다. 지출된 수선비가 당해 사업년도에 있어서 그 전액이 손금으로 인정을 받느냐 아니면 고정자산의 원가에 전입되어 감가상각을 통하여 그 손비로 인정받느냐 하는 것은 기업에 있어서 당기순이익의 산정에도 영향을 미칠 뿐만 아니라 바로 세금과도 관련이 되기 때문이다. 이와 같은 수선비를 처리함에 있어서는 세법의 범정내에서 신중한 검토가 필요하게 된다.

• Korean Journal of Construction Engineering and Management
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• v.6 no.6 s.28
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• pp.171-180
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• 2005

Public rental housing is constructed, owned, and managed by the public sector. The public institution for the public rental housing controls the whole building life cycle from the construction to the demolition. The construction company for the house built for sale is strongly interested in the cost for the initial investment, while the public institution is more focused on the maintenance cost for the preservation of the buildings Nevertheless, the maintenance cost of the public rental housing has been only managed as the accounting factor without the systemic research and analysis on the actual condition. This paper shows how expenses are related to the degree of obsolescence and presents the differences of the maintenance costs by the housing area and expenditure trends (vs time) of the maintenance costs, through analyzing time series data of public rental housing maintenance cost. Further, this paper helps understanding the causes of the differences of the maintenance costs by housing areas and characteristics of the expenditure trends. After all, this paper contributes to the improvement of the reliability and the practicality for the Life Cycle Cost modeling and the maintenance cost estimating.

• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.31-38
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• 2016

In a construction project, the portion for maintenance costs for a building is considerable compared to the initial construction cost. As such, Life Cycle Cost (LCC) analysis is being increasingly utilized to assess the design value of engineering work in Korea. Additionally, the Public Procurement Service in Korea announced that it will be mandatory for all domestic construction projects to adopt BIM. Furthermore, the paradigm for architectural design has shifted from 2D to 3D, and to BIM, which includes a data management system. Within this background, however, there is currently no adequate BIM-based LCC analysis software and the requirements of cost estimation for repair and replacement cost for a building is not completely adequate in BIM tools such as Revit and Archicad. Therefore, this study suggests a process of cost estimation for repair and replacement (R&R) cost based on IFC data. First, we analyzed existing R&R criteria and defined BIM-based requirements when calculating R&R costs. These requirements were extracted from relevant IFC data. Subsequently, this was saved to a database and a BIM-based database was built for R&R cost estimation. Finally, this database was connected with external databases such as R&R Criteria DB and Cost Information DB to calculate R&R costs. This process is expected to improve upon the traditional process of cost estimation of R&R cost by applying a BIM model. The proposed process can contribute to a further standardizing of BIM-based LCC analysis thru application to initial construction costs, energy costs, and other maintenance costs.

• KIEAE Journal
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• v.8 no.1
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• pp.111-118
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• 2008

To maintain the public office buildings, the related government employee uses cost under the limited budget. it is difficult to execute the budget as is assigned to maintenance items with contemplating the characteristics such as frequency, cost/item, weighting factor, and etc. As a precedent study about this cost-efficiency model, this study is intended to show the expenditure trends, frequencies, and cost distributions of maintenance items for the development of cost-efficiency model by analyzing time series data from the surveys on maintenance costs of the selected public office buildings.

• 월간 기계설비
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• s.15
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• pp.97-105
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• 1991

건설비를 LCC로서 생각한다면 빙산의 일각에 지나지 않는다. 본 고는 '수면 아래에 가려져 있는 보전비, 수선비, 운전비, 갱신비, 일반관리비, 사용자 또는 입주자의 사용상 용이성 등을 포함해서 총체적으로 검토를 거치지 않으면 건축물의 코스트를 검토한 것이 되지 않는다'라고 하는 것을 사용자측의 입장에 의한 예를 들어 해설한 것이다.

• Proceedings of the Korea Air Pollution Research Association Conference
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• 2001.11a
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• pp.273-274
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• 2001

세계 여러 나라에서는 구두를 닦거나 수선하는 직업에 종사하는 사람들이 있고 우리 나라 역시 그렇다. 그러나 우리 나라 구두기능 미화원들의 작업환경은 독특한 형태로서, 우리 나라는 1991년 8월부터 서울시내 도로변(人道)에 구두수선대라는 명칭으로 구두수선박스가 곳곳에 점유하고 있다. 본 연구는 도시지역 대기오염의 주 요인이 차량임을 고려하여 도로변 구두수선대 실내 및 실외의 PM3.5와 이산화질소(NO$_2$)를 측정하였고, PM3.5/NO$_2$ 농도비를 계산하였다. (중략)

• Land and Housing Review
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• v.7 no.1
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• pp.43-51
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• 2016

The long-term repair program is significant as the execution standard for apartment in repair construction, and provides the basis for effective facility management through appropriation reserve and preventive maintenance. Considering its importance, the government legislates the items, cycle, and ratio for long-term repair. However, the frequent changes, controversies on repair, and difficulties in using appropriation reserve are caused as the items have not been revised on time reflecting up-to-date construction technologies. In order to resolve these problems, it is required to improve the standard by evaluating the appropriateness of repair items throughout the analysis of actual conditions. This study aims to suggest the revision plan for the criteria with the major items based on the status identified by the actual long-term repair programs and historical repair construction data. To do this, the adoption ratios of items to program are reviewed by collecting the real cases of the long-term repair programs. Developing improvement plan was approached in two ways such as "exclusion method" deleting minimum unnecessary items and "selection method" sorting out items with high adoption ratio and evidence of repair in a positive manner. Aa a result, the major items were identified as 118 items and 73 items by exclusion method and selection method respectively from the current 147 items. The outcomes of this study are expected to contribute enhancing the practicality of the standard in that the regulation for long-term repair program should periodically reflect the status of currently applied construction methods and materials.

• The Journal of the Acoustical Society of Korea
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• v.15 no.6
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• pp.104-109
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• 1996

In passive sonar system, frequency lines generated by underwater target are very important for detection, tracking and classification. In this paper, the extraction method of unstable frequency line from the time samples of the radiated noise of underwater target is studied. As unstable frequency line is time varying, an extended Kalman filter algorithm which is desirable for nonlinear system is applied to extract unstable frequency line. The proposed method shows good extraction of unstable frequency line by application of simulated signal and real target.

• Korean Journal of Construction Engineering and Management
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• v.18 no.3
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• pp.12-21
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• 2017

From 1960, the government decided to build apartment houses on a large scale in order to resolve the rising housing problems. However, the maintenance issues that have arisen from the deterioration of housing has not received adequate attention. The policy focuses only on the supply of housing. By passing new laws, the durable period during which buildings allowed reconstruction was increased, and long term maintenance plans were treated as important issues. The government was then obligated to establish certain long term maintenance plans and costs by legislating a Housing Act and requiring it be adjusted every three years. However, when planning long-term repair costs, doing so without considering the time value of money would become a problem. In addition, if differences between the planned repair costs and actual costs occur, it becomes necessary to adjust the long-term repair costs but, as of yet, the criteria to adjust such things does not exist. For these reasons, if there is lack of money to execute large-scale repair work, a building is unlikely to respond to deterioration of housing; on the other hand, an unnecessary reserve or pool of money can lead to conflict among residents. Therefore, this paper will propose estimation and adjustment models considering the time value of money for long term maintenance costs of apartment houses.

• Korean Journal of Construction Engineering and Management
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• v.6 no.1 s.23
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• pp.169-176
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• 2005

The purpose of this study is to analyze the maintenance condition and cost in the past ten year on the subject of permanent Rental Housing in Seoul and Gyeong-Gi. It also suggests the problems and improvements related to long-term maintenance. The Interviews with thirty experts who have had experience in this area more than ten years and data analysis are adopted as basic methods. The data on the maintenance cost such as a budget in practice by a term and the real cost far the repair are analyzed. The primary findings of this study are as follows : 1) the rate of maintenance cost for 13 years is $4.56\%$ when the prime construction cost is regarded, while the figure is $6.70\%$ when the construction cost is considered 2) it is just of forced the basic lists for repair applied commonly to Rental housing. Hence, individually managers consider the features of housing and determine the detail lists.