• Title/Summary/Keyword: 원가계산

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Rationality Review of Cost Allocation Methodology at CHP (열병합발전에서 비용배분 방법론의 합리성 검토)

  • Kim, Deokjin;Choi, Byungryeal
    • Journal of Energy Engineering
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    • v.29 no.2
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    • pp.40-60
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    • 2020
  • When various kinds of products are produced from a single energy system, the methodology which allocates the common cost to each product cost is very important because it is directly related with the profit and loss of producer and purchaser. In the cost allocation methodology of electricity and heat for CHP, there are heat method, work method, benefit distribution method, exergy method, and so on. Benefit distribution method is the most widely known worldwide, and exergy method is widely recognized among thermal engineers. As a result of review, it is judged that the rationality of benefit distribution method is low because the result deviates from common sense, and the rationality of exergy method is high because the result consistent with common sense. In accounting, it is calculated as merit methodology and the result is used for negotiations between producer and buyer, but In thermal engineering, the rationality of exergy methodology is described only as a thesis. The purpose of this study is to compare and examine the rationality of merit methodology and exergy methodology, and the aim is to describe in detail in order that producer and buyer can understand the rationality of each methodology.

Polarization Analysis of Composite Optical Films for Viewing Angle Improvement of Liquid Crystal Display (액정 디스플레이 시야각 향상을 위한 복합판의 편광특성 분석)

  • Ryu, Jang-Wi;Kim, Sang-Youl;Kim, Yong-Ki
    • Korean Journal of Optics and Photonics
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    • v.20 no.4
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    • pp.241-248
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    • 2009
  • We suggest a new method to determine the off-alignment error of the composite film, together with in-plane($R_{in}$) and out-of-plane retardation($R_{th}$) of the compensation film, simultaneously. The composite film consists of a polarizing film and a compensation film for improvement of viewing angle of a liquid crystal display. We regarded the compensation film as o-plate with its optic axis along an arbitrary direction. By using an extended Jones matrix method, the polarization characteristics of the composite film are examined. The calculated Fourier constants, ($\alpha$, $\beta$) curves of the composite film as the azimuth angle is varied at the incident angles of $0^{\circ}$ and $50^{\circ}$, respectively, are used to determine the axis misalignment, the tilt angle and the azimuth angle of the compensation film by adopting the linear regressional analysis technique. Since this method can be applied for the inspection of the composite film even after laminating the polarizing film and the compensation film, it will be useful for simplifying the manufacturing process and reducing the production cost of liquid crystal display panels.

Isothermal Vapor-Liquid Equilibria at 333.15K and Thermodynamic Excess Properties for the Binary System of Methanol+Dimethyl Carbonate (Methanol+Dimethyl Carbonate 혼합계의 333.15 K 등온 기-액 평형과 열역학 과잉 물성)

  • Han, Kyu-Jin;Park, So-Jin
    • Korean Chemical Engineering Research
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    • v.43 no.3
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    • pp.387-392
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    • 2005
  • Recently, dimethyl carbonate (DMC) is considered as an alternative of MTBE (methyl tert-butyl ether), additive for non-leaded gasoline with their fast biodegradation rate and low toxicity. DMC is usually synthesized so far by oxidative carbonylation of methanol, and recently developed synthetic process is also started with methanol. Since the phase equilibria of the system, consisted of DMC and methanol or other reaction products on different temperature and pressure is necessary for the optimum separation process design and operation. However the reported phase equilibria and physical properties for DMC mixtures in the Dortmund Data Bank (DDB; thermodynamic property data bank) are quite rare. Besides, infinitely dilute properties are not found. In this work, isothermal vapor-liquid equilibria at 333.15 K for methanol+DMC binary system and mixing properties, excess molar volume and viscosity deviation at 298.15 K are directly measured and correlated. Additionally, infinitely dilute activity coefficient of methanol in the DMC solvent at three different temperatures are measured and compared with predicted values using modified UNIFAC (Dortmund).

A Study on the Estimation Method of EHP of Fishing Boats Use Statistical Regression Analysis (통계적 회귀계수를 이용한 어선의 유효 마력 추정법에 관한 연구)

  • Lee, Guen-Moo;Park, Jai-Woung
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.31 no.2
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    • pp.199-209
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    • 1995
  • From the results of model tests, statistical regression analysis of EHP estimation based on hull form parameters is adopted in this study. From this result, the method for estimation of EHP at the initial design stage of fishing boats is developed. This method is applied to four standard fishing boats with chine lines and two standard fishing boats with round bottom. The EHP's are estimated and compared to experimental results. In the case of six fishing boats, the estimated EHP corresponds well and approximates well with experimental results through out all the range tested. From these results it can be concluded that this numerical method is very efficient in estimating EHP of fishing boats having chine line and round bottom. Therefore, by applying the proposed method to design of fishing boats, we can improve the resistance characteristics. Further, this method can contribute to reduction of design time and thus down the total expenses.

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Development of Eco-Efficiency Indicators for Yeosu Industrial Park (여수산업단지의 생태효율성지표 개발에 관한 연구)

  • Kim, Jung-In;Yun, Chang-Han;Yoon, Hyung-Sun
    • Clean Technology
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    • v.16 no.3
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    • pp.229-237
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    • 2010
  • The industrial ecology indicators(IEI) for Yeosu Industrial Park were developed using eco-efficiency indicator(EEI). The key factors for the creation of IEI were two parts. One part is the value of the products which is selected as the total production value, the amount of ethylene production, the amount of light oil production instead of the total sales volume for Yeosu Industrial Park, since the currency exchange and the price of raw materials varied every year. The other part is the environmental burden. The electric consumption, the industrial water consumption, and the amount of discharged waste water are all officially opened to the public, were used in the calculation. Based on the value for the year of 2004, the IEI value for 2006 became worse to 0.954, but, was expected to be 1.153, a 15% improvement, for 2015 if the current EIP project is successfully performed.

Analysis of ABC Success Factors Affecting Construction Project Performance (건설프로젝트 성과에 영향을 미치는 ABC 성공요인 분석)

  • Shin, Young-Su;Cho, jin-Ho;Kim, Byung-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.23 no.3
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    • pp.56-65
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    • 2022
  • This study tried to identify the key success factors of ABC by identifying the influence of ABC's success factors on project performance and analyzing the moderating effect of communication. For this purpose, factors applicable to construction projects were extracted through case studies related to the success factors of ABC, an activity-based financial management technique. The survey method was conducted as an online survey method using the Delphi method. For statistical analysis, frequency analysis and factor analysis were performed with SPSS Statistic 20, and hypothesis testing was performed with SmartPLS 2.0. As a result of the analysis, it was found that linkage with quality initiatives affects not only ABC's success factors on project performance, but also communication moderation effects. It was confirmed that linkage and communication with quality initiatives are the most important key success factors for ABC's success. Based on the results of this study, it is expected that if ABC and quality management are well linked, it will be effective in improving project performance.

A Case Study about PET/CT Collaboration Operation (PET/CT 공동운영에 대한 사례 연구)

  • Kim, Chang-Ho;Pyo, Sung-Jae
    • The Korean Journal of Nuclear Medicine Technology
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    • v.14 no.2
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    • pp.87-92
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    • 2010
  • Purpose: In 2003, we decided to buy a PET/CT, at the time, it was the latest cancer diagnostic medical equipment. Equipment company was offered the marketing of collaboration operation because the highly cost of PET/CT. However, this hospital's choice was own purchase way. In this study we evaluated the collaboration operation way by post-mortem analysis to the current situation. Materials and Methods: From 2004 until 2008, five years, we investigate the revenue analysis the number of PET/CT cases about own purchase way and collaboration operation way according (ABC costing). Results: The year 2004, own purchase way is 4 billion 9 thousand 2 hundred million won in deficit, the collaboration operation way is 1 billion 1 thousand 7 hundred million won in deficit. The year 2005, own purchase way is 1 billion 5 hundred million won in deficit, collaboration operation way is 8 thousand 7 hundred million won in deficit. However, the year 2006, own purchase way is 5 billion 1thousand 3 hundred million won in surplus, collaboration operation way is 9 thousand 9 hundred million won in deficits. The year 2007 and 2008, revenue of own purchase way is more increased but the collaboration operation way is more decreased. From the year 2004 to 2008, subtotal of own purchase way is 10 billion 8 thousand 8 hundred won in surplus, sub-total of collaboration operation way is 6 billion 7 thousand million won in deficit. Conclusion: Own purchase way has been a big benefit occurs and to reflect the equipment price, the collaboration operation way became to deficit continues. In other words, the problem of collaboration operation way showed us. When you buy the high cost Equipment, consideration will be risk and economic analysis of variance, the appropriate of the initial investment cost, clinical diagnostic needs and etc.

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An Analysis of the 2014 Pricing Guide for Technical Service Contracts through Comparison with Foreign Countries' Cases (해외사례 비교를 통한 2014년 개정 건설기술용역 대가기준 분석)

  • Lee, Taewon;Lee, Ghang
    • Korean Journal of Construction Engineering and Management
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    • v.16 no.3
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    • pp.152-164
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    • 2015
  • Enhancing clarity and transparency of the pricing guide for technical services for public construction works enables the prediction and reimbursement of the service cost for project owners and bidders, while it would also yield benefits for engineers who carry out the construction tasks. In order to improve the global competitiveness of construction service industry, the government revised its pricing guide for techical services for construction works recently, moving away from its previous percentage-of-construction-cost method towards the Cost Plus a Fee Method. However, since the Cost Plus a Fee Method results in the rise of the service price by 153%~197%, there is the need for a review on the method and basis of the adjustment in order to avoid controversies regarding the application of the revised method. In this context, this paper analysed the 2014 revision of the pricing guide for technical services for public construction works through comparison with foreign cases including those of the US and the UK. The analysis yielded the conclusion that, while the shift towards Cost Plus a Fee Method which is widely used in advanced economies is a very meaningful change in large measure, certain aspects still remain problematic. Unlike in advanced economies, the detailed break-down shows the direct labor cost includes certain indirect expenses. Also, indirec expenses are admitted so comprehensively as to include overhead costs and technology royalties. These problems results in redundant estimation of certain expenses, and obstructs transparency in spending details. This paper proposes various improvement measures to address these issues.

LCD 연구 개발 동향

  • 이종천
    • The Magazine of the IEIE
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    • v.29 no.6
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    • pp.76-80
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    • 2002
  • 'Liquid Crystal의 상전이(相轉移)와 광학적 이방성(異方性)이 1888년과 1889년 F. Reinitzer와 O. Lehmann에 의해 Monatsch Chem.과 Z.Physikal.Chem.에 각각 보고된 후 부터 제2차 세계대전이 끝난 뒤인 1950년대 까지는 Liquid Crystal을 단지실험실에서의 기초학문 차원의 연구 대상으로만 다루어 왔다. 1963년 Williams가 Liquid Crystal Device로는 최초로 특허 출원을 하였으며, 1968년 RCA사의 Heilmeier등은 Nematic 액정(液晶)에 저주파(低周波) 전압(電壓)을 인가하면 투명한 액정이 혼탁(混濁)상태로 변화하는 '동적산란(動的散亂)'(Dynamic Scattering) 현상을 이용하여 최초의 DSM(Dynamic Scattering Mode) LCD(Liquid Crystal Display)를 발명하였다. 비록 150V 이상의 높은 구동전압과 과소비전력의 특성 때문에 실용화에는 실패하였지만 Guest-Host효과와 Memory효과 등을 발견하였다. 1970년대에 이르러 실온에서 안정되게 사용 가능한 액정물질들이 합성되고(H. Kelker에 의해 MBBA, G. Gray에 의한 Cyano-Biphenyl 액정의 합성), CMOS 트랜지스터의 발명, 투명도전막(ITO), 수은전지등의 주변기술들의 발전으로 인하여 LCD의 상품화가 본격적으로 이루어지게 되었다. 1971년에는 M. Shadt, W. Helfrich, J.L. Fergason등이 TN(Twisted Nematic) LCD를 발명하여 전자 계산기와 손목시계에 응용되었고, 1970년대 말에는 Sharp에서 Dot Matrix형의 휴대형 컴퓨터를 발매하였다. 이러한 단순 구동형의 TN LCD는 그래픽 정보를 표시하는 데에는 품질의 한계가 있어 1979년 영국의 Le Comber에 의해 a-Si TFT(amorphous Silicon Thin Film Transistor) LCD의 연구가 시작되었고, 1983년 T.J. Scheffer, J. Nehring, G. Waters에 의해 STN(Super Twisted Nematic) LCD가 창안되었고, 1980년 N. Clark, S. Lagerwall 및 1983년 K.Yossino에 의해 Ferroelectric LCD가 등장하여 LCD의 정보 표시량 증대에 크게 기여하였다. Color화의 진전은 1972년 A.G. Ficher의 셀 외부에 RGB(Red, Green, Blue) filter를 부착하는 방안과, 1981년 T. Uchida 등에 의한 셀 내부에 RGB filter를 부착하는 방법에 의해 상품화가 되었다. 1985년에는 J.L. Fergason에 의해 Polymer Dispersed LCD가 발명되었고, 1980년대 중반에 이르러 동화상(動畵像) 표시가 가능한 a-Si TFT LCD의 시제품(試製品) 개발이 이루어지고 1990년부터는 본격적인 양산 시대에 접어들게 되었다. 1990년대 초에는 STN LCD의 Color화 및 대형화(大型化) 고(高)품위화에 힘입어 Note-Book PC에 LCD가 본격적으로 적용이 되었고, 1990년대 후반에는TFT LCD의 표시품질 대비 가격경쟁력 확보로 인하여 Note-Book PC 시장을 독점하기에 이르렀다. 이후로는 TFT LCD의 대형화가 중요한 쟁점으로 부각되고 있고, 1995년 삼성전자는 당시 세계최대 크기의 22' TFT LCD를 개발하였다. 또한 LCD의 고정세(高情細)화를 위해 Poly Si TFT LCD의 개발이 이루어졌고, 디지타이져 일체형 LCD의 상품화가 그 응용의 폭을 넓혔으며, LCD의 대형화를 위해 1994년 Canon에 의해 14.8', 21' 등의 FLCD가 개발되었다. 대형화 방안으로 Tiled LCD 기술이 개발되고 있으며, 1995년에 Sharp에 의해 21' 두장의 Panel을 이어 붙인 28' TFT LCD가 전시되었고 1996년에는 21' 4장의 Panel을 이어 붙인 40'급 까지의 개발이 시도 되었으며 현재는 LCD의 특성향상과 생산설비의 성능개선과 안정적인 공정관리기술을 바탕으로 삼성전자에서 단패널 40' TFT LCD가 최근에 개발되었다. Projection용 디스플레이로는 Poly-Si TFT LCD를 이용하여 $25'{\sim}100'$사이의 배면투사형과 전면투사형 까지 개발되어 대형 TV시장을 주도하고 있다. 21세기 디지털방송 시대를 맞아 플라즈마디스플레이패널(PDP) TV, 액정표시장치 (LCD)TV, 강유전성액정(FLCD) TV 등 2005년에 약 1500만대 규모의 거대 시장을 형성할 것으로 예상되는 이른바 '벽걸이TV'로 불리는 차세대 초박형 TV 시장을 선점하기 위하여 세계 가전업계들이 양산에 총력을 기울이고 있다. 벽걸이TV 시장이 본격적으로 형성되더라도 PDP TV와 LCD TV가 직접적으로 시장에서 경쟁을 벌이는 일은 별로 없을 것으로 보인다. 향후 디지털TV 시장이 본격적으로 열리면 40인치 이하의 중대형 시장은 LCD TV가 주도하고 40인치 이상 대화면 시장은 PDP TV가 주도할 것으로 보는 시각이 지배적이기 때문이다. 그러나 이러한 직시형 중대형(重大型)디스플레이는 그 가격이 너무 높아서 현재의 브라운관 TV를 대체(代替)하기에는 시일이 많이 소요될 것으로 추정되고 있다. 그 대안(代案)으로는 비교적 저가격(低價格)이면서도 고품질의 디지털 화상구현이 가능한 고해상도 프로젝션 TV가 유력시되고 있다. 이러한 고해상도 프로젝션 TV용으로 DMD(Digital Micro-mirror Display), Poly-Si TFT LCD와 LCOS(Liquid Crystals on Silicon) 등의 상품화가 진행되고 있다. 인터넷과 정보통신 기술의 발달로 휴대형 디스플레이의 시장이 예상 외로 급성장하고 있으며, 요구되는 디스플레이의 품질도 단순한 문자표시에서 그치지 않고 고해상도의 그래픽 동화상 표시와 칼라 표시 및 3차원 화상표시까지 점차로 그 영역이 넓어지고 있다. <표 1>에서 보여주는 바와 같이 LCD의 시장규모는 적용분야 별로 지속적인 성장이 예상되며, 새로운 응용분야의 시장도 성장성을 어느 정도 예측할 수 있다. 따라서 LCD기술의 연구개발 방향은 크게 두가지로 분류할 수 있으며 첫째로는, 현재 양산되고 있는 LCD 상품의 경쟁력강화를 위하여 원가(原價) 절감(節減)과 표시품질을 향상시키는 것이며 둘째로는, 새로운 타입의 LCD를 개발하여 기존 상품을 대체하거나 새로운 시장을 창출하는 분야로 나눌 수 있다. 이와 같은 관점에서 현재 진행되고 있는 LCD기술개발은 다음과 같이 분류할 수 있다. 1) 원가 절감 2) 특성 향상 3) New Type LCD 개발.

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Analysis of Munitions Contract Work Using Process Mining (프로세스 마이닝을 이용한 군수품 계약업무 분석 : 공군 군수사 계약업무를 중심으로)

  • Joo, Yong Seon;Kim, Su Hwan
    • 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.