• Korean Journal of Construction Engineering and Management
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• v.11 no.1
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• pp.29-37
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• 2010

In recent years, apartment finishing work items have increasingly become more upscale and diverse, and the kinds have increased in exponential numbers. A huge amount of information about finishing work items is produced and changed in the stages of planning finishing work item design and selecting alternatives in the early days of an apartment project. However, there are many problems raised by the poor information management of finishing work items. Thus this study suggested a cost-based information management system to manage information about finishing work items generated in the initial stage of an apartment project. In order to build the suggested system, the investigator designed an information management system based on the concepts and organization of system. And after setting a scenario of selecting finishing work items by conditions including the initial information values of finishing work items, information management for each alternative, and cost fix or free condition, I implemented and applied a prototype of an information management system for finishing work items among the participants including the project manager, interior designer, and builder.

• Journal of Convergence for Information Technology
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• v.10 no.5
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• pp.8-15
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• 2020

Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.

• Korean Journal of Construction Engineering and Management
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• v.10 no.5
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• pp.76-84
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• 2009

Korea's construction industry experienced no difficulty managing the costs of finishing work items in the apartment housing field thanks to the uniform specification and the standardized costs of finishing work items. Finishing work items have continuously become more high class and differentiated, which has caused the costs of finishing work items to rise. This study identified problems with the cost management when planning finishing work items and choosing their alternatives based on the current process applied to the planning stage of finishing work items. It also found problems with the information management of finishing work items including design, cost, and work information that took place in bulk. Based on the identified problems, the design, cost and work information of finishing work items was integrated so that they could management the costs and information when planning finishing work items and selecting their alternatives. Then a cost-based information management process was suggested for finishing work items by improving each of the project cost management elements. Finally, an information model for finishing work items was built by studying the ways to integrate the information hierarchy and library of finishing work items.

• The Journal of the Korea Contents Association
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• v.18 no.4
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• pp.480-494
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• 2018

The purpose of this study is to develop a nursing activity cost calculation program based on Lee's doctoral dissertation using TD-ABC. The developed program has been supplemented with data storage, print out, and graph conversion functions to expand the application possibility. The development of the program consisted of three steps: program requirements analysis, program design and development, and program validation. This program was designed not only to do the cost calculation, but also to compare the cost-effectiveness and cost consumption trends. Consequently, this program is meaningful in that the nursing manager can obtain the cost information necessary for nursing unit management and extend the utilization so that the cost management strategy can be established based on the cost information. Therefore, we propose that the cost-management capacity of clinical nurses should be strengthened and the nursing performance measurement research should be expanded by applying it to various actual clinical nursing management settings. It is suggested that this program should be used as a training medium to strengthen nurse cost management capacity by combining nursing management curriculum at undergraduate level.

• Proceedings of the CALSEC Conference
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• 2004.02a
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• pp.129-133
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• 2004

최근에는 다양한 에이전트를 전자상거래시스템에 적용함으로써 전자상거래를 보다 활성화시키려는 연구가 늘어나고 있다. 그러나 현재의 에이전트 연구들은 주로 구매자의 선호도에 따른 물품을 추천하는데 있고, 판매 가격이 판매자의 실제 이윤에 미치는 영향을 파악하기 어려운 문제가 있었다 따라서 본 논문에서는 이러한 문제를 해결하기 위해서 원가 회계 이론에 기반한 고저점법과 학습 곡선법을 비교·분석하고 원가를 보다 정확하게 산정하여 입찰가를 결정함으로써 판매자가 적정 이윤을 얻을 수 있도록 한다. 이를 위해 본 논문에서는 각 원가 산정법을 적용한 에이전트의 성능 실험을 통해 성능이 좋은 원가 산정법을 알아내고, 이 에이전트를 활용할 수 있는 XML 기반의 공동구매시스템을 설계한다.

• Korean Journal of Construction Engineering and Management
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• v.14 no.3
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• pp.53-64
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• 2013

In building construction project, there are numerous information or data parts across many different software applications and professional specialists. BIM (Building Information Modeling), as a medium for managing information generated during construction project, it is intended to enhance the effectiveness of construction management and reap a lot of advantages such as, automatic quantity takeoff, error-free estimation, 4D(3D+Time), 5D(4D+Cost) simulation. Nevertheless, the overall and practical effectiveness of BIM utilization is difficult to justify at this stage. While helpful, there are some limitation when BIM applied to construction management due to the differences of data processing process between BIM and work in the field, limitations of information generated from BIM object and interoperability problem among BIM application. Therefore, this paper propose a framework integrating BIM with cost-schedule information using IFC. And we construct the system prototype based on the framework and performed case study to examine the framework. The proposed framework provides the information basis for BIM based cost-schedule integration. ultimately, the framework increase the utilization of BIM and work efficiency of construction industry by supporting an understanding of information.

• Product Safety
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• s.47
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• pp.28-32
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• 1996

중소기업은 그동안 저원가를 기반으로 생산에 치중하여왔으나 이같은 기반은 무너지고 더 싸고, 더 질좋은 제품을 더 빨리 제공하여야만 하는 경쟁의 양상으로 변해가고 있다. 이같은 상황에서 우리 중소기업은 특유의 비교우위 확보가 필요하고 앞을 내다볼 수 있는 원가 우위전략, 차별화전략, 집중화전략이 수립이 절실히 요구되는 시기이다.

• Korean Journal of Construction Engineering and Management
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• v.4 no.4 s.16
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• pp.220-226
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• 2003

The Residential Building Cost Index which presents price variation of construction resources required in a residential building project in single value, has been compiled to evaluate appropriate level of the price variation. This research reviewed the compilation methodology for Residential Building Cost Index based on comparative analysis on domestic statistics and proposed the Residential Building Cost Index through a variety of case studies. It would facilitate monitoring the price variation of a residential building cost and contributes to enhancing the applicability of construction cost data.

• The Journal of the Korea Contents Association
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• v.16 no.7
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• pp.279-290
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• 2016

This study was performed to evaluate the methodological quality of nursing costs analysis research based on the activity-based costing in Korea. Data were collected from database of Research Information Shraing Service, Korean studies Information Service System, DBpia and National Assembly Library. Eight studies were published on thesis and journal until Oct, 2015. Quality assessment tool was consisted in 5 factors based on activity-based costing. Studies of 87.5% were calculate the nursing units' costs in the hospital. All papers were appropriate in labor costs in resource factor and activity factor, but only 2 paper was appropriate in overhead cost allocation. Through this result, we found the necessity of improving accuracy in nursing costs analysis. These results can be helpful to manage cost and performance in nursing practice.

• Proceedings of the Korea Information Processing Society Conference
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• 2003.11c
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• pp.1707-1710
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• 2003

최근에 전자상거래 시스템에 다양한 에이전트를 적용하여 전자상거래를 보다 활성화시키고 효율적으로 운영하려는 경향이 늘어나고 있다. 그러나 현재까지의 에이전트 연구는 판매자의 실제 이익보다는 구매자의 선호도에 따른 물품을 추천하는데 그 기능이 제한되어 있으며, 한 단계 더 나아가 가격과 이윤 문제를 다룬 연구가 있어도, 제시한 가격이 판매자의 이윤에 어느 정도 영향을 미치는지 파악하기 어려운 문제가 있었다. 따라서, 본 논문에서는 이러한 문제를 해결하기 위하여 원가 회계 이론에 기반한 여러 가지 원가 산정법 중 고저점법과 학습 곡선법의 비교 분석을 통하여 원가를 보다 정확히 산정하고, 판매자는 이를 반영하여 입찰가를 결정함으로써 적정 이윤을 얻을 수 있도록 한다. 또한, 판매자가 이윤을 높일수록 경매 유찰 가능성이 커지므로, 과거 낙찰 기록 데이터의 분석을 통해 판매자가 적정 낙찰율을 확보할 수 있도록 한다. 이를 위해 본 논문에서는 각 원가 산정법을 적용한 에이전트 성능 실험을 통해 적정 이윤을 보장하면서도 낙찰율을 향상시킬 수 있음을 연구한다.