• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.45-51
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• 2007

본 연구는 공수방식이나 기능점수(Funtion Point)방식에 의존해 온 기존의 게임콘텐츠 원가산정 방식의 문제점을 인식하고 이를 대체할 새로운 게임요소점수(Game Element Point) 접근방식 하에서 구체적인 원가산정 방법론을 개발 제시하였다. 게임콘텐츠 원가산정 모델은 게임콘텐츠에 고유한 게임요소를 도출하여 이를 게임요소점수(GEP; Game Element Point)로 환산하고 여기에 게임요소당 단가를 곱하여 원가를 산정하는 형태를 가지고 있다. 또한 제시된 방법론의 실무적용 가능성을 타진하기 위해 게임 개발업체들의 실제원가 자료를 입수하여 실제 개발원가와 GEP방식으로 계산된 원가를 비교 검증하였다. 탐색적 수준의 사례 비교를 통한 검증결과 GEP방식의 적용이 가능하고 또한 기존방식을 대체할 좀 더 실무적이고 정확한 게임 컨텐츠 원가산정 방식으로 사용할 수 있는 것으로 판명되었다.

• Journal of Korea Technology Innovation Society
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• v.7 no.2
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• pp.441-458
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• 2004

이동망의 착신접속서비스는 각국에서 bottleneck 서비스로 인식하고 규제당국에서 원가에 근거하여 규제하고 있다. 원가에 의한 규제 방식으로 과거에는 회계자료를 근거로 한 역사적 원가가 사용되어 왔으나 최근에는 유선망의 경우처럼 bottom-up 방식의 장기증분원가(Long Run Incremental Cost ： LRIC)를 적용하는 사례가 증가하고 있다. LUC를 산정하기 위해서는 공학적인 기준에 따라 이동망을 설계하여 정확한 망 구성요소별 소요량을 측정하고 이를 투자비로 전환하는 작업이 필요하다. 유선망의 경우는 LRIC산정을 위한 망 설계방법론이 비교적 잘 확립되어 있으나, 이동망의 경우는 망 설계 및 망 구성요소별 소요량 산정방법론에 대한 연구가 부족한 실정이다. 본 고에서는bottom-up방식의 이동망 LRIC산정관련 해외 사례를 살펴보고 국내 실정에 적합한 이동망 설계 방법과 망 구성 요소별 소요량 산정 방법론을 제시해보고자 한다.

• Journal of Digital Convergence
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• v.10 no.8
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• pp.91-96
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• 2012

The purpose of this study is to examine the rationality for public organizations' cost allocation method through the case of special post offices. The proper use of allocation method is crucial to promote and nurture the public organization sector. On that note, this paper presents how to apply the proper estimation method. The cost allocation method is to split the total expense into appropriate services and departments. Using the basic expense rate and the standard depreciation rate and area at each post office, the total cost is calculated into the cost per person and area. As a result, the correct cost can be assigned through allocation per according service unit.

• Korean Journal of Construction Engineering and Management
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• v.20 no.1
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• pp.141-150
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• 2019

In the overseas plant construction market, the domain construction firms' construction capability has been greatly improved, but the capability of project management is evaluated to be insufficient compared to the technical aspect. Project management capabilities from the initial planning stage of project execution are regarded as the core competence of advanced construction companies. Among them, it is urgent to improve the capacity of conceptual estimate for domestic companies. In this study, the researchers surveyed and analyzed the methodology of estimating project cost in the planning phase of the plant project and developed an estimation method by conducting a case study analysis. Based on the logic of the cost index and parametric estimation method among the existing estimation methodology, the estimation tool was developed by deriving the input and output variables tailored to the plant project. The validity of the proposed methodology was evaluated by comparing the accuracy between the project estimate amount of the case project and the actual project amount. In order to increase the utilization of the developed conceptual estimate methodology,for plant construction project, it is necessary to systematize the data of the historical project data. Increasing the accuracy of future project cost estimates is directly related to increasing project award and profitability of the domestic construction company.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.1D
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• pp.105-113
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• 2006

Construction cost index is generally used to estimate the new project cost based on past construction data and to adjust the contract cost when the price change of various articles and items of expenditure composing the contract occurs. In Korea, it is mostly used for modulation of construction contract cost due to fluctuation of prices. However the method for making cost index had some problems in calculating cost index of each expenditure item that could not properly reflect the change of construction cost. To supplement these problems, the research of developing construction cost index has been executed. Through the precedent research, these problems were partially resolved but still remain. Therefore this research proposes the method for making cost index that utilizes representative items of labor, material, equipment by analyzing bill of quantity of road construction, through analysis and comparison of precedent studies. By using this method, it is expected to solve the problems which were not reflected in preceeding studies.

• Korean Journal of Construction Engineering and Management
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• v.18 no.3
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• pp.42-51
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• 2017

Measuring and evaluating project progress and performance are the key element of the construction project success. Construction progress is typically measured quantitatively by evaluating cost and time allocated to the project deliverable, and thus properly integrating cost and time is essential to the project management. This research was performed to propose an alternative methodology to integrate the cost and time and provide a framework for the progress measurement. The researchers developed a typical work process for the cost and schedule planning and also developed an alternative cost-schedule integration method by using progress integration units (PIU). A discipline of a construction phase served as a common level for WBS and CBS integration, so the PIUs'were defined under discipline. A case study project was selected to validate the developed methodology. The result showed the proposed method improved efficiency of cost and time integration. The result also showed the excluding material for the progress measurement purpose significantly reduced the bias of progress measurement.

• 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.

• Electronics and Telecommunications Trends
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• v.26 no.4
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• pp.175-181
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• 2011

이동망 착신독점력 규제를 위해 각국 규제당국은 이동망 착신접속료(Mobile Termination Rate: MTR)를 원가기준으로 규제하고 있다. 원가기준으로는 과거 FDC 방식이 채택되어 왔으나 2002년 영국이 "LRIC+" 방식으로 MTR을 결정한 이래 "LRIC+" 방식이 EU를 비롯한 OECD 주요국의 MTR 산정방식으로 보편화되어 왔다. 그러나 2009년 EU에서 순수증분비용(Pure Long Run Incremental Cost) 방식으로 착신접속료 규제방식 변경을 권고하는 권고안을 채택함으로써 EU 가맹국은 Pure LRIC 방식으로 MTR을 변경하여야 한다. 본 고에서는 Pure LRIC 방식 채택을 권하는 EU 권고안 채택 배경, Pure LRIC 산정 방법론, EU 권고안에 대한 각국의 이행계획을 살펴보며, Pure LRIC 채택이 가져올 영향을 살펴보고자 한다.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.21 no.5
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• pp.311-318
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• 2009

In previous study, a new allocation methodology of common cost on multi-product have been suggested. The aim of this study is to suggest the methodology that allocates an environment pollution cost including carbon emission cost to each cost of multi-product. For this study, a supposed multi-energy system composed of twenty kinds of systems was made. The multi-energy system produces eighteen kinds of outputs that are electricity, steam, hot water, chilled water, ice, warm air, and cooling air from seven kinds of energy source that are LNG, coil, geothermal energy, sun heat, hydrogen, bio-mass, and waste. The new methodology was applied to the multi-energy system in order to allocate the environment pollution cost to each production cost, and twenty seven equations were induced. From this result, it is concluded that this methodology can estimate each unit cost and allocate each cost flow in any product of any energy system.

• Journal of Korea Port Economic Association
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• v.27 no.3
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• pp.65-90
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• 2011

Private stevedoring companies are leasing and operating the container terminals of the Busan Port. The total amount of lease fees private stevedoring companies paid in 2010 reached 161 billion wons, an approximately 66 percent of the total revenue of the Busan Port Authority(BPA). In other words, lease fees are the most important revenue source for BPA. However, the lease fee assessment system of Busan container terminals goes against the principle of equity due to different assessment methods and criteria adopted by each container terminal. Therefore, the purpose of the study is to analyze the systematic problems of the lease fee assessment system that is used at Busan container terminals, and propose a new standardized scheme with a case study on the new system. In order to standardize the assessment system, the assessment methods need to be simplified by using the Discounted Cash Flow(DCF) method. In addition, the assessment criteria such as assessment duration, discount rates, price indexes, estimated container throughputs, sales unit price per TEU, operation costs, including labor costs, need to be standardized as well. The new standardized assessment system can be applied to estimate lease fees for new terminals. However, for existing terminals to run the new system, factors such as assessment duration, discount rates, price indexes, estimated container throughputs, investment and re-investment costs, and maintenance & repair costs of the new system should be changed slightly.