• The Magazine for Energy Service Companies
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• s.7
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• pp.34-35
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• 2000

공동브랜드제는 업체들이 제품개발에서부터 생산, 관리 영업 등에 투자하는 간접비용을 줄여 제조원가를 $50\%$까지 줄이는 이점이 있다. 생산라인 검증이나 신제품 연구투자 등의 업무도 협의체를 통해 관리가 가능하다.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.23-30
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• 2001

The Financial Cost in construction industry today is tend to increasing the burden of business management on account of lowered profit due to the mege-competition and decreasing investment of construction, multi-interfacing. system in it's attribute and various unreasonable governeing enactments. It is becoming the most important aspects for the management of construction business on how to preserve the profit from the various risks. The ultimate aims of this study is to pursue the contractual equity between the parties by establishing the fundamentals of framework for the compensation of Financial Charges through the review of the precedent studies and analysis of inquiries. As a result of the study, improvable measures for any practical inequality and/or institutional defects of current public contract system in recovering the Financial Cost incurred to Contractor are delivered as below; (1) $\lceil$Working Rules for Construction Industry Accounting Standards$\rfloor$ shall be amended and supplemented so as the incurred interest to be recognized as an operative cost by live return over the collection period. (2) The long-term phase contract system of which is enforcing contractor to bear the certain losses shall be diminished and/or abolished gradually. (3) The unreasonable legislations on compensation for financial cost in contract conditions shall be improved in response to practical circumstances. (4) The use of Critical-Path Method for Time Management shall be activated together with EVMS. (5) Independent application of Contract Enactments for construction industry shall be adopted.

• Monthly Korean Chicken
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• s.136
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• pp.124-129
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• 2006

우리나라 육계의 생산원가는 경쟁국가인 미국과 브라질, 그리고 태국과 비교할 때 매우 높은 편이다. 그이유는 여러 가지가 있겠지만 생산원가의 60% 이상을 차지하고 있는 사료원료 대부분을 수입에 의존하고 있기 때문이다. 또 하나의 이유는 병아리의 생산원가가 높기 때문인데 이는 출하중량이 한창 성장 중에 있는 1.6kg내외에서 이루어지고 있기 때문이다. 경쟁국은 2.0kg이 넘고 있다 세번째 이유는 가구당 사육규모가 작고 계사시설이 열악하여 비용부담이 증가하고 생산성이 떨어지기 때문이다. 그 이외에도 여러 가지 요인이 있겠지만 위 세 가지가 생산원가가 높아지는 이유의 90% 이상을 차지하고 있다. 이중 첫 번째와 두 번째는 이른바 계열주체인 회사나 관계기관에서 극복해야 할 사안이고 사육을 하는 농장에서는 세 번째 요인을 해결해야 한다. 요즘 모든 업종에서 어렵다고 말하는데 우리 양계업의 경우 그 어느 분야보다도 어려움에 직면해 있다. 그러나 어려운 위기 상황이긴 하지만 몇 가지 희망적인 면도 있다. 위기는 항상 위험성과 기회가 동시에 존재하는 매력적인 시기이기 때문이다. 우리가 변화할 준비만 되어 있으면 지금이 좋은 기회라고 필자는 확신한다. 그 희망의 첫 번째는 선진국 예로 보면 식육소비량 변화가 1985년부터 2005년까지 소나 돼지고기 및 우유소비량 보다 계육소비량이 가장 높게 나타나고 있다는 사실이다. 향후는 계육소비가 상대적으로 더욱 증가할 전망이다. 특히 두 번째 희망은 우리나라의 예로 본다면 똑같은 고기 1kg을 생산하는데 쇠고기는 4.5kg의 사료가 필요하고 돼지고기는 2.5kg의 사료가 필요한 반면 닭고기는 사료 1.7kg이면 가능하다는것이다. 국가적으로도 식량안보차원으로 봐도 양계업이 경제적이라는 사실이 확연히 증명되고 있는 것이다. 이러한 두 가지의 큰 희망적인 메시지를 안고 우리 양계업은 각자의 자리에서 경쟁력을 확보하는데 온 힘을 기울여야겠다. 본고에서는 세 번째 요인인 농장에서 사육관리를 하면서 생산비용절감을 위한 방안이 무엇이 있는지 함께 생각해보면서 국제 경쟁력을 높이는데 기여하기를 기대해본다.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2004.11a
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• pp.579-583
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• 2004

A new and extendable highway should be planned and budgeted by estimating the total construction cost on the basis of the precise cost data. However, the demolition or disjointing cost could not reflect construction site condition sufficiently because it was simply estimated by multiplying the highway structure installation cost by the regular ratio($10\~70\%$) specified in the Korea Standard Estimate. The regular ratio for estimating of demolition and disjointing cost was calculated by not actual construction cost data but subjective experiences of field manager. Therefore, the reliance of the estimated demolition or disjointing cost has been declined. The primary objective of this study is to purpose the standard for estimating proper demolition or disjointing cost of relevant items through various site analysis and survey, and to investigate on the propriety of ratio-unit price method for estimating demolition and disjointing cost.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1991.10a
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• pp.344-356
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• 1991

설계는 제조의 근원으로서 제품원가에 15-20%를 차지하고 있으며 설계가 완료되지 않으면 생산활동을 할 수 없게 된다. 또한 주문생산의 경우 설계업무의 지연이 납기지연의 원인이 되기때문에 설계관리업무의 중요성이 증대되고 있다. 이 논문에서는 중소기업의 설계관리업무를 관리하기 위해 개발한 설계관리시스템에 대하여 그 기능 및 연구내용을 소개하고자 한다.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2000.11a
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• pp.545-551
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• 2000

본 논문에서는 인터넷 환경에서 기업의 경쟁력 강화를 위한 인터넷 비즈니스시스템 설계 기법을 이용해서 관리 자동화 시스템을 구현하였단. 구현 결과는 원가계산, 자재 발주, 재고 관리, 원격지 주문 시스템 등이다. 이와 같은 시스템 구현으로 관리의 통합화가 가능해지고 생산성 향상 및 주문 처리 시간의 효율을 도모할 수 있었다.

• Korean Journal of Construction Engineering and Management
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• v.16 no.4
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• pp.139-145
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• 2015

Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

• Korean Journal of Construction Engineering and Management
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• v.20 no.3
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• pp.31-38
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• 2019

The main purpose of this study is to analyze the impact of the cost estimates on the construction work in residential apartment housing facilities. The planning work of facility construction is roughly divided into five main tasks which are further broken down into the following: process plan (P1-P6), construction plan (C1-C5), environmental management plan (E1-E4), quality management plan (Q1-Q5) and the safety management plan (S1-S5). In this study these tasks were classified into 25 detailed planning duties and a statistical analysis was performed on each one to determine its impact on cost. Finally this study derives from major planning tasks for effective cost management through correlation between planning tasks, cost indicators and t-test.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.20 no.4
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• pp.857-865
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• 2016

It has been four years after outsouring to private outsourced institute about calculating the costs on defense industry was commenced. Although the objectivity and reliablity has been improved somewhat, there were also a negative view of spending more time and money such as a costing official re-calculates the costs on the results by out-sourced institute. Therefore I want to study on countermeasure about the risks according to the importance by analysing a priority with deriving susceptible risk factors from the outsourced institute's conduct of calculating the costs in defense industry through this study. The purpose of this study contributes to the reduction of defense budget, a guarantee of the reasonable profit for defense suppliers and the improvement the effective strength of an army with a smooth supply procurement by managing the risks in advance about the conduct regarding to the outsourcing for calculating costs on defense materials in the future.

• Management & Information Systems Review
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• v.33 no.4
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• pp.39-48
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• 2014

In order that a company may reduce expense, according to companies' income statement, the largest amount of money is set to total sales amount, and the next is the sales cost. The method of reducing the sales cost is the common and it is important to take down a unit price at the time of purchase, or to reduce inventory cost. In this research, the cost reduction model for logistics cost reduction is built using the real data of P company, and in order to verify the validity of a model, logistics cost is calculated through a simulation. A real logistics cost is compared with the logistics cost through logistics route rearrange of the proposal model. It will become an opportunity which analyzes the logistics expense of P company through this research, and can be solved in search of the problem of logistics system.