• Title/Summary/Keyword: 원가 관리

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An Application Plan of Cost Information through Actual Date Information DB Construction (공사실적정보 DB구축을 통한 원가정보 활용방안)

  • Kim, Soung-Jik;Kim, Tae-Hui;Min, Kyung-Seok;Kim, Ok-Gyu;Kim, Chan-Kyu
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.495-498
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    • 2007
  • The latest parceling-out price upper limit ancestor memorial service enforcement, Sale in lots circle is elated interest of society each floor for construction working expenses by open etc. but private investment law for society basis facilities, because circle that is presenting in parceling-out price upper limit ancestor memorial service back is different system (configuration item), cross is expected. A lot of study results connected with cost control expense arbor in the mountains etc. were presented until present, but persistent DB expulsion prohibition. Cost information is standardization unpreparedness of system. It is real condition that is hoarded since research and development by practical use plan presentation unpreparedness etc. Therefore, in this study, desire does actual date use plan presentation by purpose through DB construction after process by information form of good quality so that can collects efficiently and manages and utilizes at construction production step flag firm' s results data which is achieved. Can utilize to data of tool development that maximize ultimately comprehension about employer' s business and business order ability through persuasion, and diverts in cost control business hereafter.

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Case Study on Development of Residential Building Cost Index Compilation Model (주택원가지수 산정모델 작성 사례연구)

  • Cho Hun-Hee;Lee Yoo-Seob;Kang Tai-Kyung
    • 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.

Study on Cost Management System for Small Restaurant Franchise (소형외식프랜차이즈 업체를 위한 원가관리시스템에 대한 연구)

  • Lee, Min Jung;Eu, Yoon Sun;Im, KwangHyuk;Kim, SeokHun
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2013.01a
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    • pp.191-193
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    • 2013
  • 본 논문에서는 기존의 POS정보시스템을 이용하는 소형프랜차이즈 업체의 원가관리시스템을 개발하기 위해 표준화된 데이터모델을 개발하고, 사용하기 용이한 UI개발하는 방법론을 제안한다. 표준화된 데이터모델 개발을 통해 redundancy 없는 시스템을 개발하고 운영함으로써 개발 비용을 줄일 수 있으며, 사용하기 편리한 화면은 소형프랜차이즈 업체들의 이용성을 높일 수 있을 것이다. 가맹본사에서는 가맹점별 원가관리를 분석하여 가맹본사와 가맹점들은 투명한 점포경영이 가능하게 될 것이다.

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중소기업의 경쟁력 강화를 위한 공장 혁신 프로그램 - 3. 공정관리

  • 유태수
    • The Optical Journal
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    • v.13 no.1 s.71
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    • pp.18-23
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    • 2001
  • 이번 호는 제조에서 가장 중요한 부분인 공정관리를 다룬다. 공정관리는 품질, 원가, 수량을 잘 조절해 납기 내에 생산하기 위해 사람, 기계, 재료를 가장 경제적으로 운용하는 것을 말한다. 공정관리가 제대로 되지 않으면 생산가동률이 저하되는 동시에 원가는 올라가고 납기일은 지연돼 막대한 손실을 발생시킨다는 것은 현장 근무자들이 심각하게 느끼고 있을 것이다. 제대로 공정 관리가 되기 위해서는 기계배치, 운반계획, 일정계획, 인원계획 등의 기초자료로 사용되는

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Construction Cost-Schedule Integration Management Methodolgy by using Progress Integration Unit (성과측정유닛을 활용한 건설 비용 - 일정 통합관리 방안)

  • Kang, Namhee;Choi, Jaehyun
    • 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.

A Case Study on Telco ERP Costing Module Implementation for Network Costing and Cost Reduction (통신기업 ERP 원가모듈 구축 사례: 네트워크 원가계산 및 원가절감을 중심으로)

  • Park, Joon-Ho;Kang, Byung-Min;Kim, Bum-Joon
    • Information Systems Review
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    • v.11 no.2
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    • pp.169-182
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    • 2009
  • Due to natural oligopolistic industry characteristics and huge influences on national and home economy, Telco Industry is regarded as a regulated industry. Thus, telco companies, including CATV, prepare not only management accounting reports for internal use but also regulatory accounting reports to be submitted to the regulatory agency. For telco companies, smooth integration of these financial, managerial and regulatory reporting requirements with legacies such as billing system, network operating systems is important to achieve operational efficiency and overall competency. This research studies telco ERP cost module implementation in order to provide theoretical and practical guidance for integrated information system. Especially, case analysis focuses on cost reduction and network costing implementation that involves Building Block Costing methodologies.

The Effects of Corporate Governance on Asymmetrical Behavior of costs (기업 지배구조가 비대칭적 원가행태에 미치는 영향)

  • Shin, Sung-Wook
    • Management & Information Systems Review
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    • v.34 no.2
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    • pp.193-206
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    • 2015
  • The purposes of this paper are to investigate the impact of managers' agency problem on asymmetrical behavior of SG&C and to examines whether or not the corporate governance mechanisms can have any moderating effects on Asymmetrical behavior of SG&C. To test empirically the above mentioned purposes, we gathered firm-year data of manufacturing firms from 2007 to 2012 and the sample firms are listed on the Korean Stock Exchange. The findings of this research are summarized as follows: Firstly, for those firms whose agency problems are high, the stickiness of SG&A increases as sales variation. The results imply that managers are not willing to reduce their perquisite consumption in proportion with sales reduction. Secondly, we investigate how corporate governance mechanisms influence the cost stickiness behaviors of SG&A for those firms whose agency problem are high(above the median value of free cash flow used as a proxy of agency problem). The results are that as the effectiveness of corporate governance mechanisms improve the cost stickiness of SG&A mitigation except for the insider ownership. These results show that agency problem has impact on the asymmetrical behavior of SG&A. And effective governance mechanisms have moderate effects on the reducing stickiness behavior of SG&A caused by agency problem.

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자동차 생산시스템에 대한 Cost 변화분석

  • Kim, Tae-Ho;Gwon, Jeong-Hwi;Gang, Gyeong-Sik
    • Proceedings of the Safety Management and Science Conference
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    • 2005.11a
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    • pp.516-526
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    • 2005
  • 자동차 생산시스템에서 택트타임의 변화에 따른 원가분석을 실시하고 자동차 업체의 원가관리 방안을 연구하였다. 또한 납입시간에 따른 대기시간 및 원가분석을 하였다. 자동차 생산라인은 양상 체제이므로 무엇보다도 택트타임관리가 이익관리와 직결한다. 현장 인터뷰와 자료조사를 통해 수집된 자료와 정보를 토대로 하여 시뮬레이션 분석을 하였다.

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