• Title/Summary/Keyword: 원가 관리

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Analysis of Time-Driven ABC in Container Terminal (컨테이너터미널에서의 시간-동인활동기준원가의 분석)

  • Lee, Chae Min;Shin, Jae Yeong
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2014.10a
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    • pp.7-8
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    • 2014
  • One of the important factor for port selection is total handling charge(THC) of container terminal, and consequence of that the actual cost is vital for variation of THC. However, a great majority of the reported ABC applications have been limited to manufacturing and a little has been written on how the ABC approach can be used for logistics company especially for container terminal. This study proposes the applicable conceptual framework and cost management model based on Time-Driven Activity-Based Costing for container terminal.

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A Study on the Usefulness and Cost Analysis of Busan Port Container Terminal by Time-Driven ABC (TDABC에 의한 부산항 컨테이너터미널 원가분석과 유용성에 관한 연구)

  • Ryu, Dong-Ha;Ahn, Ki-Myung;Hwang, Sung-Gu
    • Journal of Korea Port Economic Association
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    • v.30 no.3
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    • pp.89-120
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    • 2014
  • The purpose of the study is to suggest a new approach to the terminal operators in order for them to efficiently control their operation cost and support the strategic decision making system and build a performance evaluation process through the systematic cost analysis approach. This study implemented terminal cost analysis based on the traditional cost system, ABC and TDABC and compared the results of each approach. Throughout the study, the usefulness of TDABC was proved in finding operational problems and suggesting countermeasures for improving cost effectiveness and minimizing unused cost.

공작기계 기술의 발전 전망

  • 조효상
    • Journal of the KSME
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    • v.26 no.1
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    • pp.4-9
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    • 1986
  • 오늘날의 생산, 가공기술을 공장자동화(FA: Factory Automation) 기술과 첨단 가공기술 두 방향으로 양극화 되어 나갈 것으로 보인다. 현재 각 기업에서 부분적으로 실시하고 있는 목 표원가관리 시스템도 그 실효를 거둘수 있기 위해서는 현업에서 실질적으로 관리할 수 있는 인 자를 지니고 있어야 한다. 이러한 인자로서 특히 공작기계 공업에서와 같이 다품종 소량생산 체제하에서는 부분별 개별원가 계산제를 들수 있고, 새로운 생산 시스템(FMS 등)과 기종의 전 문화에 맞는 직접원가제도가 유효하다. 이러한 기본인자를 쉽게 인식할 수 있는 것은 앞으로도 전산화가 이루워지지 않고는 생각할 수 없다는 점이다. 앞으로의 공작기계의 방향이 FMS를 전제로한 CNC 및 전용화 추세에 맞는 관리 시스템은 필연적으로 단순화를 요하고 그를 위한 전산소프트웨어의 개발이 시급하다.

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A Trend Analysis of Small Type House Construction Cost in Multi-Family Housing (공동주택 소형평형 공사비 트렌트 분석)

  • Park, Wonyoung;Cha, Yongwoon;Park, Taeil
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2021.05a
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    • pp.261-262
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    • 2021
  • Increasing construction costs are required due to increasing the supply of small type houses with changes in multi-family housing trends. However, a sharp rise in the construction cost of small type houses can raise the sale price, threatening the stability of national housing. Therefore, this study aims to estimate the change in the construction cost of small type houses from the basic construction cost of the sale price ceiling system and suggest an improvement plan.

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Time Series Analysis and Development of Forecasting Model in Apartment House Cost Using X-12 ARIMA (X-12 ARIMA를 이용한 아파트 원가의 변동분석 및 예측모델 개발)

  • Cho, Hun-Hee
    • Korean Journal of Construction Engineering and Management
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    • v.6 no.6 s.28
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    • pp.98-106
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    • 2005
  • The construction cost index and the forecasting model of apartment house can be efficient for evaluating the validness of the fluctuating price, and for making guidelines for construction firms when calculating their profit. In this study the previous construction cost index of apartment house was improved, and the forecasting model based on X-12 ARIMA was developed. According to the result, during the last five years the construction cost, excluding labor expense, has risen approximately to 22.7%. And during next three years, additional 16.8% rise of construction cost is expected. Those quantitative results can be utilized for evaluating the apartment house's selling price in an indirection, and be helpful to understand the variation pattern of the price.

A Suggestion of a Target Costing Concept for Optimal Building Design (적정 건물 설계를 위한 Target Costing 개념 제안)

  • Ahn, Joon-Suk
    • Journal of the Korea Institute of Building Construction
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    • v.10 no.6
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    • pp.137-143
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    • 2010
  • Target Costing is a modern cost management technique used in changeable market conditions. The target cost is set by subtracting the sum of production costs and profits from the market price. The purpose of this present study is to review Target Costing as a useful concept which integrates the project development process with cost management. "Minimum Waste, Maximum Value" could be achieved by setting up guidelines for optimal building design at the beginning of the project development phase. This effective budget management method will help rectify Korea's overspending problems in the area of government building construction projects.

Case Study on the Improvement of Underground Building Works through the VE (VE 적용에 의한 지하 골조공사 개선연구)

  • Hong Jae-Wook;Kim Sun-Kuk;Lee Jong-Kook
    • Korean Journal of Construction Engineering and Management
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    • v.5 no.3 s.19
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    • pp.106-113
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    • 2004
  • Most construction project managers should focus on the reasonable cost-down with same quality and function-enhancement with same cost for the value-added construction project delivery in construction industry. Especially, a building structure construction is one of the most important processes to affect the total cost and schedule in building construction project. It means that the process has the possibility of project cost-down or quality-enhancement among the whole project life-cycle. This research focuses on the importance of underground structure of building project by increasing underground use ratio in the urban building construction projects nowadays. This research adopts VE method for the improvement of cost and time by process and analysis dimension modeling on the underground building structure construction, and verifies it throughout the case study, This research is the basic study on the improvement of underground building works through the value engineering method in construction industry.