• Proceedings of the Korean Radioactive Waste Society Conference
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• 2010.05a
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• pp.171-172
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• 2010

본 논문에서는 하나로폐기물을 처분 원가대상으로 설정하고 처분 단위모듈당 주요 원가를 추정하였다. 추정결과, 처분용기 직접재료비가 제일 많이 소요되며, 그 다음은 처분공 굴착비인 것으로 나타났다. 이러한 이유는 처분공 굴착은 발파공법이 아닌 그라인더로 굴착하는 정밀공법이기 때문에 굴착단가가 1,143,963원/$m^3$으로 매우 비싸기 때문이다. 따라서 주요 원가동인의 비용 점유율은 처분용기 재료비가 44.7%, 처분공 굴착비가 27%로 나타났다. 그리고 처분터널 굴착비는 비교적 비용 점유율이 적은 2.3%로 계산되었다. 이러한 이유는 처분터널은 처분공과 달리 발파기법으로 굴착하기 때문에 굴착단가가 처분공 굴착단가에 비해 저렴하기 때문이다.

• The Journal of Korean Academy of Prosthodontics
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• v.51 no.4
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• pp.292-299
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• 2013

Purpose: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. Materials and methods: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. Results: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. Conclusion: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.

• Korean Journal of Construction Engineering and Management
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• v.4 no.4 s.16
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• pp.69-79
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• 2003

About 93$\%$ of domestic teal estate construction firms registered as the end of 2001 recorded net profits of only less than 500 million won(including firms in the red) for the term. As a result of having analyzed the ratios of sales costs and the structural ratios of sales costs for the past 10 years, it was found that there have been great changes in structural ratios of sales costs. Material costs and labor costs have gradually decreased, but outsourcing costs of processing have greatly increased. In order to find activity points which are fundamental to cost control, the methods of new activity based cost management have been pursued. The characteristics of real estate construction industry lie in the fact that contract prices (sales in) are fixed and amounts of profits differ depending on the use of costs. In order to create maximum profits from fixed contract prices, the new activity based cost management has been proposed. The control of operation budgets and management costs is designed to control their schedules and expenses in different respects. Operation budgets ate executed with specific activities and management costs are controlled as a form of material costs, labor costs, out sourcing costs and expenses which are details of expenditure. In order to execute them by using the methods of new activity based cost management, first of all, we have to analyze what activity drivers ale and how much added values such activities can create. It is considered as a method of cost management which is necessary far the survival management of real estate construction industry.

• 주택과사람들
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• s.201
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• pp.6-7
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• 2007

2007년 1월 19일, 한국주택협회가 논현동 건설회관에서 이방주 회장을 비롯해 주택협회 이사진들이 참석한 가운데 긴급 이사회를 개최한 뒤 기자 회견을 가졌다. 이날 기자회견에서 발표된 내용은 최근 정부의 '1.11 부동산 대책'이 발표된 후, 건설 업체를 옥죄고 있는 분양 원가 공개와 분양가 상한제에 관한 건설 업계의 입장을 표명한 자리였다.

• Journal of Technology Innovation
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• v.25 no.2
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• pp.153-179
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• 2017

Korean government has granted fixed indirect cost rates to several exceptional R&D programs which is lower than the predetermined rate by the government. It has been needed to evaluate the validity of exceptional R&D programs and determine the optimal indirect costs rate of the programs. This study analyzes the cost structure and explores drivers of indirect costs of exceptional R&D programs and evaluates the validity of current indirect costs rates. Finally, we propose the formulas for indirect costs rates of exceptional R&D programs. We analyze the cost structure of the exceptional R&D programs. Equipments and material costs are 50% in infra building program. Scholarship to students is 43% in HRD program. Equipments and material costs are 50% and R&D activity costs are 31% in international R&D program. Main cost components of evaluation program are salary(37%), R&D execution costs(21%) and R&D activity costs(19%). We propose three formulas of indirect costs for exceptional programs. 1) The cost items with exceptionally large amount are excluded in the base of formula for indirect costs. 2) Fixed indirect cost rate is applied for specific R&D programs. 3) Upper bound is set for the cost items with exceptionally large amount in the calculation of indirect costs rate. Our proposal is expected to contribute to the improvement of the efficiency of national R&D programs.

• Journal of Korean Academy of Nursing
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• v.49 no.5
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• pp.586-600
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• 2019

Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers. Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group. Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers.

• Proceedings of the Korean Information Science Society Conference
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• 2005.07a
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• pp.634-636
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• 2005

모바일 단말 기반 동영상 서비스 기술에 관한 연구는 현재 활발히 수행되고 있으며, 유선 인터넷 기반에서 상용화가 가능한 기술 분야까지도 모바일 단말의 성능과 무선 네트워크 플랫폼의 빠른 발전에 힘입어 모바일에 응용하고자하는 시도 또한 계속되고 있다. 현재 모바일 단말 기반 영상서비스와 관련된 기술은 하드웨어적으로 구현하여 운영되고 있다. 그러나 하드웨어 기반으로 구현되어 서비스되고 있는 현재의 서비스 형태는 새로운 동영상 코덱 알고리즘과 동영상 데이터 통신에 대한 여러 제어 구조 변화에 대하여 탄력적으로 대응할 수 없다는 단점을 지니고 있다. 따라서 하드웨어적으로 구현된 영상서비스 기술을 소프트웨어적으로 처리하기 위한 디코더 개발은 필수적이라고 볼 수 있다. 이러한 소프트웨어 디코더의 개발을 통하여 새로운 동영상 미디어 플레이어 개발과 동영상 데이터 전송 방법 및 트래픽 제어 등과 같은 부가적인 기술의 변화에 즉각적 대응이 가능하다. 또한 추가적인 하드웨어 칩의 내장에 따른 모바일 단말기의 제조 원가절감과 모바일 단말기 재사용을 통한 자원 절감에 많은 기여가 가능하다. 본 논문에서는 WIPI 플랫폼을 기반으로 컴포넌트 기반 설계를 이용한 H.264 동영상 소프트웨어 디코더를 설계한다.

• Korean Management Science Review
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• v.17 no.2
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• pp.115-124
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• 2000

Activity-Based Costing(ABC) is an accounting cost system which allocates the overhead cost to each cost object more accurately. ABC system achieves improved accuracy in estimating the cost of cost object by using multiple cost drivers to trace the cost of activities to the cost objects associated with the resources consumed by those activities. The selection and the aggregation of these cost driver candidates can pose difficult problems. This paper deals with these problems in mathematical programming approach. The first model is formulated as an integer programming model in cost driver selection and the second model is formulated as multi-objective goal programming model in reduction of cost drivers already selected.

• Proceedings of the KIEE Conference
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• 2006.07b
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• pp.663-664
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• 2006

최근에 모터제조 산업계에서는 국제시장에서 동 가격(Copper Cost)이 급격히 상승함에 따라 자연히 알루미늄 코일의 사용에 대하여 더 많은 관심을 갖게 하고 있다. 이는 알루미늄 도체 코일이 동선 코일에 비해 연성이 낮아 모테 권선작업 중에 자주 끊어져 제조상에 어려움은 있기는 하지만 모터 제조원가를 절감하려는 산업계의 피나는 노력에 비추어 볼 때 많은 관심을 불러일으키기기에 충분하다. 본 논문은 산학협력 프로그램의 일환으로 모터 설계 컴퓨터 도구를 이용하여 기존 동선 코일을 사용한 모터와 새로운 알루미늄 코일을 사용한 모터의 성능을 비교하여 교류 전동기에서 알루미늄 코일의 적용 가능성에 대하여 고찰한다.

• Land and Housing Review
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• v.2 no.4
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• pp.415-427
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• 2011

This study is aiming at estimating the demolition cost of deterioration housing by the rational method in order to provide for the demolition and new build project of the rental multi-family housing of LH. We investigated the actual state of demolition construction and work process of small size housing, and analysed an actual condition of estimation for the demolition cost through an advice by the expert of construction cost estimate. Furthermore, the 'estimation standard for the predetermined amount', 'estimation standard for the disposal cost of construction wastes' and precedent studies in public construction work were considered. As one of results in this study, cost accounting system, breakdown system and construction cost for the demolition work based on the standard of estimate were proposed and the predetermined amount of demolition construction for the multi-family housing with 2 or 3 floors could be produced by them. Eventually, It is estimated that the demolition cost per a multi-family housing is about 18,331,000(won) and 104,000(won) per floorage($m^2$). To the details, the result indicated that the direct demolition cost needs about 14,339,000(won) per a multi-family housing and the consignment disposal cost of wastes needs 3,992,000(won) per one. The results of the study will be used as the fundamental data to estimate the project cost in the phase of budget establishment for demolition and new build project of the deteriorated rental multi-family housings, and also cost accounting system of demolition construction and breakdown system are expect to be used effectively at the ordering of public construction work.