• Land and Housing Review
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• v.3 no.1
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• pp.59-68
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• 2012

The current land development cost price system is classified as the creating land by construction price and composition changes that occur sporadically in the process of completion at the source of the factors by incurred cost price. Housing for land cost price system is a lack of objectivity which scheme of the such a gap due to the land in accordance construction and incurred cost price system so far. Therefore, in order to increase the objectivity of costing the costing of predictable surprises should be reflected in the process. Under such a background, this study defined the effective differential ratio as the predictable, estimated them for various characteristics of each business district to reflect. For this, set the properties category of five types to attributes and making the complex category and Look-up table. Which result of model validation is showed a high reliability. Therefore, Continuous accumulation of material in the future, when them to reflect the construction cost, will contribute to the bridge the gap the construction cost between incurred them.

• 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.

• The Transactions of the Korea Information Processing Society
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• v.1 no.2
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• pp.141-153
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• 1994

According to various information needs of end-users in information society, it brings forward a study on a database(DB) product costing method in order to activate the DB industry. The objective of this paper is to propose the DB product costing method of the DB service. The first thing classifies the elements of DB product cost accounting by the activities of the circulation system of information in the DB service. Based on the assumptions in terms of DB product cost accounting, the second is to develop its model. The last is to present the process of DB product cost accounting by applying the model to a company which provides the DB service. It is necessary to research continuously regarding the DB product costing method because its purpose is to decide a DB service charge. The right pricing decision in the DB service charge will contribute toward the growth of the DB industry acceleratedly.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2003.11a
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• pp.636-641
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• 2003

The purpose of this study is to analyse the ratio of cost object in terms of the disposal cost estimation. According to the results, the ratio of operating cost is the most significant object in total cost. There are a lot of differences between the disposal costs and product costs in view of their constituents. While the product costs may be classified by the direct materials cost, direct manufacturing labor cost, and factory overhead, the disposal cost factors should be constituted by the technical factors and the non-technical factors.

• Proceedings of the Korean Institute of Industrial Safety Conference
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• 2001.11a
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• pp.36-41
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• 2001

건설현장관리에는 설비관리$\cdot$공정관리$\cdot$품질관리$\cdot$원가관리$\cdot$노무관리 등이 있는데 흔히 생산성향상과 원가 절감을 목표로 하는 공정관리와 원가관리의 목적을 달성하기 위해서는 안전관리는 어느 정도 무시되어야 한다고 생각하는 경향이 있다. 그러나 안전관리도 마찬가지로 원가의 절감을 지향하고 생산성 향상을 목표로 하고 있어 제반관리와 분리될 수 없다.(중략)

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1995.04a
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• pp.337-348
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• 1995

제품의 생산 및 제조원가는 크게 직접재료비, 직접노무비, 제조간접비로 나눌 수가 있다. 본 연구는 제조업의 제품별 제조원가분석을 위하여 실제 중소기업을 대상으로 관계형 데이타베이스(Relational Database)를 구축해 보았으며, 작업자의 작업시간을 시급으로 관리하여 줌으로써 제품별 원가요소 중 직접노무비(인건비)를 여러가지 요목별로 산출해 낼수 있는 활동중심 경영관리(ABM: Activity-Based Management)를 위한 원가관리 시스템의 프로토타입(prototype)을 설계하였다. 본 시스템에서는 각 작업자별 실작업시간에 따라 발생하는 시급을 작업자의 급여테이블과 연계하여 구함으로써 작업자별 작업시간관리가 가능할 뿐만 아니라, 제품별 제조시간 조회를 통해 표준시간과 비교하는 자료로 제공될 수가 있다. 또한, 제조간접비(제조경비)는 월말 제조원가 산정시 사용자로부터 입력받아 그 달에 생산한 모든 제품에 가중치(weight)에 의해 배분해 주는 방식을 이용하였으며, 직접재료 원가(자재비)는 제품별로 데이타베이스를 구추갛여 제조원가에 반영시켰다. 그리고, 시스템에 유연성을 주기 위해 A/S 제품인 경우는 추가 자재비를 입력시킬수 있도록 고려하였으며, 재공품재고(WIP: Work-In-Progress)등의 정보를 제공함으로써 효과적인 시스템 운영이 되도록 설계하였다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.2
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• pp.231-237
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• 2006

A controversy get more deeply intensified about the price of inpatient's meal provided in hospital as the Ministry of Health and Welfare declared the National Health Insurance will cover inpatient's meal from 2006. By using newly designed cost analysis method and stratification method of the population, the optimal price of inpatient's meal are derived based on the 71 sample hospitals. This study analyzed 71 samples based on the activity based costing(ABC) and the method of relative units value(RUV). The factors influencing the level of cost are found by linking the results of cost and statistical analysis. As the key factors influencing the cost are the number of employees in a nutrition department and a the number of meals provided to the patients, These factors should be considered when the optimal price of inpatient meals is set for the coverage of the National Health Insurance.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2002.05b
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• pp.45-59
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• 2002

최근 들어 접속료가 통신시장의 주요 핵심 이슈로 제기되고 있다. 이에 본 연구는 접속료를 결정하는 다양한 접속료 산정모형 검토를 통해 LRIC 모형이 가장 합리적인 접속료 산정모형임을 밝혀냈다. 또한 LRIC 방식을 도입하기 위해서는 현실 적용이 수월한 Bottom-Up 방식과 Scorched-Node 방식을 가정하여 망 원가를 산정하는 것이 중요하다고 분석되었다.

• 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.

• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.127-128
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• 2011

기존에는 통신시장에 진출하려면 막대한 설비투자와 사업권의 획득이 필요했으나 이제는 망을 비롯한 주요 설비 없이도 사업을 할 수 있는 기회가 열렸다. 이러한 통신사업에 대한 신규진출 규제완화 움직임은 이동통신시장 경쟁구도의 변화뿐만 아니라 통신 산업 전반에 큰 영향을 미칠 것으로 기대되고 있다. 본 연구는 정부의 재판매(MVNO)제도의 도입과 관련하여 합리적인 도매대가 산정방안에 대한 고찰을 목적으로 다음과 같은 결론을 도출하였다. COST PLUS 모형과 RETAIL MINUS 모형에 각각 영업이익률과 원가 대비이익률을 적용하여 도매대가를 산출한 결과 원가대비이익률을 적용하여 RETAIL MINUS 모형으로 산출했을 때 가장 높은 도매대가가 산출되었다. 반면 도매대가가 가장 작은 모형은 영업이익률 적용 RETAIL MINUS 모형으로 나타났다. 이러한 결과는 도매대가산정 시 비용의 구분과 이익률의 산정이 중요한 요소로 작용하였으며, 이를 통해 보다 정교한 MVNO 도매대가산정을 할 수 있을 것으로 기대된다.