• Title/Summary/Keyword: 인건비

Search Result 431, Processing Time 0.027 seconds

Analysis of the Korean Filatures Management (우리나라 제사공장의 경영분석)

  • 최병희;남중희
    • Journal of Sericultural and Entomological Science
    • /
    • v.10
    • /
    • pp.99-105
    • /
    • 1969
  • The results of investigation and management analysis for the silk filatures in Korea until 1968 are evaluated as followings. (1) The average cocoon purchasing amount for a filature was found as 10,800kg and they are processed 105kg per man on the cocoon assorting process, 8,683kg per day during the drying process of which 42 percent are dried with low temperature drying system. (2) The average cocoon cooking capacity is 50 g, cocoon per minute, but the cooking capacity per man is smaller in case of larger factory. (3) The silk production capacity per month per a filature is 6,000kg and the amount gets smaller in case of larger factory. (4) The employee cost per one kg of raw silk production was found as high in smaller factory and it was found that 200~300 sets size was the optimum capacity for operation. (5) In case of multiends silk reeling machine, the employee cost for the silk reeling process acts as the most peculier factor among six different cocoon processes and it is reached to conclued to deduct the number of employees for this process in order to deduct the production cost. (6) The correlation coefficients between cost factors and total labour cost was found as 46 percent, therefore the rest (54%) will be the production cost other than labour cost.

  • PDF

Comparative Analysis on the Effectiveness of Employment Subsidy for R&D Personnel and R&D Subsidy (연구인력 고용보조금 지원과 R&D자금 출연 지원의 효과성 비교 분석)

  • Noh, Meansun;Kim, Sukpil;Lee, Ki Jong
    • Journal of Technology Innovation
    • /
    • v.21 no.3
    • /
    • pp.73-94
    • /
    • 2013
  • The prinary cause of the decreasing SME's competitiveness in technology is the intensifying human resource shortages. The government supports a part of labor costs for SMEs as a means of policy. There are two ways of supporting labor costs for R&D personnel. One is to hire R&D personnel first then support their partial labor costs. The other is to support labor costs first for R&D personnel in national R&D programs then hire R&D personnel. This study analyzes the effectiveness of two different ways by classifying sales, no. of employees, R&D expenditure, no. of researchers, and no. of MA/Ph.D. researchers. In terms of employing researchers with MA or Ph.D., the effectiveness on employment subsidy is significantly higher than that of R&D subsidy. Its effect has been relatively high in non-metropolitan areas and manufacturing industry.

A Study on the Management Risk Factors of Korean Firms in China (국내 중소·벤처기업의 중국진출 경영위험요인에 관한 연구)

  • Lee, Dong-Hoon;Lee, Dong-Myung
    • Korea Trade Review
    • /
    • v.42 no.1
    • /
    • pp.1-25
    • /
    • 2017
  • By applying the AHP(Analytic Hierarchy Process), we have analyzed the importance and the order for priorities to the management risk factors of Korean SMEs & Venture companies in China. The major management risk factors of manufacturing companies were the rise in labor costs followed by fierce competition in the marketplace, problems involved with human resource management and the rise in the cost of materials. In the case of companies manufacturing electronic products, the rise of labor costs and alteration in government's tax policy were seen as the main risk factors. In the case of chemical product manufacturing companies, the reinforcement of environmental protection law and in automobile component manufacturing companies, apart from the rise in labor cost, the increase in raw materials costs were analyzed as the main risk factors. While considering the time period, the main risk factors of the companies that entered China in the 1990's were fierce competition and alteration in government's tax policy and for the companies that entered China in the 2000's, increase in raw material cost, the rise in labor cost etc were analyzed to be the main risk management factors.

  • PDF

Calculating the Unit Cost Factors for Decommissioning Cost Estimation of the Nuclear Research Reactor (연구용원자로 해체비용 산정을 위한 단위비용인자 산출)

  • Jeong, Kwan-Seong;Lee, Dong-Gyu;Jung, Chong-Hun;Lee, Kune-Woo
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
    • /
    • v.4 no.4
    • /
    • pp.385-391
    • /
    • 2006
  • The estimated decommissioning cost of nuclear research reactor is calculated by applying a unit cost factor-based engineering cost calculation method on which classification of decommissioning works fitted with the features and specifications of decommissioning objects and establishment of composition factors are based. Decommissioning cost of nuclear research reactor is composed of labor cost, equipment and materials cost. Labor cost of decommissioning costs in decommissioning works are calculated on the basis of working time consumed in decommissioning objects. In this paper, the unit cost factors and work difficulty factors which are needed to calculate the labor cost in estimating decommissioning cost of nuclear research reactor are derived and figured out.

  • PDF

Dental implant bottom-up cost analysis (치과 임플란트 상향식(bottom-up) 원가산정)

  • Kim, Min-Young;Choi, Ha-Na;Shin, Ho-Sung
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.52 no.1
    • /
    • pp.18-26
    • /
    • 2014
  • Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

Determinants of Productivity Change in Export Manufacturing Firms : Focusing on Innovation (수출제조기업의 생산성변화에 영향을 미치는 요인 분석 : 혁신활동을 중심으로)

  • Hwang, Kyung-Yun;Koo, Jong-Soon;Hwang, Jung-Hyun
    • Korea Trade Review
    • /
    • v.41 no.4
    • /
    • pp.61-90
    • /
    • 2016
  • This study aims to identify the sources of productivity change in export manufacturing firms. After estimating the Malmquist productivity index, a panel regression was used to calculate the source of productivity change. Upon conducting a literature review of this field, six variables were selected as explanatory variables. The results of an analysis of 355 export manufacturing firms operating from 2009 through 2015 are as follows: First, both innovation activity and total assets had a positive impact on productivity change. However, employment cost intensity, equity ratio, and current ratio had a negative impact on productivity change in export manufacturing firms. Second, innovation activity and intangible assets had a positive impact on productivity change, but employment cost intensity, selling expense intensity, and equity ratio had a negative impact on productivity change in large export manufacturing firms. Third, innovation activity had a positive impact on productivity change, but employment cost intensity and equity ratio had a negative impact on productivity change in small and medium export manufacturing firms. Fourth, intangible assets had a positive impact on productivity change, but employment cost intensity, selling expense intensity, and current ratio had a negative impact on productivity change in export manufacturing firms listed on the Korea Composite Stock Price Index. Fifth, innovation activity and total assets had a positive impact on productivity change, but employment cost intensity and equity ratio had a negative impact on productivity change in manufacturing firms listed on the Korean Securities Dealers Automated Quotations. The managerial implications of this study are also discussed.

  • PDF

Improvement of Personnel Cost and Placement Scale of Quality Manager for Construction (건설공사 품질관리자의 인건비 및 배치규모 개선)

  • Lee, Chang-Hyo;Kim, Byung-Soo
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.38 no.2
    • /
    • pp.327-335
    • /
    • 2018
  • In order to calculate the quality management cost of construction work, the process must conform to relevant laws and regulations. In details, the cost of the various items such as quality test fee and quality control activity cost are required to be calculated. Regarding the quality management costs, the labor cost is applied to the quality examination fee and the calculation unit quantity in the construction quality management duties. The application of the unit price of the labor cost stipulates that Construction Association of Korea and Korea Engineering & Consulting Association apply the unit price which is surveyed and published. However, in the related laws and regulations, the standard of the quality manager and quality tester is not clear. This accounts for the confusion in the cost of construction management and the cost of labor. In the current law, the allocation standard of quality control personnel is specified according to the size of the construction, but the standard of placement of quality testers is not specified. At the construction site, there is no assignment criteria manpower for quality testers except quality managers, or very little work is being done. The quality control personnel conducts the quality test work to be carried out by the quality tester, and this carrying out heavy work. Therefore, it is difficult to maintain quality control activities. In this study, the labor cost of quality management expenses and the allocation criteria of quality managers and quality testers are established and presented for the purpose of securing the quality of the construction work and preventing the construction work. It is stipulated that the standards of the relevant laws and regulations, which are not clear, should be classified into quality control personnel and quality testers according to the size of the construction. Based on the unit price of Korea Engineering & Consulting Association, the personnel expenses of quality managers and quality testers are proposed to apply the unit price of engineer (professional engineer, specialist, advanced, intermediate, beginner) and skilled technicians (advanced, intermediate, beginner).