• JOURNAL OF ELECTRICAL WORLD
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• s.329
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• pp.41-50
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• 2004

프로젝트 원가 관리에는 해당 프로젝트가 승인된 예산 내에서 완성되도록 하기 위하여 자원기획, 원가산정, 원가예산편성 및 원가통제의 프로세스로 구성된다.

• Proceedings of the Safety Management and Science Conference
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• 2011.04a
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• pp.707-717
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• 2011

활동기준원가의 개념을 적용하여 Co2 절감대책을 수립한다. 물질흐름원가계산(MFCA; Material Flow Costing Accounting)을 통해 물질의 흐름을 파악하고 Co2 등의 절감을 원가로 측정하고 관리하고자 한다. MFCA(물질흐름원가계산)를 이용하여 에너지 사용량에 대한 단위시간당 가공비 계산하면 원가관리를 정확하게 할 수 있다. 그리고 구체적인 공급체인별 에너지 사용량 및 온실가스 배출량에 대한 개선 목표를 설정할 수 있다. 시뮬레이션 기법을 이용하면 프로세스별 원가계산이 가능하고, 다양한 시나리오를 편리하고 신속하게 분석할 수 있다.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Korean Journal of Construction Engineering and Management
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• v.16 no.4
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• pp.139-145
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• 2015

Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

• Korean Journal of Construction Engineering and Management
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• v.10 no.5
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• pp.76-84
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• 2009

Korea's construction industry experienced no difficulty managing the costs of finishing work items in the apartment housing field thanks to the uniform specification and the standardized costs of finishing work items. Finishing work items have continuously become more high class and differentiated, which has caused the costs of finishing work items to rise. This study identified problems with the cost management when planning finishing work items and choosing their alternatives based on the current process applied to the planning stage of finishing work items. It also found problems with the information management of finishing work items including design, cost, and work information that took place in bulk. Based on the identified problems, the design, cost and work information of finishing work items was integrated so that they could management the costs and information when planning finishing work items and selecting their alternatives. Then a cost-based information management process was suggested for finishing work items by improving each of the project cost management elements. Finally, an information model for finishing work items was built by studying the ways to integrate the information hierarchy and library of finishing work items.

• Korea Logistics Conference
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• v.10 no.2
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• pp.253-273
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• 2002

• Proceedings of the Safety Management and Science Conference
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• 2010.11a
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• pp.191-198
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• 2010

본 논문은 원가절감과 신제품 개발에서 사용되고 있는 VE(Value Engineering)중에서 기능을 높이거나 원가를 낮출 수 있는 아이디어 발상단계에서 TRIZ를 적용하는 것에 대한 기법 개선 연구이다. VE는 미 국방성에서 시작되어 지금은 거의 모든 산업분야에서 적용하고 있는 관리.기술 향상을 위한 혁신 tool이다. TRIZ(Theory of Inventive Problem Solving) 는 러시아 과학자 알트슐러에 의해서 만들어진 창조적 아이디어 발상을 도와주는 아이디어 발상 Tool이라고 할 수 있다. 수 십 만 건의 특허를 분석해서 40가지의 발명원리를 도출해내어 체계적으로 정립한 파워풀한 아이디어 발상 도구 인 것이다. VE활동 중에 원가 절감 또는 제품의 가치 극대화 시키는 아이디어 발상단계에서 TRIZ를 접목한다면 VE의 완성도와 성과가 더욱 높아 질 것이라고 판단된다. 지금 까지 사용해 왔던 브레인스토밍, NM법, 오스본 체크리스트 ${\ldots}$ 등의 아이디어 발상 기법도 훌륭한 방법이지만 좀 더 체계적이고 분석적이며 파워풀한 TRIZ 기법을 활용하여 VE 프로젝트 프로세스를 한 단계 발전시키는 계기가 될 것이다.

• Proceedings of the Korea Information Processing Society Conference
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• 2011.04a
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• pp.1345-1348
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• 2011

프로젝트 관리 성숙도(Project Management Maturity Model)란 기업 조직의 프로젝트 관리 관행이나 도구 및 기법 적용의 성숙도 단계를 정의한 것이며, 계량적인 성숙도 측정을 통해 프로젝트 관리의 장단점을 파악하고 개선하여 기업의 성과를 향상시키는데 그 목적이 있다. 본 논문에서는 프로젝트 관리성숙도를 활용하여 첫째, 한국 IT산업의 프로젝트 관리 성숙도를 측정하였고 둘째, 프로젝트 관리영역 중 범위관리와 원가관리의 계획 프로세스와 통제 프로세스간 성숙도를 비교 분석하였다. 연구 결과로 원가관리와 위험관리의 성숙도가 타 영역에 비해 낮아 개선의 노력이 필요하며, 범위정의 프로세스와 범위변경통제 프로세스간 프로젝트 관리 성숙도의 차이가 있는 것으로 나타났다. 본 연구의 성과로는 프로젝트 관리 성숙도 측정과 분석을 통해 기업의 프로젝트 관리 성숙도 향상과 프로젝트 성과 및 기업 성과 향상에 기여하는데 있다.

• Journal of Convergence for Information Technology
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• v.10 no.5
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• pp.8-15
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• 2020

Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.

• 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.