• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2006.11a
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• pp.444-447
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• 2006

Construction managers need to pay a close attention to the resource utilization in order to deliver the construction project successfully. Construction scheduling is crucial for resource control in that it provides information when and how much to bring down work force to sites. In scheduling, activity duration is projected based on the productivity of historical data or the intuition of scheduler. This paper studies the opportunity of applying cost-based productivity for estimating activity duration. For cost-based productivity, the cost of resource is used as an input and the work quantities as an output. Out of historical data, regression model has been developed to understand the validity of applying cost-based productivity in projecting activity duration. The result of study will work as a prerequisite for implementing the environment of database-based construction scheduling.

• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• Journal of Korean Academy of Nursing
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• v.22 no.2
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• pp.185-206
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• 1992

In this study nursing activities were examined to determine the nursing cost. A professional nursing group developed a tool for the investigation. 128 nursing activities were identified by the tool in 16 nursing care areas as referenced in the literature. Each activity was examined for four essential factors to define nursing cost ; time consumed for the care, level of professional skill, degree of independency and performer of the care. The activity was rated by a five point Likert scale. This investigation was conducted with the nursing staffing working in the 21 university hospitals in Korea and having more than four years experience especially in medical or surgical wards. The participating nursing staff were screened on the basic of the recommendation of the nursing director. The data were gathered from June 12th to August 12th, 1989. All the data were analyzed for mean, standard deviation, percent, and correlation coefficients between items. The results are summarized as follows : 1. Direct nursing care was classified into 16 large areas and 128 small activities. 2. No significant correlation was found between the study items of each activity. 3. Among 128 nursing activities, Those performed less than 50% of the time by a nurse were excluded from the nursing cost. Also excluded activities which were given less than 9 marks in all three items, time consumed, level of professional skill, and degree of independency. As a result, 83 activities in 14 nursing care areas were selected for the proposal to estimate nursing cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.63
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• pp.89-99
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• 2001

This paper proposes assessment of quality management activities based on cost of quality. Cost of quality is considered prevention cost, appraisal cost, internal failure cost, external failure cost in this paper. This paper shows quality cost magement system in thermal power site devision according to activity analysis. Cost of quality in power industries provides a valuable method of both proving the need for improvement and giving a starting point for projects.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2002.11a
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• pp.123-131
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• 2002

Recently our government operates earned value management system (EVMS) for improving work management system of the construction projects over specific scale. The EVMS is based on the integrated management between construction cost and schedule, the existing systems, however, are focused on the cost management by using wort quantity. This study suggests a work management mode1 to integrate construction cost with activity information. The model introduces a work task concept as a tool that can connect construction cost to activity information. The suggested model in this study is verified by using actual data for the applicability to practical construction projects.

• International Journal of Railway
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• v.3 no.1
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• pp.28-33
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• 2010

The research is to develop cost methodology to support railway managers for identifying principles, tools and methods of activity based management correctly and precisely, and can be useful and effective for managers for realizing their goals. The research result a ministry can be suitable guideline in terms of how to execute activity based management. Since in this research, main and secondary activities are studied completely in the Railway organization, it can be an explanatory research. The research population is headquarter managers and experts of railway organization and the sampling procedure is goal-oriented and judgmental. 74 people were selected by using a formula. All hypotheses were tested in 95% significance level. Meanwhile a proposed process of applying. activity based management was offered.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.256-261
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• 2011

Labor productivity is a significant factor related to control time, cost, and quality. Many researchers have developed models to define method of measuring the relationship between productivity and various constraints such as the size of working area, maximum working hours, and the crew composition. Most of the previous research has focused on estimating productivity; however, this research concentrates on estimating labor productivity and developing time and cost data for repetitive concrete pouring activity. In Korea, "Standard Estimating" only contains the average productivity data of the construction industry, and it is difficult to predict the time and cost of any particular project; hence, there are some errors in estimating duration and cost for individual activity and project. To address these issues, this research collects data, measures productivity, and develops time and cost data using labor productivity based on field conditions from the collected data. A probabilistic approach is also proposed to develop data. A case study is performed to validate this process using actual data collected from construction sites and it is possible that the result will be used as the EVMS baseline of cost management and schedule management.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.468-473
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• 2011

The goal of a project manager is generally to minimize the cost of the project and also to cope with uncertainty. This paper deals with the problem of project scheduling a set of activities satisfying precedence constraints in order to minimize the sum of the costs associated with the starting times of the activities in the network with imprecise activity durations, represented by means of interval or fuzzy numbers. So far this problem has been completely solved by several authors when the activities durations have crisp values. However, they do not consider the imprecision in activity durations in their models. Here the framework of possibility theory is proposed to solve this problem. In fuzzy arithmetic, usually, the interval calculations are used for the aim of complexity reduction and simplification. Thus the case of interval-valued durations is first addressed, and then extended to fuzzy intervals. A numerical example is used to illustrate the developed concept.

• Journal of Intelligence and Information Systems
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• v.14 no.1
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• pp.117-129
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• 2008

The cost-based scheduling work has been done in both the Operations Research (OR) and Artificial Intelligence (AI) literature. To deal with more realistic problems, AI-based heuristic scheduling approach with non-regular performance measures has been studied. However, there has been little research effort to develop a full inter-job cost propagation algorithm (CPA) for different jobs having multiple downstream and upstream activities. Without such a CPA, decision-making in scheduling heuristics relies upon local, incomplete cost information, resulting in poor schedule performance from the overall cost minimizing objective. For such a purpose, we need two types of CPAs : intra-job CPA and inter-job CPA. Whenever there is a change in cost information of an activity in a job in the process of scheduling, the intra-job CPA updates cost curves of other activities connected through temporal constraints within the same job. The inter-job CPA extends cost propagation into other jobs connected through precedence relationships. By utilizing the cost information provided by CPAs, we propose cost-based scheduling heuristics that attempt to minimize the total schedule cost. This paper develops inter-job CPAs that create and update cost curves of each activity in each search state, and propagate cost information throughout a whole network of temporal constraints. Also we propose various cost-based scheduling heuristics that attempt to minimize the total schedule cost by utilizing the cost propagation algorithm.