• Title/Summary/Keyword: Actual Cost Addition Method

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Application of Accrual Basis for Calculation of Prolongation Cost in Construction Projects (공기연장 추가간접비 산정기준의 발생주의방식 적용 연구)

  • Jeong, Kichang;Lee, Jaeseob
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.5
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    • pp.111-120
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    • 2018
  • Recently, Domestic public construction projects are experiencing a great deal of disputes because of the growing uncertainty about the criteria for calculating the prolongation cost. In addition, researchers have been studying various systems and proper cost estimates in an effort to reduce the uncertainty of these systems and the occurrence of disputes. However, there is no standard yet for social consensus. Meanwhile, The study on the classification system according to the recognition standard of accounting has been systematically studied. As a result, the concepts of accrual and cash basis are defined separately. The purpose of this study is to verify the possibility of applying the concept of 'accrual basis' to the Standard for calculation of prolongation cost. Therefore, As a result of analyzing the occurrence pattern of Job-site overhead cost, it is confirmed that actual costs can not be calculated by the cash-basis method. In particular, the implications of the necessity of the accrual-basis method should be more strictly indicated in the case of items such as indirect labor costs and welfare benefits. In addition, the contractor 's claim report and the appraisal report were examined. As a result, it was confirmed that the calculation situations of prolongation costs are biased to the cash-basis method. In this way, it is suggested that necessary to supplement the calculation standard of the actual costs from the point of view of accrual basis.

Socioeconomic Costs of Food-Borne Disease Using the Cost-of-Illness Model: Applying the QALY Method (식중독의 사회경제적 비용추정: 삶의 질 개념을 적용한 질병비용추정법을 이용하여)

  • Shin, Ho-Sung;Lee, Sue-Hyung;Kim, Jong-Soo;Kim, Jin-Suk;Han, Kyu-Hong
    • Journal of Preventive Medicine and Public Health
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    • v.43 no.4
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    • pp.352-361
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    • 2010
  • Objectives: This study estimated the annual socioeconomic costs of food-borne disease in 2008 from a societal perspective and using a cost-of-illness method. Methods: Our model employed a comprehensive set of diagnostic disease codes to define food-borne diseases with using the Korea National Health Insurance (KNHI) reimbursement data. This study classified the food borne illness as three types of symptoms according to the severity of the illness: mild, moderate, severe. In addition to the traditional method of assessing the cost-of-illness, the study included measures to account for the lost quality of life. We estimated the cost of the lost quality of life using quality-adjusted life years and a visual analog scale. The direct cost included medical and medication costs, and the non-medical costs included transportation costs, caregiver's cost and administration costs. The lost productivity costs included lost workdays due to illness and lost earnings due to premature death. Results: The study found the estimated annual socioeconomic costs of food-borne disease in 2008 were 954.9 billion won (735.3 billion won-996.9 billion won). The medical cost was 73.4 -76.8% of the cost, the lost productivity cost was 22.6% and the cost of the lost quality of life was 26.0%. Conclusions: Most of the cost-of-illness studies are known to have underestimated the actual socioeconomic costs of the subjects, and these studies excluded many important social costs, such as the value of pain, suffering and functional disability. The study addressed the uncertainty related to estimating the socioeconomic costs of food-borne disease as well as the updated cost estimates. Our estimates could contribute to develop and evaluate policies for food-borne disease.

A Linkage Method for the Life Cycle Cost Breakdown Structure through an Analysis of Boundary Conditions (경계조건 분석을 통한 LCCBS 연계방안)

  • Jeong, Jae-Hyuk;Kim, Tae-Hui
    • Journal of the Korea Institute of Building Construction
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    • v.13 no.4
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    • pp.321-332
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    • 2013
  • Costs and expenses are intertwined and incurred throughout an entire construction project, even from the pre-construction phase, and each phase has a different impact on the life cycle cost (LCC). However, the cost breakdown structure (CBS) is different in each phase of a building construction project, which makes it hard to reasonably calculate construction cost. For this reason, the boundary conditions were analyzed in this study based on the life cycle cost break structure (LCCBS). In addition, breakdown factors were analyzed based on the boundary conditions to derive a linkage method. The validity of the linkage method was verified through application to actual construction projects. Through the analysis, it was found that the problem of items being left out was reduced by more than 97.2 percent, and the work was done an average of 6 hours faster compared to the conventional method. It is expected that by applying the new LCC system, LCC will be both reduced and calculated in a more efficient manner.

A Study on the Estimation Method of Operational Delay Cost in Bus Accidents using Transportation Card Data (교통카드자료를 이용한 버스 사고 시 운행지연비용 산정 방법론에 관한 연구)

  • Seo, Ji-Hyeon;Lee, Sang-Soo;Nam, Doohee
    • The Journal of The Korea Institute of Intelligent Transport Systems
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    • v.17 no.5
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    • pp.29-38
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    • 2018
  • This study aims to propose a method for the estimation of operational delay cost using transportation card data in bus accidents. Average operational delay time from bus accidents was surveyed among 12 bus companies through an interview method. Then, the operational delay cost was estimated using actual traffic accident data and transportation card data. Results showed that average loss time per bus accident was found to be 45 minutes. In addition, total occupancy of 659 was estimated for the accidents investigated using transportation card data, resulting a total loss time of 494.25 hours. An estimated operational delay cost was 186.9 thousand won per accident, which was 6.37% of social agency cost. The magnitude of this number implied that operational delay cost may have a significant impact on traffic accident cost if included.

Implementation of Real-time Monitoring and Remote Control System Testbed based on Digital Twin (디지털 트윈을 활용한 실시간 모니터링 및 원격제어 시스템의 테스트베드 구현)

  • Yoon, Jung-Eun;Kim, Won-Suk
    • Journal of Korea Multimedia Society
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    • v.25 no.2
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    • pp.325-334
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    • 2022
  • Digital twin has the advantages of quality improvement and cost reduction, so it is widely applied to various industries. In this paper, a method to implement the major technologies of digital twin easily and quickly is presented. These include data management and relay servers, real-time monitoring applications including remote control interfaces, and direct connection protocols for video streaming. In addition, an algorithm for controlling a two-wheeled vehicle with a 2D interface is also proposed. The implemented system performs near real-time synchronization between the real environment and the virtual space. The delay time that occurs in remote control of the vehicle in the real environment was compared with the results of applying the proposed delay time reduction method. In addition, in the case of 2D interface-based control, an algorithm that can guarantee the user experience was implemented and applied to the actual environment and verified through experiments.

Verification of Weight Effect Using Actual Flight Data of A350 Model (A350 모델의 비행실적을 이용한 중량 효과 검증)

  • Jang, Sungwoo;Yoo, Jae Leame;Yo, Kwang Eui
    • Journal of the Korean Society for Aeronautical & Space Sciences
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    • v.50 no.1
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    • pp.13-20
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    • 2022
  • Aircraft weight is an important factor affecting performance and fuel efficiency. In the conceptual design stage of the aircraft, the process of balancing cost and weight is performed using empirical formulas such as fuel consumption cost per weight in estimating element weight. In addition, when an airline operates an aircraft, it promotes fuel efficiency improvement, fuel saving and carbon reduction through weight management activities. The relationship between changes in aircraft weight and changes in fuel consumption is called the cost of weight, and the cost of weight is used to evaluate the effect of adding or reducing weight to an aircraft on fuel consumption. In this study, the problems of the existing cost of weight calculation method are identified, and a new cost of weight calculation method is introduced to solve the problem. Using Breguet's Range Formula and actual flight data of the A350-900 aircraft, two weight costs are calculated based on take-off weight and landing weight. In conclusion, it was suggested that it is reasonable to use the cost of weight based on the take-off weight and the landing weight for other purposes. In particular, the cost of weight based on the landing weight can be used as an empirical formula for estimating element weight and optimizing cost and weight in the conceptual design stage of similar aircraft.

Kinematic Calibration Method for Redundantly Actuated Parallel Mechanisms (여유구동 병렬기구의 기구학적 보정)

  • 정재일;김종원
    • Proceedings of the Korean Society of Precision Engineering Conference
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    • 2002.10a
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    • pp.355-360
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    • 2002
  • To calibrate a non-redundantly actuated parallel mechanism, one can find actual kinematic parameters by means of geometrical constraint of the mechanism's kinematic structure and measurement values. However, the calibration algorithm for a non-redundant case does not apply fur a redundantly actuated parallel mechanism, because the angle error of the actuating joint varies with position and the geometrical constraint fails to be consistent. Such change of joint angle error comes from constraint torque variation with each kinematic pose (meaning position and orientation). To calibrate a redundant parallel mechanism, one therefore has to consider constraint torque equilibrium and the relationship of constraint torque to torsional deflection, in addition to geometric constraint. In this paper, we develop the calibration algorithm fir a redundantly actuated parallel mechanism using these three relationships, and formulate cost functions for an optimization algorithm. As a case study, we executed the calibration of a 2-DOF parallel mechanism using the developed algorithm. Coordinate values of tool plate were measured using a laser ball bar and the actual kinematic parameters were identified with a new cost function of the optimization algorithm. Experimental results showed that the accuracy of the tool plate improved by 82% after kinematic calibration in a redundant actuation case.

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Economic Analysis of Neighborhood Facility using the U-flanged Truss Hybrid Beam (U-플랜지 트러스 복합보를 사용한 근린생활시설의 경제성 분석)

  • Oh, Myoung Ho;Park, Sung Jin;Kim, Young Ho
    • Journal of Korean Association for Spatial Structures
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    • v.21 no.3
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    • pp.77-84
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    • 2021
  • In this study, In order to apply the U-flanged truss hybrid beam to the actual construction site, the structural design of the basic module of the middle and low-rise neighborhood living facilities was performed according to the Korea Design Standard, and the construction cost and construction period were compared with the traditional reinforced concrete structure system. As a result of analyzing the construction cost for the basic module, if the U-flanged truss hybrid beam and D-Deck slab system are used, the construction cost can be reduced by 86% compared to the traditional reinforced concrete structure system. In addition, as a result of analyzing the construction period for a floor area of 1,000m2, using the U-flanged truss hybrid beam and D-Deck slab system can save 2.0days in construction period compared to the traditional reinforced concrete structure system. Therefore, the U-flange truss hybrid beam can secure sufficient economic feasibility compared to the existing reinforced concrete method in terms of cost reduction and shortening of construction period.

Iterative mesh partitioning strategy for improving the efficiency of parallel substructure finite element computations

  • Hsieh, Shang-Hsien;Yang, Yuan-Sen;Tsai, Po-Liang
    • Structural Engineering and Mechanics
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    • v.14 no.1
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    • pp.57-70
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    • 2002
  • This work presents an iterative mesh partitioning approach to improve the efficiency of parallel substructure finite element computations. The proposed approach employs an iterative strategy with a set of empirical rules derived from the results of numerical experiments on a number of different finite element meshes. The proposed approach also utilizes state-of-the-art partitioning techniques in its iterative partitioning kernel, a cost function to estimate the computational cost of each submesh, and a mechanism that adjusts element weights to redistribute elements among submeshes during iterative partitioning to partition a mesh into submeshes (or substructures) with balanced computational workloads. In addition, actual parallel finite element structural analyses on several test examples are presented to demonstrate the effectiveness of the approach proposed herein. The results show that the proposed approach can effectively improve the efficiency of parallel substructure finite element computations.

Development and Application of Subway's Operating Cost Functions with Full Allocation Method (For Seoul, Incheon, Busan and Daegu) (완전배정방법을 이용한 도시철도 운행비용 모형의 정립과 적용 (서울, 인천, 부산, 대구지하철을 중심으로))

  • Song, Sun-Ah;Suh, Sun-Duck
    • Journal of Korean Society of Transportation
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    • v.22 no.7 s.78
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    • pp.41-48
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    • 2004
  • We may consider the inducement of demand to public transportation as a solution to relieve traffic congestion and pollution. Subway has merits as moving on schedule, transporting more people than bus. But subway is required a vast investment in the early stage of construction has a huge debt. So it runs into red figures, and on this account, services of subway are falling more and more. Development of subway's operation cost function is useful to understand structure of subway's operation and catch the relations of operation cost and actual results. In addition, we can present the policy that is a helpful to the operation as development of operation cost function. But there are short of studies about operation cost deal with a subway comparison with local train. Because local train has many lines and data, on the other hand, subway has one to four lines and less data. Most of previous studies sought the operation cost function of Seoul. So this study aimed to develop and apply the operation cost function of Seoul, Incheon, Busan and Daegu area using full allocation method. In this study, we considered the number of passengers, track-km, train-km, revenue as actual results. By appling the operation cost function, we compared the average cost of each city and confirmed the existence of economies of scale about the number of passengers, train-km.