• Management & Information Systems Review
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• v.2
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• Korean Journal of Construction Engineering and Management
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• v.6 no.5 s.27
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• pp.186-192
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• 2005

The purpose of this study is to find the reality of environmental management cost in construction projects and to suggest some policies in order that owners appropriate the environmental management cost reasonably in the construction budget for reducing the environmental pollution at job sites. We surveyed the actual state of appropriating and expending the environmental management cost over 122 construction sites. According to the results of the survey, while the appropriated rate of the environmental management cost was 0.59% of the total construction cost. the expended rate reached at 0.94%. When examining the antipollution facilities which were operated in job sites, the investment for equipment against air-pollution such as tire washer, dust-proof device was relatively higher than other antipollution equipment. As the method appropriating the environmental management cost, we concluded that a quantity-per-unit costing method is more reasonable than appropriating at a fixed rate of total construction cost considering that there is little correlation between total construction cost and the environmental management cost. To do so, antipollution facilities that must be examined at a design or estimation stage of a construction project should be prescribed by the law. Moreover, referenced cost data for the quantity-per-unit costing should be prepared and officially published.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.41 no.2
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• pp.151-159
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• 2021

Cost information in the Korean construction industry is mainly controlled by the government agencies. However, there have been wild-spread speculations among participants on the adequacy of these unit prices and difference with the actual market condition. Korean public-led unit prices are developed using mainly a top-down approach by a few designated public institutions. Due to the rapid fluctuations in market prices and high-volume of information, it is impossible for a few public institutions to properly consider market conditions. However, there are almost none private cost reference while many are available in other countries to supplement the public cost references. Needs for private cost references have recognized, and this study can be seen as a pilot study to support them. This study attempts to identify the problem areas of Korean cost references and to provide guidance by benchmarking other countries. This study has confirmed the need of developing market-driven cost references by employing a bottom-up approach in which a large number of various construction participants are fostered to provide their own cost information and share with others. It is envisioned that this study provides foundations for further study on the development on-line construction market platform based on abundant and appropriate cost information.

• Journal of the Korea Institute of Military Science and Technology
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• v.21 no.6
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• pp.767-775
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• 2018

To develop and check a Radar Processor Unit, checking the function and performance of the requirement is very important factor in developing Radar. General methods for verifying the Radar is simulation test, environment linkage test and field operation test, firstly, in case of requirement analysis phase, verify Radar algorithm and design by using mathematical method based simulation test method, and secondly, in case of unit test and integrated test phase, Test Equipment is set to simulate radar environment in the lab to verify radar function and performance. Lastly, field operation test phase is carried out to confirm the function and performance after it is mounted on the actual equipment. To successfully develop Radar Processor Unit, using the method of field operation test method after sufficient test cases are tested in radar environmental interlocking method in order to save cost and testing period and because of this reason, development of the Radar Processor Unit Test Equipment is becoming very important factor. In this paper, we introduce the concept of test equipment development and important factors in test equipment, which are target simulation, data processing and device interlocking.

• Journal of Distribution Science
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• v.13 no.8
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• pp.27-40
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• 2015

Purpose - Total Quality Management (TQM) has received significant attention and interest from a large number of organizations around the world in various industries. These organizations have tried to embody TQM concepts in areas such as engineering and product design, marketing, R&D, procurement, production, personnel, and product inspection. Research design, data, and methodology - This study presents an overview of the fundamentals of TQM and an in depth review of the obstacles to the successful implementation of TQM. Results - In order to control the cost of manufacturing, the tracking of the cost of quality (COQ) allows companies to capture the actual overall cost incurred in producing a unit of product or service. The study explores the reasons why companies track the COQ and ways to address it. Conclusions - Based on the results, COQ is one of the key performance indicators for making more accurate strategic decisions as well as a critical aspect of TQM. The study also presents a few popular quality improvement tools that have been widely used in organizations successfully implementing TQM.

• Korean Journal of Construction Engineering and Management
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• v.9 no.2
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• pp.182-189
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• 2008

In private and public construction works, cost estimation and site productivity management are based on designed labor quantities calculated by the Standard Quantities per Unit (SQU). The designed labor quantities are regarded as the basis for insurance costs and safety and environmental costs and also affect the progress measurement of construction works. Even though the designed labor quantities from the SQU has been considered to be different from actual labor quantities put to construction works, there is no research that empirically analyzes the statistical differences. This study analyzes actual labor quantities of form workers, steel-bar fabricators, concrete pourers in reinforced concrete works of the 43 apartment projects, and compares the actual labor quantities to labor quantities from the SQU. It goes further to scrutinize the critical reasons underlying the differences through a survey on 65 practitioners and interviews with 32 site managers and supervisors. The regression models of labor quantities of the apartment concrete work produced by the present study will contribute to reasonable construction contracts based on the past actual costs and practical site management by the actual labor quantities.

• Nuclear Engineering and Technology
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• v.55 no.4
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• pp.1244-1249
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• 2023

Recently, the Kingdom of Saudi Arabia (KSA) announced the development of first-of-a-kind(FOAK) and most advanced futuristic vertical city and named as 'The LINE'. The project will have zero carbon dioxide emissions and will be powered by clean energy sources. Therefore, a study was designed to understand which clean energy sources might be a better choice. Because of its nearly carbon-free footprint, nuclear energy may be a good choice. Nowadays, the development of very small modular reactors (vSMRs) is gaining attention due to many salient features such as cost efficiency and zero carbon emissions. These reactors are one step down to actual small modular reactors (SMRs) in terms of power and size. SMRs typically have a power range of 20 MWe to 300 MWe, while vSMRs have a power range of 1-20 MWe. Therefore, a study was conducted to discuss different vSMRs in terms of design, technology types, safety features, capabilities, potential, and economics. After conducting the comparative test and analysis, the fuel cycle modeling of optimal and suitable reactor was calculated. Furthermore, the levelized unit cost of electricity for each reactor was compared to determine the most suitable vSMR, which is then compared other generation SMRs to evaluate the cost variations per MWe in terms of size and operation. The main objective of the research was to identify the most cost effective and simple vSMR that can be easily installed and deployed.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.450-453
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• 2003

It is very important to examine and compare initial plan with earned value repeatedly in construction. For this purpose, progress measurement, which reflects the actual progress correctly, is required and it is necessary that accurate field data should be offered. To measure the progress, the entire project mutt be divided into unit works that have an accurate scope of work, and required information must be distributed to the all parties. Under the circumstances of domestic construction industry which focus on the specifications, progress measurement needs to reflect the information of schedule as well as cost that includes the quantity of unit work and construction expenses. Therefore this research proposes weighted method of progress measurement based on the information of cost and schedule.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2021.11a
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• pp.250-251
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• 2021

A subcontract work order is the basis of the construction process and consists of the root and trunk of the construction industry. The construction process through a subcontract work order is an important element of project success, and it is the basic unit of creating profit in the construction industry. Therefore, correct analysis and forecasting of subcontract work orders allow correct estimation of construction cost and profit which is the foundation of corporate decision making. This study has started to provide predictions of subcontractor's bidding-ratio for decision-making. Since the actual project data has been used in this study, the contribution level of the model is highly expected in actual field. The statistical confidential level of adjusted decision coefficient is concluded low because of limited sample numbers. However, its accuracy and confidence level can be increased through increasing sample numbers, considering more variables, and studying of reducing error.

• Journal of the Korean Society of Propulsion Engineers
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• v.10 no.2
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• pp.95-101
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• 2006

A fuel metering unit using PWM(Pulse Width Modulated) solenoid valve has some advantages such as low cost, small size and simple structure. The mathematical model and its experimental rig of the fuel metering unit using PWM solenoid valve and CPDV(Constant Pressure Drop Valve) for miniature turbo engines were constructed. As the results of simulation, some major parameters which have dominant effects on the performance were found. And the experimental results verified the validity of established model by showing the good agreement with the numerical simulation results. Hence, this system modeling could be used effectively in the actual development of a PWM fuel control system.