• 한국안전학회지
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• 제33권2호
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• pp.68-75
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• 2018

The safety management cost system under the Construction Technology Promotion Act has contributed greatly to the prevention of construction accidents according to the chronological changes and social demand, but various problems have been pointed out. The biggest problem is that the safety management cost is earmarked very low because other items of safety management costs except for the safety inspection are not appropriately included in the actual construction site. Furthermore, it has been pointed out that it is difficult to settle the orderer due to the lack of specific use criteria. Therefore, in order to secure the proper safety management cost, this study is to estimate the actual cost by using of specification, quantity, material cost, labor cost for each type of the safety management item The results of this study were compared with the 71 cases of safety management costs in the safety management plan. In addition, analysis of unclear or unnecessary items in the current safety management cost and criteria and suggestions for improvement are provided. It is hoped that the results of this study will contribute to the rational safety management rate calculation.

• Journal of Nutrition and Health
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• 제36권5호
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• pp.528-535
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• 2003

The purposes of this study were: 1) to investigate the operational and financial characteristics of contract-managed high school food services in Seoul, 2) to analyze the financial performance of high school food services 3) to develop guidelines for meal pricing and facilities investment costs. From Oct to Nov 2001, questionnaires were mailed to 249 high schools that were managed by contract food service companies. A 40.2％ response rate was recorded. The results of this study were as follows: 1. Student enrollment in high schools run by contract-managed food services was 1,518, with a 68.5％ participation rate in the school lunch program. The average meal price was 2,141 won. 2. Based on the income statement analysis, average total sales were 410,440,504 won and average net profit was 16,098,558 won. 3. The optimum food cost per meal was 1,200-1,300 won per meal, calculating using the methods of conversion factor, RDA (Recommended Daily Allowance), and nutrient exchange unit. 4. Guidelines for meal pricing were developed using the modified actual pricing method based on facilities investment cost, number of meals and food cost. The ratio of labor cost, general management expenses and ordinary profit were adopted from the schools with liability. The food cost, depreciation and interest cost were calculated based on unit meal. 5. The guideline for facilities investment was developed based on the number of meals, meal price and food cost. The guideline included the maximum facilities investment cost paid by the contract food service management company. (Korean J Nutrition 36(5): 528∼535, 2003)

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2008년도 추계학술대회 및 정기총회
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• pp.460-463
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• 2008

This study tries to apply standard cost accounting model to evaluate the cost of workflow instances. Previous studies mainly focus on matching workflow activities into the elements of Activity based costing in order to assign cost drivers, but rarely examine how to evaluate their instance cost. In this study, we estimate unrealized standard cost from workflow model, and realized cost from accomplished instances. On running, workflow engine cumulates cost of finished activities and it enables to monitor the difference between the target cost and the actual cost dynamically at each step of workflow processes. We implemented a prototype which shows that the proposed work can evaluate effectively the cost of various workflow patterns.

• 한국ITS학회 논문지
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• 제4권3호
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• pp.9-22
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• 2005

교통망에서 경로의 총 통행비용은 통행비용과 인지비용으로 구분된다. 출발지와 도착지간에 상이하게 인지되는 비용을 고려하여 경로를 탐색하는 것은 전체경로를 열거해야 하는 문제 때문에 현실 적용에 한계가 있다. 따라서 현재 활용되고 있는 첨단교통정보체계(ATIS)에서 경로정보를 제공할 때 통행비용 만을 고려하여 경로를 탐색하는 기법을 적용하는 것이 일반적이다. 본 연구는 경로열거문제 없이 상이한 링크인지비용을 반영하는 최적 및 K 경로탐색기법을 제안한다. 이를 위해 링크를 경로의 최소단위로 정의하고, 따라서 두 링크의 비교가 경로의 비교로 확대되는 링크표지기반경로탐색기법을 활용하며, 도착지를 기반으로 후방향 최적링크인지경로트리를 구축한 후 출발지기반으로 전방향 최적의 링크총비용 경로트리를 구축하는 수식과 알고리즘을 제안한다.

• 한국국방경영분석학회지
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• 제27권1호
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• pp.10-27
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• 2001

This paper deals with the application of PRICE model in estimating the proper acquisition cost for weapon budgeting phase. The PRICE(Parametric Review of Information for Costing and Evaluation) Hardware model is a computerized method for deriving cost estimates of electronic and mechanical hardware assemblies and systems. The model can be used in obtaining not only initial cost estimates in conceptual phase, but also detailed cost estimates in budgeting phase depending on available historical and empirical data. We analyzed first step cost estimate parameters and derived cost equations using PRICe output dta. Using weight and complexity, We can find cost variation. Sensitivity analysis shows that cost increases exponentially as complexity increases exponentially as complexity increases. We estimated KAAV\`s (Korea Amphibious Assault Vehicle) production cost using the PRICE model and compare with engineering cost estimates which is based on actual production data submitted by the production company. The result shows that tow estimates are close within $\pm2%$ differences.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.901-913
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• 2021

This study examines the factors that influence the actual usage of mobile shopping applications among Generation Y (Gen Y) users in Thailand, determined by behavioral intention, compatibility, perceived cost, perceived ease-of-use, perceived usefulness, perceived risk, and personal innovativeness. The researcher carried out the analysis based on a quantitative approach and used a non-probability sampling as the convenience sampling tool. A total of 502 Gen Y respondents who experienced using the top-four ranking mobile shopping applications in Thailand were invited to participate in the study. The Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) were used to analyze the model fit, reliability, and validity of the variables. The primary result revealed that perceived usefulness has the strongest positive significant effect on behavioral intention, followed by personal innovativeness and compatibility. Conversely, the perceived cost has a significant negative influence on behavioral intention. Besides, perceived ease-of-use has a significant positive effect on perceived usefulness. The direct relationship between perceived usefulness and behavioral intention is, however, insignificant. Similarly, the result showed no effect of perceived risk towards behavioral intention. Finally, the result also revealed that behavioral intention determined the actual usage of mobile shopping applications of Gen Y users in Thailand.

• 한국건설관리학회논문집
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• 제18권2호
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• pp.30-37
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• 2017

공기연장과 관련한 많은 연구에도 불구하고 국내 공공 공사의 공기연장 추가간접비 산정방법에 대한 구체적인 연구가 없어 쟁점이 심화되고 있다. 또한 명확한 산정기준이 마련되지 않아 산정방식이 여러 가지로 혼용되고 있으며 타당성을 갖는 산정방식에 대한 고찰을 담은 연구가 없는 실정이다. 특히 장기계속계약에서의 휴지기발생시 추가간접비와 관련된 연구는 전무하다. 본 연구는 공사기간 동안 발생하는 비용의 패턴을 고려하여 국내 공공 공사의 특성을 반영한 공기연장 간접비 산출 방식을 제시하기 위해 현행 공기연장 간접비 산정 기준을 고찰하고 실태를 조사한 후 실제 사용되는 산정방식을 모형사례에 적용하여 그 산출결과를 비교 고찰하였다. 그 결과를 통해 기존 산정방식에 대한 문제점을 고찰하였으며, 기존 산정방식의 문제점을 고찰하는 과정에서 장기계속계약공사의 휴지기로 인한 추가간접비 산정에 적합한 산정방식인 '공사중지기간 총 실비산정방법'을 제시하였다.

• 한국항해항만학회지
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• 제35권7호
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• pp.589-596
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• 2011

Terminal market has rapidly crashed and market rates have taken a sharp plunge. The substantial throughput decrease resulted from the world economic downturn has been a finishing blow to the terminal operators in Busan. Every terminal operator is taking cost saving as its first priority and accelerating structural reform and downsizing. Under the desperate situation, the need of effective cost analysis would be highly required to effectively control operation cost and to develop new services to satisfy the different needs of the customers. Furthermore, terminal operators could reduce unnecessary activities and concentrate their resource on the more cost-effective process through the operation cost analysis. In order to suggest a new framework of the cost control of container terminals, this paper seeks to analyze terminal costs based on ABC approach by processing actual data.

• 수산경영론집
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• 제7권1호
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• pp.27-41
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• 1976

The results analyzed of the actual state of the stow net fisheries based on the cost expended in 1975 areas follows; The total cost of this fisheries will be 1, 672, 238 won; the production cost, 1, 588, 060 won (95%) ; the material cost in proportion to total cost (100%)408, 480won (24.4%);the labour cost, 1, 006, 480 won (60.2%) ; the expenses, 173, 100won(10.4%)and the commission and the interest payment, 84, 178won(5%). As above the commission and the interest payment doesn't need to be paid much, but only production cost should be paid in case of small scale inshore fisheries. The cost per unit of caches (per Kg) becomes 12 won, the ratio cost of sales (83.4%), the ratio of profit, 16.%. According to the adove, in case of the powered vessel; it shows a tendency of spending too much expenses owing to excessive payment of oil. And in case of nonpowered vessels, it shows a tendency of spending less expenses but still get much gains, due to the fact that the commission and the interest payment are less, and none is paid for fuel procurement.

• 한국산학기술학회논문지
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• 제10권10호
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• pp.2803-2809
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• 2009

국내 건설업계는 자체 엔지니어링 기술 확보 및 높은 수준의 건설사업 관리기술의 보유와 더불어 사업초기 단계에서 해당 프로젝트의 경제적 타당성 평가를 수행할 수 있는 능력이 절실히 요구되어진다. 시설물의 설계 및 시공 기술은 최근의 국제 시장에서 수주를 위해서는 반드시 필요한 부분이며 수익을 창출할 수 있는 사업수행을 위해서는 사업초기단계부터 사후유지관리까지의 연속적인 건설사업 관리기술이 요구되어진다. 건설사업 관리기술은 프로젝트 시작단계에서부터 운영 유지관리 단계까지 단계별로 발생하는 비용에 대해 얼마나 경제적이고 효율적으로 관리하느냐에 따라 프로젝트의 성공여부를 결정짓는 역할을 한다. 이러한 단계별 비용항목의 체계적인 분석을 위해 본 연구에서는 국내 하수처리장을 대상으로 프로젝트 전반에 걸친 비용흐름 및 요소를 조사하였다. 특히 국내 하수처리시설의 유지관리비 DB를 조사하여 데이터 모델링을 수행하였고, 실적 DB의 불확실성을 고려하여 불확실성 해소를 위해 몬테카를로 시뮬레이션 방법을 이용하여 타당성 평가를 위한 평가 목적별(처리공법, 운영 주체 등) 유지관리비 예측 추세선을 제시하고자 하였다.