• 제목/요약/키워드: Actual cost for work performed

검색결과 25건 처리시간 0.035초

The Cost Monitoring of Construction Projects through Earned Value Analysis

  • Waris, Muhammad;Khamidi, Mohd Faris;Idrus, Arazi
    • Journal of Construction Engineering and Project Management
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    • 제2권4호
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    • pp.42-45
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    • 2012
  • In construction industry, the term 'procurement' is considered as a project based job where clients and contractors are always keen to observe performance indicators. These indicators represent financial and non-financial efficiency of project activities. Among these, the monitoring of financial indicators such as cost monitoring is an ongoing process and its importance cannot be undermined during the project life cycle. It can be monitored by using traditional approach of direct reporting of actual cost against budget. However, the comparison of budget versus actual spending does not indicate the worth of the work which is completed at any given time. This approach does not represent the true cost performance of the project. Because of these limitations, this paper discusses the applications of Earned Value Analysis (EVA) for cost monitoring of construction projects in Malaysia. Besides traditional approach, EVA is a three-dimensional approach that compares three cost indicators i.e. the budgeted value of work scheduled with the earned value of physical work completed and the actual cost of work completed. Therefore, cost monitoring by EVA is an objective measure of actual work performed. This paper uses a case study, an example application of EVA as a cost monitoring tool. This case study reaffirms the benefits of using EVA for project cash flow analysis and forecasting.

소규모 건축공사의 적정 실적공사비 단가보정 모델 개발 (Development of an Unit Cost Modification Model for Proper Actual Cost Data in Small Building Construction Projects)

  • 김강식;현창택;홍태훈;조성민;문현석
    • 한국건축시공학회지
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    • 제10권1호
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    • pp.81-89
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    • 2010
  • 정부는 2004년부터 원가산정체계를 실적공사비 중심으로 전환하였다. 이러한 실적공사비는 계약단가를 기준으로 산정되며, 현재 10억원 이상의 공공 건설공사에 적용되고 있다. 그러나 대형공사 위주의 평균단가로 구성되어 있는 실적공사비를 10억원 미만의 소규모 건축공사에 직접적으로 반영하게 됨으로써 소규모 건축공사의 실행금액이 계약금액 이상으로 증가되는 경우가 빈번히 발생하고 있다. 뿐만 아니라, 이에 따른 영업이익의 감소로 기업운영 및 생산성 등에 악영향을 미치는 등과 같은 여러 문제들이 야기되고 있다. 따라서 10억원 미만의 소규모 건축공사에 실적공사비를 적용하기 위해서는 사업의 규모 등을 반영할 수 있는 단가보정 방안이 있어야 한다. 이에 본 연구에서는 실적공사비를 10억원 미만의 소규모 건축공사에 적용하는데 발생할 수 있는 단가적용의 문제를 해결하기 위하여 실적단가를 보정할 수 있는 실적공사비 단가보정 모델을 개발하였다. 이 모델은 소규모 건축공사의 생산성과 적정한 이윤을 책정하는데 도움을 줄 수 있으며, 소규모 건설업체의 경영이 악화되는 것을 방지할 수 있을 것으로 판단된다. 그리고 발주처는 예산편성 시 현실성 있는 공사비를 확보할 수 있을 것으로 기대된다.

공동주택 공사의 현금흐름 예측 모델 개발에 관한 연구 (Development of a Cash Flow Forecasting Model for Housing Construction)

  • 장주환;김주형;지남용
    • 한국건축시공학회지
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    • 제12권3호
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    • pp.257-265
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    • 2012
  • 공동주택 건설사업에서 건설사들은 다수의 프로젝트를 동시에 수행하고 있으며, 최적의 공정관리와 자원투입으로 프로젝트의 현금흐름을 정확히 예측하는 것은 합리적 자금운용과 경쟁력 향상을 위하여 필수적이다. 기존의 현금흐름 예측 방법은 수입과 지출요소의 차이가 크게 발생하여 정확성이 낮아졌다. 본 연구는 K 건설사의 공동주택 공사관리 실태를 조사하여 현금흐름 예측의 문제점을 파악하였다. 기존의 원가관리 시스템의 개선을 위해 업무프로세스와 공사관리 시스템의 통합이 필요하였다. 현금흐름 예측모델 구축을 위해 수입과 지출요소 및 지출방법 등을 종합 현금흐름 예측창에 표시하였다. 또한, K사의 실시간 손익실행금액과 매출기성을 산정할 수 있는 TO-BE 업무 모델을 구축하여, 수입과 지출의 부정확한 요소를 배제한 현금흐름 예측 모델을 제안하였다.

금융환경 변동 하에서 실적가치 기법에 의한 함정건조사업 관리 방안 연구 (Study on Project Management Method of Naval Ship Building in Monetary Fluctuations)

  • 김형만;서관희;김수영
    • 대한조선학회논문집
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    • 제42권5호
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    • pp.542-549
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    • 2005
  • Naval ships are complex weapon systems which play the integrated performance by system integration of many kinds of weapon systems and their leading ships are usually not disposed after test and evaluation but militarised. Then, strict project management is required for naval ship building projects by identifying problems early and by taking prefer measures in time against unexpected situations encountered in the process of the projects. EVMS is a project management system which can manage the schedule and the budget of a project concurrently and estimate the project's time duration and the cost at project completion. In this paper, the applicability and usefulness of WMS is studied for a assumed navai ship building project, in the environment of monetary fluctuations such as price index, wage increase rate and exchange rate.

철근작업자의 품질기준 인지 실태 조사 (A Study on the Actual Conditions of Quality Standards Recognition of Rebar Workers)

  • 이병윤;최오영;한병민;김광희
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2009년도 춘계 학술논문 발표대회 학계
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    • pp.243-246
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    • 2009
  • Importance of quality control is gradually increasing in the construction. And the reber work is very important things which influence in safety and durability of the building and accounts for about 9.8% of the total cost. Although reber work is important, quality control of the rebar work is still performed by attitude and experience of worker. Therefore, it is very important to quality achievement effort and quality standards recognition of rebar worker for quality sophistication in the construction. Some papers have dealt with the quality control in construction. But there was no study for actual conditions of quality standards recognition of rebar workers. The purpose of this study is to survey the actual conditions of quality standards recognition of rebar workers and to analyze difference of consciousness of administrator and worker. The result are : there id difference of consciousness of worker and administrator, workers work without knowing quality standard.

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A Suggestion of Contingency Guidelines According to ISDC Based on Overseas Contingency Data

  • Minhee Kim;Chang-Lak Kim;Sanghwa Shin
    • 방사성폐기물학회지
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    • 제20권4호
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    • pp.541-550
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    • 2022
  • When decommissioning nuclear power plant (NPP), the first task performed is cost estimation. This is an important task in terms of securing adequate decommissioning funds and managing the schedule. Therefore, many countries and institutions are conducting continuous research and also developing and using many programs for cost estimation. However, the cost estimated for decommissioning an NPP typically differs from the actual cost incurred in its decommissioning. This is caused by insufficient experience in decommissioning NPPs or lack of decommissioning cost data. This uncertainty in cost estimation can be in general compensated for by applying a contingency. However, reflecting an appropriate standard for the contingency is also difficult. Therefore, in this study, data analysis was conducted based on the contingency guideline suggested by each institution and the actual cost of decommissioning the NPP. Subsequently, TLG Service, Inc.'s process, which recently suggested specific decommissioning costs, was matched with ISDC (International Structure for Decommissioning Costing)'s work breakdown structure (WBS). Based on the matching result, the guideline for applying the contingency for ISDC's WBS Level 1 were presented. This study will be helpful in cost estimation by applying appropriate contingency guidelines in countries or institutions that have no experience in decommissioning NPPs.

치과기공물(齒科技工物) 원가계산(原價計算)에 관(關)한 실증적(實證的) 연구(硏究) (An Empirical Study on the Cost Finding of Dental Laboratory Products in a University Hospital)

  • 백석현
    • 대한치과기공학회지
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    • 제16권1호
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    • pp.78-104
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    • 1994
  • Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

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서울시 철도터널 건설공사의 공사계측비 분석 및 개선방안 연구 (A Study on Analysis of Construction Monitoring Cost and Improvement Measures of Railway Tunnel Construction in Seoul)

  • 우종태
    • 한국재난정보학회 논문집
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    • 제19권1호
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    • pp.18-30
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    • 2023
  • 연구목적: 본 연구는 서울시 철도터널 건설공사의 공사계측비 분석 및 개선방안을 도출하여 건설계측의 신뢰향상으로 계측기술 발전에 기여한다. 연구방법:공사계측비의 설계 및 계약 현황, 공사계측비의 적용 현황 및 분석, 안전관리비와 품질관리비 분석, 이를 개선하기 위해 계측관리용역에 대한 대가 산정기준 적용 확대와 발주처에서 직접 발주하는 방안을 제시한다. 연구결과: 그동안 건설공사에 포함하여 발주하던 계측관리용역을 입찰참가자격 사전심사를 통하여 발주처에서 계측업체를 직접 선정하여 계측을 수행하면 계측 품질을 높이고 정확한 계측데이터 확보가 가능하다. 결론:계측관리용역에 대한 대가 산정기준은 시공사에서 하도급으로 수행하게 되는 순공사비 내에 포함하는 방식이 아닌 발주처 직접 발주로 엔지니어링진흥법에 따른 실비정액가산방식과 지반조사 표준품셈의 계측관리비 산출기준의 적용을 확대해야 한다.

도로포장 및 유지공사 표준품셈 개정 방법에 대한 연구 (A Study on the Standard of Cost Estimation in the Construction of Pavement and Maintenance)

  • 정대권;태용호;안방률;조윤호
    • 한국도로학회논문집
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    • 제11권1호
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    • pp.85-94
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    • 2009
  • 실적공사비 적산방식은 품셈견적, 실측견적, 단가견적, 및 총액견적 등 매우 다양하다. 표준품셈은 공공기관 및 민간기관의 공사비 책정기준이 되는 자료이다. 본 논문에서는 도로공사에 이용되는 기존 품셈견적의 문제점을 개선하기 위해 현장조사를 실시하고 분석하였으며 그 결과로 각 공종에 대한 실측견적 방법을 통계적 방법을 통해 제시하였다. 또한, 기존 품셈과 실측품셈을 공사단위의 비교를 통해 제안된 품셈이 보다 간단한 견적 작성을 가능하게 하고 보다 현실적인 공사금액을 산출함을 알 수 있었다. 본 연구에서는 보조기층의 Case-Study를 통하여 각 방식별 장단점을 가시적으로 비교해 보았다. 실측품셈으로 적용하였을 경우, 계산과정은 기존품셈의 50%로 축소되었으며 1일 1장비 사용으로 기존의 1일미만 장비 사용에 대한 편차가 보완되었다. 또한 품셈만을 이용하여 공정의 시공내용을 짐작하고 이를 바탕으로 공정계획이나 인력투입계획 등을 수립할 수 있었다.

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목표 ZMP 궤적 기반 휴머노이드 로봇 이족보행의 최적 관절궤적 생성 (Optimal Joint Trajectory Generation for Biped Walking of Humanoid Robot based on Reference ZMP Trajectory)

  • 최낙윤;최영림;김종욱
    • 로봇학회논문지
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    • 제8권2호
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    • pp.92-103
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    • 2013
  • Humanoid robot is the most intimate robot platform suitable for human interaction and services. Biped walking is its basic locomotion method, which is performed with combination of joint actuator's rotations in the lower extremity. The present work employs humanoid robot simulator and numerical optimization method to generate optimal joint trajectories for biped walking. The simulator is developed with Matlab based on the robot structure constructed with the Denavit-Hartenberg (DH) convention. Particle swarm optimization method minimizes the cost function for biped walking associated with performance index such as altitude trajectory of clearance foot and stability index concerning zero moment point (ZMP) trajectory. In this paper, instead of checking whether ZMP's position is inside the stable region or not, reference ZMP trajectory is approximately configured with feature points by which piece-wise linear trajectory can be drawn, and difference of reference ZMP and actual one at each sampling time is added to the cost function. The optimized joint trajectories realize three phases of stable gait including initial, periodic, and final steps. For validation of the proposed approach, a small-sized humanoid robot named DARwIn-OP is commanded to walk with the optimized joint trajectories, and the walking result is successful.