• 제목/요약/키워드: Break-even analysis

검색결과 136건 처리시간 0.031초

화상해석에 의한 기계윤할 운동면의 작동상태 진단 (Operating Condition Diagnosis of the Lubricated Machine Moving Surface by Image Analysis)

  • 박흥식
    • Journal of Advanced Marine Engineering and Technology
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    • 제23권1호
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    • pp.79-87
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    • 1999
  • The most part of the faculty drop a trouble and damage of machine equipment even if whatever cause they break out take place at local and trifling place and the factor dominating their trouble is due to wear debris occurred in the lubricated machine moving surface. This study has been car-ried out to identify morphology of wear debris on the lubricated machine moving system by means of computer image analysis. Namely the wear debris contained in lubricating oil extracted from movable machine equipment will be filtered through membrane filter(void diameter 0.45${\mu}m$) and will be analyzed with its data information such as 50% volume diameter aspect roundness and reflectivity. Morphological characteristic of wear debris is easily distinguished by four shape parameters it is necessary to divide small class of every 100 wear debris in total wear particles in order to distinguish morphological characteristic of wear debris more easily by computer image analysis. We are sure that operation condition diagnosis of the lubricated machine moving surfaces is possible by computer image analysis.

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에너지산업 분야 탄소배출권의 적정 발행가격 분석 (Optimal Issuance Price of Carbon Credits in the Energy Industry)

  • 임성수
    • 산업융합연구
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    • 제22권6호
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    • pp.13-23
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    • 2024
  • 본 연구에서는 에너지산업 부문의 CER 발행가격의 적정 수준은 어느 수준인지를 배출권가격의 불확실성을 고려한 실물옵션 기법을 통하여 추정하였다. 분석결과 UNFCCC에서 2012년 12월부터 2021년 말까지 등록한 에너지산업 부문 CDM 사업의 손익분기점은 개별사업별로 CO2톤당 0.64-36.69유로로 나타났다. NPVw/o CER+ NPVCER≥0일 때 손익분기점에 도달하는 배출권가격은 평균 12.10유로이며, NPVw/o CER+ NPVCER ≥ 옵션가치일 때 손익분기점에 도달하는 배출권가격은 평균 12.63유로로 추정되었다. 한편, 사업의 불확실성을 경감하기 위해 실물옵션을 적용한 옵션가치는 톤당 1-5 유로 수준에서는 약 19%, 톤당 5-10유로 수준에서는 약 11%, 톤당 10-15유로 수준에서는 약 5%만큼의 불확실성 경감으로 인한 배출권가격의 상승효과가 있는 것으로 분석되었다. 투자자, 사업시행자, 잠재적 의무감축기업으로 대표되는 온실가스 감축 사업 주체들이 본 연구 결과를 참고할 경우 그간 에너지부문에서 시행됐던 온실가스 감축 사업의 개별사업별 발행가격을 확인할 수 있어 사업투자 의사결정에 유용할 수 있다.

원격진료시스템의 경제성 분석 (Economic Appraisal of Telemedicine)

  • 이해종;채영문;조재국;최형식
    • 보건행정학회지
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    • 제6권1호
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    • pp.85-109
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    • 1996
  • Telemedicine can increase accessibility to advance medical technology at the university hospital for community residents living in a remote area. This paper focused on the economic evaluation of telemedicine to identify important factors influencing costs and benefits and to understand how these factors can be changed to improve economic performance of the telemedicine. When the telemedicine project currently operating in Korea was evaluated based on the traditional cost-benefit analysis, the results showed a heavy net loss wiht a B/C ration of 0.56. As several values were added to the analysis based on the Information Economics approach, B/C ratios steadly increased. When the saving of medical expenses from the early detection of diseases was taken into a consideration, the ration exceeded the break-even point. >From the sensitivity analysis, a number of patients and the cost for equipment and communication were found to be the key factors for influencing economic performance of telemedicine.

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무지개송어 양식업의 경제성 분석 (An Economic Analysis of Rainbow Trout(Onchorhynchus mykiss) Aquaculture Farms)

  • 백진이;박경일
    • 수산해양교육연구
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    • 제28권5호
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    • pp.1280-1289
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    • 2016
  • This study aims to conduct economic analysis of the Rainbow Trout (Onchorhynchus mykiss) aquaculture farms in Korea. The analysis was performed based on farming cost, market price of the species and fishermen's income. We estimated the farms' economic feasibility using return on sales, the NPV, the IRR and the break-even point. The result indicated that while the profitability depends on current aquaculture production performance and market situation, the business operation is up to price and aquaculture production of species. According to sensitivity analyses of price and yield, aquaculture business becomes poorer with lower price and production.

Simulation of Multiple Steam Generator Tube Rupture (SGTR) Event Scenario

  • Seul Kwang Won;Bang Young Seok;Kim In Goo;Yonomoto Taisuke;Anoda Yoshinari
    • Nuclear Engineering and Technology
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    • 제35권3호
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    • pp.179-190
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    • 2003
  • The multiple steam generator tube rupture (SGTR) event scenario with available safety systems was experimentally and analytically evaluated. The experiment was conducted on the large scaled test facility to simulate the multiple SGTR event and investigate the effectiveness of operator actions. As a result, it indicated that the opening of pressurizer power operated relief valve was significantly effective in quickly terminating the primary-to-secondary break flow even for the 6.5 tubes rupture. In the analysis, the recent version of RELAP5 code was assessed with the test data. It indicated that the calculations agreed well with the measured data and that the plant responses such as the water level and relief valve cycling in the damaged steam generator were reasonably predicted. Finally, sensitivity study on the number of ruptured tubes up to 10 tubes was performed to investigate the coolant release into atmosphere. It indicated that the integrated steam mass released was not significantly varied with the number of ruptured tubes although the damaged steam generator was overfilled for more than 3 tubes rupture. These findings are expected to provide useful information in understanding and evaluating the plant ability to mitigate the consequence of multiple SGTR event.

Access to Education for the Children of Sex Workers in Bangladesh: Opportunities and Challenges

  • Shohel, M. Mahruf C.
    • Child Studies in Asia-Pacific Contexts
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    • 제3권1호
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    • pp.13-31
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    • 2013
  • The children of sex workers in Bangladesh are denied even the most basic human rights. This article is based on recent research focused on the children of sex workers in the context of their everyday lives. The study focused on access to education and how education could be a vehicle for them to break the vicious cycle of exploitation. This was a mixed method interpretative study which employed qualitative and quantitative approaches, but in this paper only qualitative data which was generated through in-depth interviews and focus group discussions is used. Data was collected from sex workers, their children, teachers and NGO workers who participated in the study. Information has been collected for analysing the expectation of the children of sex workers and hope for the future, and the opportunities available to them during their schooling. Thematic analysis technique was used to understand the challenges and barriers faced by the children of sex workers in fulfilling their educational aspirations. The lives of the children of sex workers are marginalised by the mainstream society. Though it is very difficult to break the vicious cycle of exploitation, this research finds that education may be a stepping stone for them to create a better future. However, it is argued that the children of sex workers need income generating vocational and technical education to enable them to earn and support their family. Policy recommendations have been made in order to achieve Education For All targets and Millennium Development Goals, and to provide a second chance for these vulnerable young people to have a better life.

현금흐름모형 고찰에 의한 확장모형의 개발 및 적용 (Development and Implementation of Extension Models Based on the Review of Cash Flow Models)

  • 최성운
    • 대한안전경영과학회지
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    • 제15권4호
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    • pp.435-448
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    • 2013
  • The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

원자력 배관의 공학적 파단전누설 해석을 위한 균열열림변위 계산 (Crack Opening Displacement Estimation for Engineering Leak-Before-Break Analyses of Pressurized Nuclear Piping)

  • 허남수;김윤재;장윤석;양준석;최재붕
    • 대한기계학회논문집A
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    • 제28권10호
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    • pp.1612-1620
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    • 2004
  • This study presents methods to estimate elastic-plastic crack opening displacement (COD) fur circumferential through-wall cracked pipes for the Leak-Before-Break (LBB) analysis of pressurized piping. Proposed methods are based not only on the GE/EPRI approach but also on the reference stress approach. For each approach, two different estimation schemes are given, one for the case when full stress-strain data are available and the other fur the case when only yield and ultimate tensile strengths are available. For the GE/EPRI approach a robust way of determining the Ramberg-Osgood (R-O) parameters is proposed, not only fur the case when detailed information on full stress-strain data is available but also for the case when only yield and ultimate tensile strengths are available. The COD estimates according to the GE/EPRI approach, using the R-O parameters determined from the proposed R-O fitting procedures, generally compare well with the published pipe test data. For the reference stress approach, the COD estimates according to the method based on both full stress-strain data and limited tensile properties are in good agreement with pipe test data. In conclusion, experimental validation given in the present study provides sufficient confidence in the use of the proposed method to practical LBB analyses even though when information on material's tensile properties is limited.

Work Sampling을 이용한 병원급식의 작업분석과 생산성에 관한 연구 (A Study on Work Analysis and Productivity of Food Service in Hospitals using Work Sampling)

  • 안태현;이숙영
    • 한국식품조리과학회지
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    • 제8권1호
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    • pp.31-41
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    • 1992
  • This study has made use of the work sampling for work analysis and productivity of food service institutions centering on 3 general hospitals of 400∼600 beds and centralized service system in Seoul. The results were as flollows; 1. In the mean work percent of dietitians: The indirect work functions marked the highest, as it was 22.0% for the direct work functions, 57.4% for the indirect work functions and 20.6% for the delays. Among the indirect work functions, the decreasing order was original clerical (38.1%), instruction or teaching (8.5%), conference or interview (8.5%), and appraisal (2.3%). 2. In the mean work percent of clerical personnels: The direct work functions (67.2%) marked the highest. Among those, routine clerical was 64.3%, and receiving was 2.8%. 3. In the mean work percent of workers: The direct work functions (77.4%) marked the highest. Among those, the decreasing order was service (24.7%), cooking (22.5%), cleaning (18.2%), and transportation (10.3%). 4. Work percent per labor hour: Dietitians usually continued to work even during the lunch time. In case of clerical personnel working in turn, work percent was high even during the lunch time, however in the other case, it was very low. It was shown that the workers had lunch and break time after every their service. 5. The number of meals served per labor hour were 6.3 meals, and labor time spent per served meal 9.8 minutes.

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Safer Zone Analysis for Multiple Investment Alternatives on the Total-Cost Unit-Cost Domain

  • Kono, Hirokazu
    • Industrial Engineering and Management Systems
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    • 제11권1호
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    • pp.11-17
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    • 2012
  • Along with the recent trend toward increasing variety and shorter life of products in the market, evaluation of risk for economic investment alternatives is of practical importance in manufacturing companies. This paper assumes that each alternative is composed of demand volume and unit sales price as income factors, and unit variable cost and fixed cost as expense factors. The paper assumes that these four factors move worse from the originally expected values, toward the direction of decreasing profit. Values of these four factors are also assumed to fluctuate from year to year over the entire multi-period. By applying the analysis of the breakeven points to each of the four factors, safer area against these changes is represented on the two dimensional domain called normalized total-cost unit-cost domain. A practical numerical example is analyzed to verify the validity of the proposed method.