• 제목/요약/키워드: Budgeting Method

검색결과 53건 처리시간 0.021초

PRICE모델을 이용한 적정 획득비용 추정 방안 (A Study on Proper Acquisition Cost Estimation Using the PRICE Model)

  • 한현진;강성진
    • 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.

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건축공사 현장의 환경관리비 실태 조사 (An Investigation of Environmental Management Costs in the Construction Sites)

  • 김성진;김재준
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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    • pp.588-591
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    • 2004
  • 최근, 사람의 생활가치관이 경제적 발전보다는 삶의 질적 향상으로 변화함에 따라 환경친화적인 건설에 대한 요구가 점차 증가하고 있다. 또한 소음 진동과 같은 건설공해에 대한 민원이 급증하고 있는 추세에 있다. 건설공사에서 건설오염을 완전히 제거하는 것은 불가능 하지만 그 발생을 최소한으로 줄이려는 노력이 필요하다. 이러한 문제를 풀기 위해 먼저 프로젝트 계획단계에서부터 환경관리비용이 적절하게 계상되어야 한다. 그러나 현재 법규상의 계상기준 및 항목 설정에 문제점들이 발생하여 효과적으로 환경관리비용이 계상되지 않고 있다. 이에 본 연구에서는 건축건설현장 78곳의 실적자료를 바탕으로 하여 환경관리비 사용 실태를 조사 분석 하였다.

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소방공무원 국가직화에 따른 소방특별회계 설치 의의와 개선방안 연구 (Research on the Significance and Improvement of Installation of Special Account for Fire Fighting Officials according to the Nationalization of Fire Fighting Officials)

  • 박남권;함승희
    • 한국재난정보학회 논문집
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    • 제17권2호
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    • pp.218-225
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    • 2021
  • 연구목적과 방법: 소방공무원 국가직화에 따른 다양한 변화 중 소방재정 분야에 주목을 하고, 소방특별회계가 당초 취지와 목적에 맞게 안정적으로 정착될 수 있도록 관련 법령 및 실태 등의 분석을 통해 개선방안을 제시하였다. 연구결과: 소방정책사업비가 소방특별회계 설치의 당초 취지에 부합하여 온전히 소방사업에 사용되어질 수 있도록 인건비에 대한 이중적인 편성기준 개정하는 한편, 예비비의 편성 기준인 "예산총액의 100분의 1 이내 규정"에서 예산총액에 인건비를 포함하고 있어 계속적으로 예비비 편성규모가 증가될 것으로 판단되는바 예비비 편성에 있어 '예산총액'이 아닌 '사업비 총액'으로 변경하는 등의 개선이 필요하다. 결론: 소방특별회계 내의 소방정책사업비가 당초 취지와 목적에 부합하여 편성되고 집행될 수 있도록 예산편성 기준과 규모와 관련해 제도개선이 필요하며, 이를 통해 더욱 안정적인 소방조직의 운영과 소방서비스의 질 향상이 필요하다.

Multiobjective Decision Model with Consideration of Flexibility in Sequential Capital Budgeting

  • Min, Kye-Ryo;Park, Kyung-Soo
    • 한국국방경영분석학회지
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    • 제7권1호
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    • pp.53-80
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    • 1981
  • This paper explores a rational investment decision model in sequential capital allocation process under capital rationing. A method is proposed for measuring the new investment decision factor which is the flexibility that describes the future availability of invested funds. This flexibility is important in sequential decision process. Also presented is a multiobjective (MO) decision model into which flexibility is incorporated with the profit and risk factors. The effectiveness of this criterion is compared with the expected present value and the mean-semivariance criteria through a simulation model.

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스케치업을 활용한 3D 건축모델링 및 물량산출 (3D Architecture Modeling and Quantity Estimation using SketchUp)

  • 김민규;엄대용
    • 예술인문사회 융합 멀티미디어 논문지
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    • 제7권6호
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    • pp.701-708
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    • 2017
  • 건축공사는 설계단계에서 도면을 바탕으로 예상되는 비용이 산정되며, 소요예산의 책정과 예산에 합당한 효율적 공사 방안을 찾게 된다. 정확한 물량산출과 예산책정은 공사의 수익성 여부를 판단하는 척도 중 하나로 매우 중요하다. 하지만 이러한 과정이 대부분 인력이나 2D 도면에 의존하여 수행되기 때문에 오차가 발생하기 쉬웠고, 자동화가 가능한 BIM(Build Information Modeling) 프로그램은 매우 고가이기 때문에 현장에서 적용하기 어려운 시점이다. 이에 본 연구에서는 3차원 모델링 소프트웨어인 스케치업을 이용하여 3D 건축모델링을 수행하고, 물량산출을 할 수 있는 방법론을 제시하고자 하였다. 연구 결과, 건축물의 2D 도면을 이용하여 효과적으로 3D 모델링을 수행하였으며, 모델링 결과를 기반으로 2D 도면과 3D 모델링을 통한 물량산출의 차이를 산출할 수 있었다. 연구를 통해 스케치업을 활용한 3D 모델링과 물량산출이 기존의 2D 산출식의 오류를 방지할 수 있다는 가능성을 제시하였다. 지속적인 연구를 통해 연구방법의 활용성이 검증된다면 건축 모델링과 물량산출 업무 효율성 증가에 크게 기여할 것이다.

추계적 EVMS 기반 예비비 산정 방법론 (Contingency Estimation Method based on Stochastic Earned Value Management System)

  • 곽한성;최병윤;이창용;이동은
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2018년도 춘계 학술논문 발표대회
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    • pp.72-73
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    • 2018
  • The accuracy of contingency estimation plays an important role for dealing with the uncertainty of the financial success of construction project. Its' estimation may be used for various purposes such as schedule control, emergency resolve, and quality expense, etc. This paper presents a contingency estimation method which is schedule control specific. The method 1) implements stochastic EVMS, 2) detects a specific timing for schedule compression, 3) identifies an optimal strategy for shortening planned schedule, 4) finds a probability density function (PDF) of project cost overrun, and 5) estimates the optimal contingency cost based on the level of confidence. The method facilitates expeditious decisions involved in project budgeting. The validity of the method is confirmed by performing test case.

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국내 소프트웨어 개발사업에 적합한 기능점수규모 예측방법에 관한 연구 (A Study on Estimating Function Point Count of Domestic Software Development Projects)

  • 박찬규;신수정;이현옥
    • 경영과학
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    • 제20권2호
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    • pp.179-196
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    • 2003
  • Function point model is the international standard method to measure the software size which is one of the most important factors to determine the software development cost. Function point model can successfully be applied only when the detailed specification of users' requirements is available. In the domestic public sector, however, the budgeting for software projects is carried out before the requirements of softwares ere specified in detail. Therefore, an efficient function point estimation method is required to apply function point model at the early stage of software development projects. The purpose of this paper is to compare various function point estimation methods and analyse their accuracies in domestic software projects. We consider four methods : NESMA model, ISBSG model, the simplified function point model and the backfiring method. The methods are applied to about one hundred of domestic projects, and their estimation errors are compared. The results can used as a criterion to select an adequate estimation model for function point counts.

Comparative Profitability of Women Dominated Fish-based Livelihood Activities in Southwest, Nigeria

  • Mafimisebi, T.E.;Ikuemonisan, E.S.;Mafimisebi, O.E
    • 융합경영연구
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    • 제3권3호
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    • pp.7-23
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    • 2015
  • Women are more disadvantaged than men in many fronts and this confines them to informal sector livelihood activities. Any attempt to improve women's economic status will require information on the organization, cost and returns to investment in the livelihood activities in which they predominate. This is the issue for this study which compared yield performance in artisanal fishing and fresh fish marketing. Primary data collected through multi-stage sampling method were analyzed using inferential statistics, budgeting and regression models. Empirical findings revealed that about 75.0% of fisher folks either had no formal education or acquired only primary school education while 50.0% of marketers had secondary school education. The budgeting model revealed fisher-folks' and marketers' annual net profit to be N2,882,626.00 and N640,227.00, respectively. Profit from fishing was significantly higher than that of fish marketing. At 53.2% for fishing and 40.3% for marketing, returns to investment was better in fishing. Regression model results showed the significant factors influencing returns to each livelihood strategy to include fishing ground, distance covered and years of experience. The major constraint faced by operators of both livelihoods groups was insufficient credit. Despite this, the livelihood strategies were shown to be profitable ventures which contributed to households' consumption expenditure. Organizing women informal sector operators into groups to enhance access to government support and formal credit are recommended for improving livelihood strategy performance.

Rational budgeting approach as a nutrient management tool for mixed crop-swine farms in Korea

  • Reza, Arif;Shim, Soomin;Kim, Seungsoo;Ahn, Sungil;Won, Seunggun;Ra, Changsix
    • Asian-Australasian Journal of Animal Sciences
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    • 제33권9호
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    • pp.1520-1532
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    • 2020
  • Objective: Due to rapid economic return, mixed crop-swine farming systems in Korea have become more intensive. Intensive farming practices often cause nutrient surpluses and lead to environmental pollution. Nutrient budgets can be used to evaluate the environmental impact and as a regulatory policy instrument for nutrient management. This study was conducted to select a nutrient budgeting approach applicable to the mixed crop-swine farms in Korea and suggest an effective manure treatment method to reduce on-farm nutrient production. Methods: In this study, we compared current and ideal gross nutrient balance (GNB) approaches of Organisation for Economic Co-operation and Development and soil system budget (SSB) approach with reference to on-farm manure treatment processes. Data obtained from farm census and published literature were used to develop the farm nutrient budgets. Results: The average nitrogen (N) and phosphorus (P) surpluses were approximately 11 times and over 7 times respectively higher in the GNB approaches than the SSB. After solid-liquid separation of manure, during liquid composting a change in aeration method from intermittent to continuous reduced the N and P loading about 50% and 47%, respectively. Although changing in solid composting method from turning only to turning+aeration improved the N removal efficiency by 30.5%, not much improvement in P removal efficiency was observed. Conclusion: Although the GNB approaches depict the impact of nutrients produced in the mixed crop-swine farms on the overall agricultural environment, the SSB approach shows the partitioning among different nutrient loss pathways and storage of nutrients within the soil system; thus, can help design sustainable nutrient management plans for the mixed cropswine farms. The study also suggests that continuous aeration for liquid composting and turning+aeration for solid composting can reduce nutrient loading to the soil.

공공부문 하드웨어 규모산정 지침 활용 활성화 방안에 대한 연구 - 제도적 측면을 중심으로 - (The Role of Government A Study on Utilization Method of Hardware Sizing Guidelines in Public Sector - In aspect of institutional viewpoint -)

  • 최광돈;정해용;나종회
    • 디지털융복합연구
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    • 제4권1호
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    • pp.73-81
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    • 2006
  • In this study, It is suggested how to utilize hardware capacity sizing system for WEB, WAS, OLTP server's CPU, memory, and disk capacity by its user reasonably. To achieve goal of this study, we presented specific approaches in aspect of institutional viewpoint. The result of this study can be reflected gradually in the guideline of informatization related budgeting by MPB(Ministry of Planning and Budget) and e-government supporting program.

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