• Journal of Nutrition and Health
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• v.20 no.6
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• pp.442-455
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• 1987

The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.379-390
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• 2020

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

• JSTS:Journal of Semiconductor Technology and Science
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• v.12 no.4
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• pp.397-404
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• 2012

Thermal generation by power dissipation of the highly integrated System on Chip (SoC) device is irregularly distributed on the intra chip. It leads to thermal increment of the each thermally different region and effects on the propagation timing; consequently, the timing violation occurs due to the misestimated number of buffers. In this paper, the timing budgeting methodology considering thermal variation which contains buffer insertion with wire segmentation is proposed. Thermal aware LUT modeling for cell intrinsic delay is also proposed. Simulation results show the reduction of the worst delay after implementing thermal aware buffer insertion using by proposed wire segmentation up to 33% in contrast to the original buffer insertion. The error rates are measured by SPICE simulation results.

• Journal of the military operations research society of Korea
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• v.25 no.2
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• pp.44-61
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• 1999

Cost estimation has posed a significant challenge to estimators, planners, and managers in both government and military. Considerable historical evidence shows that accurate cost estimation has been difficult to achieve across a wide range of projects, including weapon systems. This paper introduces new cost estimating concept, CAIV(Cost As an Independent Variable) and a cost estimating case study using PRICE model, computer aided parametric estimating models(CAPE) for K1 tank cost estimate. CAIV concept is to set realistic but aggressive cost objectives easily in each acquisition program and to achieve cost, schedule, and performance objectives considering various managing risks with a project manager and industry teams. The Price model is one of computer aided cost estimating models and widely used in U.S. defense system analysis as a tool for CAIV. We analyze theories, inputs, outputs of the PRICE model and present a case study for K1 tank to estimate costs in requirement and concept phase, program and budgeting phase, and life cycle phase. Finally we obtain results that the Price model can be used in various phases of PPBEES depending upon available data and time.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2018.05a
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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.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.7-18
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• 1983

In this paper, I have approached the problem of scheduling that can be reasonably cost down and duration down in the tenement house by using PERT/CPM technics. The tenement house of 'M' construction company consistute 78 element workings in total. I made out the net-work scheduling through 78 element workings, after calculating by computer, G-COS 101, I reduced the duration and cost by MCX, and then enforced from the least cost slope to six times. Resulty, I attained PERT/CPM scheduling for construction scheduling ; a) Make Possible the effectiveness budgeting control b) How the scientific materials c) Make possible the reasonably decision making d) Strengthen the material control by relevance of element workings e) Make possible the duration down through the least cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.5 no.6
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• pp.21-32
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• 1982

The Ministry of the Energy and Resources is planning to invest a great deal of public funds in the energy conservation measures in order to conserve the energy. This study aims at applying the project scheduling model, especially to the energy conservation measures. In the study, we develop the project scheduling model, which is based on the modified Rorie-Savage problem. And the model is applied to the X-enterprise, which is one of the leading metal industry in the nation. The result shows that the model enables the top management to choose the set of projects which promises the largest profit among the entire projects. It appears that the proposed policy of the study is more profitable than the existing policy which is namely based on the qualitative consideration.

• Journal of Appropriate Technology
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• v.6 no.1
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• pp.65-78
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• 2020

This paper deals with challenges of Mongolian government regarding Economic Development Plan (hereafter EDP). EDP has a long history, appearing first in the socialist countries, then in European countries following the European Reconstruction Plan after the Second World War, and then in many developing countries after they gained independence from the colonial rule. Major challenges of the Mongolian EDP are largely related to the absence or lack of integrated approach. We will propose a new integrated framework based on the approach suggested by UNDP. The new framework consists of 5 core areas; 1) institutions and governance, 2) evidence-based and empirically backed policy options, 3) development of budgeting and financial system, 4) and monitoring and evaluation (M&E), 5) capacity development. In order to identify challenges in Mongolia, the new integrated approach was applied to diagnose current states. To understand current states of EDP in Mongolia, survey regarding EDP in Mongolia was conducted for the 43 officials of Ministry of Finance. The same approach was applied for Five-Year Economic Development Plans in Korea to compare performances with EDP in Mongolia. On the basis of comparative analysis of EDPs in Mongolia and Korea, some lessons are suggested.

• Journal of the Korean Society of Systems Engineering
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• v.19 no.1
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• pp.91-106
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• 2023

Multidimensional efforts such as budgeting, organizing, and institutionalizing are being carried out for the adoption of defense AI. However, there is little interest in eliminating duplication of defense resources that may occur during the AI adoption. In this study, we propose a theoretical conceptual model to optimize duplication of AI technology that may occur during the AI adoption in the vast defense field. For a systematic approach, the JCA of the US DoD and system abstraction method are applied, and the IMO logical structure is used to decompose AI requirements and identify duplication. As a result of analyzing the effectiveness of our conceptual model through six example defense AI requirements, it was found that the amount of requirements of data and AI technologies could be reduced by up to 41.7% and 70%, respectively, and estimated costs could be reduced by up to 35.5%.

• Asian-Australasian Journal of Animal Sciences
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• v.33 no.9
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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.