• Electronics and Telecommunications Trends
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• v.16 no.5 s.71
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• pp.136-142
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• 2001

본 연구에서는 통신산업에서 사용되는 비용추정 방법론을 조명하고, 새로운 방법론을 제시하고 있다. 통신산업에서 적정 비용산정작업은 매우 중요한 작업 중 하나이지만, 전통적인 산업과 달리 통신산업 특유성질로 인하여 비용산정이 매우 힘든 것이 사실이다. 본 연구에서는 기존의 비용추정방법과 다르게 Neural Network Model을 비용추정방법으로 사용함으로써 통신산업 비용추정기법으로 간단하고 이론적 측면에서 더 적합한 방법을 제시하였다.

• Electronics and Telecommunications Trends
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• v.16 no.5 s.71
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• pp.161-166
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• 2001

초고속 인터넷가입자의 급증에 따라 이들을 수용하기 위해 ISP들은 자체망 구축에 심여를 기울이고 있지만 중복.과잉투자라는 문제점이 제기됨에 따라 기존에 구축된 유선망을 효율적으로 사용할 수 있는 필요성이 제기되었다. 이를 위해 가입자선로 세분화(Local Loop Unbundling: LLU)하여 공동활용 할 수 있도록 하는 방안이 추진중이다. 이에 본 고는 LLU의 원가산정방법인 Bottom up 형태의 LRIC 모형을 산정하기 위한 가입자망 재설계 방법을 살펴보았다.

• International Journal of Control, Automation, and Systems
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• v.4 no.3
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• pp.281-292
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• 2006

The design and implementation of Generalized Minimum Variance control laws for nonlinear multivariable systems that can include severe nonlinearities is considered. The quadratic cost index minimised involves dynamically weighted error and nonlinear control signal costing terms. The aim here is to show the controller obtained is simple to design and implement. The features of the control law are explored. The controller obtained includes an internal model of the process and in one form is a nonlinear version of the Smith Predictor.

• Journal of the military operations research society of Korea
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• v.28 no.1
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• pp.67-82
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• 2002

In this paper, we consider a rule of application of PRICE(Parametric Review of Information for Costing and Evaluation) model to the environment of Korean defense industry. The PRICE model which is a computer model to estimate the cost of an acquisition program, was developed for the regulation of defense acquisition program in the United States. Therefore, it is essential for us to figure out how we can adopt it under our defense acquisition regulations. We will give an alternative method to apply the PRICE model to the mapping problem between two regulations.

• Journal of the Korean Institute of Landscape Architecture International Edition
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• no.1
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• pp.213-218
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• 2001

To many developing countries like China, the practical way to constant development of city construction is low consuming. The basic methods of low-cunsuming landscape construction: 1) Low building consumption: Decreasing construction quantity. Using low-costing material. Designing low-consuming landscape. Reusing of building material. 2) Low energy consumption: Decreasing water consumption. Consuming and enrichment of earth fertilizer. Decreasing electrical consumption. 3) Low maintenance: Adapting natural material. Using local plants. Special design to decrease maintaining. Because of many reasons, China has not yet adapting Low-consuming Landscape Construction.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 1999.11a
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• pp.87-92
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• 1999

통신사업의 경쟁체제가 활성화됨에 따라 통신정책상 상호접속정책 및 제도가 차지하는 중요성은 점점 증가하고 있다. 특히 접속료산정방식은 사업자간 이해관계가 첨예하게 대립하는 분야로서, 보다 공정하고 합리적인 방식의 도입에 대한 검토가 활발히 이루어지고 있다. 최근에는 경제적 효율성을 보다 감안한 접속료산정방식인 장기증분비용방식을 도입한다는 취지하에 장기증분비용모형에 대한 연구가 활발히 이루어지고 있다. 일본우정성은 2000년 장기증분비용방식의 도입을 목표로 금년 9월 일본의 장기중분비용모형의 최종안을 발표하였다. 본고에서는 일본의 장기증분비용모형의 구성과 내용에 대해 분석하고 있다.

• Korean Journal of Construction Engineering and Management
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• v.13 no.4
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• pp.78-88
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• 2012

As worldwide efforts to reduce global warming gases, the construction Industry is endeavoring to diminish carbon dioxides emissions. Especially, by introducing the LCA methodology to the industry, A variety of related studies to measure the emission of carbon dioxides have been conducted. However, when the conventional LCA methodology is applied to the construction projects, some limitations have been reported. To overcome the restrictions derived from the industry characteristics, this research suggested the Activity-based LCA model by applying the Activity-based Costing (ABC), which breaks down the whole life cycles into more detailed stages. By implementing the newly developed model, forecasting accuracy of $CO_2$ emission was elevated, and the critical control points on carbon dioxides were established. Through the case study of aluminium curtain-wall system, this research verified the usefulness of the Activity-based LCA.

• Health Policy and Management
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• v.23 no.2
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• pp.124-131
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• 2013

Background: This study aimed to measure the opportunity income by identifying the economic length of stay (ELOS) which is the intersection point of daily revenue and cost on appendectomy and pneumonia cases. Methods: The research subjects were 460 patients of appendectomy and 606 patients of pneumonia, discharged from a general hospital between July 1, 2009 and June 30, 2010. ELOS calculated with both of total revenue on diagnosis-related group (DRG) and fee-for service (FFS). The cost is calculated by activity-based costing system of the hospital. Results: Average length of stay (ALOS) of appendectomy was 4.48 days and its average revenue per case were 1,710,215 (1,989,105) won by DRG (FFS). The variable cost was 491,262 won which was 28.7% (24.7%) of DRG (FFS) total revenue. And 97.2% of the total variable cost was incurred within 2 days from admission. The ELOS was 4 (5) days in DRG (FFS). Shortening three days (two days) would increase opportunity income 52.0% (82.2%) in DRG (FFS). ALOS of pneumonia case was 4.86 days and its average revenue per case were 489,448 (761,426) won by DRG (FFS). The variable cost was 27,230 won which was 5.6% (3.6%) of DRG (FFS) total revenue. Thirty-eight point nine percent of the daily variable cost was incurred in discharge date. The ELOS was 2 (4) days in DRS (FFS). Shortening three days (one day) would increase opportunity income 27.6% (37.2%) in DRG (FFS). Conclusion: The ELOS would be used by strategic index for achieving minimum profit and developing the ways to get there. But we also should not pass over that the opportunity income obtained by the reducing ALOS may cause some problem of quality.

• Korean Journal of Construction Engineering and Management
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• v.13 no.2
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• pp.3-10
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• 2012

The current enforcement regulation of "Construction Technology Management Act" prescribes calculation standard of environmental preservation cost in construction site. According to this standard, environmental preservation cost is calculated by using the quantity-per-unit costing method or applied fixed rate on direct cost. However, when calculated by using the quantity-per-unit costing method it is few items to put in the budget according to standard of construction estimate and in the case of using the fixed rate on direct cost it is not considering various characteristics of the construction site. Therefore, it is needed a improvement plan of estimating method and management system for environmental preservation cost. In this study, it surveyed the actual state of the environmental preservation cost according to magnitude of project, site location, anti-pollution facilities and etc. over 38 road projects. The research reported in this paper environmental preservation cost was variously distributed over construction sites. Thus it needs to estimating method and management system to consider characteristics of construction site for environmental preservation cost.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.