• Title/Summary/Keyword: COSTING

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

  • Minhee Kim;Chang-Lak Kim;Sanghwa Shin
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.20 no.4
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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.

Development of a Web Based Diligence and Indolence Management System (웹 기반 근태관리 시스템 개발)

  • Cho, Sung-Mok
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.13 no.9
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    • pp.1845-1850
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    • 2009
  • Generally, small and medium scale enterprises have conventionally been performing diligence and indolence management by hand, but many of them have been recently costing a lot of money for their diligence and indolence management and security maintenance. But yet, they have annoying sides due to the initial stage cost for the introduction of the system which is consisted of a terminal for reading a card, an RFID card, an administrative sewer and an application program for the diligence and indolence management as well as the insufficiency of the fixing skill being able to cope with the problems originating from hardware and software troubles. For this reasons, we developed a new diligence and indolence management system that the initial stage cost is moderate because it is needless to purchase a new server and to issue a new card, and the operation and management of the system is convenient because an RFID card reader communicates with a central administrative server in IDC(Internet Data Center) over internet for the diligence and indolence management.

The Linkage Strategies Between Productivity Metrics and Financial Accounting Metrics in TPM and PAC Activities (TPM, PAC 활동에서 생산성지표와 재무회계 지표의 연계방안 전략)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.15 no.3
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    • pp.151-161
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    • 2013
  • This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

Development of Reversing the Usual Order of Somatic Cell Nuclear Transfer in Mice

  • Kang, Ho-In;Sung, Ji-Hye;Roh, Sang-Ho
    • Journal of Embryo Transfer
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    • v.26 no.1
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    • pp.85-89
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    • 2011
  • Somatic cell nuclear transfer (SCNT) is a useful tool for reproducing genetically identical animals or producing transgenic animals. Many reports have demonstrated that the efficiency of animal cloning by SCNT requires reprogramming of the somatic nucleus to a totipotent like-state. The SCNT-related reprogramming might mimic the natural reprogramming process that occurs during normal mammalian development. However, recent evidence indicates that the reprogramming event by SCNT is incomplete. In this study, the traditional SCNT procedure (TNT) was modified by injecting donor nuclei into recipient cytoplasm prior to the enucleation process to expose the donor nucleus before removing the karyoplast containing the chromosomes of the oocytes which might possess additional reprogramming factors, and this modified technique was named as reversing the usual order of SCNT (RONT). Other procedures including activation and in vitro culture were the same as TNT. Contrary to expectations, the rate of blastocyst development was not different significantly between RONT and TNT (8.6% and 7.9%, respectively). However, duration of micromanipulation performed by the same technician and equipments was remarkably reduced because the ruptured oocytes after nuclear injection were excluded from the enucleation process. This study suggests that RONT, a simplified SCNT protocol, shortens the duration of SCNT procedure and this less time-costing protocol may enable the researchers to perform murine SCNT easier.

Cost Effectiveness of Interventions to Promote Screening for Colorectal Cancer: A Randomized Trial

  • Misra, Swati;Lairson, David R.;Chan, Wenyaw;Chang, Yu-Chia;Bartholomew, L. Kay;Greisinger, Anthony;Mcqueen, Amy;Vernon, Sally W.
    • Journal of Preventive Medicine and Public Health
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    • v.44 no.3
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    • pp.101-110
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    • 2011
  • Objectives: Screening for colorectal cancer is considered cost effective, but is underutilized in the U.S. Information on the efficiency of "tailored interventions" to promote colorectal cancer screening in primary care settings is limited. The paper reports the results of a cost effectiveness analysis that compared a survey-only control group to a Centers for Disease Control (CDC) web-based intervention (screen for life) and to a tailored interactive computer-based intervention. Methods: A randomized controlled trial of people 50 and over, was conducted to test the interventions. The sample was 1224 partcipants 50-70 years of age, recruited from Kelsey-Seybold Clinic, a large multi-specialty clinic in Houston, Texas. Screening status was obtained by medical chart review after a 12-month follow-up period. An "intention to treat" analysis and micro costing from the patient and provider perspectives were used to estimate the costs and effects. Analysis of statistical uncertainty was conducted using nonparametric bootstrapping. Results: The estimated cost of implementing the web-based intervention was $40 per person and the cost of the tailored intervention was $45 per person. The additional cost per person screened for the web-based intervention compared to no intervention was $2602 and the tailored intervention was no more effective than the web-based strategy. Conclusions: The tailored intervention was less cost-effective than the web-based intervention for colorectal cancer screening promotion. The web-based intervention was less cost-effective than previous studies of in-reach colorectal cancer screening promotion. Researchers need to continue developing and evaluating the effectiveness and costeffectiveness of interventions to increase colorectal cancer screening.

A Study on Compass Residences Development in NYC -Focusing on the Characteristics of Development Structure & Financing- (뉴욕시 컴파스 레지던스 개발에 대한 분석적 고찰 -개발의 구조적 특징 및 재원조달방식을 중심으로-)

  • Lee, Woo-Hyoung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.1
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    • pp.785-792
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    • 2015
  • The purpose of this study is to analyze Compass Residences Development, also known as West Farms Development, in Bronx. NYC as a case study focusing on the characteristics of business structure and financing methodologies for affordable housing development. The case, costing total of $350M, is considered as the most notable long-term phased development of affordable housings in NYC by utilizing abandoned post-industrial site and multi-layered financing from various governmental subsidies, which is mainly LIHTC in conjunction with Tax-Exempt Bond with various other financing programs. The study may provide suggestive implications possibly related to the new Public Rental Housing Provision Plan that Seoul Metropolitan City announced recently. Moreover, will contribute to diversifying methodologies applied at domestic public rental housing development.

Comparison of the Methods of Zona Pellucida Removal and Inner Cell Mass Isolation for the Generation of Parthenogenetic Embryonic Stem Cells in HanWoo Cattle

  • Kim, Dae-Hwan;Park, Sang-Kyu;Kim, Se-Woong;Jung, Yeon-Gil;Roh, Sang-Ho
    • Journal of Embryo Transfer
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    • v.26 no.2
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    • pp.111-115
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    • 2011
  • In general, zona pellucida (ZP) of the blastocyst has to be removed first, then either isolated the inner cell mass (ICM) or ZP-removed whole blastocyst, which is then cultured on the feeder layer to induce ICM outgrowth for the generation of embryonic stem cells (ESC). However, it is unclear whether ICM isolation before seeding on feeder layer is beneficial or not because the interaction between ICM and trophoblasts may affect cellular growth and/or pluripotency during the culture on the feeder. In the present study, two ZP removal methods (mechanically by splitting with a 28-gauge needle versus chemically by the treatment of acid-Tyrode's solution) and two ICM isolation methods (ZP-free whole blastocyst seeding versus mechanical isolation of ICM) were evaluated for the efficient isolation and culture of putative parthenogenetic bovine ESC. The number of maintained outgrown colonies was counted in each experimental group. As the result, mechanical removal of ZP with a needle and followed by whole ZP-free blastocyst seeding on feeder cells tended to attach more on the feeder layer and resulted in more outgrown colonies with its simple and less time-costing benefits. Currently we are generating ESC lines in HanWoo cattle by using this method for initial outgrowth of the parthenogenetic bovine blastocysts.

Estimates of Cases and Social Economic Costs of Foodborne Salmonellosis in Korea (우리나라에서 발생한 실제 살모넬라 식중독환자수 추정 및 사회경제적 손실비용 추계)

  • 박경진;노우섭
    • Journal of Food Hygiene and Safety
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    • v.13 no.3
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    • pp.299-304
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    • 1998
  • From 1993 to 1996, 1,500 cases of foodborne disease was reported annually in Korea. Salmonellosis were 55.1% of the reported bacterial fordborne disease cases. However, in general, it is estimated that the reported incidence of salmonellosis represents less than the real incidence. This study showed that salmonellosis estimates 177,000 cases (about 150 times of reported cases) costing 5.9 billion won in Korea. Only medical costs and productivity losses were included in the estimate of costs of the 177,000 cases estimated to occur in 1996. This estimates were considerably difference to U.S.A. in cases and costs, but not significantly difference in cases/population (%), expense/GDP (%). Understanding the social economic costs of foodborne disease will be endorsed risk assessment as a necessary method for evaluation and improving food safety regulatory programs in Korea.

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Identification on Risk Factors of Outsourcing for Calculating Costs in Defense Industry Using AHP Technique (AHP 기법을 활용한 방위사업 원가산정 아웃소싱 수행간 리스크요인 식별)

  • Kim, Ki-taek;Shim, Sang-Ryul
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.20 no.4
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    • pp.857-865
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    • 2016
  • It has been four years after outsouring to private outsourced institute about calculating the costs on defense industry was commenced. Although the objectivity and reliablity has been improved somewhat, there were also a negative view of spending more time and money such as a costing official re-calculates the costs on the results by out-sourced institute. Therefore I want to study on countermeasure about the risks according to the importance by analysing a priority with deriving susceptible risk factors from the outsourced institute's conduct of calculating the costs in defense industry through this study. The purpose of this study contributes to the reduction of defense budget, a guarantee of the reasonable profit for defense suppliers and the improvement the effective strength of an army with a smooth supply procurement by managing the risks in advance about the conduct regarding to the outsourcing for calculating costs on defense materials in the future.

A Study on the Cost Estimation Model in the military logistics- Focus on the military clothing (국방 물류비용 추정 모델에 관한 연구 - 육군 피복류 중심으로 -)

  • Park, Jin-Woo;Kang, Sung-Jin
    • Journal of the military operations research society of Korea
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    • v.32 no.2
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    • pp.1-20
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    • 2006
  • In modern marketing environment, we are more interested in logistics as industrial structure is complicated and globalized. Most companies focus on reducing the cost price. So a lot of companies study on cost estimation logistics. However, it Is very difficult to estimate the cost of logistics. Thus they mainly use linear method such as the simple distance of transportation. This study defines the cost of logistics, structure & network of military logistics and proposes the costing estimation model in the logistics. We apply to battle shoes which are the main clothing in the military. In the result, we found some differences on the rate of cost structure between military and civil companies. This study can be used directly to the decision making for optimal military logistics alternatives and contribute to the efficient operation of military budget.