• Title/Summary/Keyword: COSTING

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Mobile Device NDF(No Defect Found) Cost Estimation (모바일 디바이스의 원인불명고장에 관한 비용 추정)

  • Lee, Jewang;Lee, Jungwoo;Han, Chang Hee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.44 no.2
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    • pp.102-114
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    • 2021
  • NDF (No Defect Found) is a phenomenon in which defects have been found in the manufacturing, operation and use of a product or facility, but phenomenon of defects is not reproduced in the subsequent investigation system or the cause of the defects cannot be identified. Recently, with the development of the fourth industrial revolution, convergence of hardware and software technologies in various fields is spreading to products such as aircraft, home appliances, and mobile devices, and the number of parts is increasing due to functional convergence. The application of such convergence technologies and the increase in the number of parts are major factors that lead to an increase in NDF phenomena. NDF phenomena have a significant negative impact on cost, reliability, and reliability for both manufacturers, service providers and operators. On the other hand, due to the nature of NDF phenomena such as difficult and intermittent cause identification and ambiguity in judgment, it is common to underestimate the cost of NDF or fail to take appropriate countermeasures in corporate management. Therefore, in this paper, we propose a methodology for estimating NDF costs by the PAF model which is a quality cost analysis model and ABC (Activity Based Costing) technique. The methodology of this study suggests a detailed procedure and the concept to accurately estimate the NDF costs, using ABC analysis, accounting system information, and IT system data. In addition case studies have validated the methodology. We think this could be a valid methodology to refer to when estimating the cost of other parts. And, it is meaningful to provide important judgment information in the decision-making process based on quality management and ultimately reduce NDF costs by visualizing them separately by major variable factors.

Cost Calculation of the Implementation Project for the Management of Total Maximum Daily Loads (수질오염총량관리 시행계획 이행평가 사업의 대가산정 방안에 관한 연구)

  • Kim, So Hee;Baek, Song Yi;Jung, Na-ria;Hyun, Jae-Myung
    • Ecology and Resilient Infrastructure
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    • v.9 no.3
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    • pp.174-182
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    • 2022
  • The existing cost calculation standard for the implementation project to manage total maximum daily loads calculates cost by considering the area scale and the population based on the basic cost. This method renders it difficult to calculate cost when the detailed characteristics of a business are considered. Therefore, in this study, we proposed a costing method that applied the standard fee calculation, reflecting the area scale, a number of human and livestock, wastewater discharge facilities, etc. And, through the review of related order cases, the suitability of factors affecting the implementation project is verified and the appropriateness of the cost calculation method is verified.

Anaerobic Direct Seeder Engineering Component of the Rice Anaerobic Seeding Technology

  • Borlagdan, Paterno C.
    • Proceedings of the Korean Society for Agricultural Machinery Conference
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    • 1996.06c
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    • pp.1009-1020
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    • 1996
  • Direct-seeded rice can have comparable yield with transplanted rice if its inherent problems can be solved. It is a labor-saving technology and can significantly reduce production cost because seedling nursery , pulling , and transplanting are omitted. Turnaround time between cropping is reduced hence the possibility of a third annual crop. But direct-seeded rice is very vulnerable to pest attack (by birds, rats, and golden snails), desiccation, weed infestation, and prone to lodging resulting to unstable crop establishment and inconsistent yield. These problems can be solved by anaerobic seeding (sowing pre-germinated seeds under the soil). It requires precise seed placement into the soil to optimize its benefits. We developed a four-row anaerobic direct seeder (US $ 200 commercial price) for this purpose . It consist of a structural framework mounted with a drum -hopper metering device, flotation type drivewheels, spring-loaded and adjustable furrow closers, and furrow open rs, and a plastic rainguard. It can sow in line pre-germinated seeds into the soil thus permitting the use of mechanical weeders for a chemical-free weed control. Its performance was comparable with the Japanese two-row anaerobic seeder (costing US$400) in terms of seed placement and crop establishment. It was tested with five cultivars. Seeding rate varied from 38 kg/ha to 80kg/ha. Crop establishment ranged from 64 to 99 percent while grain yield varied from 3.0 t/ha to 5.4t/ha. A six-row anaerobic seeder was also developed and adapted to a powertiller for increased capacity , field efficiency , and easier operation. The anaerobic seeder is useful to farmers shifting to direct seeding to reduce rice production cost and to researchers conducting agronomic studies in direct-seeded rice. Blueprint of the machine is available free of charge from IRRI.

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Analysis of ABC Success Factors Affecting Construction Project Performance (건설프로젝트 성과에 영향을 미치는 ABC 성공요인 분석)

  • Shin, Young-Su;Cho, jin-Ho;Kim, Byung-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.23 no.3
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    • pp.56-65
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    • 2022
  • This study tried to identify the key success factors of ABC by identifying the influence of ABC's success factors on project performance and analyzing the moderating effect of communication. For this purpose, factors applicable to construction projects were extracted through case studies related to the success factors of ABC, an activity-based financial management technique. The survey method was conducted as an online survey method using the Delphi method. For statistical analysis, frequency analysis and factor analysis were performed with SPSS Statistic 20, and hypothesis testing was performed with SmartPLS 2.0. As a result of the analysis, it was found that linkage with quality initiatives affects not only ABC's success factors on project performance, but also communication moderation effects. It was confirmed that linkage and communication with quality initiatives are the most important key success factors for ABC's success. Based on the results of this study, it is expected that if ABC and quality management are well linked, it will be effective in improving project performance.

Study on the mixing performance of mixing vane grids and mixing coefficient by CFD and subchannel analysis code in a 5×5 rod bundle

  • Bin Han ;Xiaoliang Zhu;Bao-Wen Yang;Aiguo Liu;Yanyan Xi ;Lei Liu ;Shenghui Liu;Junlin Huang
    • Nuclear Engineering and Technology
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    • v.55 no.10
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    • pp.3775-3786
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    • 2023
  • Mixing Vane Grid (MVG) is one of the most important structures in fuel assembly due to its high performance in mixing the coolant and ultimately increasing Critical Heat Flux (CHF), which avoids the temperature rising suddenly of fuel rods. To evaluate the mixing performance of the MVG, a Total Diffusion Coefficient (TDC) mixing coefficient is defined in the subchannel analysis code. Conventionally, the TDC of the spacer grid is obtained from the combination of experiments and subchannel analysis. However, the processing of obtaining and determine a reasonable TDC is much challenging, it is affected by boundary conditions and MVG geometries. In is difficult to perform all the large and costing rod bundle tests. In this paper, the CFD method was applied in TDC analysis. A typical 5 × 5 MVG was simulated and validated to estimate the mixing performance of the MVG. The subchannel code was used to calculate the TDC. Firstly, the CFD method was validated from the aspect of pressure drop and lateral temperature distribution in the subchannels. Then the effect of boundary conditions including the inlet temperature, inlet velocities, heat flux ratio between hot and cold rods and the arrangement of hot and cold rods on MVG mixing and TDC were studied. The geometric effects on mixing are also carried out in this paper. The effect of vane pattern on mixing was investigated to determine which one is the best to represent the grid's mixing performance.

A Survey on the Public's Experience of Medical Use for Developing Korean Medicine Clinical Practice Guideline of Female Infertility (여성 난임 한의표준임상진료지침 개작을 위한 일반인 대상 의료 이용 경험 조사)

  • Sung-Joo Lee;Soo-Hyun Sung;Doing-Il Kim;Young-Jin Yoon;Jang-Kyung Park
    • The Journal of Korean Obstetrics and Gynecology
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    • v.37 no.2
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    • pp.109-119
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    • 2024
  • Objectives: This study is aimed to survey public's experience of medical use for developing Korean medicine clinical practice guideline of female infertility. Methods: The study engaged women who had experienced infertility despite regular conjugal relations, selected from an online survey company's national panel. Participants were surveyed from November 3 to 8, 2021. The questionnaire, developed from prior studies on Korean medicine, was emailed to 29,465 adults; 550 responses were analyzed after exclusions. The study received an IRB exemption from Pusan National University Korean Medicine Hospital and utilized Microsoft Excel for statistical analysis. Results: Among 550 respondents, 32.2% had experienced infertility, predominantly due to unexplained causes (52%). About half had received medical treatment (49.3%), primarily at hospitals and general hospitals (54.2%) and obstetrics and gynecology clinics (49.4%), with Korean medicine facilities also utilized (24.7% for clinics, 14.4% for hospitals). The most common treatments included herbal medicine in Korean medicine and ovulation induction in Western medicine, with most treatments lasting less than six months (71.4%) and costing between 1 to 5 million won (50.5%). Efforts to conceive included lifestyle adjustments such as maintaining a warm lower abdomen, supplement intake, and avoiding alcohol and tobacco. Conclusions: It is necessary that the guidelines be revised to address female infertility and to integrate recommendations for combining Korean medical treatments and Western medical treatments, which will enhance patient care in managing female infertility.

Method for contaminant removal from leachate induced by buried livestock carcasses (매몰 사축에 의한 침출수내 오염물질 제거 방법)

  • Haeseong Jeon;Joonkyu Park;Geonha Kim
    • Journal of Korean Society of Water and Wastewater
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    • v.37 no.6
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    • pp.395-408
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    • 2023
  • This study presents a novel method for addressing the issue of high-concentration contaminants (ammonium, phosphate, antibiotics) in leachate arising from decomposing livestock carcasses. Antibiotics, developed to eliminate microorganisms, often have low biodegradability and can persist in the ecosystem. This research proposes design elements to prevent contamination spread from carcass burial sites. The adsorbents used were low-grade charcoal (an industrial by-product), Alum-based Adsorbent (ABA), and Zeolite, a natural substance. These effectively removed the main leachate contaminants: low-grade charcoal for antibiotics (initial concentration 1.05 mg/L, removal rate 73.4%), ABA for phosphate (initial concentration 2.53 mg/L, removal rate 99.9%), and zeolite for ammonium (initial concentration 38.92 mg/L, removal rate 100.0%). The optimal mix ratio for purifying leachate is 1:1:10 of low-grade charcoal, ABA, and zeolite. The average adsorbent usage per burial site was 1,800 kg, costing KRW 2,000,000 per ton. The cost for the minimum leachate volume (about 12.4 m3) per site is KRW 2,880,000, and for the maximum volume (about 19.7 m3) is KRW 4,620,000. These findings contribute to resolving issues related to livestock carcass burial sites and suggest post-management strategies by advocating for the effective use of adsorbents in leachate purification.

A Study on the Welding Amount Estimation System combined with 3D CAD Tool (3차원 CAD 통합형 용접물량 산출 시스템에 관한 연구)

  • Ruy, Won-Sun;Kim, Ho-Kyeong;Ko, Dae-Eun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.7
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    • pp.3184-3190
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    • 2013
  • These days, the great part of design processes in the field of ship or offshore manufacturing are planed and implemented using the customized CAD system for each ship-building companies. It means that all information for design and production could be extracted and reused at the useful other area cost considerable time and efforts. The representative example is the estimation of welding length and material amount which is demanded during the construction of ship or offshore structures. The proper estimation of welding material to be used and the usage of them at the stage of schedule planning is mostly important to achieve the seamless process of production and expect the costing in advance. This study is related to the calculation of welding length and needed material amount at the stage of design complete utilizing the CAD system. The calculated amount are classified according to welding position, stage, block, bevel and welding type. Moreover it is possible to predict the working time for welding operation and could be used efficiently for the cost management using the results of this research.

Development of a Hospital Service-based Costing System and Its Application (병원서비스별 원가분석모형의 개발과 적용)

  • 박하영
    • Health Policy and Management
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    • v.5 no.2
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    • pp.35-69
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    • 1995
  • The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

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Rehabilitation Ecology by Revegetation: Approach and Results from Two Mediterranean Countries

  • Martin, Arnaud;Khater, Carla;Mineau, Herve;Puech, Suzette
    • The Korean Journal of Ecology
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    • v.25 no.1
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    • pp.9-17
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    • 2002
  • Human activities greatly affect the environment causing its degradation. Urban development and road networks construction cause main impacts on ecosystems and particularly on vegetation cover: road constructions induce complete degradation of the vegetation cover and often leaves a hare land, sometimes without even a soil cover. Reconstitution of vegetation cover is necessary to limit superficial erosion and land slipping on the road, towards a reintegration of the site in the neighbouring landscape. Many approaches have been studied over the last 30 years aiming at this reconstitution of vegetation cover. At frost, the main purpose of land reclamation was to create a new ecosystem. At this time, the environment created was rather a "garden" with a new soil adapted to the plantation of "decorative" species. Then, in early 90′s many studies on the restoration ecology concept rather focused on adapting the vegetation to the existing conditions on the site, as in a side road embankment for example. Nowadays, we notice a large tendency towards the use of such adapted native species instead of industrially produced seeds. In southern France, our team have led research on the potentials of those local species for their use in revegetation processes with hydro-seeding. We therefore developed an approach combining the use of different types of species: Industrially produced, native and wild cultivated species. This method integrates the benefits of using available low costing seeds that are already used on large scale projects with better adapted species, issued form the cultivation of native species and seed production for their use on smaller scale and more costly but more effective results. The use of wild cultivated species seeds was developed in order to limit the cost and reduce harsh natural seed withdrawal in the natural environment In the case of the use of native species. Besides, the use of such seeds allowed a larger geographical scale of use than with local native seeds. In addition, our team began two years ago a research project in Lebanon aiming at the Introduction and development of the revegetation techniques in Lebanon. In fact, this country bared since 20 years the consequences of urban pressure on its environment especially by the development of quarries and road networks. Therefore, pioneer work is necessary to aim at the adaptation of these techniques to the local environment.