• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 1998년도 The 12th Asia Quality Management Symposium* Total Quality Management for Restoring Competitiveness
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• pp.667-672
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• 1998

This Paper is to describe about new concept of the hidden cost of quality and through two cases plastic bottle manufacturing to explain how to find out it. Generally, the hidden quality cost does not show in the accounting record, but some time can find in the data of cost accounting or management accounting. How to combine between the hidden quality cost and the accounting method is discussed in the conclusion.

• 설비공학논문집
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• 제16권7호
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• pp.673-682
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• 2004

The cost accounting of products on energy system is important for evaluating the economical efficiency and deciding the reasonable sale price. In the present, the suggested OECOPC method was applied to a combined cycle cogeneration, and each unit cost of electricity and heat products was calculated. In addition, the previous thermoeconomic methods were applied and calculated to equal system. As a result of comparing various methods, the unit costs by OECOPC method were calculated in the middle value of those. This result tells that OECOPC methods are most moderate. The suggested OECOPC method can apply any energy system. Hence this method is expected to make contribution to cost accounting on energy System.

• 설비공학논문집
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• 제17권6호
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• pp.560-568
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• 2005

The cost accounting of electricity and heat produced from an energy system is important in evaluating the economical efficiency and deciding the reasonable sale price. The OECOPC method, suggested by the author, was applied to a 650 MW combined cycle cogeneration system having 4 operating modes, and each unit cost of electricity and heat products was calculated. In case that a fuel cost is ${\\}400/kg$ and there are no direct and indirect cost, they were calculated as follows; electricity cost of ${\\}23,700/GJ$ at gas-turbine mode, electricity cost of ${\\}15,890/GJ$ at combined cycle mode, electricity cost of ${\\}14,146/GJ$ and heat cost of ${\\}6,466/GJ$ at cogeneration mode, and electricity cost of ${\\}14,387/GJ$ and heat cost of ${\\}4,421/GJ$ at combined cycle cogeneration mode. Further, these unit costs are applied to account benefit on this system. Since the suggested OECOPC method can be applied to any energy system, it is expected to contribute to cost accounting of various energy systems.

• 한국도서관정보학회지
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• 제30권2호
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• pp.77-92
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• 1999

본 연구는 대학 도서관의 효과적인 예산편성도구를 마련하기 위해 기업의 물류비 원가계산 개념을 대학 도서관의 수서, 정리, 열람의 물류이동에 적용하고자 한다. 우선 도서관 원가계산의 기본적인 항목을 선정한 다음 이 항목으로 원가계산을 할 수 있는 모형을 만들어 사례도서관인 계명대학교 도서관에 적용하였다. 자료확보의 어려움으로 인해 원가항목의 선정 그리고 부문별 원가계산에 있어서 배분기준에 문제점이 없는 것은 아니라 기업물류의 흐름을 도서관에 적용하기 위해 모형을 개발하고 그 모형에 따라 원가를 계산하는데 연구의 목적을 두었다. 따라서 본 연구를 통해서 작성된 원가계산 모형은 도서관의 특정부문, 혹은 전체업무의 원기를 계산할 수 있는 일반적인 모형이므로 타 대학도서관에서도 부분적 관리항목의 수정을 통해 활용이 가능하리라 판단된다.

• 대한치과의사협회지
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• 제52권7호
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• pp.416-424
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• 2014

The purpose of this study is to analyze the cost of dental implant by top-down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top-down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.

• 한국비블리아학회지
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• 제5권1호
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• pp.85-105
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• 1981

Information is an essential factor leading the rapid progress which is one of the distinguished characteristics in modem society. As more information is required and as more is supplied by individuals, governmental units, businesses, and educational institutions, the greater will be the requirement for efficient methods of communication. One possibility for improving the information dissemination process is to use computers. The capabilities of such machine are beginning to be used in the process of Information storage, retrieval and dissemination. An important problems, that must be carefully examined is whether one technique for information retrieval is better for worse than another. This paper examines problem of how to evaluate an information retrieval system. One specific approach is a cost accounting model for use in studying how to minimize the cost of operating a mechanized retrieval system. Through the use of cost analysis, the model provides a method for comparative evaluation between systems. The general cost accounting model of the literature retrieval system being designed by this study are given below. 1. The total cost accounting model of the literature retrieval system. The total cost of the literature retrieval system = (the cost per unit of user time X the amount of user time) + ( the cost per unit of system time X the amount of system time) 2. System cost accounting model system cost = (the pre-search system cost per unit of time X time) + (the search system cost per unit of time X time) + (the post search system cost per unit of time X time) 1) Pre-search system cost per unit of time = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 2) Search system cost per unit of time = comparison cost + document representation cost. 3) Post-search system cost per unit of time. = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 3. User cost accounting model Total user cost = [pre-search user cost per unit of time X (time + additional time) ] + [search user cost per unit of time X (time + additional time) ] + [post-search user cost per unit of time X (time + additional time) ].

• 한국안전학회지
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• 제37권6호
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• pp.50-59
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• 2022

In the Construction Technology Promotion Act (CTPA) of the Republic of Korea, safety management cost is enforced as a statutory cost that must be included in the budget of construction projects. However, the construction of underground electric power transmission facilities (UEPTFs) is not included in the category of construction works defined in the CTPA. Consequently, the statutory safety management cost does not apply to the construction of UEPTFs. To overcome this limitation, the clients of UEPTF construction projects generally provide internal guidelines enabling the addition of the safety management cost in the project budget. Nevertheless, even after the execution of the internal guidelines, some important cost items are omitted from the budget owing to the incompleteness of the guidelines. In this context, this paper proposes a complete set of accounting items and their calculation methods for appropriate budgeting of the safety management cost of UEPTF construction projects. To this end, the current budgeting method of the safety management cost of UEPTF construction projects is analyzed, and a questionnaire study is performed to confirm the necessary cost items and their appropriate calculation methods. Based on the results of the questionnaire study, a set of accounting items and their calculation criteria for the budgeting of the safety management cost of UEPTF construction projects are proposed.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2002년도 하계종합학술대회 논문집(3)
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• pp.115-118
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• 2002

This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

• 농업생명과학연구
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• 제44권6호
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• pp.191-199
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• 2010

농작업을 수탁 대행하는 경제주체에 있어서 사업운영상 가장 중요한 문제가 되는 것은 농작업수탁요금 즉, 농기계임작업요금의 설정이 문제이다. 그리고 농기계 수탁작업의 주체는 농협, 지방자치단체, 농업경영인 등으로 다양하며, 따라서 임작업료의 요금설정체계도 다양하다. 본 연구에서는 원가회계의 측면에서 농업기계임작업의 요금설정방식으로서 원가계산모형을 활용하는 경우의 유용성과 문제점을 분명히 하고, 원가계산 시스템과 원가정보를 이용한 요금설정방식의 이론적 타당성을 제시하고자 한다.

• 디지털융복합연구
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• 제13권3호
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• pp.127-135
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• 2015

본 연구는 최근 어려운 경영환경 속에서 건설기업이 앞으로 나아갈 관리회계시스템 목표모델을 구축하는데 도움이 되고자 한다. 연구방법은 건설 산업의 전반을 살펴보고 관리회계에서 사용되는 기법을 융복합하여 기본적인 개념을 제시하고자 하였다. 건설 기업 중 관리회계시스템을 도입하여 운영 중인 기업도 있으나 자금의 여력이 충분한 대기업 위주이며, 대기업 역시 관리회계시스템의 도입 후 그 절차와 내용에 대해 여러 가지 문제점은 여전히 존재하고 있다. 이러한 건설 기업 관리회계시스템의 성공적인 구축을 위해서는 책임회계제도, 목표이익, 목표원가, 성과평가의 핵심적인 관리회계 기법이 반드시 필요하고, 이를 지원하기 위한 최고경영자의 확고한 의지와 지속성, 현장과 본사직원의 적극적인 의사소통, 목표모델을 지원하기 위한 조직 및 제도, 표준화가 필요하다. 향후 본 연구를 토대로 델파이 기법이나 AHP를 통한 사례연구가 필요할 것으로 사료된다.