• 전기학회논문지
• /
• 제58권3호
• /
• pp.478-485
• /
• 2009

This paper describes retail cost through scenario in the ratio of CG(Centralized Generation) and DG(Decentralized Generation) that constructs new generation capacity in the future. it is not calculated for the supply, but for demand considering an advantage of DG. In the Korea Power System, retail cost that composed of construction, T&D, fuel, maintenance and environment shows macro-trend that power system planning through penetration for DG will be more significant.

• 농촌지도와개발
• /
• 제3권1호
• /
• pp.43-54
• /
• 1996

Citrus farming become one of highly potent area for the farmer s income in the Asia region. Because of its favorable taste and distinctive aroma, attractive color, and nutritional values, market demand has increased steadily along with the income increases in the region. However, realization of the potent have been constrained due to poor orchard management, frequent occurrences of pest and diseases, and a high cost in production besides of the market failures. Cutting down of production cost should be an operational goal to obtain mope profit where marketing structure has yet been underdeveloped. The objective of this study was to provide a comparative information to those program efforts of searching comparative advantage in production. For the three countries, reduction of labor cost by reduction of chemical application frequency was recommended while pursuing further mechanization in those operation such as in pruning, harvesting and pest control. Adoption of the IPM (integrated pest management) will be useful to reduce the number of spraying chemicals with changed knowledge and attitude of the farmers.

• 한국산업정보학회논문지
• /
• 제4권2호
• /
• pp.81-87
• /
• 1999

본 연구에서는 단일 공정의 생산시스템을 대상으로 n개 작업에 있어서의 시간/비용의 트레이드-오프에 있어서 작업순서의 평가기준과 자원할당 비용의 평가기준을 동시에 고려한 2목적 스케쥴링 문제들을 제안한다. 우선 가공작업의 총체류시간(total flow time)과 납기(due date)의 평가기준에 관한 2목적의 유효스케쥴을 구하는 해법을 제안한다. 그리고 이러한 평가기준과 이에 관련된 자원할당의 비용을 동시에 최소화하는 2목적의 해법을 제안한다.

• 디지털산업정보학회논문지
• /
• 제9권4호
• /
• pp.213-226
• /
• 2013

Recently, the social commerce on Facebook.com and Twitter.com, which is represented by SNS (Social Network Service), has been expanding in the form of a combination of SNS market. This study attempted to examine the cost-effect analysis between portal-based advertisement and SNS-based advertisement in order to establish an effective advertising strategy for e-learning content providers. The results showed that portal-based advertisement is more effective than SNS-based advertisement in terms of advertising effectiveness against cost. According to these empirical research results, this article discusses the practical implications for e-learning content providers in an attempt to enable them to take competitive advantage.

• 국제학술발표논문집
• /
• The 6th International Conference on Construction Engineering and Project Management
• /
• pp.595-596
• /
• 2015

Growing demand for traditional Korean housing, modernized Korean traditional housing (Hanok) was developed as a way of providing Hanok for the public. However, the standard cost data for Hanok has limitations, as it was developed based on single mock-up project actually constructed and verified by another mock-up Hanok. In order to meet these research objectives, daily report composition which is easy-to-use for on-site workers and managers and also easy-to-accumulate standard cost data was developed first. Secondly, access to the system was made easy through a web server. Finally, an automated calculation formula was inserted to allow the last inputted data to be automatically included for adjustment of standard costs. This system was designed from an industry perspective so that any unspecified and nonprofessional users can easily use. For the users, it has an advantage that on-site workers are provided with a daily report system through web server and also they are able to complete such reports through simple input and output without any additional forms.

• 국제학술발표논문집
• /
• The 6th International Conference on Construction Engineering and Project Management
• /
• pp.371-375
• /
• 2015

Design-Build (DB) has gained in popularity in roadway projects due to its defining advantage to improve communication and fast-track project delivery. However, very little is known about the impact of change order frequency and occurrence timing pertaining to DB projects. The study analyzes their impacts on project time and cost performance by conducting a rigorous numerical analysis drawing on 530 3R (rehabilitation, reconstruction, and resurfacing) projects completed between 2002 and 2011 in Florida by using a multiple linear regression. The results indicate that DB outperformed Design-Bid-Build in project cost as well as time. Critically, the regression analysis signifies that earlier change order occurrence caused more unfavorable impacts on schedule and cost. The proposed analyses and models will lead to the improved ability of agencies to quickly and more reliably estimate the potential change order impacts on schedule and cost.

• 경영과정보연구
• /
• 제22권
• /
• pp.117-136
• /
• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• 한국재난정보학회 논문집
• /
• 제10권1호
• /
• pp.15-24
• /
• 2014

본 연구는 설계 과정의 분해, 시공 과정의 조립, 공사비 적산 등 공사의 계획과 관리에 걸친 모든 공사 관리의 업무를 체계화할 수 있는 공동주택의 공사정보분류체계를 제시하였다. 또한, 본 연구는 이 공사정보분류체계를 작업순서에 따라 관계형 데이터베이스(Data Base)로 구축 방법을 제시하였고, 구축된 데이터베이스를 근거로 적산 자동화 시스템 개념 모형을 구축하였다. 이러한 적산 자동화 시스템 개념 모형은 기존 적산 시스템들의 근본적인 문제점이었던 부적절함을 해소하여 공동주택 건설현장에서 효과적으로 적용가능한 과학적인 적산 시스템으로 활용할 수 있을 것이다.

• 아태비즈니스연구
• /
• 제12권3호
• /
• pp.397-415
• /
• 2021

Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

• 정보학연구
• /
• 제12권2호
• /
• pp.13-29
• /
• 2009

ERP in the past, primarily centering on large enterprises and the introduction of competition in the global e-business, but along with the proliferation of small and medium-sized enterprises are now in earnest, or to take advantage of the introduction of the ERP plan. However, the introduction of the ERP cost and the effort required to develop, because many never previously introduced ERP expect that the introduction of cost and performance comparisons with the measurement is necessary. Until now, however, the introduction of a framework of analysis followed the introduction of ERP primarily to measure performance of a major improvement. This research, in addition to improving the performance of these tasks have been overlooked until now for the system's user satisfaction BSC (Balanced Scorecard) models and techniques using AHP-specific understanding of the Company (Group executives, middle managers groups, and user groups) Importance of priorities you want to analyze. In summary, the key findings of this study follows. First, ERP user satisfaction measurement for the balanced scorecard indicators in terms of the redevelopment. Second, the information system user satisfaction to the user layer (Layer 3), grouped by the measure. Thirdly, the user satisfaction of the important topics for attention as quantified by measuring the hierarchy. This model is for satisfaction levels as quantitative of future users of the new system, information systems and the introduction of a new model of development based on the evaluation data will be able to take advantage of.