• IE interfaces
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• v.8 no.1
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• pp.31-43
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• 1995

This study is intended to develop a technology cost model (TCM) which treats technology costs appropriately under present advanced manufacturing technology environment. TCM is composed of two elements : cost classification system and cost allocation model. It is proposed to include technology-related department expenses as well as technology investment in the categories of technology costs. For the cost allocation, technology activities are divided into four homogeneous groups. Costs are accumulated into one of the four cost pools and allocated to the cost object using the pool's unique allocation base. It is also proposed to use the capital recovery costs including interest expense rather than the depreciation costs for an invested capital. A case study is performed to verify the applicability of the developed model.

• ETRI Journal
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• v.38 no.4
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• pp.746-756
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• 2016

Owing to the intermittent power generation of renewable energy sources (RESs), future wireless cellular networks are required to reliably aggregate power from retailers. In this paper, we propose a distributed power allocation (DPA) scheme for base stations (BSs) powered by retailers with heterogeneous RESs in order to deal with the unreliable power supply (UPS) problem. The goal of the proposed DPA scheme is to maximize our well-defined utility, which consists of power satisfaction and unit power costs including added costs as a non-subscriber, based on linear and quadratic cost models. To determine the optimal amount of DPA, we apply dual decomposition, which separates the master problem into sub-problems. Optimal power allocation from each retailer can be obtained by iteratively coordinating between the BSs and retailers. Finally, through a mathematical analysis, we show that the proposed DPA can overcome the UPS for BSs powered from heterogeneous RESs.

• 한국정보통신설비학회:학술대회논문집
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• 2007.08a
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• pp.55-58
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• 2007

An adaptive subcarrier allocation scheme based on comparative superiority of opportunity cost between groups is proposed for the enhancement of system capacity and its simple implementation at the base station of a multiuser OFDM system. The proposed algorithm is similar to the blockwise or the decentralized subcarrier allocation algorithm proposed by Xiaowen et al and Alen et al, respectively. In the proposed algorithm, however, all subcarriers are grouped according to the coherence bandwidth and the comparative superiority concept, which swaps the groups between users if the system capacity is increased, is adopted for the enhancement of system capacity. In addition, the proposed algorithm provides a simple solution for the conflict problem among users by reallocating only the conflicted groups and unassigned groups instead of reallocating entire groups. Simulation results demonstrate that the proposed algorithm increases the system capacity effectively over a static, an adaptive blockwise, and a decentralized subcarrier allocation algorithms.

• Korean Journal of Agricultural Science
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• v.23 no.1
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• pp.159-176
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• 1996

This study is aimed at reviewing the methods of joint cost allocation and allocating the joint cost of estuary dam with specially repect to Kumgang Large-scale Agricultural Comprehensive Development Project. Apart from the water resource development project propelled by Water Resource Development Corporation in connection with Law of Multipurpose Dam Development, the Largescale Comprehensive Agricultural Development Projects couldn't ins-titutionally be carried out cost allocation of common facilities, even though it were concerned with irrigation, municipal and industrical water supply, flood control, sightseeing and industrial zone development components. To decrease farmer's burden of the project costs and, operation and maintenance costs, the joint costs of common facilities like estuary dam included in agricultural development projects have to be allocated by suitable method as alternative cost-remaining benefit method and the analytical activity should be supported by revising the concerned laws as Rural Development and Promotion and, Rural Rearrangement conpatible with the law for multipurpose dam development. Kumgang Agricultural Comprehensive Development Project was selected as a case study for the estimation of socio-economic benefits by project components and joint cost allocation of the estuary dam. The main results of the study are as follows; Joint cost allocation and unit charges by components 1. The project area will be 25,554ha with total project cost of 624,860 million won including the estuary dam cost of 120,843 million won. The project costs were ex-pressed by 1994 constant price. 2. Total quantity of water was estimated 365 million tons which were consisted of 245 million tons for irrigation, 73 million tons for municipal water and 47 million tons for industrial water. 3. The rates of joint cost allocation were amounted to 34.2% for agriculture, 2.5% for sightseeing, 45.7% for transportation, 11.8% for M & I water supply and 5.8% for flood control respectively. 4. The unit financial charges by project components were estimated at 7.88 won per ton for irrigation, 16.11won for M & I water, 1,686won per vehicle one pass, 977won per Pyeong according to the capital recovery method. The financial charges using straitline method for depreciation were estimated at 7.88won per ton for irrigation, 9.12won per ton for M & I water, 624won per vehicle one pass for transportation and 331won per Pyeong for sightseeing area. 5. The unit economic charges by project components were estimated at 21.1 won per ton for irrigation, 15.2won for M & I water, 977won per vehicle one pass, 977won per Pyeong according to the capital recovery method. The economic charges using straitline method for depreciation were estimated at 11.72won per ton for irrigation, 8.61won per ton for M & I water, 331won per vehicle one pass for transportation. Policy recommendation 1. The unit operation and maintenance costs for irrigation water in the paddy field couldn't be imposed as the water resource cost untreated. 2. The dam costs including investment cost and O & M cost, as a joint cost, had to be allocated by each benefited components as transportation, M & I water supply, flood control, irrigation and drainage, and sightseeing. But the agricultural comprehensive project have been dealt as an irrigation project without any appraisal socio-economic benefits and any allocating the joint cost of estuary dam. 3. All the associated project benefits and costs must be evaluated based on accounting principle and rent recovery rate of the project costs and O & M costs should be regulated by the laws concerned. 4. The rural development and promotion law and rural rearrangement law have to be revised comprising joint cost allocation considering free rider problems. 5. The government subsidy for the agricultural base development project has to be covered all the project costs. In case of common facilities representing joint cost allocation problems, all the allocated casts for other purposes like transportation and M & I water supply etc. should be recovered for formation in investment fund for agricultural base development and to procure O & M costs for irrigation facilities.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2009.11a
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• pp.261-264
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• 2009

Construction projects are managed by focusing on the results of projects. Moreover, cost and schedule are managed separately even though the efficiency of integrated management is very high. This paper proposes existing and progress control research of existing quantity the integrated information uses WBS-CBS. Schedule and cost are most important in construction projects. Specially, progress and cost are relationship of the managing integrated in many construction management. The quantity of materials for the works of construction is the base to create activities and a network. The quantity of materials of materials for the elemens of a building is a base of cost estimation and resource. allocation. This study suggest method for relating the schedule and cost information through the case study of construction field engineers.

• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Korean Management Science Review
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• v.27 no.2
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• pp.21-29
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• 2010

We consider an economic approach for spectrum operations in mobile networks. We present the investment function of base stations according to the number of FAs assuming the linearity of cell splitting. We show that there is an economic amount of spectrum which corresponds to the optimal number of FAs that minimizes the investment. We analyze the impact of the cost structure and the traffic distribution in base stations on the economic amount of spectrum. This paper is applicable to an economic spectrum operation for mobile operators. In addition, the national regulatory authority can use the economic amount of spectrum as the minimal amount for spectrum allocation.

• The Transactions of the Korea Information Processing Society
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• v.7 no.2
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• pp.426-436
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• 2000

Given a linear arrangement of n base stations which generate multiple types of traffic among themselves, we consider the problem of finding a set of disjoint clusters to cover n base statons so that a cluster is assigned a location server. Our goal is to minimize the total communication cost for the entire network where the cost of intra-cluster communication is usually lower than that of intercluster communication for each type of traffic. The optimization problem is transformed into an equivavalent problem using the concept of relative cost, which generates the difference of communication costs between intracluster and intercluster communications. Using the relative cost matrix, an efficient algorithm of O($mm^2$), where m is the number of clusters in a partition, is designed by dynamic programming. The algorithm also finds all thevalid partitions in the same polynomial time, given the size constraint on a cluster, and the total allowable communication cost for the entire network.

• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.4
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• pp.1415-1435
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• 2018

Resource allocation in device-to-device (D2D) aided cellular systems, in which the proximity users are allowed to communicate directly with each other without relying on the intervention of base stations (BSs), is investigated in this paper. A new uplink resource allocation policy is proposed by exploiting the relationship between D2D-access probability and channel gain among variant devices, such as cellular user equipments (CUEs), D2D user equipments (DUEs) and BSs, etc., under the constraints of their minimum signal to interference-plus-noise ratio (SINR) requirements. Furthermore, the proposed resource-allocation problem can be formulated as the cost function of "maximizing the number of simultaneously activated D2D pairs subject to the SINR constraints at both CUEs and DUEs". Numerical results relying on system-level simulations show that the proposed scheme is capable of substantially improving both the D2D-access probability and the network throughput without sacrificing the performance of conventional CUEs.