• 도시과학
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• 제6권2호
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• pp.35-47
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• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• 대한토목학회논문집
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• 제33권2호
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• pp.791-800
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• 2013

국내 도로 건설사업의 사업초기단계에서의 개략공사비 산정은 예비타당성조사, 도로업무편람, 투자평가지침에서 제시하는 도로의 평균단가 또는 표준단가를 기준으로 도출되는데 이는 공사비 산정 표준체계 부재 및 기초자료 갱신 평균단가를 적용하여 공사비를 산출하는 방식으로 본 연구의 대상인 특수 교량공사의 특성을 전부 반영하기에 미흡한 실정이다. 또한, 신속한 의사결정이나 대안선택이 결정되는 설계단계에서 소모적이고 획일적인 공사비 산정방식의 한계점을 개선하고 사업초기단계의 개략공사비산정 프로세스의 효율성 및 신뢰도를 높이기 위한 새로운 공사비 산정 모델을 개발이 요구된다. 이에 본 연구에서는 평균건설단가를 적용하여 개략 공사비를 산출하는 기존 방식에서 벗어나 대표공종 기반의 상세물량입력 모델을 구축하였다. 실적 공사비 데이터 및 공종별 원가자료를 기반으로 토목공사 수량산출 지침서 기준 전체 공종내역 중 공사비 누적비율 대비 95%이상을 차지하는 대표적인 공종을 도출하였다. 상부면적당 대표공종기반 단위물량 및 차로수별 공사비단가를 제시하고, 이를 활용하여 교량형식별로 상부면적당 공사비단가를 도출 및 검증을 통해 사업초기단계에서 업무추진 의사결정의 신뢰적 지원 및 효율적인 공사비 산정방식을 도출 하였다.

• Journal of Construction Engineering and Project Management
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• 제4권4호
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• pp.9-16
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• 2014

The purpose of this paper is to develop a model for forecasting early design construction cost of building projects using Artificial Neural Network (ANN). Eighty questionnaires distributed among construction organizations were utilized to identify significant parameters for the building project costs. 169 case studies of building projects were collected from the construction industry in Gaza Strip. The case studies were used to develop ANN model. Eleven significant parameters were considered as independent input variables affected on "project cost". The neural network model reasonably succeeded in estimating building projects cost without the need for more detailed drawings. The average percentage error of tested dataset for the adapted model was largely acceptable (less than 6%). Sensitivity analysis showed that the area of typical floor and number of floors are the most influential parameters in building cost.

• 디지털융복합연구
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• 제10권4호
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• pp.181-190
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• 2012

투자보수율은 통신정책에서 사용하는 가장 중요한 원가요소의 중 하나이다. 본 연구에서는 현행 투자보수율 산정방법과 산출과정의 문제를 검토하고, 합리적인 투자보수율 산정을 위한 개선방안을 제시하고자 하였다. 먼저 산출방법의 개선을 위해서는 시장프리미엄산출시 벤치마크법을 사용하여 경기변화와 인플레인션으로 인한 결과 왜곡을 방지하고, 부채프리미엄가산법을 사용하여 타인자본 산출과정에 발생하는 정확성의 문제를 개선하며 최적자본구조법을 적용하여 급격한 시장변화에 의한 자본구조 변화의 문제를 줄이도록 하는 방안을 제시하였다. 산출과정을 개선하기 위해서는 투자보수율을 산정 주기를 1년으로 하여 시장 변화의 속도가 빠른 통신 산업의 특성이 반영되도록 할 것을 제안하였다. 또한 투자보수율의 산정주체를 규제기관이 아닌 기업으로 변경해 규제기관과 피규제기업 사이의 정보비대칭으로 인한 투자보수율 산출비용을 감소시키고, 기업별 투자보수율을 산정할 것을 제시하였다. 본 연구에서 제시한 투자보수율의 개선방안은 앞으로도 지속적으로 시장의 변화를 반영하여 개선할 필요가 있을 것이며, 투자보수율 산정방법 자체에 관해서도 합리적이고 투명한 산출기준이 마련될 수 있도록 추가적인 연구가 필요하다.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.383-386
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• 2001

본 연구는 실적공사비적산 제도의 정착을 위한 적정 예정공사비 산정방법 제안 및 사례분석을 통해 타당성 검증을 목적으로 한다. 건설공사비는 미래의 예측으로 불확실성을 가지고 있으며 이는 과거의 실적에 의하여 추정할 수 있다. 실적자료는 건설환경의 다양성, 개별성, 특수성 등을 나타내줌으로서 이에 대한 자료조건 분류 및 보정으로 불확실한 공사비론 예측 가능하게 한다. 따라서 본 연구에서는 조건분류, 물가보정 및 확률적 개념을 도입하여 프로젝트 초기단계에서 및 실행예정가 산정시 적정 비용의 산정방법을 제안하고자 한다.

• 산업공학
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• 제25권3호
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• pp.347-356
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• 2012

The acquisition cost of defense weapon system has been continuously increasing because of art-of-technology of it. This phenomenon requires efficiency and transparency in the weapon system acquisition process through cost estimation. Therefore cost estimation is very important to the government acquisition programs to support decisions about funding and to evaluate resource requirement as a key decision point. The Commercial parametric cost estimating models have been using extensively to obtain appropriate cost estimates in early acquisition phase. These models have many restrictions to ensure the cost estimating result in Korean defense environment because they are developed based on foreign R&D data. Also estimation results are different from Korean defense industry accounting system. So, some studies have been tried to develop a CER (Cost Estimation Relationship) based on the Korean historical data. However, there are some restrictions to improve the predictability and ensure the stability of the developed singular CERs which consider the following data characteristics individually. The the abnormal conditions of data that is multicollinearity, outlier and heteroscedasticity under rack of the number of observations. In this paper, a CER's Linear Combining Model is proposed to overcome those limitations which guarantee more accurate estimation (25.42% higher precision) than other singular CERs. At least, this study is meaningful as a first attempt to improve the predictability of CER with insufficient data. The methodology suggested in this study will be useful to develop a complex Korean version cost estimating model development in future.

• 한국건설관리학회논문집
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• 제13권2호
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• pp.3-10
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• 2012

현행 "건설기술관리법" 시행규칙의 환경보전비 세부산출기준에 따르면 환경보전비는 표준품셈 등을 이용하여 원가계산에 따라 산출하거나 원가계산이 곤란한 경우에는 공종별로 직접비에 요율을 적용하여 산정하도록 규정하고 있다. 그러나 원가 계산으로 산정할 경우, 현행 표준품셈에 환경보전비에 해당하는 항목이 일부 제한된 항목만 명시되어 있어 다양한 환경오염 방지시설의 설치 및 운영에 사용되는 제반비용을 반영하는 데 현실적인 제약이 있다. 아울러 요율을 적용하여 산정하는 경우에도 공종별로 획일적인 요율을 적용하도록 규정되어 공사현장의 입지여건 등에 따른 특성을 제대로 반영하지 못하고 있어 공사현장의 효율적인 환경관리가 어려운 실정이다. 따라서 본 연구에서는 도로공사 건설현장을 대상으로 공사규모, 현장 입지조건, 환경보전비 계상방식 등에 대하여 실태 조사 및 분석을 실시하여 이를 토대로 환경보전비의 적정 계상 방안을 제시하고자 한다.

• 농업과학연구
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• 제39권2호
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• pp.227-242
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• 2012

Accurate estimation of milk production cost is very important for dairy farmers in establishing strategies for business management (e.g. planning a program for milk production, deciding the size of business and investment, determining the milk price for sale). Since the estimated cost of milk production is used as an important index to determine the basal price of milk in Korea, there has been much interest and debate on the method used to estimate milk production cost among the stakeholder. This study was thus carried out to identify problems in the current methodology for estimating cost of milk production, and to find a better way to improve it. We propose several alternatives and better ways to improve the current method for estimating cost of milk production. Estimation of the income and cost per head should be based on the number of cattle converted to grown cows. Cost estimation per liter of milk should be made for both whole milk and 3.4% milk fat corrected milk. The value of purchased cows and raised replacement heifers should be the same as their market value. The productive life span of cows should be less 4 years, and the terminal or salvage value of cows needs to be 30 to 40% less than her initial value. When calculating depreciation of cows over the productive life span, however, the salvage value should be 0 or 1 Korean won. On calculating labor costs, the farm labor wage corresponding to the average wage of nonfarm industrial workers should be assumed. Beside of these, better estimation procedures for other items are also given. The proposed methods from this study should improve the accuracy of estimation of milk production cost and help to achieve consensus among the stakeholder.

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2008년도 동계학술발표대회 논문집
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• pp.351-356
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• 2008

When various kinds of outputs are produced from a single energy system, the methodology which allocates the common cost to each output cost is very important because it is directly related with the profit and loss of producers and purchasers. In the cost allocation methodology of the heat and the electricity on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, various exergetic methods, and so on. On the other hand, we have proposed a worth evaluation method which can be applied to any system. The definition of this methodology is that the unit cost of a product is proportion to the worth. Where, worth is a certain evaluating basis that can equalize the worth of products. In this study, we applied this methodology to a gas-turbine cogeneration which produces 119.2 GJ/h of electricity and 134.7 GJ/h of heat, and then we allocated 3,150 $/h of fuel cost to electricity cost and heat cost. Also, we compared with various cost allocation methods. As the result, we conclude that exergy of various kinds of worth basis evaluates the worth of heat and electricity most reasonably on this system.

• 설비공학논문집
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• 제21권4호
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• pp.252-259
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• 2009

When various kinds of outputs are produced from a single energy system, the methodology which allocates the common cost to each output cost is very important because it is directly related with the profit and loss of producers and purchasers. In the cost allocation methodology of the heat and the electricity on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, various exergetic methods, and so on. On the other hand, we have proposed a worth evaluation method which can be applied to any system. The definition of this methodology is that the unit cost of a product is proportion to the worth. Where, worth is a certain evaluating basis that can equalize the worth of products. In this study, we applied this methodology to a gas-turbine cogeneration which produces 119.2 GJ/h of electricity and 134.7 GJ/h of steam, and then we allocated 3,150 $/h of fuel cost to electricity cost and steam cost. Also, we compared with various cost allocation methods. As the result, we conclude that reversible work of various kinds of worth basis evaluates the worth of heat and electricity most reasonably.