• 한국안전학회지
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• 제33권5호
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• pp.84-91
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• 2018

Despite the government 's efforts to reduce constructional disasters, it has been pointed out that the safety management cost of the Construction Technology Promotion Act does not reflect the actual site. Therefore, it is necessary to study the proper guideline of the safety management cost which can be used as the most fundamental measure to prevent construction accidents. Moreover for the securement of the reasonable safety management costs, it is important to calculate its appropriate rate. Thus, in this study, the appropriate rate of safety management cost was proposed by the construction cost & type based on the 111 execution plans of safety management cost, and the rate is analyzed to be 1/10 of the occupational safety and health management cost. The results of this study will be a guideline in improvement to the proper schedule rating system improvement and in implement of pilot projects.

• 기록학연구
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• 제47호
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• pp.255-286
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• 2016

이 연구의 목적은 기존의 비용 연구를 바탕으로 공공기관이 전자기록을 자체적으로 관리하거나 민간 기록관리기관에 그 저장과 보존을 위탁하고자 하는 결정을 내릴 때 관리 비용을 비교할 수 있는 틀을 제공하는 것이다. 이를 위해 CoMMPER 비용 모형을 기본 틀로 선정하였으며, 자체관리와 위탁관리에 적용할 수 있도록 일부 영역과 요소, 요인을 수정하여 M-CoMMPER를 구성하였다. 모형 수정을 위해 문헌연구를 진행하여 공공 전자기록의 위탁 관리 시 추가로 고려해야할 영역과 요소를 배치하고, 범용요인 리스트를 제안하여 공공기관이나 민간 기록관리기관이 선택하여 활용할 수 있도록 하였다. 범용 비용 요인을 포함하여 수정된 CoMMPER 모형을 공공기관이 자체관리와 민간 위탁관리의 경우를 나누어 적용해보면서 그 경제성을 분석할 때에 고려해야 할 지점을 드러냈다.

• 가정∙방문간호학회지
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• 제26권2호
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• pp.133-144
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• 2019

Purpose: This study was conducted to verify the effectiveness of a cost management education program, focusing on the differences between a web-based group and a mobile-based group. Method: This was a quasi-experimental study using a two-group pretest-posttest design. Participants were 74 nurses in a web-based group and 69 nurses in a mobile-based group. Data were collected between January 2 and February 10. The cost management education program was configured such that the participants studied eight modules over four weeks. The after-program post-test was conducted for one week. Results: Both the web-based group and the mobile-based group showed significantly higher values for cost management knowledge (S=5.98, p<.001 and S=2.76, p=.006, respectively). The web-based group had statistically significantly higher values for cost management knowledge (S=4,461.50, p<.001) than the mobile group. Conclusion: The cost management education program showed improvement in knowledge in both the web-based and mobile-based groups; however, the web-based approach was more effective for nurses. A cost management education program which can be implemented effectively across all range of nurses is recommended.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.769-776
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• 2021

The focus of this study is to investigate the effect of earnings management and audit quality on the cost of equity capital and also examines whether audit quality acts as a moderating variable for the effect of earnings management on the cost of equity capital. The population in this study are companies from the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. This sector was chosen because it is a sector that is able to survive in conditions of economic decline, so it becomes a good investment opportunity in the future. The sample selection was carried out using purposive sampling technique. By using the Moderated Regression Analysis (MRA) technique, the results show that earnings management has a positive effect on the cost of equity capital. Conversely, companies with good audit quality will bear lower cost of equity capital. The moderating hypothesis test results show that audit quality moderates the effect of earnings management on the cost of equity capital. This means that, even though the company carries out earnings management, investors have more confidence in the results of audits conducted by qualified auditors so that the cost of equity capital is low.

• Journal of Multimedia Information System
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• 제4권3호
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• pp.157-162
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• 2017

The title of this project is "A Simple Interactive 3D Interior Design Application for Living Room - Cost Management", focusing on developing an application that enables costing and designing to be executed concurrently in interior design phases. This is because any changes made at costing phase after design phase is completed, it will potentially lead to unnecessary increase in cost and time. Therefore, the objective of this project is aimed to devise a cost management module to be included in the proposed application, allowing interior designer to make cost-based decision at the designing phase itself. This can be achieved through its proposed functions which include total cost update, budget management, cost estimator calculator and material list generation. The methodology being proposed in this project is Prototyping Development, categorized under Rapid Application Development (RAD), by starting off with planning, analysis, design and implementation phases are performed concurrently and repeatedly in a cycle to produce a prototype until the application is completed. In the end of this project, the developed prototype is expected to contribute a better solution towards cost management in interior design.

• 한국BIM학회 논문집
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• 제11권2호
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• pp.1-16
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• 2021

Since entering the 21st century, the construction industry has developed faster and faster, and more and more technologies have been applied in the construction industry. BIM technology (Building Information Modeling) was born in this environment. The application of BIM technology can greatly improve the efficiency of cost management and help achieve the goal of cost management. But through BIM to realize project cost management, there is still no good solution. In order to solve this problem, this paper puts forward the concept of WBS structure applied to construction projects by studying the BoQ (Bill of Quantities) list based on BIM, and proposes the numbering method of the structure. The WBS (Work Breakdown Structure) structure proposed in this paper divides more than 5000 cost objects into 133 projects according to the type of work and project schedule. This structure helps to realize the application of BIM in project cost management. Although this article has studied more than 5000 data of three projects, it does not think that it can cover all cost objects in the existing construction industry. The purpose of this article is to propose a solution for cost and Process Control using BIM-based BoQ data.

• 한국건설관리학회논문집
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• 제16권1호
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• pp.119-128
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• 2015

국내 종합사업관리 용역비 산정을 위하여 대부분의 경우, 유사 사업관리 산정사례를 참고하여 추정하거나 과업참여자의 경험을 바탕으로 비용을 산정하였음을 알 수 있다. 이는 사업관리비 산정에 대한 정확성이 떨어져 사업을 주관하는 발주기관에서는 사업계획 및 예산 반영이 어려우며, 추정치에 의한 용역비 산정으로 향후 설계변경 등의 사업관리용역비 증가의 원인이 되기도 한다. 따라서 발주자와 용역 참여자가 보다 정확한 용역비를 산정하여 변경사항 등으로 인한 비용증가와 분쟁을 최소화하기 위해서는 용역비 산정기준을 객관적이고 과학적인 방법으로 적용할 필요가 있다. 종합건설사업 관리의 용역비 산정을 위해 기존의 경우에는 사례와 경험을 기초로 한 Top-Down 방식으로 접근하였다면, 본 연구에서는 사업관리 업무를 세부단계 및 활동(Activity)으로 분류하고 단계별로 WBS를 부여하여 각각 부여된 코드에 일정과 비용을 산정하는 Bottom-Up 방식의 사업관리 용역비를 산정하는 것으로, 용역비 산정을 위한 프로젝트 기준모델을 개발하고 프로젝트별 보정계수를 적용하여 용역비용을 산정하는 방식으로 이를 ICEP이라고 명명하였다. 또한 산정된 해당 과업의 비용과 추후 실적자료를 분석하여 보완함으로써 프로젝트별 특성을 반영한 종합사업관리 용역비 산정으로 효율적인 건설사업 관리가 가능해진다.

• 한국콘텐츠학회논문지
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• 제16권5호
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• pp.113-123
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• 2016

본 연구는 간호사를 대상으로 원가인식, 원가태도가 원가관리행동에 미치는 영향을 파악함으로써 이를 통한 간호사의 원가관리 역량 개발을 위한 근거자료를 마련하고자 한 것이다. 자료수집은 1년 이상 병원 근무 경력을 가진 간호사 150명을 대상으로 하였다. 자료분석은 통계분석 프로그램을 이용하여 기술통계, 상관관계분석, 다중회귀분석을 이용하였다. 연구 결과 간호사의 원가인식, 원가태도 및 원가관리행동 간에는 모두 유의한 양의 상관관계가 있는 것으로 나타났다. 또한 원가인식과 원가태도 중 간호사의 원가관리 행동에 영향을 미치는 요인은 원가태도인 것으로 파악되었다. 이에 본 연구의 결과가 간호사의 원가관리 행동 향상 프로그램 개발의 근거 자료로 활용될 수 있을 것으로 기대하며, 개발된 교육 프로그램의 타당성과 효과성을 분석하는 중재 연구 또한 필요함을 제안한다.

• 산업경영시스템학회지
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• 제35권3호
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• pp.148-154
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• 2012

The purpose of this study is to develop measurement items for quality cost in service industries. Quality cost is necessary in order to evaluate quality management activities. It is clear that the quality cost in service industry is different from manufacturing industry. Generally, in service industries, quality cost is very difficult to assess because it has a unique characteristics. This paper proposes an effective method for measuring quality cost in service industries. Based on the PAF (Prevention, Appraisal, Failure) cost model, we utilizes the concept of five demensions in SERVQUAL which are tangibles, reliability, responsiveness, assurance, empathy. This paper also presents to a standard model for quality cost measurement in service industries.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.1223-1230
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• 2009

In the construction industry, Case-Based Reasoning (CBR) is considered to be the most suitable approach and determining the attribute weights is an important CBR problem. In this paper, a method is proposed for determining attribute weights that are calculated with attribute relation. The basic items of consideration were qualitative and quantitative influence factors. These quantitative factors were related to the qualitative factors to develop a Cost Drivers-structural equation model which can be used to estimate construction cost by considering attribute weight. The process of determining the attribute weight-structural equation model consists o 4 phases: selecting the predominant Cost Drivers for the SEM, applying the Cost Driers in the SEM, determining and verifying the attribute weights and deriving the Cost Estimation Equation. This study develops a cost estimating technique that complements the CBR method with a Cost Drivers-structural equation model which can be actively used during the schematic estimating phases of construction.