• 제목/요약/키워드: Cost item

검색결과 419건 처리시간 0.024초

A Study on the Cost State of Medium Size Two-boat Trawler Fishery (이소인 중형기선저인망어업의 원가실태에 관한 연구)

  • 박정호
    • The Journal of Fisheries Business Administration
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    • 제8권2호
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    • pp.1-19
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    • 1977
  • The results analyzed of the actual state of medium size two-boat trawler fishery based on the cost expended in 1975 are as follows: According to the calculation of interest, the total cost of this fishery comes to ₩ 55,353,807, and in this account, the production cost comes to ₩ 49,747,383 (89.9%) and the material cost comes to ₩ 27,027,662(48.8%), the labour cost comes to ₩ 10,381,013 (18.8%) the expenses, ₩12,338,708(22.3%) and commision and interest comes to ₩ 5,606,424 (10.1%). As above the fishery comes is 90% of production cost for the expense of production. The ratio of cost element to the total cost 100 is as follow: Fuel: 23.6%, allocation: 14.3%, fishing gear: 14.1%, boat repair: 13.0%, fish box: 8.5%, ice: 14.1%, commission: 6.9%, food cost: 4.5%, interest: 3.2%, transportation fee: 2.8%, consumption: 2.6%, tax: 2.5%, depreciation: 2.4%, administrative expense: 1.6%. The unit cost of catches to each box, including the interest, cames to ₩ 2,167 and not calculating the interest it comes to ₩ 2,098. The cost production to each kg comes to ₩ 114 including interest, without interest, it comes ₩110. When the production cost comes to 90.6%, it comes to 9.4% of total revenue. The reason which this fishery brings low income is that the boats are almost old and semi-diesel engine is used. So, fuel expense and repaire expenses needs too much. Acconding to above this fishery needs to replace new boat and new engine. And new are for this fishery needs to bring under cultivation in order to bring good income with the new method for this fishery. Specially, this fishery brings low income from July to September because of its rest from labour. And so, the expenses, item, and account of money, and the trust money the cost element are not showed in August.

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Strategic Study on Invigorating University-Associated Dance Institutes: Eentrally on Worker-Queried Evaluations on Importance And Urgency (대학무용연구소의 활성화 전략 연구 : 실무자 중요도 및 시급성 평가를 중심으로)

  • Kim, Gyu-Jin;Kim, Nyung-Nam
    • The Journal of the Korea Contents Association
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    • 제20권4호
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    • pp.385-395
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    • 2020
  • The dance area is less demanding than the supply, so it is not able to properly utilize talented people. If the university based dance research center is activated in this field, it can be an alternative by actively interacting with the residents of the community. Therefore this study was surveyed by specialists on invigorating dance institutes by applying new industrial development. Since then, workers were requested to evaluate importance and urgency of 23 questionnaires collected. As a result, the most important item was program development, and the most urgent was financial support. The first ranked sub-item of program development was organization of R&D cost(importance) and recruitment of professionals(urgency). Regarding financial support, it was budget increase and eligibility expansion of staff cost(importance) and subdivision and extended support for labor cost.

Automatic Inference of Standard BOQ(Bill of Quantities) Items using BIM and Ontology (BIM과 온톨로지를 활용한 표준내역항목 추론 자동화)

  • Lee, Seul-Ki;Kim, Ka-Ram;Yu, Jung-Ho
    • Korean Journal of Construction Engineering and Management
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    • 제13권3호
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    • pp.99-108
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    • 2012
  • The rough design information is only available from BIM(Building Information Model) based schematic design. So, it is difficult to obtain sufficient information for generating BOQ. Like 2D design, there are some problems that the results are depend on what the choice of cost estimator. However, the most research of BIM based cost estimation are focus on quantity takeoff, the consideration of work item for generating BOQ is insufficient. Therefore, this paper present automatic inference process of work items in a BOQ using ontology. The proposed process and ontology is validated through applying tiling construction. If the proposed process is utilized, it is expected the basis of developing generation method for consistent BOQ by resolving intervention of cost estimator's arbitrary decision.

A Proposal for an Adjustment of Fee for Medical Insurance Service in the Field of Thoracic and Cardiovascular Surgery (흉부외과 영역의 의료보험 진료수가 조정을 위한 제언)

  • Sun, Kyung;Kim, Hyoung-Mook
    • Journal of Chest Surgery
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    • 제25권4호
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    • pp.438-444
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    • 1992
  • We analysed 7,180 annual cases of surgical treatment performed by Department of Thoracic and Cardiovascular Surgery of 6 major institutes in Seoul Korea, All cases were applied to 101 of 140 coded items applicable to the field of Thoracic and Cardiovascular Surgery, in the book of "Standard Price List for Medical Service" which was notified by the Ministry of Health and Social Affairs, and of them, applied field specific items were 70 of 93 applicables. The most frequently applied items were those associated to ECC[extracorporeal circulation] 1,510 cases, and then item of closed thoracostomy 751 cases was next. Except the items associated to ECC, the coded item of the highest "Total cost[fee x total applied numbers]" was mitral valve replacement 182,356,570 won[534,770 won x 341 cases]. 140 items were arranged in "Total cost" order, and then categorized into 5 groups. Medical insurance fees of each group were modified by different grades without changes in sum of total fees. Fees of Group 1, the highest group in "Total cost" were pulled up, on the other hand, Group 4, the lowest group, were pulled down, Group 5, composed of overlapping items with other fields, were not changed. The result of adjustment by grouping showed 21.2% increment effect[535,749,105 won] in real income. And we found that new coded items for modern high technological procedures should be added to "Standard Price List for Medical Service “Standard Price List for Medical Service".

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Indirect benefits of the introduction of Korean Spatial Information System (한국형 공간정보시스템 도입의 간접적 편익에 관한 분석)

  • Lee, Young-Sung;Kim, Kab-Sung;Jung, Hayoung;Kim, Jin
    • Journal of the Korean Regional Science Association
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    • 제33권2호
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    • pp.39-46
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    • 2017
  • This study estimated indirect economic benefits of the introduction of Korean Spatial Information System. Korean academic society has been reluctant to consider indirect benefits as an item of benefits in cost-benefit analysis. Nevertheless, other countries including England recommend to consider some indirect benefits like option value as an important item of cost-benefit analysis, especially in the case of transportation projects. This study estimated indirect benefits of the introduction of Korean Spatial Information System using Contingent Valuation Methods: Indirect benefits of the project are so significant in terms of statistics and substantial in terms of magnitude that decision making can differ from the case without consideration of such indirect benefits.

Estimation of Social Costs between the Main Transport Modes using Damage Function Approach (피해함수접근법을 이용한 주요운송수단의 사회적 비용 산정)

  • So, Aerim;Shin, Seungsik
    • Journal of Korea Port Economic Association
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    • 제28권4호
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    • pp.1-37
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    • 2012
  • The purpose of this paper is to estimate the social costs induced by various transport modes such as truck, rail and sea vessel. For this purpose, we introduce the damage function of each transport modes, and estimate social costs for 10 items using Meta Analysis. As a results, this study can find that shipping is the most efficient transport mode because it gives the lowest social costs among them. This study also find that the iso-cost transport distance that gives the equal social costs between the transport modes. Our methodology can be thought somewhat inferior to the Contingent Valuation Methods, however the advantage of this methodology is that we can decomposite the total social costs into item by item and can apply it to other researches.

A Study of the Analysis and Identification of Risk Factor in Regard to Cash Flow in Public Rental Housing Development Project (공공건설임대주택사업의 현금흐름에 대한 리스크분석)

  • Lee Sang-Gon;Lee Jae-Young;Lee Hak-Ki
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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    • pp.423-426
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    • 2004
  • Costs of public rental housing development project consist on various kinds of profits and expenses such as national housing fund, rental cost, construction cost, financing cost. Therefore, project would not be executed without minute management and precise prediction about each item. Cash (low prediction and analysis are necessary to grasp current situation of project, because construction project which is conducted for a long period has fluent risks and inflows and outflows of cash. Although cash flow analysis has been conducted, cash flow has never been expected and managed. General matters to expect cash flow can be known by actual results and literatures. Hut there is no thesis which is studied about risk to enhance precision of expectation of cash flow. As existing thesises studied the risk about whole project, we haven't known precise relations of cash flow and project. Therefore, in this study, we are supposed to analysis and distinguish risk facts which can affect each item of cash flow for precise cash flow expectation and management of public rental housing development project.

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Process for Risk Severity Estimation of Weapon System Development Project using Parametric Estimation Method/Linear Kalman Filter (모수 추정기법/선형 칼만 필터를 이용한 무기체계개발 프로젝트 위험 요소의 영향도 추정 프로세스)

  • Lee, Seung-Yup
    • Journal of the Korea Academia-Industrial cooperation Society
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    • 제19권6호
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    • pp.567-574
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    • 2018
  • Risk management is a method to 1) identify risks that can adversely affect the cost, schedule, and target achievement performance of a system development project, and 2) manage the identified risks based on the severity and likelihood assigned to each risk item. Risk management is applicable to various fields, since it can manage the cost/schedule and effectively guides accomplishing the target performance by identifying and managing the risks in advance, which necessitates many concurrent studies. This paper proposes a procedure to estimate the severity value for a risk item using a Kalman filter. It is assumed that the severity can be expressed as an equation consisting of cost/schedule loss during the risk event. A linear Kalman filter is used to reduce the error between the true and estimated values, which can eventually save resources spent on the risk management procedure. A simulation test case was conducted to demonstrate the validity of the proposed method.

Integrated Production-Distribution Planning for Single-Period Inventory Products Using a Hybrid Genetic Algorithm (혼성 유전알고리듬을 이용한 단일기간 재고품목의 통합 생산-분배계획 해법)

  • Park, Yang-Byung
    • IE interfaces
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    • 제16권3호
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    • pp.280-290
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    • 2003
  • Many firms are trying to optimize their production and distribution functions separately, but possible savings by this approach may be limited. Nowadays, it is more important to analyze these two functions simultaneously by trading off the costs associated with the whole. In this paper, I treat a production and distribution planning problem for single-period inventory products comprised of a single production facility and multiple customers, with the aim of optimally coordinating important and interrelated decisions of production sequencing and vehicle routing. Then, I propose a hybrid genetic algorithm incorporating several local optimization techniques, HGAP, for integrated production-distribution planning. Computational results on test problems show that HGAP is effective and generates substantial cost savings over Hurter and Buer's decoupled planning approach in which vehicle routing is first developed and a production sequence is consequently derived. Especially, HGAP performs better on the problems where customers are dispersed with multi-item demand than on the problems where customers are divided into several zones based on single-item demand.

Multi-Item Inventory Problems Revisited Using Genetic Algorithm

  • Das, Prasun
    • Management Science and Financial Engineering
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    • 제13권2호
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    • pp.29-46
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    • 2007
  • This paper makes an attempt to compare the two important methods for finding solutions of multi-item inventory problem with more than one conflicting objectives. Panda et al.[9] discusses a distance-based method to find the best possible compromise solution with variation of priority under the given weight structure. In this paper, the problem in [9] is revisited through the Pareto-optimal front of genetic algorithm with the help of a situation of retail stocking of FMCG business. The advantages of using the solutions from the perspective of the decision maker obtained through multi-objective optimization are highlighted in terms of population search, weighted goals and priority structure, cost, set of compromise solutions along with prevention of stock-out situation.