• 한국정보시스템학회지:정보시스템연구
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• 제15권3호
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• pp.107-129
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• 2006

The purpose of this study is to provide and validate an IT cost model hi which we link among cost center, cost object and flexible cost driver. in order to accomplish this purpose, this study utilizes ethnographic research methodology. At first we develop the cost model where the flexible cost driver is the distribution basis of overhead cost. For each cost driver, unit cost management model is also proposed. Then we employ the structured design methodology to validate the model. Based on the IT Cost requirements of a case company, the IT cost system was designed and developed for its test. The result shows the model we developed in this study is appropriate for managing IT resources and further, can be used as a reference model for calculating chargeback rates of other departments and IT budget of IT department.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.203-211
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• 2009

Korean public owners who order public multi-family housing construction projects have yet to gain access to a model for predicting construction cost. For this reason, their construction cost prediction is mainly dependent upon historic data and experience. In this paper, a cost-prediction model based on Case-Based Reasoning (CBR) in the design phase of public multi-family housing construction projects was developed. The developed model can determine the total construction cost by estimating the different Building, Civil, Mechanical, Electronic and Telecommunication, and Landscaping work costs. Model validation showed an accuracy of 97.56%, confirming the model's excellent viability. The developed model can thus be used to predict the construction cost to be shouldered by public owners before the design is completed. Moreover, any change orders during the design phase can be immediately applied to the model, and various construction costs by design alternative can be verified using this model. Therefore, it is expected that public owners can exercise effective design management by using the developed cost prediction model. The use of such an effective cost prediction model can enable the owners to accurately determine in advance the construction cost and prevent increase or decrease in cost arising from the design changes in the design phase, such as change order. The model can also prevent the untoward increase in the duration of the design phase as it can effectively control unnecessary change orders.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2007년도 정기학술발표대회 논문집
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• pp.607-612
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• 2007

사업 초기 단계에서의 정확한 공사비 예측은 각각의 대안을 비교하여 향후 공사비에 대한 정보를 제공함으로써 효율적인 예산수립을 가능하게 한다. 하지만 사업 초기 단계에는 공사비 산정 기준이 모호하고 가용 정보가 부족함에 따라 공사비 예측에 한계가 나타난다. 더욱이 현행 공사비 산정모델이 단위 길이당 공사비를 활용한 선형적이고 단순한 모델을 활용함에 따라 예측의 정확도에 한계를 가지고 있다. 따라서 본 연구에서는 기존 공사비 산정모델의 한계를 개선하고 사업 초기 단계에서 가용한 데이터를 활용할 수 있는 공사비 산정 모델의 Framework를 구축하고자 한다. 이를 위하여 본 연구에서는 국내외 개략공사비 산정 모델을 분석하였으며, 기존 도로공사의 공사비 분석자료를 토대로 노선선정 등 사업초기 단계에서 활용 가능한 도로공사 개략공사비 산정모델의 Framework를 제시하였다.

• 대한산업공학회지
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• 제29권4호
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• pp.321-333
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• 2003

Although manufacturing cost is a major part of profit in a company, it is difficult to be calculated by an analytic method. Besides, the manufacturing cost gained by simple financial structure dose not have an important meaning in market place. Therefore, an analytic method of computing the manufacturing cost is very necessary in manufacturing system. In this study, we suggested the direct cost analysis model which are able to measure accurate cost analysis of product in manufacturing system. The direct cost analysis model is made up of directly used expenditure for unit product. Also, system performances are put in the manufacturing cost analysis model so that it could be possible to analyze the change of manufacturing cost as system performances change. At the end of this paper, it verifies its relevancy and practicality of the suggested direct cost analysis model through the case study, using real data for direct labor cost.

• 한국비블리아학회지
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• 제5권1호
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• pp.85-105
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• 1981

Information is an essential factor leading the rapid progress which is one of the distinguished characteristics in modem society. As more information is required and as more is supplied by individuals, governmental units, businesses, and educational institutions, the greater will be the requirement for efficient methods of communication. One possibility for improving the information dissemination process is to use computers. The capabilities of such machine are beginning to be used in the process of Information storage, retrieval and dissemination. An important problems, that must be carefully examined is whether one technique for information retrieval is better for worse than another. This paper examines problem of how to evaluate an information retrieval system. One specific approach is a cost accounting model for use in studying how to minimize the cost of operating a mechanized retrieval system. Through the use of cost analysis, the model provides a method for comparative evaluation between systems. The general cost accounting model of the literature retrieval system being designed by this study are given below. 1. The total cost accounting model of the literature retrieval system. The total cost of the literature retrieval system = (the cost per unit of user time X the amount of user time) + ( the cost per unit of system time X the amount of system time) 2. System cost accounting model system cost = (the pre-search system cost per unit of time X time) + (the search system cost per unit of time X time) + (the post search system cost per unit of time X time) 1) Pre-search system cost per unit of time = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 2) Search system cost per unit of time = comparison cost + document representation cost. 3) Post-search system cost per unit of time. = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 3. User cost accounting model Total user cost = [pre-search user cost per unit of time X (time + additional time) ] + [search user cost per unit of time X (time + additional time) ] + [post-search user cost per unit of time X (time + additional time) ].

• 한국국방경영분석학회지
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• 제27권1호
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• pp.10-27
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• 2001

This paper deals with the application of PRICE model in estimating the proper acquisition cost for weapon budgeting phase. The PRICE(Parametric Review of Information for Costing and Evaluation) Hardware model is a computerized method for deriving cost estimates of electronic and mechanical hardware assemblies and systems. The model can be used in obtaining not only initial cost estimates in conceptual phase, but also detailed cost estimates in budgeting phase depending on available historical and empirical data. We analyzed first step cost estimate parameters and derived cost equations using PRICe output dta. Using weight and complexity, We can find cost variation. Sensitivity analysis shows that cost increases exponentially as complexity increases exponentially as complexity increases. We estimated KAAV\`s (Korea Amphibious Assault Vehicle) production cost using the PRICE model and compare with engineering cost estimates which is based on actual production data submitted by the production company. The result shows that tow estimates are close within $\pm2%$ differences.

• 수산경영론집
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• 제47권4호
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• pp.1-13
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• 2016

Fish mortality is the most important success factor in aquaculture management. To analyze the effect of mortality considering biological and economic condition is a important problem in land-based aquaculture. This study is aimed to analyze the effect of mortality for duration of cultivation in land-based aquaculture. This study builds the mathematical model that finds the value of decision variable to minimize cost that sums up the water pool usage cost, sorting cost, fingerling cost and feeding cost under critical standing corp constraint. The proposed mathematical model involves many aspects, both biological and economical: (1) number of fingerlings (2) timing and number of batch splitting event, based on (3) fish growth rate, (4) mortality, and (5) several farming expense. Numerical simulation model presented here in. The objective of numerical simulation is to provide for decision makers to analyse and comprehend the proposed model. When extensive biological and cost data become available, the proposed model can be widely applied to yield more accurate results.

• Journal of Information Technology Applications and Management
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• 제11권1호
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• pp.39-51
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• 2004

Application systems outsourcing is an important part of IT outsourcing services. Application systems outsourcing costs is determined by service levels of outsourcers. Recent researches show there is a strong need to build industry-specific cost estimation models. In this study, an industry-specific application systems operation cost estimation model is suggested. We reviewed operation cost models of previous researches, and proposed a cost estimation model for security industry. Industry-specific service factors are defined and service levels are determined by Interviews with experts. The proposed model is tested and adjusted with empirical data. The new model shows more accurate prediction than previous general models. Future research will be needed to develop outsourcing cost estimation models for other industries and to refine cost models developed in this study.

• Asia pacific journal of information systems
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• 제8권3호
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• pp.101-118
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• 1998

The purpose of this study is to construct a value-oriented sizing and cost estimation model for system integration projects. In particular, this study is to build a system architecture design and integration cost model, and a network design and implementation cost model. Unlike software development projects, system integration projects include knowledge-intensive professional services on system architecture and network design areas. Because of these work's high invisibility, the cost of these services is hard to estimate and measure. Therefore, we need to develop value-oriented cost models. This study presents 6 value-oriented cost models, and tests statistical significance of these models with real system integration project data. The results show that cost factors on these models are valid, and models are statistically significant. Future work is needed to integrate various cost models and apply the whole model to field projects to increase model's prediction accuracy.

• 수산경영론집
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• 제48권3호
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• pp.47-59
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• 2017

Fish mortality is the most important success factor in aquaculture management. To order fingerlings considering the effect of mortality is a important problem in aquaculture farm. This study is aimed to decision the number and size of fry in aquaculture farm. This study build the mathematical model that finds the value of decision variable to minimize total cost that sums up the fingerling purchasing cost, aquaculture farm operating cost and feeding cost under mortality constraint. The proposed mathematical model involve biological and economical variables: (1) number of fingerlings (2) fish growth rate (3) mortality (4) price of a fry (5) feeding cost, and (6) possible order period. Numerical simulation model presented here in. The objective of numerical simulation is to provide for decision makers to analyse and comprehend the proposed model. When extensive biological and cost data become available, the proposed model can be widely applied to yield more accurate results.