• 한국건축시공학회지
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• 제3권2호
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• pp.95-102
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• 2003

Financial difficulties and claims frequently stop construction works and cause subsequent contract cancellations. However, as the criteria to assess costs have not been established, many cases of legal disputes over the assessment of cancellation costs are taking place and the concerned parties are suffering the loss of time and money. Therefore, the present research aimed at developing a rational and systematic model of cancellation cost assessment following the cancellation of contracts. The research was carried out in the following methods and scopes. 1 ) The research was focused on the assessment of fair cancellation costs from constructors' side for contracts cancelled by any causes for which the owners have liability. 2) To obtain basic materials about cancellation cost assessment methods, contracts, claims, contract cancellations and construction-related laws at home and abroad were examined. 3) A cost assessment model was developed for systematization and efficient operation of cancellation cost assessment, and the reliability and efficiency of the proposed model was verified through a case study. The conclusions drawn from the research are as follows. The importance of the cancellation cost assessment model was confirmed as, using the cancellation cost assessment model, direct cancellation cost and indirect cancellation cost could be assessed systematically, the number of disputable items could be reduced because reasonable evidences of actual spending were presented, and the loss of constructors could be minimized because systematic and rational cost assessment became possible for many disputable cases of indirect cancellation cost, which the constructors had been unable to prove so far though having spent.

• 정보처리학회논문지D
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• 제15D권2호
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• pp.207-212
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• 2008

본 논문은 소프트웨어 비용추정 모델의 적합성을 평가하고, 가장 적합한 모델을 제시하였다. 먼저, 해당 모델의 함수를 변수변환시켜 선형식으로 만든다. 다음으로 실제 개발 소프트웨어의 비용 데이터가 모델의 선형식에 얼마나 적합한지로 모델의 성능을 평가한다. 모델 성능평가에는 절대오차 대신 상대오차 개념인 MMRE를 적용하였다. 기존의 소프트웨어 비용추정 모델은 Weibull, Gamma와 Rayleigh 함수를 따르고 있다. 본 논문에서는 성장곡선의 일종인 Gompertz 곡선 모델을 제안하였다. 추가로 다른 성장곡선들도 적합성을 검증하였다. 모델 성능평가 결과 Gompertz 성장곡선이 소프트웨어 비용추정 모델로 가장 적합한 성능을 보였다.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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• pp.213-216
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• 1996

R'||'&'||'D project management is a process of decisions concerned with the achievement of goals of objectives. Especially, defense R'||'&'||'D project planning is the key in the successfull management of defense development. The defense project managers are constantly having to perform "what if\ulcorner" exercise, such as what if the project is extended out for an additional cost\ulcorner In this reserch, we developed a schedule-cost analysis model based upon Critical Path Method(CPM) and Venture Evaluation and Review Technique(VERT) for schedule-cost trade off analysis defense R'||'&'||'D projects. In the first step, a deterministic model is developed as a heuristic which deterministic model is developed as a heuristic which determines the schedule extension and reduction cost as a function desired schedule. In the second step, a stochastic network simulation model is developed to analyse the project risk (sucess and failure). The expected time and cost can be determined for desired schedule under the assumptions of stochastic arc data (time and cost) with a various precedence relationships. This model provides the defense R'||'&'||'D managers with an estimated and expected cost for curtailing or extending a project a given amount of time. The effectiveness and efficiency of the proposed methods, a heuristic and stochastic networks simulations, have been demonstrated through examples.

• 대한안전경영과학회지
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• 제16권1호
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• 한국IT서비스학회지
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• 제14권2호
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• pp.51-68
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• 2015

As interests in the quality of data in database systems are growing recently, analysis and improvement of data quality in databases have been an important issue. However, there has yet to be a clear agreement on how to reasonably calculate the total cost of such project. In this paper, based on real project data and budget statistics, we develop a model to estimate the cost for quality analysis and improvement project of a database. We first conduct statistical analysis to build our basic model. Throughout this analysis, we have identified factors that determine the scale of works required to conduct the project and eventually determine the cost. In addition, we have identified factors that determine the complexity of the project. These factors can adjusts the cost determined by the scale of works. Our model is verified and improved by surveys on experts. We apply our model to newly conducted projects and observe that our model estimates the cost of each project reasonably well.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1994년도 춘계공동학술대회논문집; 창원대학교; 08월 09일 Apr. 1994
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• pp.561-568
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• 1994

A man model can be used as an effective tool to design ergonomically sound products and workplaces, and subsequently evaluate them properly. For a man model to be truly useful, it must be integrated with a posture prediction model which should be capable of representing the human arm reach posture in the context of equipments and workspaces. Since the human movement possesses redundant degrees of freedom, accurate representation or prediction of human movement was known to be a difficult problem. To solve this redundancy problem, a psychophysical cost function was suggested in this study which defines a cost value for each joint movement angle. The psychophysical cost function developed integrates the psychophysical discomfort of joints and the joint range availability concept which has been used for redundant arm manipulation in robotics to predict the arm reach posture. To properly predict an arm reach posture, an arm reach posture prediction model was then developed in which a posture configuration that provides the minimum total cost is chosen. The predictivity of the psychophysical cost function was compared with that of the biomechanical cost function which is based on the minimization of joint torque. Here, the human body is regarded as a two-dimensional multi-link system which consists of four links ; trunk, upper arm, lower arm and hand. Real reach postures were photographed from the subjects and were compared to the postures predicted by the model. Results showed that the postures predicted by the psychophysical cost function closely simulated human reach postures and the predictivity was more accurate than that by the biomechanical cost function.

• 대한안전경영과학회지
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• 제17권1호
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• 한국구조물진단유지관리공학회 논문집
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• 제11권6호
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• pp.131-142
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• 2007

생애주기비용을 고려한 교량의 설계 및 유지관리에 있어서, 점검진단, 보수보강 등에 소요되는 직접적인 비용뿐만 아니라 간접적인 비용인 도로이용자비용은 중요한 비용항목으로 고려되고 있다. 직접비용과 비교하여 상대적으로 추정이 곤란한 도로이용자비용의 추정을 위하여 우회도로의 효과를 고려한 이용자지연비용과 차량운행비용의 정식화를 수행하고, 시간지체에 따른 도로이용자비용의 추정을 위한 회귀모델 개발을 위하여 교통해석과 회귀분석을 수행하였다. 개발된 회귀모델을 생애주기 비용 및 성능 기반 유지관리 전략 수립에 적용하여 도로이용자비용이 생애주기분석에 미치는 영향을 분석하고, 개발된 모델의 적용성에 대해서 고찰하였다. 도로이용자비용은 생애주기분석에 기초한 유지관리전략수립에 큰 영향을 미치며, 개발된 회귀모델은 교량의 도로이용자비용의 추정에 실용적으로 활용될 수 있을 것으로 판단된다.

• 대한산업공학회지
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• 제2권1호
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• pp.85-92
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• 1976

In this paper, the employment planning model is developed which is a decision-making model for determining the optimum employment level with respect to varying net manpower requirement for each planing period such that total cost in a planning horizon is minimized. It is constructed as a nonlinear programming model and a dynamic programming model on the basis of studies in the areas of production smoothing and manpower scheduling. Costs for a planning period are categorized into regular wage cost, hiring cost, and overtime cost. The first is a linear function. The other two cost functions are of quadratic nature. The planning horizon of this planning model is intermediate range (five years) for which a fair planning accuracy can be guaranteed. The model considers learning period for each job class. It is simple and an optimum solution can be easily obtained by direct search techniques.

• 한국항공우주학회지
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• 제39권6호
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• pp.576-584
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• 2011

성공적인 발사체 개발을 위해서는 개발비용을 정확하게 추정하는 것도 중요하지만 연차별 예산 배분을 적절히 계획하는 것도 중요하다. 본 논문에서는 통계적 기법을 이용하여 개발기간 중 연차별 예산 배분에 대하여 분석하였다. 연차별 비용 모델링을 위해서 통계적 모델의 분석을 통해 적합성을 판단하여 베타분포모델을 선택하였고, 프로젝트의 설계와 기술의 성숙도로 추정이 가능한 모델을 개발하였다. 연차별 비용 모델의 타당성을 검증하기 위하여 우주왕복선 주 엔진(Space Shuttle Main Engine)의 실제 개발비용 분포와 본 모델을 통한 개발비용 분포의 비교 연구를 통해 적합성을 확인하였다. 또한, 본 논문의 개발 비용 모델을 한국형발사체 개발에 적용하여 연차별 소요 비용을 추정하였다. 본 논문에서 제시하는 연차별 분포 모델은 발사체뿐만 아니라 다른 대형복합시스템의 개발에도 활용이 가능할 것으로 예상된다.