• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2009년도 춘계 학술논문 발표대회 학계
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• pp.155-158
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• 2009

During the construction project period, a lot of change orders happen in the design and construction stage Especially, The change order during construction stage causes the huge construction cost increase and duration delay. Accordingly, research on the change order of the construction stage is being progressed relatively active in the design stage, but the design changes are rarely made. In the design stage, the owner has to pay a design addition cost when change order due to the demands of owner happens. However Korea has not the specific standard about design additional cost in design stage. Therefore, this study analyzes problems of design additional cost estimation methods through the case study, and then indicates the method that the ratio distributes to details dividing design tasks and the method of the PM(Project Management). Eventually, this study expects to minimize claim related the design additional cost in design stage.

• 한국병원경영학회지
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• 제11권3호
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• pp.73-93
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• 2006

This study aims at providing necessary informations for management decision-making to the hospital manager, such as ratios of fixed and variable cost to total operating expense, and variable cost ratio to operating revenues, and determinant factors affecting cost behavior. A study model and related hypotheses were established, data were collected from 41 private university hospitals for the 6years from 1998 to 2003, and regression analyses were performed to test the hypotheses. The results of the analyses and conclusions are as follows; First, labor cost and administration cost within the same number of beds have not only fixed quality of the cost, but variable quality of that. Also, the ratio of the variable costs to operating revenue of the metropolitan was estimated 76.9% and that of other area hospitals was 80.1%. Second, the major factors affecting the increase rate of the operating expense were the increase rates of the number of inpatients, the number of employee, and the number of hospital operating bed. This result implies that maintaining a optimal hospital bed size and efficient operation of the beds are important strategic factors of hospital management.

• 한국철도학회논문집
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• 제10권6호
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• pp.655-659
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• 2007

이 논문은 국내 철도 모의운전연습기의 훈련비용 효율성(TCE; training cost-effectiveness)을 분석하는데 그 목적이 있다. 교육훈련 비용 효율성이란 해당 모의운전연습기를 통해 얻어진 학습 효율성(TER)과 그에 따르는 비용 효율성(TCR)을 모두 고려한 비율이다. TCE가 1보다 작으면 분석하고자 하는 훈련체계나 새롭게 적용하는 훈련 도구의 비용 효율성이 없는 것이고, 1보다 크면 비용 효율성이 있는 것이다. 그러나 훈련체계나 훈련 도구가 비용 효율성이 없다 하더라도 안전과 관련된 사항은 반드시 비용에 관계없이 고려되어야 한다. 본 연구는 국내 철도 모의운전연습기의 훈련비용 효율성을 분석하였으며, 훈련의 종류와 훈련 내용에 따라 적절한 종류의 모의운전연습기를 활용하는 것이 비용 효율성이 있는 것으로 분석되었다.

• 콘크리트학회논문집
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• 제23권1호
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• pp.99-107
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• 2011

이 연구는 대용량 지상식 LNG 저장탱크에 사용할 고강도 자기충전 콘크리트의 최적배합 조건을 도출하고, 현장적용을 위한 기본 자료를 제안하기 위한 것이다. 60~80 MPa 고강도 자기충전 콘크리트를 적용하면, 벽체두께의 감소와 자기충전성에 따른 인력절감 및 품질확보 등을 통하여 경제성을 확보할 것으로 예상된다. 시멘트 및 분체는 점성 증대 및 수화열 저감에 우수한 플라이애쉬와 저열 시멘트(벨라이트)를 사용하였다. 플라이애쉬의 치환율은 구속수비 및 배합변수 실험을 통해 정하였으며, 배합변수는 단위수량(W), 플라이애쉬 치환율(FA), 물-결합재비(W/B) 및 잔골재율(S/a)로 하여, 최적배합비 및 경제성 평가를 실시하였다. 실험 결과, 설계기준강도 60 MPa의 경우에는 단위수량 165 $kg/m^3$, 플라이애쉬 치환율 20% 및 물-결합재비 27~30%로 나타났으며, 설계기준강도 80 MPa의 경우에는 단위수량 165 $kg/m^3$, 플라이애쉬 치환율 10% 및 물-결합재비 25%로 나타났다. 또한, 기존의 설계기준강도 40 MPa과 비교해 볼 때, 압축강도 증가에 따른 재료비 상승은 60 MPa의 경우 14~22% 및 80 MPa의 경우 33%로 나타나, 현장관리 및 인력절감 등과 함께 매우 경제적인 것으로 나타났다.

• 한국조경학회지
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• 제33권3호
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• pp.84-93
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• 2005

The purpose of this study is to analyze the economic feasibility of the construction of a new ecological park, based on the case of a plan in Yeongcheon City. For fulfilling the purpose of this study, questionnaire survey was conducted in Yeongcheon City. Based on the survey data, cost-benefit analysis is conducted. For this study, costs and benefits of the project are estimated. Then, using NPV, IRR, and B/C ratio criteria, cost-benefit analysis for this study is conducted. from the empirical cost-benefit analysis, NPV of the proposed project is estimated at 5,420 million Won, IRR is estimated at 12.16%, and B/C ratio is estimated at 1.44. Thus, it is found that the construction of a new ecological park in this area would be feasible from the economic point of view.

• 한국시뮬레이션학회논문지
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• 제20권2호
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• pp.19-27
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• 2011

본 연구에서는 스무딩된 주문정책이 리드타임, 만족율, 재고비용에 미치는 영향을 연구한다. 이를 위해 스무딩된 order up to 주문정책을 사용하는 하류업체와 make to order 방식을 사용하는 상류업체로 구성된 공급사슬을 사용한다. 스무딩을 하면 리드타임이 예상하는 바와 같이 감소된다. 그러나 스무딩에 의해 하류업체에서의 만족율이 감소하며 재고비용이 증가된다. 한편 상류업체 제조시간의 분산이 평균 제조시간보다 만족율 및 재고비용에 미치는 영향이 더 크므로, 상류업체 제조시간의 변동성을 최소화해야 한다.

• 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.

• 상하수도학회지
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• 제37권6호
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• pp.409-423
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• 2023

In this study, we analyzed how the revenue water ratio(RWR) is affected by changes in conditions of the water supply area, such as the ratio of aging pipes, maintenance conditions, and revenue water. As a result of analyzing the impact of pipe aging and maintenance conditions on the RWR, it was confirmed that the RWR could be decreased if the pipe replacement project to improve the aging pipe ratio was not carried out and proper maintenance costs were not secured. It was also confirmed that an increase in the revenue water could be operated to facilitate the achievement of the project's target RWR. In contrast, a decrease in the revenue water due to a population reduction could affect the failure of the target RWR. In addition to analyzing the causes of variation in the RWR, the calculation of estimated project costs was considered by using leakage reduction instead of RWR from recent RWR improvement project cost data. From this analysis, it was reviewed whether the project costs planned to achieve the target RWR of the RWR improvement project in A city were appropriate. In conclusion, the RWR could be affected by variations in the ratio of aging pipes, maintenance conditions, and revenue water, and it was reasonable to consider not only the construction input but also the input related to RWR improvement, such as leakage reduction, when calculating the project cost.

• 경영과정보연구
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• 제22권
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• pp.137-165
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• 2007

It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

• 간호행정학회지
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• 제16권4호
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• pp.409-418
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• 2010

Purpose: The purpose of this study was to compare the costs and benefits of home nursing care services between public health centers (PHC) and private hospitals. Method: Participants were 105 patients who had received home nursing care services from a private hospital or public health center. From a societal perspective, the researcher identified the costs and benefits of the services using performance data and calculated the net benefit and benefit/cost ratio. Result: The net benefit of the home nursing care service based in the PHC was 165.9 million won and benefit/cost ratio was 2.0, while the net benefit of the home nursing care services by the private hospital was 141.1 million won and benefit/cost ratio was 1.7. Both types of programs were economically validated. Conclusion: Home nursing care services were basically efficient as the results showed a positive net benefit. A cost-benefit analysis indicated that the PHC-based home nursing care services were more efficient than that of the private hospital. With limited human resources and management standards in public health centers, results suggest the need for a more systematic management of the home nursing care service to improve the health of this vulnerable community population.