• 한국화재소방학회논문지
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• 제9권2호
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• pp.3-9
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• 1995

Acceptable risk problem are decision problems they requires a choice among different estimations of technological risks. The alternative option includes a threat to life among its consequences. However, the definition used to ignore the public's perceived risk which should be identified as acceptable risk. The study examine the role of perception of risk as acceptable risk between different situations of estimated consequence and probability of risk. The cost benefit principle for the reduction of risk applied to find the possible solutions with in decision making process.

• 산업경영시스템학회지
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• 제41권1호
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• pp.110-117
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• 2018

Machines and facilities are physically or chemically degenerated by continuous usage. One of the results of this degeneration is the process mean shift. By the result of degeneration, non-conforming products and malfunction of machine occur. Therefore a periodic preventive resetting the process is necessary. This type of preventive action is called 'preventive maintenance policy.' Preventive maintenance presupposes that the preventive (resetting the process) cost is smaller than the cost of failure caused by the malfunction of machine. The process mean shift problem is a field of preventive maintenance. This field deals the interrelationship between the quality cost and the process resetting cost before machine breaks down. Quality cost is the sum of the non-conforming item cost and quality loss cost. Quality loss cost is due to the deviation between the quality characteristics from the target value. Under the process mean shift, the quality cost is increasing continuously whereas the process resetting cost is constant value. The objective function is total costs per unit wear, the decision variables are the wear limit (resetting period) and the initial process mean. Comparing the previous studies, we set the process variance as an increasing concave function and set the quality loss function as Cpm+ simultaneously. In the Cpm+, loss function has different cost coefficients according to the direction of the quality characteristics from target value. A numerical example is presented.

• 융합정보논문지
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• 제10권11호
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• pp.302-312
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• 2020

본 연구는 국내 상장시장 간 원가의 비대칭성의 차이가 있는지, 상장기업의 기업 규모에 따라 원가의 비대칭성이 차이가 있는지 검증하였다. 기존의 연구에서는 상장기업만을 대상으로 한 원가의 비대칭성은 살펴보았지만, 상장기업 간의 규모의 차이는 살펴보지 않았다. 그러나 다수의 연구에 따르면 상장시장 간 또는 상장기업이라 할지라도 기업의 특성이나 기업고유의 위험(firm risk)이 서로 다르기 때문에 이와 같은 영향이 기업 내부 자원배분 의사결정에 미치는 영향에 차이가 있을 것이라고 보고 분석을 실시하였다. 이를 위해 2011년부터 2019년까지 유가증권시장과 코스닥시장을 대상으로 Anderson et al.(2003)의 원가행태 모형을 이용하여 분석한 결과, 유가증권시장과 코스닥시장의 원가행태는 차이가 있는 것으로 나타났다. 전반적으로 선행연구와 마찬가지로 원가의 하방경직성이 보고되었으나 유가증권시장의 경우 원가의 하방경직성이 완화됨을 확인할 수 있었다. 기업규모가 클수록 매출액이 감소할 때 유휴자원의 처분의사결정이 더 뚜렷한 것으로 나타났다. 추가적으로 외국인투자자 지분율이 높은 경우, 유가증권시장일수록, 기업규모가 클수록 원가의 하방경직성의 완화는 더 크게 나타남을 관찰할 수 있었다. 본 연구는 원가의 비대칭성에 관한 연구를 확장하고 상장시장 간, 기업규모 간의 차이가 존재함을 밝힌 연구로써 선행 연구와의 차별성을 갖는다.

• 한국환경복원기술학회지
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• 제16권1호
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• pp.171-180
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• 2013

As the second-largest 1st degree of ecological zone in Kangwon Province, Pyeongchang County is expected to play an important role in expanding the protected areas of the Republic of Korea. However, Pyoungchang County is expected to experience an increase in demand for development due to the 2018 Winter Olympics. Problems related to various stakeholders and limited budget will arise regarding the issue of expanding the protected areas. In this study, in order to effectively control these problems, we designed expansion plans for the 1st degree ecological zoning map areas and the observed data of threatened species I and II in Pyoungchang County by using the MARXAN Software. As for the methods, we first set the planning units(PUs) for the spatial analysis. The PUs include boundary length, land cost, land status, etc. Then, we made the input data by controlling the conservation features, BLM(Boundary Length Modifier) and iteration numbers. There are two measures for the establishment of the protected areas, one of which only concerns with the ecological priority, and the other with combining the land cost on forest. The one illustrated shows that the larger patches that include the conservation feature was selected as a candidate of the protected areas. The other one presented shows that inexpensive land cost areas were selected. As this study produces visual results and enables an efficient application of various values in selecting protected areas, we believe that it will be useful to various stakeholders in spatial decision-making process.

• 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.

• 한국군사과학기술학회지
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• 제15권5호
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• pp.565-576
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• 2012

Cost estimates are necessary for government acquisition program to support decisions about funding, to develop annual budget requests and to validate resource requirements at key decision points. Many researches have been done about cost estimating technique recently. Parametric cost estimating models based on CERs(Cost Estimating Relationships) have been mainly used using regression method with historical data. However, there are many restrictions in developing Korean version CERs because the number of data points are too small. Specially, data collection and data management system are unstable in Korean defense environment, when developing CERs. In this research, we analyzed the historical data, and found some cost drivers in guided weapon system area. We developed the Acquisition Unit Cost CER using the regression to remove multicollinearity in the historical data. So we could overcome the restriction of the insufficient sample number. This research as a first attempt is meaningful in terms of obtaining our own Acquisition Unit Cost CER using historical cost and physical characteristic in Korean development environment.

• 한국공간정보시스템학회 논문지
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• 제2권2호
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• pp.59-74
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• 2000

투자의 효율성제시가 불명확한 1단계 국가GIS사업(1995-2000)에 대한 대책으로, 최근 GIS예산 집행의 타당성에 대한 분석이 요구되고 있다. 특히 국가GIS사업의 많은 비중을 차지하는 지자제GIS사업에서 효율적인 투자는 성공적인 사업추진을 위해 매우 중요하다. 그러나 GIS투자의 타당성을 판단하기 위해서는 투자비용의 산정과 함께 그로 인한 편익 내지 효과를 측정할 수 있어야 한다. 또 측정할 수 있다면 얼마나 측정할 수 있고 얼마나 설득력있는 편익을 측정하여 정책결정이나 정치적, 재정적 지지를 얻는 데에 활용할 수 있는가가 핵심적인 주요사안으로 받아들여지고 있다. 따라서 본 연구는 지자체에서 합리적인 의사결정의 자료로 활용될 수 있도록 기존의 다양한 GIS비용효과 분석에 대한 이론적 고찰을 실시하고, 지자제GIS의 특성을 고려한 GIS비용효과분석방안을 고찰하였다. 이를 위해 지자체 GIS 발전단계에 따르는 효과 및 지자체 응용시스템별의 활용효과에 대한 국내외사례를 종합, 국내 지자체 GIS비용효과분석에 적용될 수 있는 비용과 효과의 정량적 정성적 평가항목을 구성하였다. 아울러 편익비용비, 순현재가치, 내부수익률의 평가기법에 따라 다양한 대안선정을 위한 민감도분석과 불확실성분석에 대해서도 살펴봄으로써, 지자제 GIS사업의 투자타당성확보 및 합리적인 의사결정 및 대안선택방향을 모색하였다.

• 한국콘텐츠학회논문지
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• 제19권4호
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• pp.423-431
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• 2019

본 연구는 이사책임감면규정 도입이 기업의 원가행태에 미치는 영향을 분석하였다. 우리나라의 이사책임감면규정은 경영자의 기업경영관련 의사결정 실패에 따른 위험을 완화하여 경영효율성을 향상시킬 목적으로 2011년 4월에 도입되었다. 그러나 이러한 이사책임감면규정의 도입이 경영자의 도덕적 해이를 부추길 수 있다는 우려의 견해도 존재하므로, 이사책임감면규정의 도입 효과를 검증하기 위한 실증연구의 필요성이 강조되고 있으나 아직 미비한 상황이다. 이에 본 연구에서는 경영자의 의사결정이 반영되는 기업의 원가행태를 중심으로 이사책임감면규정 도입 효과를 실증적으로 분석하였다. 연구결과, 이사책임감면규정을 도입한 기업은 미도입기업보다 판매관리비의 하방경직적인 원가행태가 강화되었음이 관찰되었다. 이는 이사책임감면규정 도입기업의 경영자는 매출성과 감소 시 향후 매출성과가 회복되었을 경우를 대비하고자 보다 적극적으로 조정비용을 고려하는 것으로 해석된다. 본 연구는 이사책임감면규정 도입의 정책적 타당성을 입증할 수 있는 실증증거를 제시하였다는데 자본시장과 학계에 공헌할 수 있을 것으로 기대된다.

• Journal of Information Science Theory and Practice
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• 제7권4호
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• pp.56-64
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• 2019

Planting intercropping in rubber plantations is another alternative for generating more income for farmers. However, farmers still lack the knowledge of choosing plants. In addition, information for decision making comes from many sources and is knowledge accumulated by the expert. Therefore, this research aims to create a decision support system for growing rubber trees for individual farmers. It aims to get the highest income and the lowest cost by using semantic web technology so that farmers can access knowledge at all times and reduce the risk of growing crops, and also support the decision supporting system (DSS) to be more intelligent. The integrated intercropping ontology and rule are a part of the decision-making process for selecting plants that is suitable for individual rubber plots. A list of suitable plants is important for decision variables in the allocation of planting areas for each type of plant for multiple purposes. This article presents designing and developing the intercropping ontology for DSS which defines a class based on the principle of intercropping in rubber plantations. It is grouped according to the characteristics and condition of the area of the farmer as a concept of the rubber plantation. It consists of the age of rubber tree, spacing between rows of rubber trees, and water sources for use in agriculture and soil group, including slope, drainage, depth of soil, etc. The use of ontology for recommended plants suitable for individual farmers makes a contribution to the knowledge management field. Besides being useful in DSS by offering options with accuracy, it also reduces the complexity of the problem by reducing decision variables and condition variables in the multi-objective optimization model of DSS.

• 한국전산구조공학회:학술대회논문집
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• 한국전산구조공학회 2005년도 춘계 학술발표회 논문집
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• pp.704-711
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• 2005

Recently Life Cycle Cost Analysis for civil infrastructures such as pavements, bridges, and dams has been emphasized However, so far, there are few systems available for life cycle cost analysis of bridges at design stage. Therefore, the objective of this paper is to develop a user-friendly life-cycle cost analysis system for LCC-effective optimal design decision making at design stage. The program is based on the proposed LCC model, formulation, analysis modules and systematic procedure that suit Korean construction conditions. It is expected that the developed system can be effectively utilized for more LCC-effective design of bridges. It is applied to an actual bridge design project in order to demonstrate its effectiveness and applicability.