• 제목/요약/키워드: Depreciation

검색결과 209건 처리시간 0.02초

A Proposal of Repair Cost Estimating Criteria for Persistent Defects in Apartment Houses

  • Lee, Hae-Jin;Lim, Nam-Gi
    • 한국건축시공학회지
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    • 제11권6호
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    • pp.597-608
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    • 2011
  • 공동주택의 건설 분쟁(Claim)발생 시 지속적으로 발생하는 하자의 보수비용 산정 방안에 대한 객관적 기준이 없어 건설전문가들도 각자의 경험과 성향에 따라 다양하게 판단하게 되므로 문제점을 발생 시키고 있다. 따라서 본 연구에서는 이에 대한 분석을 통하여 보수비용 산정기준과 방안을 제시한 후 건축물 하자관련 담당자들에게 합리적인 하자 판단기준을 제안 하고자 한다. 연구결과, 실적공사비를 우선 적용하며 실적공사비에 없는 항목은 표준품셈을 활용하여 산정한다. 지속형 하자 유형인 법규위반 하자의 보수비용 산정은 위반 건물부위만 철거하여 재시공하는 비용을 산정하고, 진행성(확대)하자는 건물 준공의 경과연수에 비례하여 기여율로 산정하며, 반복성 하자는 하자를 최소화시키는 방법의 설비공법을 대안으로 강구하여 산정하고, 가치감소 하자는 내용연수대비 하자보증기간의 비율로 산정하는 방법을 제안하였다. 이중 가치감소하자 보수비용의 산정은 향후 보다 많은 연구가 필요할 것으로 사료된다.

근대산업유산 재생을 위한 커뮤니티디자인 특성 연구 (A study of the Characteristics of Community Design for Modern Industrial Heritage's Reproduction)

  • 정민주;이찬
    • 한국실내디자인학회논문집
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    • 제23권4호
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    • pp.157-168
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    • 2014
  • In buildings on the street, indiscriminate redevelopment are being made by overlooking the relationship with surrounding landscape to create their own unique meaning, due to industrialization progressed rapidly with human needs of longing for something constantly. Selection and methods of two plans, conservation and utilization should be required, considering heritage values on industrial buildings which are being lost and aged in this redevelopment higher. The attempt for the use of modern industrial heritage becomes a hot topic, and several experimental challenges are being made. However, there are rather many cases of causing industrial buildings' depreciation and one-size-fits-all reproduction performance as it applies other examples as standards by recognizing the reproduction of modern industrial heritage as one trend, not focusing on the trend of the times or paradigm, what the times want. To minimize these problems, we focus on how to utilize industrial buildings beyond the importance of industrial buildings' reproduction, considering the quality of local residents' life as well as the expected effect obtainable due to security of local identity and reproduction of buildings, focusing on the concept of community design that offers and forms a way of community life as the design of shares based on unspecified individuals' common life. Community design's core can be called to have diversity rather than undifferentiated unity by pursuing whole unification, since local residents become those who plan design and all people participate in it. In addition, community design achieves integration with other fields as an enlarged design area without limiting in an environmental area, by making indigenously natural characteristics combined with cultural factors in one context so that people may understand the flow of the place. The importance of effects acquired from modern industrial heritage's reproduction has well-known, and the attempt for utilizing aged heritage as a new value and a function has constantly been made. Now, it's time to focus on how long it lasts through this method, rather than modern industrial heritage's reproduction itself. There can be a significance in this study in proposing methodological solutions on modern industrial heritage's reproduction, not to cause depreciation of industrial buildings by recognizing contemporary trends and uniform regeneration performance, multifaceted research is needed for creative, effective development on modern industrial heritage which will occur constantly.

회계선택이 비대칭적 원가행태에 미치는 영향 - 한국, 일본 제조기업을 중심으로 - (The Impacts of Reporting Choice on Asymmetric Cost Behavior - Focused on Korean and Japanese Manufacturing Firms -)

  • 노길관;김동일
    • 한국산학기술학회논문지
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    • 제20권10호
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    • pp.452-458
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    • 2019
  • 본 논문의 목적은 한국과 일본의 제조기업들을 대상으로 경영자의 회계선택이 비대칭적 원가행태에 어떠한 영향을 미치는지를 분석하는 것이다. 해당 내용을 분석하기 위하여 Shust and Weiss(2014)가 제안한 경제적원가 대용치인 현금영업원가(OC)와 감가상각 전 영업비용(OEBD)을 이용하여 기존연구들의 분석대상이었던 판매관리비, 매출원가, 영업비용과의 원가행태 차별성을 분석하였다. 분석결과 첫째, 영업비용과 현금영업원가의 원가행태간에 차별성이 한일 양국 모두 나타났다. 구체적으로는 영업비용에 비하여 현금영업원가의 하방경직성 정도가 더 높게 나타났다. 특히 한국 기업은 유형고정자산집중도가 높을수록 일본 기업에 비하여 하방경직성이 약화되는 것으로 나타났다. 둘째, 감가상각비의 발생은 한일 양국 모두 원가의 하방경직성을 약화시키는 것으로 나타났다. 또한 한국과 일본의 제조 기업은 시차를 두고 상관성을 가지고 있는 것으로 분석되었으며, 향후 양국의 기업을 분석 및 연구하는데 유용한 지침을 제공할 수 있을 것이다. 그리고 일본기업의 경우 부채비율이 높을수록 원가절감을 보다 적극적으로 하는 것으로 나타났다. 저자들은 한일관계가 냉각된 현 시점에 학계차원에서 본 연구를 통하여 양국 간의 관계 개선에 도움이 되길 기대한다.

시험관 아기를 둔 어머니의 경험 (Experience of Mothers with Babies by in Vitro Fertilization)

  • 이명선;이소우;최명애;김금순;김윤미
    • 대한간호학회지
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    • 제31권1호
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    • pp.55-67
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    • 2001
  • A phenomenological study was conducted to investigate the experiences of mothers pregnant via in vitro fertilization (IVF). Sample of nine mothers participated. Ten theme clusters emerged when the formulated meanings were organized into categories. During the infertility period, the participants were subject to self- depreciation, envy, anxiety, and depression. It changed their priorities in life from a job-oriented life to one where having a baby was the most important thing. After trying numerous alternative therapies, IVF became their last hope in having a baby. Since the success rate for IVF is low (only 20-30%), the participants for the treatment were overwhelmed with uncertainty, and it led to further anxiety, depression and despair. Success of pregnancy gave them extreme satisfaction, but they became very cautious in their day-to-day life because of their fear of abortion and early delivery. Some were even worried about the side effect of IVF during the pregnancy. Finally, the delivery of the baby gave them relief from the obligation of having a baby. Women did not have any difficulties in rearing a "test tube baby" except in the case of twins. Most women had no ethical difficulty in having a baby by IVF. However they did not wish this information to be revealed to other people. They again turned to IVF to have a son(s) when the resultory child(s) was a daughter(s). This is because of the strong preference for sons in Korean society.

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공공기관의 운영합리화를 위한 원가산정 방안에 대한 연구 -별정우체국을 중심으로- (The Study of Rationality for Public Organizations' Cost Allocation Method)

  • 박성종;한경일
    • 디지털융복합연구
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    • 제10권8호
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    • pp.91-96
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    • 2012
  • 본 연구의 목적은 공공서비스의 한 분야인 별정우체국의 원가산정 방법론에 대하여 고찰해 보고자 하는 것이다. 본 논문은 이러한 산정방법을 어떻게 적용할 것인가에 대한 방향을 설정하고자 하였다. 왜냐하면 이러한 기간산업을 육성하고 합리적인 방향으로 이끌어 가는데 있어서 올바른 원가산정은 매우 중요하기 때문이다. 바람직한 원가산정 방법으로는 별정우체국 1국마다 평당 임차료를 산정해서 별정우체국의 전체 임차료를 산정하고 별정우체국의 위치에 따라서 기준경비율, 표준감가상각비를 이용하여 인원별, 면적별 등으로 단위당 원가를 산정하여 총원가를 산정한 다음 이를 서비스별로 배분하면 적절한 원가가 산정될 것으로 판단된다.

잎담배 재배농가의 생산비 분석 (Production Cost Analysis of Leaf tobacco farm Households)

  • 김재홍;강일택
    • 농업과학연구
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    • 제31권2호
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    • pp.149-160
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    • 2004
  • This study had carried out an analysis of leaf tobacco production cost by cost items, growing stages, and farm sizes per 10a to provide the basic data for determination of the purchasing price of leaf tobacco by KT&G. Considering the survey results of 12 tobacco farm households, the composition rates of production cost by items revealed as 7-10% for land service, 5-22% for depreciation, 13-25% for material costs, 50-65% for labour cost respectively. The production cost of leaf tobacco by growing stages were shown as 15.3% in nursery bed period, 32.3% in main growing period in field, 30.8% in harvesting period and 21.6% in packing period. The magnitude of wage expenditure was appeared as harvesting stage, packing stage, growing stage on main field and nursery bed stage in order. The amount of material costs were revealed as the growing stage in main field, harvesting stage, nursery bed stage and packing stage respectively. The production costs of leaf tobacco per 10a by farm sizes were shown as 1,615,879won for small farm, 1,446,896won for medium farm and 1,454,408won for large farm respectively. The production cost of leaf tobacco had shown decreasing tendency according to increasing farm sizes. To promote the international market competitiveness of leaf tobacco producing farms, labour saving production technologies and cost effective farm size to decrease tobacco production cost should be developed.

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Analysis of Revenue-Sharing Contracts for Service Facilities

  • Yeh, Ruey Huei;Lin, Yi-Fang
    • Industrial Engineering and Management Systems
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    • 제8권4호
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    • pp.221-227
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    • 2009
  • There are customer services jointly provided by two facilities so that each customer will complete the course made up of both facilities' sub-services. The two facilities are assumed invested respectively by an infrastructure owner and one subordinate facility owner, whose partnership is built on their capital investments. This paper presents a mathematical model of Stackelberg competition between the two facility owners to derive their optimal Nash equilibrium. In this study, each facility owner's profit is consisted of fixed revenue fractions of sold services, operating costs (including depreciation cost) and maintenance costs of her facility. The maintenance costs of one facility are incurred both by failures and deterioration due to usage. Moreover, for both facilities, failures are rectified immediately by minimal repairs and preventive maintenance is carried out at a fixed time epoch. Additional assumptions are also employed to develop the model such as customer arrivals are manipulated to follow a Poisson process, and each facility's lifetime is independently Weibull-distributed. The Stackelberg game proceeds as follows. At the first stage of decision making process, the infrastructure owner (acting as a leader) decides the allocation of revenue shares based on her self-interest. After observing the allocation of revenue shares, the subordinate facility owner determines her own optimal price of services. This paper investigates actions and reactions of the two partners in the system. Then analytical conditions are proposed to achieve a unique optimal Nash equilibrium. Finally, some suggestions for further research are discussed.

반도체 스위칭 소자를 이용한 임펄스 착자기의 비용 산정 및 경제성 분석 (Cost Estimation and Economical Efficiency Analysis of Impulse Magnetizer using Semiconductor Switching Device)

  • 김필수;김용;백수현;권순도;윤석호
    • 한국조명전기설비학회지:조명전기설비
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    • 제11권4호
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    • pp.66-73
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    • 1997
  • 반도체 스위칭소자를 이용한 커패시터 방전 임펄스 착자기는 착자요크에 순간적인 고전류 임펄스를 방전시켜 여러 종류의 영구자석을 생산하는데 사용된다. 요즈음 이러한 착자기의 비용은 상당히 고가이다. 본 연구에서는 반도체 스위칭 소자를 이용한 커패시터 방전 임펄스 착자기의 비용산정을 위한 방법 및 그 경제적 분석에 대하여 제시하였다. 이를 위하여 5개의 부시스템으로 구성되는 비용 구조를 이용하였다. 특히 Learning Curve를 이용한 임펄스 착자기의 비용감소 및 평가절하에 의한 비용의 변동추이를 관찰하였다. 중용량 착자기와 연결된 철심요크 (브러시레스 직류모터의 8극 회전자 자석용)를 이용하여 신뢰할 수 있는 결과를 얻었다.

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Aging Analysis and Reconductoring of Overhead Conductors for Radial Distribution Systems Using Genetic Algorithm

  • Legha, Mahdi Mozaffari;Mohammadi, Mohammad
    • Journal of Electrical Engineering and Technology
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    • 제9권6호
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    • pp.2042-2048
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    • 2014
  • In medium voltage electrical distribution networks, reforming the loss reduction is important, and in line with this, the issue of system engineering and use of proper equipment Expansion of distribution systems results in higher system losses and poor voltage regulation. Therefore, an efficient and effective distribution system has become more important. So, proper selection of conductors in the distribution system is crucial as it determines the current density and the resistance of the line. Evaluation of aging conductors for losses and costs imposed in addition to the careful planning of technical and economic networks can be identified in the network design. In this paper the use of imperialist competitive algorithm; genetic algorithm; is proposed to optimal branch conductor selection and reconstruction in radial distribution systems planning. The objective is to minimize the overall cost of annual energy losses and depreciation on the cost of conductors to improve productivity given the maximum current carrying capacity and acceptable voltage levels. Simulations are carried out on 69-bus radial distribution network using genetic algorithm approaches to show the accuracy as well as the efficiency of the proposed solution technique.

선박수출계약의 주요 조항 및 주요 분쟁사항에 대한 대처방안의 연구 (A Study on the Main Clauses of a Shipbuilding Contract and the Relevant Measures on Disputable Issues)

  • 김상만
    • 무역상무연구
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    • 제54권
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    • pp.3-44
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    • 2012
  • Shipbuilding industry is one of the most influential ones in Korea. As shipbuilding industry is labor-intensive, it contributes to enhancing both local economy and national economy. Shipbuilding industry has been downsizing since the end of 2008 due to global financial crisis caused by America's sub-prime mortgage and aggravated by European countries' fiscal deficit. As a large fund is required for a single normal shipbuilding contract, fund raising is one of the most important elements in shipbuilding contract. Shipbuilding contract, requires refund guarantee in order for a buyer to reimburse the progressive payment paid to a builder. The disputes under shipbuilding contracts are mostly settled by arbitration rather than by law suit. English laws and English courts have been preferred for the choice of law as well as for the choice of forum. Due to depreciation of the ship value since the end of 2008, a number of buyers are trying to cancel the contract by raising unjust claim under the contract. Once disputes occurs regarding shipbuilding contract, a large amount of loss is inevitable. In order to mitigate the disputes arising from the shipbuilding contract, careful caution is required in drafting a shipbuilding contract.

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