• 제목/요약/키워드: Depreciation

검색결과 209건 처리시간 0.026초

건설공사 표준품셈 제.개정 프로세스 개선 및 손율산정방안에 관한 연구 (A Study on the Improvement of Amending Process and Depreciation Measurement Method of the Standard Estimating System)

  • 안지성;이정호;김영석;한승우
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2008년도 정기학술발표대회 논문집
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    • pp.481-486
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    • 2008
  • 건설 공공공사 예정가격 산정의 기준이 되는 표준품셈 제도는 1970년 제정된 이후 미미한 수준의 제 개정 작업이 수행되어 왔으나 건설 재료 및 공법의 발전 수준을 반영하지 못함으로써 건설공사 예정가격 산정시 적용의 한계점이 있는 것으로 지적되어 왔다. 따라서 건설공사 표준품셈의 관리기관인 한국건설기술연구원에서는 최근 표준품셈의 제 개정 작업을 수행 중에 있다. 그러나 표준품셈 제 개정 업무를 수행하기 위한 구체적인 제 개정 프로세스가 확립되어 있지 못함으로써 한국건설기술연구원과 계약되어 실질적인 연구용역을 수행하는 기관에서는 수차례의 시행착오를 겪게 된다. 또한 공사 예정가격 산정시 중요한 부분인 손율에 대해서 산정 근거 및 방법에 대한 연구가 수행되지 못함으로써 표준품셈의 신뢰성 확보에 문제점이 있는 것으로 판단된다. 본 논문에서는 현행 표준품셈 제 개정 업무 분석을 통해 표준품셈 제 개정 프로세스 개선의 필요성을 도출하고, 표준품셈 제 개정 업무를 '표준품셈 제 개정 항목 도출단계', '현장실사데이터 수집단계', '현장실사데이터 분석 및 개정안 제시단계'의 3가지 단계로 구분하여 각 단계별 업무처리 프로세스 및 구체적인 업무내용을 제시하였다. 또한 타 제조업의 손율 관련 연구 및 회계상의 감가상각방법의 분석을 통해 건설공사에 적용 가능한 손율산정방안을 제시하였다.

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병렬 하이브리드 전기자동차의 주요 구성시스템에 대한 상대적 가격 모델링 (Relative Cost Modeling for Main Component Systems fo Parallel Hybrid Electric Vehicle)

  • 김필수;김용
    • 대한전기학회논문지:전기기기및에너지변환시스템부문B
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    • 제48권6호
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    • pp.294-300
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    • 1999
  • There is a growing interest in hybrid electric vehicles due to environmental concerns. Recent efforts are directed toward developing an improved main component systems for the hybrid electric vehicle applications. Soon after the introduction of electric starter for internal combustion engine early this century, despite being energy efficient and nonpolluting, electric vehicle lost the battle completly to internal combustion engine due to its limited range and inferior performance. Hybrid Electric vehicles offer the most promising solutions to reduce the emission of vehicles. This paper describes a method for cost reduction estimation of parallel hybrid electric vehicle. We used a cost reduction structure that consisted of five major subsystems (three-type and two-type motor) for parallel hybrid electric vehicle. Especially, we estimated the potential for cost reductions in parallel hybrid electric vehicle as a function of time using the learning curve. Also, we estimated the potentials of cost by depreciation.

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도로조명 설계에서 보수율에 따른 광학적 특성 연구 (A Study of Optical Characteristics for Maintenance Factors on Roadway Lighting Design)

  • 황명근
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2000년도 하계학술대회 논문집 C
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    • pp.2153-2155
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    • 2000
  • The not an organization a branch stream the maintenance factor class on a class and the roadway type for roadway lighting design, the facted an insufficiency maintenance factor to apply our the country conditions. The consideration of maintenance factors is not being fully applied for roadway lighting design in Korea. This paper consider optical characteristics and maintenance factors as well as LID of Luminaires in designing roadway lighting. Consideration of maintenance factors that are neme specified according to LDD(Luminaire Dirt Depreciation), LLD(Lamp Lumen Depreciation), AADT(Average Annual Daily Traffic) based on IESNA regulation. The analyzed optical characteristics are applied for stagger and cross roadway types with maintenance factors in the range of 0.51$\sim$1.00 and equipment factor of 0.9.

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반도체 제조설비의 경제적 내용연수 산정 (A Study on the Estimation of Economic Service Life on Semiconductor Equipments)

  • 오현승;김종수;서정열;조진형
    • 산업경영시스템학회지
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    • 제30권4호
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    • pp.164-169
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    • 2007
  • The estimation of mortality characteristics of industrial property is an important adjunct to engineering valuation and depreciation estimation. Once the important of depreciation estimation is determined, it is desirable to understand the processes upon which these estimates are based. The Iowa type survivor curves are a set of generalized retirement dispersion models. These curves were based on analysis of actual retirement experience and represent typical retirement behavior patterns likely to be encountered. The retirement rate of Iowa type survivor curves on the semiconductor equipments in Korea industry was estimated by the life estimation process. In this paper, estimates of service lives based on directly observed data of the domestic semiconductor equipments are presented.

Applying a New Approach to Estimate the Net Capital Stock of Transport Infrastructure by Region in South Korea

  • LEE, JONGYEARN
    • KDI Journal of Economic Policy
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    • 제40권2호
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    • pp.23-52
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    • 2018
  • Given the limited availability of data in South Korea, this study proposes a method by which to estimate regional capital stock by modifying the benchmark year method (BYM) and applies it to estimate regional net capital stock by sector in transport infrastructure. First, it estimates time-varying sectoral depreciation rates using the sectoral net capital stock and the investment amount for each period. Second, it estimates the net capital stock of each period using the net capital stock in the base year and the investment in each period. Third, in order to ensure that the sum of net capital stocks by region is equal to the nationwide estimate, the national estimates are allocated to each region according to the proportion of the values derived from the previous stage. The proposed method can alleviate well-known problems associated with conventional BYMs, specifically the upward bias and arbitrary choice of the depreciation rate.

청소년의 스트레스 수준과 대처양식에 따른 문제행동 및 성격에 관한 연구 (A Study on Stress Coping Styles, and Problem Behaviors and Personality in Youth)

  • 안자희
    • 한국학교보건학회지
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    • 제9권2호
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    • pp.171-184
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    • 1996
  • The purpose of this study was to investigate how much students stress have, how they cope with this stress, differences between problem behaviors and personality changes based on stress, and stress differing levels when coping with the situation either actively or passively The hypotheses were stated as follows. 1. There will be differences between problem behaviors and personality problems based on sex. 2 There will be differences between problem behaviors and personality problems based on grade. 3. There will be differences between problem behaviors and personality problems based on stress level. 4. There will be differences between problem behaviors and personality problems based on a student's ability to cope with stress. 5. Upper level students under lower stress and lower level students under higher stress will have more problems behaviors and more personality problems. 300 male/female high school students throughout the Seoul area were randomly selected. Of the 300 subjects that were sampled, 294 (Male=145, Female=149) actually participated in this study. The Stress Scale developed by Lazarus & Folkman (1984) Problem Behavior Scale, Personality Problem Scale, and Checklist were used and the conclusions are stated as follows. First, male students have more anti-social behavior and higher anti-social tendencies than female students and female students have more self-depreciation than male students. Second, upper level students have more anti-social behavior, self-ego, fabrication, and higher personality problems than lower level students. Third, students having too much stress have more anti-social behavior, self-ego, and fabrication and personality problems than students having less stress. Fourth, students coping with stress actively showed less self-ego and fabrication and less thought disturbance, anti-social tendencies, and self-depreciation than students coping with stress passively. Finally, upper level students under lower stress and lower level students under higher stress have more fabrication behaviors and more thought disturbance and self-depreciation.

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환율변화에 따른 마크업(markup) 및 수출량 변화 분석 - 대구경북지역 제조업체 사례 - (Mark-up and Export under Exchange Rate Movement - A Study of Manufacturing Firms in Daegu-Gyeongbuk -)

  • 편주현;장석환
    • 지역연구
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    • 제32권4호
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    • pp.19-38
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    • 2016
  • 본 연구는 2007~2013년 중 대구경북지역의 제조업체 자료를 이용하여 실질환율변화가 기업의 마크업 조정 및 수출량에 미치는 영향을 분석하였다. 분석 결과, 지역 기업들이 환율변화시 마크업을 조정하는 것으로 나타났고 이런 마크업 조정은 기업 및 산업특성에 따라 상이하게 나타났다. 특별히 대구경북의 수출기업들 중 상대적으로 중간재 수입비중이 적고, 산업집중도가 높은 산업에 있는 기업들이 환율절하(절상)에 대응하여 (원화표시) 마크업을 더 많이 상향(하향)하는 것으로 나타났다. 반면 생산성이 높은 대구경북지역의 수출기업들은 환율변화시 마크업보다 수출량을 더 많이 조정하는 것으로 나타났다. 무엇보다 높은 생산성을 가진 기업일수록 원화가치 하락시(상승시) 수출증가(감소)의 효과가 더 크게 나타났다. 이는 원화가치 하락시 지역 기업들이 최종 수출상품에 대한 마크업 상향을 통한 이윤 추구를 하기보다 양적인 공급확대로 대응하는 양상을 보여주고 있음을 시사한다. 환율변화와 같은 거시적인 충격이 있을 때 마크업의 적극적인 조정을 통해 이윤을 극대화할 수 있는 시장 지배력을 가진 지역 기업을 육성하기 위한 실질적인 지원이 필요할 것이다.