• Journal of the Korea Convergence Society
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• v.9 no.3
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• pp.223-230
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• 2018

This study analyzes the cost fluctuation between cost in contract stage and cost in adjustment stage in defense R&D project. This research shows that certain costs hold with the cost fluctuation and their degree of influence. The results of first analysis show that 13 out of 17 costs have a relationship with the cost fluctuation. The estimate of direct labor cost is positive and significant at the 0.1% level(direct labor = 1.022, t = 38.355). The estimate of amount of cost paid to subcontractor is positive and significant at the 1% level(amount paid to subcontractor = 0.942, t = 51.894). The results of second analysis show that all the direct costs have a relationship with the cost fluctuation(The fact that cost system is focused on direct labor cost is a consideration in this analysis). The estimate of direct labor cost is positive and significant at the 0.1% level(direct labor = 2.014, t = 21.787). The estimate of amount of cost paid to subcontractor is positive and significant at the 0.1% level(amount of cost paid to subcontractor = 1.068, t = 15.636). This finding supports a proposal theory that cost system is focused on direct labor cost through actual proof analysis and an inducement that amount of cost paid to subcontractor is a way to reduce the R&D cost.

• Journal of Korean Institute of Industrial Engineers
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• v.29 no.4
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• pp.321-333
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• 2003

Although manufacturing cost is a major part of profit in a company, it is difficult to be calculated by an analytic method. Besides, the manufacturing cost gained by simple financial structure dose not have an important meaning in market place. Therefore, an analytic method of computing the manufacturing cost is very necessary in manufacturing system. In this study, we suggested the direct cost analysis model which are able to measure accurate cost analysis of product in manufacturing system. The direct cost analysis model is made up of directly used expenditure for unit product. Also, system performances are put in the manufacturing cost analysis model so that it could be possible to analyze the change of manufacturing cost as system performances change. At the end of this paper, it verifies its relevancy and practicality of the suggested direct cost analysis model through the case study, using real data for direct labor cost.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2013.05a
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• pp.180-181
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• 2013

In order to draw indirect cost rates, theories of indirect cost were investigated, and recent field data were collected from steel factories. As a result, it was found that the ratio of indirect labor productivity compared to the direct labor ratio was approximately 17% and the ratio of indirect cost compared to direct cost was approximately 93%. Furthermore, 'The economy of construction industry' and 'size of steel factory' were found to be influence factors of the indirect cost ratio.

• Korean Journal of Agricultural Science
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• v.36 no.2
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• pp.233-244
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• 2009

This study analyzed the income of orange farming of Lichuan, Jiangxi Province in China. Using a questionnaire, 36 farmhouseholds of Lichuan were surveyed. The results are as follows. First, through the investigation of Lichuan orange farming farmhouseholds, we know that the direct expenses of Lichuan orange is around 2,250 RMB/10a and the direct expenses per household's are about 32,000 RMB. The average production of Lichuan orange is 1,548 kg/10a and the income is around 2,200 RMB/10a. The results showed that in Lichuan area orange farming benefit is more than rice so orange farming has been increasing. Second, the direct expense of Lichuan orange farming, 91% is material cost, 8% is labor cost, depreciation cost is only 1.4%. This result show that orange farming in Lichuan is very labor intensive. Third, there are a lots of young orange trees in Lichuan, so income would be increasing through the year.

• Journal of muscle and joint health
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• v.3 no.2
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• pp.166-176
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• 1996

This is a study through survey with the purpose of analysing of treatment cost for arthritis. Treatment cost can be devided Into two characteristics, one is the direct cost and the other is the indirect cost. Direct cost contains fees of medical treatment Including cost of self treatment & purchsing price of herb durg. On the other hand indirect cost means the using money of tansportation, lodging charge & labor-losing-time cost. For the succession of medical treatment of chronic diseases patients have to control themselves to go shopping around for the cure remeadies. And also it is important that the cost for unefficient or probably hamful folk remeadies should be reduced in order to distribute appropriatively the limited financial resources. As the result of this study, the fees for self treatment & herb drug are two times as much as those of regural medical treatment. Within the direct cost, there are the mean cost of regural medical treatment 59,630 won/mon., self-treatment 42,790 won/mon., and herb drug 78,380won/mon. therefore total mean direct cost is 180,800won per month. Moreover patients intermittently pay the cost of prostheses If folk remedies, these are added to the direct cost as above mentioned. Attributes of folk remedies are various from cure & analgesics to nutrients and their virtues as medicine are not clear in view of scientific knowledge. But 56% of arthritis patients have ever been experienced folk remedies. the cost for these remedies has wide ranges from 40,000 won to 1,000,000won. Total mean indirect cost including the transfortation fee, lodging charge & labor-losing-time cost has the range from 82,825won/month to 106,150won/month. Among these cost, labor-losing-time cost has a mojority because the waiting times are too long for seeing a doctor. In conclusion those patients having arthritis have a large burden against the treatment cost for continuous care. Therefore health professional should make effort to guide the patient to determine themselves informed choice about the treatment process.

• Journal of Nutrition and Health
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• v.27 no.8
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• pp.864-871
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• 1994

The productivity and 13 influencing variables in 14 conventional hospital foodservice systems the total direct and non-direct labor hours required to produce and serve the total number of patient meals plus the number of cafeteria meals. Human resource variable significantly influencing the productivity level was the labor cost. As this index decreased, the meals served per human hour worked increased. System resource variables correlating significantly with productivity were the length of cycle menu, the ratio of staff meals, and modified patient meal ratio. As the length of cycle menu and the ratio of modified patient meal decreased, more meals were produced per human hour. However, as staff meal ratio increased, the meals served per human hour worked increased. The stepwise regression analysis suggests that around 53% of the variance in productivity is explained by labor cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.4
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• pp.246-252
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• 2017

In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

• The Journal of Korean Academy of Prosthodontics
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• v.52 no.1
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• pp.18-26
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• 2014

Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.41 no.1
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• pp.115-122
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• 1996

One of the most laborious work in rice farming is transplanting of rice seedling which has been required preparation of nursery bed and care of seedling during one month period. In this research, direct seeding in dry paddy(DS) and direct seeding in wet paddy(WS) were practiced to compare with traditional transplanting(TP) in Suwon. Growth stages in direct seeding were delayed as its planting time was about 21 days later than those of TP. Heading stage of direct seeding at Suwon was delayed about 9 days as compared to transplanting culture. Rice yield was not different between the seeding practises. Working-hour saving was about 17％(DS) and 28％(WS). Production cost of direct seeding was decreased 20％(DS) and 32％(WS), respectively. Amount of rice production per a unit working-hour in direct seeding could increase 14％(DS) and 39％(WS) compared to that of TP, respectively. Therefore, direct seeding could save significantly working hour and production cost without reducing rice yield. WS was more effective than DS in saving labor and production cost. Direct seeding was not efficient method in input of farming energy and agricultural chemicals.

• Nuclear Engineering and Technology
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• v.38 no.6
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• pp.561-574
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• 2006

This study presents the results of an economic analysis for a comparison of the single layer and double layer alternatives with respect to a HLW-repository. According to a cost analysis undertaken in the Korean case, the single layer option was the most economical alternative. The disposal unit cost was estimated to be 222 EUR/kgU. In order to estimate such a disposal cost, an estimation process was sought after the cost objects, cost drivers and economic indicators were taken into consideration. The disposal cost of spent fuel differs greatly from general product costs in the cost structure. Product costs consist of direct material costs and direct labor and manufacturing overhead costs, whereas the disposal cost is comprised of construction costs, operating costs and closure costs. In addition, the closure cost is required after a certain period of time elapses following the building of a repository.