• 한국융합학회논문지
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• 제9권3호
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• pp.223-230
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• 2018

본 연구는 국방연구개발사업의 자료를 통하여 사업 수행 간 원가가 변동되는 양상을 분석하였다. 2가지 형태의 모형을 활용한 실증분석을 통하여 원가변동(개산원가 대비 정산원가)에 영향을 미치는 원가비목과 그 영향력을 확인하였다. 모형1(17개 원가 비목)을 활용한 검증 결과, 17개 원가 비목 중 감가상각비, 관세 등 4개 원가 비목을 제외하고 정산원가 차액과 상관관계를 가지는 것을 확인하였다. 대표적으로 직접노무비의 영향력은 1.022이고 외주가공비의 영향력은 0.942로 확인되었다. "직접노무비 중심의 원가 계산"을 고려한 모형2(직접비)를 이용한 검증 결과, 모든 직접 원가 비목이 정산원가 차액과 상관관계를 가지는 것을 확인하였다. 대표적으로 직접노무비의 영향력은 2.014이고 외주가공비의 영향력은 1.068로 확인되었다. 이 연구의 결과를 통해 "직접노무비 중심의 원가계산"을 실증분석 하였고, 외주가공비를 활용한 원가 절감 유인 또한 발견하였다.

• 대한산업공학회지
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• 제29권4호
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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.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2013년도 춘계 학술논문 발표대회
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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.

• 농업과학연구
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• 제36권2호
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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.

• 근관절건강학회지
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• 제3권2호
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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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• 제27권8호
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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.

• 산업경영시스템학회지
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• 제40권4호
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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.

• 대한치과보철학회지
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• 제52권1호
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• pp.18-26
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• 2014

연구 목적: 본 연구의 목적은 가장 최근에 수행된 치과의원의 경영 분석 자료를 바탕으로 상향식 방법을 적용하여 임플란트 원가를 산정하는데 있다. 연구 재료 및 방법: 본 연구에서는 진료행위 각각에 소요되는 직간접 비용을 모두 합산하는 상향식 방식으로 산출하였다. 상향식 원가계산의 경우 총원가는 인건비, 재료비, 관리비, 의료사고비용, 투자자본의 기회비용 등으로 구성이 된다. 이를 임플란트 원가 구성요소로 구분하면 인건비, 기공료, 재료비, 감가상각비 등의 직접비용과 관리운영비를 포함하는 간접비용, 치과의원 투자분에 대한 기회비용으로 구성된다. 결과: 상부보철물의 종류에 따라 금속관일 경우 1,449천원, 도재관일 경우 1,583천원, 오버덴쳐의 경우 2,471천원으로 산정되었다. 임플란트 원가는 인건비, 재료비, 관리비, 기타비용으로 나누어지는데 총 원가 중 인건비가 차지하는 비율은 50%, 재료비 33%, 관리비 15%, 기타비용2%로 나타났다. 이를 직접비, 간접비, 투자비용으로 구분하면 상부 보철물이 금속관일 경우 각각 원가의 83%, 15%, 2%를 차지한다. 결론: 전체 원가 중 인건비가 73만원(약 50%)으로 가장 많은 비중을 차지한다. 상향식 원가계산 결과 관행수가에 근접하게 나타났는데 금속관의 경우 145만원, 도재관일 경우 158만원 추계되었다.

• 한국작물학회지
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• 제41권1호
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• pp.115-122
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• 1996

노동력부족이 심화되는 농촌현실에서 이앙을 하지 않는 벼직파재배가 점차 확대되고 있다. 본 연구에서는 건답과 담수직파재배를 실시하고 기존의 이앙재배와 수량성, 노동생산성 및 수익성을 비교하여 영농노력을 절감하고 경영비용을 저하시킬 수 있는 가능성을 검토하여 직파의 적부를 평가하였다. 다수성을 진속하면서 경영을 개선하기 위하여 농용자재의 적정투입과 생력화로서 영농노력을 절감하고 경영비용을 저하시켜 벼농사의 경영채산성을 확립 하고자 하였다. 직파재배는 무효분얼이 많이 발생하여 유효경비율이 50％에 불과하였고 출수기는 약 9일이 지연되었으나 현미수량은 이앙과 차이가 없이 455kg/10a(건답), 480kg/10a(담수)을 생산하였다. 노동시간투입은 이앙에 비하여 17％(건답), 28％(담수)씩 감소시켰고 생산비소요는 20％(건답), 32％(담수)를 절감하였고 농용에너지 투입은 건답은 약 5％ 감소시켰으나 담수는 3％ 증가되었다. 담수재배가 건답보다 생력화와 생산성에서 보다 효과적이었다. 직파재배는 본답기간이 연장되어 비료와 제초제의 증시가 필요하였고 앞으로 이들 보조에너지들의 절감과 효율성을 높이는 기술이 개발되어야 하겠다.

• Nuclear Engineering and Technology
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• 제38권6호
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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.