• 한국경영과학회지
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• 제29권4호
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• pp.61-72
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• 2004

In this paper, we design sampling inspections and service capacities simultaneously for multi-products. Particularly, we extend Kim(2003) by introducing the fixed cost of providing services. We show that, due to the fixed cost considered, the cost function of a product is no longer linear or convex in terms of the level of service provision, and the total inspection is prefered to the small level of service capacity which results in high burden of the fixed cost. And we develop a simple framework to deal with this joint design problem for a product. Also we consider the problem of allocating the given number of the total service capacities among products. A dynamic programming algorithm is developed to determine the optimal allocation which minimizes the overall total cost of the system and the optimal allocation can be obtained with the considerably smaller computations than the total number of possible allocations. The results can be used to support planning decisions and to aid the joint design of inspections and service capacities for products.

• Industrial Engineering and Management Systems
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• 제11권2호
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• pp.183-187
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• 2012

In this paper, we study the fixed charge transportation problem with uncertain variables. The fixed charge transportation problem has two kinds of costs: direct cost and fixed charge. The direct cost is the cost associated with each source-destination pair, and the fixed charge occurs when the transportation activity takes place in the corresponding source-destination pair. The uncertain fixed charge transportation problem is modeled on the basis of uncertainty theory. According to inverse uncertainty distribution, the model can be transformed into a deterministic form. Finally, in order to solve the uncertain fixed charge transportation problem, a numerical example is given to show the application of the model and algorithm.

• 한국해양공학회지
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• 제35권5호
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• pp.382-392
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• 2021

In recent years, floating offshore wind turbines have attracted more attention as a new renewable energy resource while bottom-fixed offshore wind turbines reach their limit of water depth. Various projects have been proposed with the rapid increase in installed floating wind power capacity, but the economic aspect remains as a biggest issue. To figure out sensible approaches for saving costs, a comparison analysis of the levelized cost of electricity (LCOE) between floating and bottom-fixed offshore wind turbines was carried out. The LCOE was reviewed from a social perspective and a cost breakdown and a literature review analysis were used to itemize the costs into its various components in each level of power plant and system integration. The results show that the highest proportion in capital expenditure of a floating offshore wind turbine results in the substructure part, which is the main difference from a bottom-fixed wind turbine. A floating offshore wind turbine was found to have several advantages over a bottom-fixed wind turbine. Although a similarity in operation and maintenance cost structure is revealed, a floating wind turbine still has the benefit of being able to be maintained at a seaport. After emphasizing the cost-reduction advantages of a floating wind turbine, its LCOE outlook is provided to give a brief overview in the following years. Finally, some estimated cost drivers, such as economics of scale, wind turbine rating, a floater with mooring system, and grid connection cost, are outlined as proposals for floating wind LCOE reduction.

• 산업경영시스템학회지
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• 제6권8호
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• 한국건설관리학회논문집
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• 제16권2호
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• pp.46-53
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• 2015

한국은행은 2013년 생산자물가지수의 기준연도를 2005년에서 2010년으로 개편하고 기존 고정방식에서 연쇄방식으로 새로운 방식을 적용하였다. 전기공사비지수도 재료분야에서 생산자물가지수를 사용하고 있고, 과거 고정방식 적용으로 현실괴리, 스텝현상 등에 대한 문제점이 지속적으로 제기되어 왔기 때문에, 이에 대한 보완 및 개선방안으로 과거 고정방식에서 현재 연쇄방식으로 변경하였다. 그러나 이러한 편제방식 변경은 가중치 등을 변경시키는 바, 이에 대한 통계적 연속성의 검토가 필요하였다. 따라서 본 연구는 시계열 분석기법을 이용하여 고정방식과 연쇄방식 전기공사비지수의 시계열 특성, 통계특성의 동일성, 양 방식의 대체가능성의 통계연속성 검증을 실시하였다. 그 결과에 의하면, 기존 고정방식에서 현재 연쇄방식을 전기공사비지수에 적용하여도 통계적 연속성이 유지되는 것을 확인할 수 있었다. 따라서 실제 전기공사업 종사자, 전기공사비지수 활용자 등에게 연속적인 시계열 자료로서 인식될 수 있을 것으로 사료된다.

• Nuclear Engineering and Technology
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• 제48권3호
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• pp.733-743
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• 2016

The purpose of this study is to present a rational depreciation method for a pyroprocess cost calculation. Toward this end, the so-called advanced decelerated depreciation method (ADDM) was developed that complements the limitations of the existing depreciation methods such as the straight-line method and fixed percentage of declining-balance method. ADDM was used to show the trend of the direct material cost and direct labor cost compared to the straight-line or fixed percentage of the declining-balance methods that are often used today. As a result, it was demonstrated that the depreciation cost of the ADDM, which assumed a pyroprocess facility's life period to be 40 years with a deceleration rate of 5%, takes up 4.14% and 27.74% of the pyroprocess unit cost ($781/kg heavy metal) in the $1^{st}$ and final years, respectively. In other words, it was found that the ADDM can cost the pyroprocess facility's capital investment rationally every year. Finally, ADDM's validity was verified by confirming that the sum of the depreciation cost by year, and the sum of the purchasing cost of the building and equipment, are the same.

• 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.

• 정보처리학회논문지D
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• 제14D권6호
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• pp.641-648
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• 2007

요구사항이 빈번히 변경되는 동적 비즈니스 시스템 프로젝트를 확정가로 개발할 경우, 개발과정에서 발생하는 요구사항의 변경에 따른 추가 소요 비용으로 인해 확정가 범위 이내로 개발을 완료하는 것은 거의 불가능하다. 확정가 범위 이내에서 성공적으로 프로젝트를 완료하기 위해서는 요구사항 변경 규모와 이에 기반하여 개발이 되지 않아도 되는 옵션 요구사항의 비율을 관리하여야 한다. 이에 대해 Bhagwat는 요구사항 변경이 구축단계에서만 발생한다고 한정하였다. 또한, 소프트웨어 개발비용, 구축단계 소요 비용과 요구사항 변경에 소요되는 추가 비용이 동일하다고 가정함으로써 요구사항 변경 비율과 옵션 요구사항의 비율 유도의 모순을 보였다. 본 논문은 요구사항 변경은 정련단계와 구축단계에서 발생한다고 가정하였다. 또한, 소프트웨어 개발비용, 구축단계 소요 비용과 요구사항 변경 비용간에는 차이가 발생한다고 가정하였다. 그 결과 확정가 대비 요구사항 변경에 따른 추가 소요 비용과 개발이 되지 않아도 되는 옵션 요구사항의 비율도 보다 현실성을 반영하는 결과를 얻을 수 있었다.

• International Journal of Advanced Culture Technology
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• 제9권3호
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• pp.271-276
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• 2021

In this paper we analyze the effect of the credit period on inventory policy under trade credit with ordering cost including a fixed cost and freight cost, where the freight cost has a quantity discount. For marketing purposes, some supplier offers credit period to his buyer to stimulate the demand for the product he produces. The delay in payments during the credit period has the effect of reducing the buyer's capital opportunity cost. It is also assumed that the buyer pays the freight cost for the order and hence, the ordering cost consists of a fixed ordering cost and a variable freight cost which depends on the order quantity. As a result, the possibilities of trade credit and discounts on freight costs are expected to play an important role in the buyer's inventory policy. Based on the economic order quantity inventory model, we analyze how the buyer can determine the optimal inventory policy and we examine the effect of the length of credit period on the buyer's inventory policy.

• 품질경영학회지
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• 제14권2호
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• pp.28-32
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• 1986

This paper studies a new replacement policy in case that average repair cost rate increases linearly in proportion to time t. At the moment when the repair cost rate reaches or exceeds a fixed level, the component is replaced. This policy is compared with the economic lifetime policy. Advantages of this model according to the increment of replacement cost is shown in numerical example.