• 제목/요약/키워드: Incurred cost

검색결과 247건 처리시간 0.032초

교량 유지관리 대안의 경제성 평가 연구 (The Research on Economic Valuation of Maintenance Alternatives for Bridge)

  • 이용수
    • 대한토목학회논문집
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    • 제32권4D호
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    • pp.387-396
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    • 2012
  • 교량은 사회간접자본에 해당되는 시설물이다. 본 연구에서는 교량 유지관리 대안들에 대한 경제성 평가방법을 제안하고 이를 검증해 보았다. 각 대안들을 동일시점 기준으로 평가하기 위해 기저년도와 평가년도 개념을 도입하여 적용하였으며, 각 비용발생시기에 따라 이자율이나 할인율을 적용하였다. 본 연구에서는 유지관리 대안의 평가대상을 공사비용에 국한하지 않고, 평가기간을 정하여 유지관리 대안으로 인해 발생되는 관리비용 및 잔존가치를 평가하는 방법을 제안하였다. 직접공사비와 연금현재가치계수를 통해 유지관리 비용산정과 평가방법을 제시하였고, 기저년도를 기준으로 하는 잔존가치 산정방법을 제시하였다. 또한, 경제성 평가시스템을 제안하였고 검증을 통해 계산방법과 그 결과를 분석하여 제시하였다. 제안한 시스템은 실무에 적용할 수 있을 것으로 판단된다.

활동기준원가시스템을 이용한 분만실 간호활동 및 원가 분석 (Cost Analysis of Nursing Services in the Delivery Room Using Activity-Based Costing)

  • 김인숙;강경화;이해종;김미정;강수진;주영미
    • 간호행정학회지
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    • 제8권1호
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    • pp.17-29
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    • 2002
  • The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

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The effect of life insurance settlement on insurance market and consumer welfare

  • Hong, Jimin
    • Communications for Statistical Applications and Methods
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    • 제27권6호
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    • pp.689-699
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    • 2020
  • This study investigates the effect of life settlement on the monopolistic insurance market. In particular, we consider liquidity cost, which is the cost incurred to the insurer to meet the request of surrender, and trading cost, which is the transaction cost of the policyholders for the settlement. We first show that the introduction of a life settlement can increase insurance demand and enhance consumer welfare even when the trading cost is higher than the liquidity cost. That is, even if the settlement market is less efficient than the insurance market, both insurance demand and consumer welfare can be increased. Second, the insurer's profit can also be increased when settlement is introduced because not only can the insurer save the liquidity cost but also the demand of insurance increases. Lastly, insurance demand does not always decrease when both costs increase. Depending on the population distribution over the liquidity risk, the demand of insurance can be increased or decreased.

Optimal Release times of a Software Cost Model with Consideration of Various Costs

  • Lee Chong Hyung;Jang Kyu Beom;Park Dong Ho
    • 한국신뢰성학회:학술대회논문집
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    • 한국신뢰성학회 2005년도 학술발표대회 논문집
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    • pp.251-257
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    • 2005
  • Software system which is essential in operating the computer has gradually become an indispensable element in many aspects of our daily lives and an important factor in numerous systems. In recent years, software cost sometimes exceeds the cost of maintaining the hardware system. In addition to the cost necessary to develop the new software system and to maintain the system, the penalty costs incurred due to software failures are even more significant. In this paper, a cost model incorporating the warranty cost, debugging costto remove each fault detected in the software system, and delivery delay cost is developed. A software reliability model based on non-homogeneous Poisson process(NHPP) is established and the optimal software release policies to minimize the expected total software cost are discussed. Numerical examples are provided to illustrate the results.

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보증하에 판매되는 제품의 적정 예방정비 계획 (Optimal Preventive Maintenance Policy for Products Sold Under Warranty)

  • 전영호
    • 대한산업공학회지
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    • 제15권2호
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    • pp.87-91
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    • 1989
  • A warranty is a contractual obligation incurred by a producer in connection with the sale of a product. The warranty specifies that producer agrees to remedy certain failures in the product sold. There have been many articles dealing with warranties, but they have studied about optimal warranty cost for the warranty period. In this study, an optimal preventive maintenance time interval is computed. The optimal preventive maintenance time interval minimizing warranty cost for the warranty period is discussed. It is assumed that failure rate is increasing and the failure rate after preventive maintenance or corrective maintenance lies between good as new and bad as old.

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A Two-Product Three-Facility Production Planning Model in a Combined Parallel and Serial System

  • Sung, C.S.;Lee, B.J.;Lee, Y.J.
    • 대한산업공학회지
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    • 제11권2호
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    • pp.47-56
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    • 1985
  • This paper considers a two-product three-facility production planning model, where facility 1 produces product 1 to satisfy its own market requirements and supplies input to facility 2, and facility 2 requires another input from facility 3 (outside supplier). The objective is to determine the optimal production amount in each period in order to satisfy the dynamic demands on time, which minimizes the total cost of production and storage. The set-up cost is incurred jointly from the multi-facility operations.

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경제급전문제의 통합운영에 관한 경제적 이득 분석 (Economic Profit Analysis for Centralized Operation of Economic Load Dispatch Problem)

  • 이상운
    • 한국인터넷방송통신학회논문지
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    • 제16권2호
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    • pp.181-188
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    • 2016
  • 본 논문은 경제급전 최적화 문제에 개별 발전회사별로 독립적으로 경제급전을 수행하는 방법에 비해 중앙에서 통합하여 경제급전 최적화를 수행하는 경우가 보다 경제적임을 보였다. 이 경우에 적용된 알고리즘으로 밸브지점으로 발전량을 조절하는 균형방법을 수행한 후 발전량을 감소시킬 때의 비용 감소분과 증가시킬 때의 비용 증가분 차이로 발전량을 상호 교환하는 방법으로 최적화를 수행하였다. 10대, 13대과 40대-발전기를 독립적으로 운영하는 경우와 통합된 63대-발전기를 경제급전하는 경우를 비교한 결과 통합운영 방법이 독립적 경제급전에 비해 발전비용을 획기적으로 감소시켜 경제적인 이익을 극대화 시킬 수 있음을 보였다.

Minimization of Inspection Cost in an Inspection System Using a Time-based Flow Analysis

  • Yang, Moon-Hee;Kim, Sun-Uk
    • 대한산업공학회지
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    • 제35권3호
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    • pp.194-202
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    • 2009
  • In this paper, we address an optimization problem and a case study for minimizing the cost of inspections incurred throughout an inspection system, which includes a K-stage inspection system, a source inspection shop, and a re-inspection shop. In order to formulate the inspection cost function, we make a time-based flow analysis between nodes (or shops), and derive the limiting sizes of flows between nodes and limiting defective rates by solving a set of nonlinear balance equations. It turns out that the number of items reworked throughout the inspection system is invariant irrespective of the defective rate of items moved through the K-stage inspection system. Hence we define the inspection cost as the total number of items inspected, and we provide an enumeration method for determining an optimal value of K which minimizes the number of items inspected.

An analysis of the utilization of defect deposits for apartment complexes

  • Seo, Deok-Seok;Lee, Ung-Kyun
    • 한국건축시공학회지
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    • 제13권6호
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    • pp.549-556
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    • 2013
  • This study analyzed the actual use of defect deposits for financing long-term expenses (that is, expenses incurred within 4-10 years of building completion) and for financing short-term expenses (that is, expenses incurred within 3 years of building completion). Therefore, 36 cost data on the expenses financed out of defect deposits for apartment complexes were collected from construction companies and analyzed using statistical methods. The findings revealed that 62.6 percent of defect deposits were spent to resolve actual defects, and 37.4 percent were spent resolving resident complaints. Furthermore, these results are valid regardless of the location of the complexes. As such, these results could be of significance when establishing or revising regulations regarding the repair of the long-term defects of apartment complexes.

보건진료원 활동의 비용-편익 분석 (Cost-Benefit Analysis on Community Health Practitioner)

  • 이태화;고일선
    • 대한간호학회지
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    • 제32권4호
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    • pp.435-446
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    • 2002
  • Purpose : The purpose of the study were to describe outcomes of CHP activities, and to evaluate the economic validity of CHP through a cost-benefit analysis. Method : The sample size was 272. Data were collected using a researcher developed questionnaire from November 1999 to March, 2000. Result : The mean age of CHPs was 39.6 (SD-36). In regard to marital status, 90.8% of the respondents were married. 72% of the CHPs had associate degree. Among CHP activities, providing medical services was 50%, followed by home care visits 20% and health promotion services 20%, preventive services 10%. Total costs per month incurred to CHP activities was \3,053,437($2,442.7). Total benefits per month was \6,711,525($5,369.2). Hence, net benefit was calculated as \3,658,089($2,926). Conclusion : Cost-benefit ratio was 2.20, which provides the evidence of the economic viability of CHP program. The result of cost-benefit analysis, however, would more strongly support the economic value of CHP if intangible benefits of CHP activities such as decreases in pain and suffering and increased quality of life, could be counted.