• 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.

• 대한안전경영과학회지
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• 제17권1호
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• Ocean and Polar Research
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• 제36권3호
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• pp.289-302
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• 2014

This paper aims to evaluate the indirect economic damages to anglers of the marine recreational charter caused by marine pollution associated with the Herbei Spirit vessel, which spilled 12,547 kl of crude oil in Taean coastal areas in December 2007. In order to evaluate the indirect cost to anglers of the charter fishing, consumer surplus for charter fishing is estimated using a Poisson model (PM), a negative binomial model (NBM), a truncated Poisson model (TPM), and a truncated negative binomial model (TNBM), which account for the characteristics of count data (non-negative discrete data), for individual travel cost method (ITCM). Because of over-dispersion problem in PM and TPM, NBM and TNBM are considered to be more appropriate statistically. All parameters such as income, fishing careers, travel cost and catch that are estimated are statistically significant and theoretically valid. Based on TNBM results, consumer surplus per trip and per person was estimated to be 277 thousand won, total consumer surplus per person and per year about 2.3 million won, and the marginal effect of consumer surplus on % changes in catch rate is about 33 thousand won. The consumer surplus was converted into total indirect economic damages for aggregation which are evaluated to be 125 billion won, reflecting the number of anglers and damage rate.

• 한국강구조학회 논문집
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• 제15권4호통권65호
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• pp.341-358
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• 2003

본 논문에서는 강교의 실용적인 생애주기비용 (LCC) 최적설계를 위한 일반화된 정식화와 LCC 설계시스템 모델을 제안하였다. 강교 최적설계를 위한 LCC는 초기비용, 직접 복구 (rehabilitation) 비용과 인적 혹은 물적 손실비용의 직접비용, 도로이용자비용, 그리고 사회-경제 손실비용을 포함한 간접비용의 현재가치의 합으로 정식화하였다. 특히 본 논문에서는 교량이 속해 있는 도로의 네트워크를 고려한 도로이용자비용과 사회-경제 손실비용 산정을 위한 새로운 모델을 제안하였다. 본 연구에서 제안된 LCC 정식화 모델은 실제 강박스 거더교와 강상판형교의 LCC 최적설계 문제에 적용하였고, 다양한 경우에 대한 LCC의 효율성에 대해 비교 고찰하였다. LCC를 고려한 강교량의 최적설계는 설계시방서에 기초한 설계방법뿐만 아니라 초기비용 절감을 위한 최적설계 방법과 비교할 때 더욱 합리적이고, 경제적이며, 안전한 설계를 유도할 수 있으리라 판단된다.

• 한국건설관리학회논문집
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• 제19권4호
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• pp.61-69
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• 2018

원도급계약에서의 공기연장 추가간접비에 대한 연구는 지속되어왔다. 그러나 하도급계약에서의 공기연장 추가간접비 산정방식에 대한 연구는 거의 없는 실정이다. 본 연구는 기존 현장에서 사용되고 있는 공기연장 추가간접비 산정방식과 선행연구에서 제안된 공기연장 추가간접비 산정방식에 대해 고찰하고 모형사례를 분석하여 산정방식을 비교하였다. S-curves형태의 간접비 발생을 반영한 모형사례의 발생상황을 사례별로 제시하여 선행연구에서 제시된 공기연장 추가간접비 산정방식별 산출결과를 비교하였다. 산정방식의 문제점을 고찰하는 과정에서 원사업자의 공기연장 추가간접비 산정방식으로 타당한 것으로 연구된 바 있는, 지연기간 평균실비산정방법이 수급사업자의 공기연장 추가간접비 산정에도 타당하다는 결론을 도출하여 보편적으로 적용될 수 있음을 입증하였다.

• 한국건축시공학회지
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• 제3권2호
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• pp.95-102
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• 2003

Financial difficulties and claims frequently stop construction works and cause subsequent contract cancellations. However, as the criteria to assess costs have not been established, many cases of legal disputes over the assessment of cancellation costs are taking place and the concerned parties are suffering the loss of time and money. Therefore, the present research aimed at developing a rational and systematic model of cancellation cost assessment following the cancellation of contracts. The research was carried out in the following methods and scopes. 1 ) The research was focused on the assessment of fair cancellation costs from constructors' side for contracts cancelled by any causes for which the owners have liability. 2) To obtain basic materials about cancellation cost assessment methods, contracts, claims, contract cancellations and construction-related laws at home and abroad were examined. 3) A cost assessment model was developed for systematization and efficient operation of cancellation cost assessment, and the reliability and efficiency of the proposed model was verified through a case study. The conclusions drawn from the research are as follows. The importance of the cancellation cost assessment model was confirmed as, using the cancellation cost assessment model, direct cancellation cost and indirect cancellation cost could be assessed systematically, the number of disputable items could be reduced because reasonable evidences of actual spending were presented, and the loss of constructors could be minimized because systematic and rational cost assessment became possible for many disputable cases of indirect cancellation cost, which the constructors had been unable to prove so far though having spent.

• 한국식생활문화학회지
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• 제24권5호
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• pp.496-505
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• 2009

This study was conducted to provide basic data and insight into behaviors that result in increased continuous sales and competitiveness. This was done by examining the effect of personal involvement on customer satisfaction and trust, the effect of customer satisfaction on switching cost and loyalty, the effect of trust on switching cost and loyalty and by analyzing the indirect effect of trust and loyalty to personal involvement on switching cost and loyalty of the patrons of casual dining restaurants. In order to achieve the goals of the study, a hypothesis and structural equation were proposed based on preceding research and the proposed model was analyzed using LISREL 8.30 to prove the hypothesis and better understand the interactions between the cause and effect. The results were as follows: Six proposed hypothesis were chosen and the indirect effect was verified. In other words, customers' personal involvement was shown to have an effect on trust and devotion and satisfaction influenced switching cost and loyalty. Trust had an effect on switching cost and loyalty and by analyzing the indirect effect the customers' personal involvement was shown to affect the switching cost and loyalty through satisfaction and trust. The result of this analysis provides clues to better understand the eating-out behavior of customers and proves that personal involvement, satisfaction, trust, switching cost and loyalty are directly and indirectly related.

• 한국전산구조공학회:학술대회논문집
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• 한국전산구조공학회 2004년도 가을 학술발표회 논문집
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• pp.150-156
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• 2004

Though the concept of Life-Cycle Cost (LCC) itself is not new, its effectiveness for planning, design, rehabilitation and maintenance/management of civil infrastructures is becoming increasingly recognized. For the decision problems as in the case of the LCC of plant facilities, equipments, bridge decks, pavements, etc., the Life-Cycle Cost Analysis (LCCA) is relatively simple, and thus its practical implementation is rather straightforward. However, when it comes to major infrastructures such as bridge, tunnels, underground facilities, etc., the LCCA problem becomes extremely complex because lack of cost data associated with various direct and indirect losses, and the absence of uncertainty data available for the assessment as well. As a result, the LCC studies have been largely limited only to those relatively simple LCCA problems of planning or conceptual design for making decisions. Accordingly, in the recent years, the researchers have pursued extensive studies on the LCC effectiveness mostly related to LCC models and frameworks for civil infrastructures. Moreover, recently the demand on the practical application of LCC effective decisions in design and maintenance is rapidly growing unprecedently in civil engineering practice. Indirction cost is very important on LCC formulation. But that is very difficult and complicate the estimation every LCC. The objective of this paper is to suggest efficient regression model for the estimation of indirect cost approach to the practical application of LCC for the design and rehabilitation of civil. infrastructures considering traffic, traffic network, detour condition, and workzone condition. In this paper, it performed the sensitivity analysis and correlation analysis of parameter for development of regression model of inflection cost.

• 제어로봇시스템학회논문지
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• 제13권7호
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• pp.637-648
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• 2007

This paper presents a sensor fusion method based on indirect Kalman filter(IKF) for error compensation of low-cost inertial sensors and its application to the determination of attitude and position of small flying robots. First, the analysis of the measurement error characteristics to zero input is performed, focusing on the bias due to the temperature variation, to derive a simple nonlinear bias model of low-cost inertial sensors. Moreover, from the experimental results that the coefficients of this bias model possess non-deterministic (stochastic) uncertainties, the bias of low-cost inertial sensors is characterized as consisting of both deterministic and stochastic bias terms. Then, IKF is derived to improve long term stability dominated by the stochastic bias error, fusing low-cost inertial sensor measurements compensated by the deterministic bias model with non-inertial sensor measurement. In addition, in case of using intermittent non-inertial sensor measurements due to the unreliable data link, the upper and lower bounds of the state estimation error covariance matrix of discrete-time IKF are analyzed by solving stochastic algebraic Riccati equation and it is shown that they are dependant on the throughput of the data link and sampling period. To evaluate the performance of proposed method, experimental results of IKF for the attitude determination of a small flying robot are presented in comparison with that of extended Kaman filter which compensates only deterministic bias error model.

• 산업경영시스템학회지
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• 제18권35호
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• pp.131-138
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• 1995

For the purpose of the reduction of tile cost, a production/inventory model including the interference phenomenon was developed. By investigating the cause and the characteristics of the direct/indirect cost due to the interference phenomenon, a strategy for suitable production was developed. The developed model was quantitatively validated using an existing-EPQ model and the SIMAN package was used to simulate and animate the model. Consequently, it was presented that the total operating cost of the system could be decreased with tile proposed model.