• 제목/요약/키워드: Indirect Cost Model

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GIS사업의 비용편익분석 모형개발 (Development of Cost-Benefit Analysis Model for GIS Projects)

  • 김정옥;허용;유기윤
    • 대한공간정보학회지
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    • 제12권1호
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    • pp.79-85
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    • 2004
  • GIS사업은 초기 막대한 구축비용과 사업완료이후에도 유지관리비용이 지속적으로 소요되기 때문에 그 타당성이 가시적으로 나타나지 않으면 사업 추진이 어렵다. 따라서 본 연구는 GIS사업의 비용편익분석을 통해서 GIS사업 이전이나 중간단계에 정책결정자들에게 GIS의 효용성을 입증하기 위한 평가모형을 개발하고 평가절차 평가지침 평가방안 비용과 편익항목을 제시하였다. 이를 위하여 우선적으로 기존의 국내외 연구사례를 분석하여 분석기법으로 비용편익분석(Cost-Benefit Analysis)을 이용하였다. GIS사업에 적합한 비용과 편익항목을 위한 연구를 통하여 제안한 비용분석은 하드웨어, 소프트웨어, 데이터베이스, 인건비, 운영경비의 다섯 항목으로 편익분석은 직접편익, 간접편익, 정보판매에 의한 편익과 무형의 편익으로 구분하였으며 GIS의 비용과 편익은 각각 초기 구축비용과 유지관리비용으로 나누어 산정하였다.

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병원서비스별 원가분석모형의 개발과 적용 (Development of a Hospital Service-based Costing System and Its Application)

  • 박하영
    • 보건행정학회지
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    • 제5권2호
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    • pp.35-69
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    • 1995
  • The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

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물류비의 효율적 관리를 위한 글로벌 기업의 물류정보시스템 구축 전략 : 'A'전자 구축사례를 중심으로 (Logistics Information System's Implementation Strategy of Global Company for Effective Logistics Cost Management : Focus on Case Study of 'A' Electronic Company)

  • 이종화;고현우
    • 산업경영시스템학회지
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    • 제31권1호
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    • pp.132-141
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    • 2008
  • This research was conducted in order to present the strategies of implementing the logistics information system for effective logistics cost management with the case study of a leading global company. The strategy for effective logistics information system can be derived from the 3 different viewpoints, Firstly the effective global logistics management can be insured by means of the efforts of the reinforced total organization. Secondly from the process-oriented perspective, we should recognize the logistics process as the core factor of the competitive strategy and innovate the logistics process itself for the logistics cost reduction. Finally, the logistics cost will be effectively managed through establishing its logistics information strategy which maximizes the utilization of the information technologies. The case study of 'A' electronics company shows that its logistics management system provides the company with various visibilities about its logistics cost and the direct and indirect benefits over billions of wons per year as well. Therefore we can conclude that the research model provided in this research is validated. This study presents the concrete implementation strategies of the logistics information system and verifies the validity of the strategies by means of the case study of a leading company.

국가 기초 통계자료 환경변화에 따른 건설공사비지수 개선 (Improvement of Construction Cost Index against the Change of National Basic Statistic)

  • 강태경;백승호;김창원;조훈희
    • 한국건설관리학회논문집
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    • 제16권4호
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    • pp.21-29
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    • 2015
  • 우리나라의 건설공사비지수는 지난 2004년부터 매월 발행되고 있다. 이 지수는 공사비 실적자료의 갱신과 공사비 변동분석, 시장가격의 평가에 직간접적으로 활용되어 왔다. 그런데 이 지수는 한국은행의 산업연관표와 생산자물가지수를 이용하는 가공통계자료이기 때문에, 이들 기초통계 자료에 변화가 있을 경우, 지수 작성모델의 변경이 반드시 필요하다. 최근 한국은행은 생산자물가 지수와 산업연관표의 작성원칙과 기준연도를 변경하였다. 이에 본 연구에서는 최근 변경된 기초통계자료의 내용과 그 영향을 분석하고, 이를 토대로 건설공사비지수를 새롭게 개선하였다. 또한 기존의 생산자물가지수 등과 그 편제 품목 및 가중치 변화 등을 분석함으로써 개선된 지수의 타당성을 검증하였다.

모델에 근거한 선삭력 모니터링 (Model-Based Monitoring of the Turning Force)

  • 허건수
    • 한국공작기계학회:학술대회논문집
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    • 한국공작기계학회 1999년도 추계학술대회 논문집 - 한국공작기계학회
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    • pp.11-15
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    • 1999
  • Monitoring of the cutting force signals in cutting process has been well emphasized in machine tool communities. Although the cutting force can be directly measured by a tool dynamometer, this method is not always feasible because of high cost and limitations in setup. In this paper an indirect cutting force monitoring system is developed so that the cutting force in turning process is estimated based on a AC spindle drive model. This monitoring system considers the cutting force as a disturbance input to the spindle drive and estimates the cutting force based on the inverse dynamic model. The inverse dynamic model represents the dynamic relation between the cutting force, the motor torque and the motor power. The proposed monitoring system is realized on a CNC lathe and its estimation performance is evaluated experimentally.

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Time-Profit Trade-Off of Construction Projects Under Extreme Weather Conditions

  • Senouci, Ahmed;Mubarak, Saleh
    • Journal of Construction Engineering and Project Management
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    • 제4권4호
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    • pp.33-40
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    • 2014
  • Maximizing the profitability and minimizing the duration of construction projects in extreme weather regions is a challenging objective that is essential for project success. An optimization model is presented herein for the time-profit trade-off analysis of construction projects under extreme weather conditions. The model generates optimal/near optimal schedules that maximize profit and minimize the duration of construction projects in extreme weather regions. The computations in the model are organized into: (1) a scheduling module that develops practical schedules for construction projects, (2) a profit module that computes project costs (direct, indirect, and total) and project profit, and (3) a multi-objective module that determines optimal/near optimal trade-offs between project duration and profit. One example is used to show the impact of extreme weather on construction time and profit. Another example is used to show the model's ability to generate optimal trade-offs between the time and profit of construction projects under extreme weather conditions.

DEA기법과 LCC개념을 활용한 교량형식 선정 방법에 관한 연구 (A Study on the Selection of a Bridge Structure Type Using DEA and LCC)

  • 한삼희;김종길
    • 한국구조물진단유지관리공학회 논문집
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    • 제17권4호
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    • pp.101-111
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    • 2013
  • 본 연구에서는 울산~포항 간 복선전철 건설예정인 교량을 사례로 교량형식별 LCC 개념을 적용 경제성이 가장 우수한 공법을 적용하기 위하여 같은 연장 (L=1,615m)을 갖는 유사한 4개 교량에 대한 DEA (Data Envelopment Analysis) 분석을 실시하였다. DEA 모형은 상대적 효율성 평가를 위해 개발된 CCR 모형을 사용하였으며, 투입변수로 초기건설비용, 유지관리비용, 간접비용 (사용자비용 + 사회간접 손실비용), 생애주기비용을 사용, 산출변수로는 평균 내구연한을 사용하였다. 투입 변수 산정을 위해 생애주기비용 분석을 사용하였는데 생애주기 비용 산정은 분석기간 100년, 실질할인율 4.83%를 적용 하였으며, 비용의 분류는 초기건설비용, 유지관리비용, 사용자비용, 사회간접손실비용으로 분류 하였다. 분석결과, 비교 2안과 비교 3안이 가장 효율적인 것으로 분석되었으며, 나머지 대안의 효율성은 비교 1안, 기본안, 비교 4안 순서로 나타났다.

CNC 선반에서의 절삭력 감지 시스템 개발 (Development of a Cutting Force Monitoring System for a CNC Lathe)

  • 허건수;이강규;김재옥
    • 한국정밀공학회지
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    • 제16권1호통권94호
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    • pp.219-225
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    • 1999
  • Monitoring of the cutting force signals in cutting process has been well emphasized in machine tool communities. Although the cutting force can be directly measured by a tool dynamometer, this method is not always feasible because of high cost and limitations in setup. In this paper an indirect cutting force monitoring system is developed so that the cutting force in turning process is estimated based on a AC spindle drive model. This monitoring system considers the cutting force as a disturbance input to the spindle drive and estimates the cutting force based on the inverse dynamic model. The inverse dynamic model represents the dynamic relation between the cutting force, the motor torque and the motor power. The proposed monitoring system is realized on a CNC lathe and its estimation performance is evaluated experimentally.

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A Novel Scheme for Sliding-Mode Control of DC-DC Converters with a Constant Frequency Based on the Averaging Model

  • He, Yiwen;Xu, Weisheng;Cheng, Yan
    • Journal of Power Electronics
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    • 제10권1호
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    • pp.1-8
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    • 2010
  • A new scheme for sliding-mode control (SMC) of DC-DC converters with a constant switching frequency is proposed. The scheme is based on the averaging model and the output signal of the controller is $d^+$ or $d^-$ instead of the on or off signal of a direct sliding-mode (SM) controller or the continuous signal d = $u_{eq}$ of an indirect SM controller. Two approaches using the new scheme are also proposed and the design procedures for a buck converter are given in detail. The first approach called constant $d^+$ and $d^-$ SMC is simple, cost effective and dynamically fast. In order to improve the dynamic characteristics of the reaching phase and to alleviate chattering, the second approach called reaching law SMC is also presented. Analyses and simulation results demonstrate the feasibility of the proposed scheme.

청소년의 인터넷 중독현상과 자기통제기대의 구조적 경로모형에 관한 연구 (The Structural Path Model of Adolescents′ Internet Addiction and Expected Self-Control)

  • 박재성
    • 보건교육건강증진학회지
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    • 제21권3호
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    • pp.1-17
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    • 2004
  • The purpose of this study is to evaluate the roles of expected self-control and expected self-control results in explaining adolescents' Internet addiction. In the study model, expectations of self-control and self-control results directly determine Internet addiction and Internet use time meditates the impacts of expectations of self-control and self-control results on Internet addiction. The study subjects are 1,080 middle and high school students in Busan. Stratified cluster sampling is applied by school type and school year. The response rate is 96%(l,037cases). This study develops the scales of expected self-control and expected self-control results. The scales of Internet addiction are devised by using the concept of functional dependency such as salience, withdrawal symptoms, mood modification, tolerance, relapse, and conflict. For verifying the study model, path analysis and multiple regression models are applied for identifying path significants and evaluating confounding effects of control variables, respectively. Moreover, multi partial F-test is performed for selecting the best regression model. Expected self-control is a significant determinant of Internet addiction and Internet use time that also significantly explains Internet addiction. The total effect of expected self-control towards Internet addiction is -.95. The total effect is comprised with the direct effect (-.71) and the indirect effect(-.24). In this result, the direct effect refers a curative effect since expected self-control directly reduces the level of Internet addiction, and the indirect effect refers a preventive effect because self-control can reduce time of Internet use that is a direct determinant of Internet addiction. In the test of the confounding effects of control variables, there are no confounding effects in the models of multiple regression. It implies a robustness of the study model as regards control variables. In conclusion, improving adolescents' expected self-control can control Internet addiction level. This finding implies that a health promotion program for improving expected self-control can be a cost effective method compared to other approaches.