• 한국건설관리학회논문집
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• 제2권2호
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• pp.81-89
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• 2001

건설산업은 생산의 단속성, 시장의 불안정성 등 다른 산업과 비교하여 독특한 특성을 갖고 있다. 이러한 특성으로 인해 건설 공사의 비용은 일반 제조업분야에 비해 실제 투입되는 생산비용을 파악하기가 어려우며 프로젝트별로 많은 차이를 나타낸다. 따라서 건설비용을 표준화하는 것은 매우 어려운 작업이며, 비용의 정확한 측정과 분석은 매우 중요한 의미를 갖는다 본 연구에서는 원가계산에 의한 예정가격 산정시 문제점인 획일적인 비율적용에 의한 기존 간접노무비율 산정기준의 문제점을 완성공사 원가구성 분석자료를 통해 고찰한다. 이상의 분석자료를 바탕으로 합리적인 건설공사 간접노무비율의 산정방법 및 기준을 제시하여 실제공사의 예정가격 작성시 의사결정을 돕고자 한다.

• 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.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2005년도 추계 학술논문 발표대회
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• pp.117-120
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• 2005

The business market of architecture has got a system that controls a deposit according to the price function. This system is written on a law of contract about countries. So the main body of construction has to make a reasonable contract. This study is written about a rate of numerical index on controling a deposit. We tried to fine problems and solutions of labor expenses, instrument costs and material costs which is so big and changable on the construction market Labor expenses are expressed according to the rate of construction scale between direct and indirect cost that applies ability of works. Instrument costs are expressed according to an output method of a unit price annually and a weight allowance of local instrument conditions and use frequence. The last material costs expressed according to a local weight allowance make a decision of the material cost index. They applies locally relative index more than absolute one on what uses the price rate of producers and importations. This solutions are not enough to apply to the real market, so it needs to exam and to be on the market after a feasibility study.

• 기술사
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• 제14권2호
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• pp.5-11
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• 1981

This analysis has been conducted for 8 chemical plants built in Korea during 1975-1976 and the results have been compared with those in U.S.A. observed by Kenneth M. Guthrie. Equipment and materials supplied by domestic makers are limited in activity field and occupy only 12% of all equipment and material cost. However, unit costs of most materials supplied by home such as cement, steel, cables and carbon steel pipes, etc. being relatively cheaper than those of abroad, their effects on material-to-equipment ratios are apparent. There is a deep difference in labor wage rates between Korea and U.S.A. as much as 16 times. However, the labor productivity observed in these model projects is in the range of 1.1-1.4 to the Gulf Coast, U.S.A. during the same period. And this low wage rate and relatively high productivity have the greatest influence on deviation of Korean cost structure from that of U.S.A. In these model projects, engineering and construction management was conducted by foreign contractors (mostly U.S.A.), and the resulting project indirect cost amounts to 7.5 times as high as most cases executed by Korean contractors alone. Weighted percentage of each component and L/M-ratio by activities of direct field cost derived from this analysis are shown in detail in Tables 2 and 5 to provide a basis for futher study and comparison.

• 보건의료기술평가
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• 제6권2호
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• pp.123-132
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• 2018

Objectives: Maternal morbidity and mortality are important healthcare issues. However there have been few studies on cost of illness (COI) from maternal disorders. This study aimed to estimate the COI due to maternal disorders in Korea. Methods: By reviewing previous studies and consulting expert we determined the scope of maternal disorders. We operationally defined maternal disorders as maternal hemorrhage, maternal sepsis, hypertensive disorders of pregnancy, obstructed labor, and abortion for maternal disorders. The reference period of this study is the year 2015. Main source of data were the National Health Insurance Service claims data, cause of death statistics from the Korea National Statistical Office, and the Korea Health Panel study. We classified the total costs into direct and indirect costs. The direct costs cover healthcare costs and non-healthcare costs. The indirect costs consist of productivity losses due to morbidity and premature death. Results: The cost of maternal disorders in 2015 was 229.7 billion won. The direct and indirect costs of maternal disorders were 165.2 billion won and 64.5 billion won respectively. The largest cost item for maternal disorders was healthcare cost (138.3 billion won, 60.2%). By age groups, the COI in 30-39 years old women were the highest (165.1 billion won, 71.9%). Abortion was the disorder with the highest COI among maternal disorders (71.9 billion won, 31.3%). Conclusion: The COI due to maternal disorders in Korea is quite substantial. Economic burden of maternal disorder increased when being compared with the year 2012 data despite the continued low birth rate in Korea. Therefore, it is necessary to continuously monitor the social costs of the maternal disorders in Korea.

• 한국건설관리학회논문집
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• 제22권3호
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• pp.79-90
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• 2021

국내 공공공사에서는 계약금액 조정에 대한 계약당사자 간 이견으로 분쟁발생이 증가하고 있다. 특히 공사기간 연장에 따른 간접비의 실비정산 제도는 행정적인 단계에서 합의되지 못하고, 대부분 사법적인 판단을 구하고 있다. 본 연구의 목적은 추가 간접비 산출과 관련한 분쟁을 최소화하기 위해, 분쟁 발생전 합의를 도출할 수 있는 '충분히 만족할 만한' 대안을 제안하였다. 이를 위해, 추가 간접비 산출을 위한 요율방식 기반의 3가지의 구체적인 방안을 제안하였다. 첫째, 추가 간접비 산출 시 실비산정 방식이 아닌, 순공사비 중 직접노무비 요율로 산출한다. 둘째, 산출된 간접노무비에 일반관리비, 이윤 등 승률비용을 법정 최고한도까지 보상한다. 셋째, 설계변경으로 증감된 간접비를 반영한다. 제안한 3가지 방안에 대한 전문가 의견 수렴 및 실제 사례 적용에 따른 리스크를 분석하였다. 이에 대한 검증을 위해 이해관계자별 합의가능 수준을 조사한 결과, 기업의 규모에 관계없이 수급자와 발주처 모두 동의가능한 수준인 것으로 확인되었다. 본 연구에서 제안한 간접비산출 방식은 실제 실무에서 합의 가능한 대안으로써, 계약당사자 간의 합의의 도구로 활용될 수 있을 것으로 기대된다.

• Safety and Health at Work
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• 제5권2호
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• pp.66-72
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• 2014

Background: The purpose of this study was to enumerate the annual morbidity and mortality incidence and estimate the direct and indirect costs associated with occupational injuries and illnesses in Bangkok in 2008. In this study, data on workmen compensation claims and costs from the Thai Workmen Compensation Fund, Social Security Office of Ministry of Labor, were aggregated and analyzed. Methods: To assess costs, this study focuses on direct costs associated with the payment of workmen compensation claims for medical care and health services. Results: A total of 52,074 nonfatal cases of occupational injury were reported, with an overall incidence rate of 16.9 per 1,000. The incidence rate for male workers was four times higher than that for female workers. Out of a total direct cost of $13.87 million, $9.88 million were for medical services and related expenses and $3.98 million for compensable reimbursement. The estimated amount of noncompensated lost earnings was an additional $2.66 million. Conclusion: Occupational injuries and illnesses contributed to the total cost; it has been estimated that workers' compensation covers less than one-half to one-tenth of this cost.

• 한국건축시공학회지
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• 제21권5호
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• pp.409-420
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• 2021

건설공사 발주자에게 건설현장 근로자에 대한 안전보건관리 책무를 부여하는 안전보건대장 제도가 「산업안전보건법」 전부개정에 포함되어 도입되었다. 안전보건대장 제도에 대한 낮은 인식과 이행률로 발생되는 제도의 실효성 문제를 해결하기 위해서는 경제성 측면에서 제도의 효과성을 설명할 필요가 있으므로 본 연구에서는 안전보건대장 도입 당시 논의되었던 자료를 근거로 비용편익분석을 활용하여 안전보건제도 이행의 경제적 효과를 분석하였다. 안전보건대장 제도 이행에 있어 추가적인 비용이 발생하는 것은 설계안전보건대장의 작성 및 관리로 분석되었다. 작성비용과 산업재해 감소로 발생되는 직·간접적 편익을 비교한 결과 편익이 비용보다 높게 평가되었으므로 안전보건대장 제도는 건설공사 재해 감소와 경제적 효과를 발생시키는 것으로 판단된다.

• 한국보육지원학회지
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• 제18권4호
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• pp.17-36
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• 2022

Objective: The purpose of this study is to examine the relationship between structural and process difficulties experienced by childcare center directors in operating childcare centers and to explore characteristics of childcare centers that affect the path. Methods: The participants were 309 childcare center directors, and data were collected through a mobile survey method. Descriptive statistics and SEM were implemented using SPSS and AMOS. Results: Unsupported childcare centers and capacity aggravated structural difficulties in operation of childcare centers, while the number of enrolled children and the enrollment rate reduced such difficulties that were reported by directors. In the case of labor cost supported centers and childcare centers with a high enrollment rate reported a high level of process difficulties. Because the effect of structural difficulties on process difficulties were significant, the indirect influences of structural difficulties that mediated the influences of general background characteristics on process difficulties were also significant. Conclusion/Implications: This study shows that difficulties in operating childcare centers could be considered in terms of structure and process aspects. This study is also meaningful in that it suggests that the characteristics of individual childcare centers should be emphasized in a customized way to alleviate such difficulties.

• 한국건설관리학회논문집
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• 제24권4호
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• pp.25-34
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• 2023

본 연구의 목적은 플랜트 건설에서 현장시공과 모듈시공에 대한 공사비를 산정하여 비교하는 것으로 공사비를 산정하는 대상을 Pipe Rack으로 한정하였다. 이에, 현장시공으로 준공된 국내 석유화학플랜트 건설사업 1곳을 사례로 선정한 후 비용자료를 조사하여 도출된 결과는 다음과 같다. Pipe Rack의 현장시공에 대한 직접공사비는 560억원으로 Steel Structure 251억원, Piping 308억원이며, 모듈시공에 대한 직접공사비는 607억원으로 Steel Structure 238억원, Piping 297억원으로 산정되었다. 또한, 현장시공과 모듈시공의 증감률을 비교해 보면, 재료비 1.9%, 경비 192.1% 증액되었으나, 노무비는 -9.1% 감액되어, 전체 직접공사비는 8.4%(47억원)가 증액되었다. 그리고 공사원가는 현장시공이 761억원, 모듈시공은 810억원으로 모듈시공이 6.4%(49억원) 증액되는 것으로 나타났다. 이와 같은 결과는 Pipe Rack을 모듈로 시공하는 경우 공사비가 증감되는 현황을 확인하기 위한 참고자료로 활용이 용이한 반면에, 모듈시공에 따른 간접적인 효과(노무인력 감소, 안전사고 발생 감소, 공사기간 단축 등)에 대한 연구가 필요하다.