• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.660-661
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• 2015

Building Information Modeling (BIM) is a nascent technology in Korea, and currently lacks formal guidelines to assist Architectural and Engineering (AE) firms in estimating BIM service fees, while also allowing government agencies to allocate budgets for the rendered BIM services. This research provides a method to estimate costs for BIM services based on the cost-plus pricing framework. The approach requires a generalized estimate of the man hour per floor area data to calculate the direct labor costs. Man-hour data were collected from forty five projects that have implemented BIM. Interpolation of the man-hours was performed to develop a general reference table for 'Type 2' (i.e., public schools and office buildings, etc.) projects. By providing an objective approach for estimating the costs of BIM services, it allows clients and AE firms to agree upon a fair cost for BIM related services, and thus expedite its adoption in Korea.

• 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.

• 한국건설관리학회논문집
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• 제12권3호
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• pp.131-139
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• 2011

본 연구는 공공시설공사에서 VE의 코스트모델과 공사현장의 진도관리, 그리고 공사비 분쟁에서 공간정보의 부재로 인한 공종별 공사비 내역 정보의 한계를 인식하고, 이를 극복하기 위하여 공사비의 인식체계를 공간단위로 전환하는 개선 방안의 하나로 제안하는 건축물 세부공간단위의 공사비 원가계산방법에 관한 것이다. 본 연구를 통해 제시한 공간단위의 공사원가 산정 시스템은 공사비를 구성하는 모든 공간 단위에서, 모든 공종, 공종을 구성하는 모든 자재, 노무 및 모든 비용 항목에 대한 정밀하고도 다차원적인 파악이 가능하게 하는 것이다.

• 한국약용작물학회지
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• 제2권2호
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• pp.105-109
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• 1994

시호(柴胡) 재배(栽培)에 있어서 기계(機械)를 이용(利用)하여 파종(播種) 및 수확(收穫)의 성력화(省力化)로 노동력(勞動力)과 생산비(生産費)를 절멸(節滅)하기 위해 본 시험(試驗)을 수행(遂行)한 결과(結果)는 다음과 같다. 1. 시호(柴胡) 기멸파종(機滅播種)의 경운기(耕耘機) 부착(附着) 줄뿌림기 파종(播種)이 97%의 성력효과(省力效果)가 었었저만 출아율(出芽率)은 인력(人力) 줄뿌림기 파종(播種)이 가장 양호(良好)하였다. 2. 시호(柴胡) 기계파종(機械播種)시 경운기부착(耕耘機附着) 줄뿌림기 파종(播種)의 파종양(播種量) 시험(試驗)에서는 지하부(地下部) 생육(生育) 및 수양(收量)은 파종양(播種量)이 적을수록 1주당 근경(根莖), 건근중(乾根重)은 증가(增加)하는 경향(傾向)이었으나 10a당 수양(收量)은 파종양(播種量)이 많을수록 입모솔(立毛率)이 증가(增加)하여 파종양(播種量) 1.0kg/10a의 휴립 파종에서 54.1kg /10a로 가장 많았고, 파종기별(播種機別)로는 입모수(立毛數)가 가장 많은 인력(人力) 줄뿌림기 이용(利用) 파종(播種)이 84.1kg /10a로 가장 많았다. 3. 시호(柴胡) 기계이용(機械利用) 수확(收穫)은 관행(慣行)에 비해 다목적(多目的) 근수확기(根收穫機) 이용(利用) 수확(收穫)이 69%의 성력효과(省力效果)로 가장 좋았으며 수확작업비(收穫作業費) 절감(節減)에 의한 소득효과(所得效果)도 관행(慣行)에 비해 50% 증가(增加)되어 가장 좋았다. 4. 시호(柴胡)의 인력(人力) 줄뿌림기 파종(播種)과 다목적(多目的) 근수확기수확(根收穫機收穫)의 성력효과(省力效果)는 관행파종(慣行播種)과 수확(收穫)에 비해 74%의 노력시간(勞力時間)을 절감(節減)하여 69%의 작업비(作業費)를 절감(節減)하였다.

• 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.

• 노동경제논집
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• 제24권1호
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• pp.125-147
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• 2001

노동시장의 유연화와 산업구조의 급속한 변화로 노동이동(또는 일자리 상실), 특히 산업간 노동이동이 증대할 것으로 얘상된다. 노동이동(또는 일자리 상실)의 경제적 비용의 하나는 노동자가 축적한 숙련의 상실이다. 노동자가 축적하는 숙련은 일반적 숙련, 기업특수적 숙련뿐만 아니라 산업특수적 숙련의 성격도 가진다. 한국노동패널 1-2차년도 청규직 노동자를 표본으로 하여 검토한 결과, 우리나라 노동자들의 숙련이 산업특수적 숙련을 가지는 것으로 분석되었다. 근속의 임금효과의 상당 부분은 산업특수적 경험을 반영하고 있다. 그러나 이러한 산업특수적 숙련은 노동자 계층별로 차별적으로 나타나고 있다. 고학력 화이트칼라의 경우 일반적 숙련(총노동경력)이 상대적으로 더 중요하고, 저학력 블루칼라의 경우 기업특수적 숙련(근속)이 임금결정에 더 중요하다. 산업특수적 숙련은 상대적으로 고학력 화이트칼라에서 유의미하게 나타났지만, 산업을 3자리로 세분화할 경우 저학력 블루칼라의 경우에도 산업특수적 숙련의 임금효과가 존재하는 것으로 나타났다. 이는 일자리 상실의 경제적 비용과 노동시장의 유연화가 숙련 형태별로, 노동자 계층별로 차별적인 의미를 지닐 수 있다는 시사점을 제공한다.

• Journal of Biosystems Engineering
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• 제35권6호
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• pp.367-372
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• 2010

Consumption of pepper, a major spice vegetable used for seasoning Kimchi, continues to increase, but cultivation is in decline due to shortage of rural labor in Korea. The 39.2% of total labor requirement for conventional pepper cultivation was available for harvesting work. Therefore conventional manual harvesting should be turned to mechanical harvesting for labor-saving, cost-reducing and easy work. Surveys on conventional pepper cultivation patterns, labor requirements for various pepper cultivation works, and farmers' opinions on the mechanization of pepper harvesting were conducted to obtain basic informations. The labor requirement for pepper harvesting was 954 h/ha out of a total labor requirement of 2,436 h/ha for pepper cultivation. Harvesting was the hardest work, and hiring workmen for harvesting was also difficult. Farmers preferred to develop a small-scale pepper harvester using agricultural tractor or cultivar. Most farmer agreed to change cultivation pattern for mechanization of pepper harvesting, but hesitated to adopt new one-time-harvesting pepper varieties.

• 대한토목학회논문집
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• 제40권5호
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• pp.527-534
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• 2020

건설공사를 진행하는데 있어 중요한 요소 중 하나는 가격이다. 정확한 예정가격을 산정하기 위해 기본 및 세부 설계 단계에는 단가산출에 따라 가격을 산정하고 이를 토대로 건설공사의 경제성을 평가하고 진행여부를 판단한다. 국내에서는 건설공사비 가격변동을 손쉽게 조정할 수 있도록 건설연구원을 통해 건설공사비 지수를 산정하여 2004년부터 발표하고 있다. 그러나 2000년도 1월부터 지수가 산정되어 지수 발표 이전 시기의 건설공사비 자료를 사용하지 못하는 실정이다. 과거 공사비를 이용한 개략공사비 산출을 위해 건설공사비 지수를 구성하는 생산자 물가지수와 건설업 시중노임 조사를 통해 변인들을 산정하였다. 다수의 변인 중 상관분석을 통해 유의한 독립변수를 선정 후 다중회귀분석을 통해 1970년도부터 1999년까지의 건설공사비 지수를 산정하여 제시하였다. 본 연구는 2000년대 이전의 과거 공사비를 활용한 개략공사비 산정방법을 제시한 부분에 중요한 의의를 가진다.

• 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.

• 플랜트 저널
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• 제8권1호
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• pp.50-59
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• 2012

The current dual-watchdog estimation system has individually calculated the construction, the engineering and the procurement cost. The dual-watchdog estimation system is inefficient and prolonged estimation period because of the lack of the interoperability and the difference of material unit cost and construction unit cost. In order to resolve this problem, new estimation software was developed. The estimation software is developed by making up for the weak points in existing estimation method. The cost data with the same standard is the key point. And this software enhanced accuracy and speed of the data search in stylized estimation standard. A summary of the construction, the engineering and the procurement cost was generated in this estimation software. The unit rate about the labor cost, equipment and expense through a sheet was handled. The developed estimation software has five categories on engineering cost, procurement cost, construction cost and subcontractor management sheet. In this study, the estimation software to supplement the faults of the existing estimation method was developed. And estimation software on petrochemical projects increases an efficiency of the estimation work.