• Journal of Technologic Dentistry
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• v.42 no.2
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• pp.149-162
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• 2020

Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities. Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other. Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won. Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.

• Korea Trade Review
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• v.42 no.2
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• pp.1-27
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• 2017

The purpose of this paper is to examine how industry-level R&D investments increase exports in Korean manufacturing industries through the strengthening of product competitiveness and cost competitiveness. We developed a research model indicating that R&D investments positively affect product competitiveness and cost competitiveness, in which investments in R&D will finally lead to increases in exports in manufacturing industries. Product competitiveness is divided into new product innovation capability and product quality competitiveness, while cost competitive advantage is divided into labor productivity and capital productivity. We have collected data from 20 manufacturing industries between 2004 and 2014, and analyzed them through path analysis. Empirical results of this study are as follows. First, R&D investment in the manufacturing industry positively affects new product innovation capability, product quality competitiveness, labor productivity and capital productivity of the industries. Second, increased product quality competitiveness, labor productivity and capital productivity positively affects exports of Korean manufacturing industries. Thus, we can conclude that R&D investments in Korean manufacturing industries positively influence exports through increases in product quality competitiveness, labor productivity and capital productivity.

• Journal of the Korea Safety Management & Science
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• v.8 no.3
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• pp.67-75
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• 2006

Scheduling of dismantling old research reactor need to consider time, cost and safety for the worker. The biggest issue when dismantling facility for research reactor is safety for the worker and cost. Large portion of a budget is spending for the labor cost. To save labor cost for the worker, reducing a lead time is inevitable. Several algorithms applied to reduce read time, and safety considered as the most important factor for this project. This research presents three different dismantling scheduling scenarios. Best scenario shows the specific scheduling for worker and machine, so that it could save time and cost.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.259-262
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• 2015

Due to the labor-intensiveness, high investment cost, long execution time, frequent change orders, and many stakeholders in a BIM project, a BIM manager is bound to face a lot of risks to make decisions in cost managing process. Since the productivity of a BIM team will affect the execution cost, this study investigates a simple method of assessing the productivity of a BIM team using the working timesheet records of the team. In this research, the productivity of a BIM team is defined as the effective working floor area (in square meters) of BIM uses per labor-time (in man-months) spent by the team. After the applicability of this method is tested by regression analysis using data from 5 real BIM projects in the construction phase, it is found that the simple productivity definition adopted in the method, although easy-to-implement, does not produce a statistically constant productivity value. More research is therefore needed in the future to devise better indicator(s) for assessing the productivity of a BIM team.

• Korean Journal of Construction Engineering and Management
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• v.15 no.1
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• pp.11-19
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• 2014

The Construction industry is a labor-intensive industry that its labor cost takes up about 30~40% out of the whole construction cost. However, due to a stereotype that on-site work is a 3D job there is a shortage of the labor forces. Modular construction method is to produce modular units in the plant so that workers could work stably. Also, after delivering the module from plant to the site, there will be only installment to be required that shortens construction duration. Even though the modular market is currently expanding based on military facilities in Korea, its best strengths are not demonstrated well which are shortened construction period and low cost. It also causes labor problem of production due to minimum utilization of the modular construction method. Multi-skilled labor means a technician that is able to perform more than two kinds of work with more than two techniques. Multi-skilled labor can proceed smoothly by figuring out the connectivity between the precedent and following operations. Therefore, this research is to apply the concept of Multi-skilled labors, suggest solutions and allocate manpowers efficiently. As a result, it helps to decrease idle manpowers during the operation and the total labor forces can be saved. Low cost is the original strength of the modular which can stand out so the modular market is expected to expand.

• Food Quality and Culture
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• v.1 no.1
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• pp.58-61
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• 2007

The purpose of this study was to develop an effective cost control model for university foodservice operations by analyzing student satisfaction, as well as foodservice income statements for operational characteristics. The specific objectives were to examine the satisfaction of students for various foodservice quality dimensions, to determine the financial activities performed in foodservice operations by operational type, to examine their income statement data, and lastly, to compare the student satisfaction for foodservice quality with the financial data of the income statements. A total of 545 students from one university answered a satisfaction survey. The one-year income statements of three union foodservices (self-operated, small-scale contracted, and large-scale contracted) at the same university were analyzed. The results showed that the self-operated union foodservice had lower student satisfaction scores and higher food and labor cost ratios. The small-scale contract management foodservice data indicated the highest student satisfaction scores and the lowest food and labor cost ratios. The large-scale contract management foodservice data showed medium scores when comparing the three union foodservice operations. Overall, by comparing the satisfaction scores and operational profits, the small-scale union foodservices showed the highest satisfaction scores and profit.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2002.11a
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• pp.99-102
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• 2002

This paper discusses the estimation of construction cost of high fluidity concrete using segregation reducing type superplasicizer with 350kgf/cm2 of design strength and 60$\pm$5cm of slump flow in order to verify the cost down effect of high fluidity concrete compared with that of plain concrete with 350kgf/cm2 of design strength and 18cm of slump and with 210kgf/cm2 of design strength and 15cm of slump. According to research, under same strength levels, although material cost of high fluidity concrete is somewhat higher than that of plain concrete due to segregation reducing type superplasticizer, labor cost and equipment cost of high fluidity concrete is cheaper than that of plain concrete. However, based on the strength differences, high fluidity concrete shows lower material cost, labor cost and equipment cost than that of plain concrete due to decreasing in size of member and re-bar caused by high strength development of concrete.

• Culinary science and hospitality research
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• v.11 no.3 s.26
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• pp.151-165
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• 2005

The current study aims to help field managers of companies providing foodservice for institutions to establish the more appropriate cost management strategy by analyzing the cost structure of foodservice center in institutions by operating types and the number of people served. From the result analyzing 161 foodservice centers, the number of factories was highest with 39.8% while offices 26.7%, schools 20.5%, and hospitals 13%. In terms of the number of people served, below 500 persons was 27.6%, 501${\sim}$l,000 persons was 23.9%, 1,001${\sim}$2,000 persons was 22.7%, and over 2,001 persons was 25%. In the demographic characteristics of managers, women occupied over 92%. The reason for this is usually dieticians perform management duties. For the age of workers, 70.8% were older than 40s, which ran become the cause of a rise in cost by causing the decrease of productivity by aging. Therefore, appropriate countermeasures are required. In case of workers in production, women occupy 962 persons (82.2%) rating absolute majority like mangers. This is because cooks are in charge of almost every producing activity of meal facilities. In addition, more than 72.9% of workers in production were over 40 years old, which requires diversified studies to promote efficiency of production associated with the aging problem. In proportion of sales compared with cost material cost presented the highest percentage with 54.5% while labor cost 28.3%, general expenses 9.6% and business profit 7.6%.

• Journal of the Society of Naval Architects of Korea
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• v.48 no.2
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• pp.178-182
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• 2011

Generally in order to reduce the steel weight of stiffened plate, stiffener spaces tend to be narrow and the plate gets thin. However, it will involve more fabrication cost because it can lead to the increase of welding length and the number of structural members. In the yard, the design which is able to reduce the total fabrication cost is needed, although it requires more steel weight. The purpose of this study is to find optimum stiffener spaces to minimize the fabrication cost for the cargo tank of LPG Carriers. Global optimization methods such as ES(Evolution Strategy) and GA(Genetic Algorithm) are introduced to find a global optimum solution and the sum of steel material cost and labor cost is selected as main objective function. Convergence degree of both methods in according to the size of searching population is examined and an efficient size is investigated. In order to verify the necessity of the optimum design based on the cost, minimum weight design and minimum cost design are carried out.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.34 no.5
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• pp.1559-1569
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• 2014

The purpose of this study is to estimate the degree of cost inefficiency for the urban railway lines of a metropolitan city operated by public institutions in Korea and identify the causes of this inefficiency. To this end, we assume that the urban railway lines produce the output of train-km by putting three production factors of labor, electric power and maintenance and set the variable cost function model with the translog function to make a stochastic cost frontier analysis. Based on estimated result, we conclude that the cost savings for 6 years of all lines are about 6,672 hundred million won and top five lines with high inefficiency are Busan Line1, Daegu Line1, Daejeon Line1, Gwangju Line1, and Daegu Line2. The causes of inefficiency are attributable to labor and maintenance factors. The results of this study can be useful in case of finding the priorities of measures and specific plans for reducing labor and maintenance costs in the urban railway operation.