• 설비공학논문집
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• 제15권5호
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• pp.360-371
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• 2003

The calculation of each unit cost of productions is very important for evaluating the economical efficiency and deciding the reasonable sale price. In the present, two methods of exergy costing on multiple energy systems are suggested to reduce the complexities of conventional SPECO method and MOPSA method and to improve the calculation efficiency of exergoeconomics. The suggested methods were applied to a gas-turbine cogeneration and the unit costs of the power and the steam energy were calculated as an example. The main points of our methods are the following three. First, one exergetic cost is applied to one cycle or system. Second, the suggested equations are the internal cost balance equation and the production cost balance equation. Third, necessary states in a system are only inlet and exit states of 1ha components producing energy.

• 설비공학논문집
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• 제17권6호
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• pp.560-568
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• 2005

The cost accounting of electricity and heat produced from an energy system is important in evaluating the economical efficiency and deciding the reasonable sale price. The OECOPC method, suggested by the author, was applied to a 650 MW combined cycle cogeneration system having 4 operating modes, and each unit cost of electricity and heat products was calculated. In case that a fuel cost is ${\\}400/kg$ and there are no direct and indirect cost, they were calculated as follows; electricity cost of ${\\}23,700/GJ$ at gas-turbine mode, electricity cost of ${\\}15,890/GJ$ at combined cycle mode, electricity cost of ${\\}14,146/GJ$ and heat cost of ${\\}6,466/GJ$ at cogeneration mode, and electricity cost of ${\\}14,387/GJ$ and heat cost of ${\\}4,421/GJ$ at combined cycle cogeneration mode. Further, these unit costs are applied to account benefit on this system. Since the suggested OECOPC method can be applied to any energy system, it is expected to contribute to cost accounting of various energy systems.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.490-497
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• 2007

Since the foreign currency crisis, Korean economy has suffered recession and the government launches residence and real estate policy in order to increase the demand and trade of real estate and to help the economy revitalization. 1 As a result, the rate of economy growth is shown the high increase with the figure of 10.9% in 1999 and 8.8% in 2000. However, it brings overheating market as a negative effect. Although, the government established the policy for the control of speculation, the policy causes instability of economy. This study is to analyze the effect between the residence policy and the housing cost since the foreign currency crisis through housing sale price estimation and housing lease price estimation and is to apply the basis data of the next residence policy.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 가을 학술논문 발표대회
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• pp.35-36
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• 2020

In recent years, prices have risen sharply, and housing has become an object of investment. Accordingly, the expansion of the supply of public rental housing with publicity and the conversion of pre-sale are emerging as an alternative to stabilize the housing market. However, the method of calculating the pre-sale price applied for each rental period has a problem that there is a large difference from the construction cost at the time of construction As an improvement measure, there is a method of applying a conversion price for 5-year public rental housing and the price control. Each has its strengths and weaknesses, and we apply the most appropriate improvement measures in consideration of present and future values.

• 한국조리학회지
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• 제9권2호
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• pp.148-175
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• 2003

As mentioned above, Korean restaurant's menu price is to be decided by combining various factors. Korean restaurant is demanded to decide menu price more carefully than other restaurants do, because the number of Korean restaurant is the largest in Korea and Korean food is the most popular among the Korean people. Korean restaurant cannot neglect price competitiveness and is often given complaints from its customers. Because of such management difficulties, the number of Korean restaurant has recently decreased at special class hotels as well as common hotels. Korean restaurant managers are demanded to make efforts to inherit Korean tradition and culture by keeping pride and responsibility. Until now, Korean restaurants are thought to decide the menu prices in short-sighted, non-scientific and haphazard way of thinking. Such price decision factors have established traditions and have been generally accepted to let Korean restaurant managers lose carefulness at the menu price decision. In advanced countries, however, they recognized the importance of the price decision since the 1960's or earlier to research the menu price systematically and scientifically. Before deciding the menu prices, Korean restaurant managers are demanded to investigate various kinds of factors carefully and spend a lot of time to calculate direct costs, that is, one of the most important factors of cost calculations. The managers are demanded to decide the menu prices in reasonable and future-oriented way by keeping not private thinking but correct information and judgment. The sale of each menu has difference, while the menu price increase has been evaluated to be successful from overall point of view. Despite of increased total sale, there was not much difference of net profit because of increased material costs. However, higher level of the customers produced comfortable and cozy atmosphere of the restaurant enough to satisfy customers, and improved service quality much more. Not only customer satisfaction but also improved service quality is thought to play an important role in invitation of future customers.

• 한국디지털건축인테리어학회논문집
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• 제8권1호
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• pp.15-21
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• 2008

The district unit planning (DUP) in Korea is a planning instrument. One of the key methods is the incentive system focused on the mitigation of the financial charge of business proprietors with use of various planning deregulation. Here in this paper, it is examined whether the incentive system is indiscriminately applied not only in the metropolitan cities but also in the rural cities. The analysis is carried out with six indicators in relation to the effect on the incentive system on the market of Apartment Housing Development. The indicators are a. the building-to-land ratio(BLR), b. the floor area ratio(FAR) c. the publicly assessed value of land(PAVL), d. the sale price of land(SPL), e. the sale/lease price of apartment house(SLPH) and f. the ratio of housing subscription(RHS). The final result is that the incentive system has different effects between metropolitan cities and rural cities. One of reasons lies on the too high FAR in rural cities to be given basically. Another reason lies on the difference between the cost for purchasing public installation and the profit of the sale & lease price of apartment house. In rural cities their difference becomes much narrow. Finally, the low ratio of housing subscription(RHS) in rural cities makes the effect of the incentive system nearby meaningless.

• 산업경영시스템학회지
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• 제18권33호
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• pp.39-43
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• 1995

The purpose of this article was to understand the individual proportion of quality costs which have been expended by manufacturing industries in Seoul and Kyunggido district. The collected data on 72 firms could be use for an empirical analysis and the ratio test was implementented with the questionnaires. The finding were as following : by conparison with the proportion of quality cost in typical manufacturing industrial of U.S., We concluded that total quality cost was occupied with a small portion of sale. Also as compared with the individual item of quality cost, it was noted that the proportion of prevention cost had increased in a relatively large company.

• Korean Chemical Engineering Research
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• 제47권1호
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• pp.127-132
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• 2009

석유를 대체할 수 있는 현실적 대안으로 주목받고 있는 직접석탄액화(direct coal liquefaction, DCL) 공정의 경제성을 평가하고자하였다. 이때 역청탄을 이용하여 주요 제품(디젤, 나프타) 생산량 50,000 bbl/day의 규모에 대하여 각 공정에 적합한 검토기준을 세워 비용 및 매출액등을 산정하였다. 또한 각 공정별 민감도 분석을 실시하여 공정에 대한 중요 변수들의 가격 변동에 따른 경제성을 평가하였다. 본 생산량을 기준으로 Illinois #6 유연탄을 원료탄으로 사용하였을 때, 총 투자액은 $3,994,858,000로 나타났다. 내부수익률(internal rate of return, IRR)의 경우, 기본조건에서 각각 6.60%로 나타났으며, 원료석탄 가격과 생산 제품 판매가에 가장 크게 영향을 받는 것으로 나타났다. 원금상환 기간은 12.8년으로 긴 시간을 요구하며, 이는 현재의 고석탄가 때문으로 해석된다. 또한 민감도 분석 결과 제품가격, 원료석탄 가격, 건설비의 변동률 순서로 수익률에 변화를 주는 것으로 나타났다.

• 산업경영시스템학회지
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• 제38권4호
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• pp.98-108
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• 2015

This paper introduces the existence of purchase dependence that was identified during the analysis of inventory operations practice at a sales agency of dealing with spare parts for ship engines and generators. Purchase dependence is an important factor in designing an inventory replenishment policy. However, it has remained mostly unaddressed. Purchase dependence is different from demand dependence. Purchase dependence deals with the purchase behavior of customers, whereas demand dependence deals with the relationship between item-demands. In order to deal with purchase dependence in inventory operations practice, this paper proposes (Q, r) models with the consideration of purchase dependence. Through a computer simulation experiment, this paper compares performance of the proposed (Q, r) models to that of a (Q, r) model ignoring purchase dependence. The simulation experiment is conducted for two cases : a case of using a lost sale cost and a case of using a service level. For a case of using a lost sale cost, this paper calculates an order quantity, Q and a reorder point, r using the iterative procedure. However, for a case of using a service level, it is not an easy task to find Q and r. The complexity stems from the interactions among inventory replenishment policies for items. Thus, this paper considers the genetic algorithm (GA) as an optimization method. The simulation results demonstrates that the proposed (Q, r) models incur less inventory operations cost (satisfies better service levels) than a (Q, r) model ignoring purchase dependence. As a result, the simulation results supports that it is important to consider purchase dependence in the inventory operations practice.

• 수산경영론집
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• 제42권3호
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• pp.1-13
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• 2011

It is necessary to set up a standard of estimation for annual unit price of sale and cost, damage rate for calculating compensation against fishery damage objectively. Two items on the unit price and cost have regulations but the damage rate has not, so it may occurred some problems such as reasonability and balance because the estimation should be handling by an appraiser's knowledge and experience. This study has analyzed using Regression model and searched variable costs and fixed costs about each items appraisers to operate in the present. It is compare profit damage index is calculated by an estimated model and an appraised example. This analysis showed highly 23-30% estimated model more than appraised example. It means the overestimation for fishery damage. This difference has caused by limited data, lack of sample, much difference in the standard deviation, and has not classified each kind of business and weight of coastal fishery, the overestimation more than what expected. This study has analyzed that the applied rate of fixed and variable cost in relation to the compensation in the cost of coastal fishery is very valuable.