• 제목/요약/키워드: Standard Cost

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표준원가 분석을 통한 재활용 기준비용 재산정에 관한 연구 (A Study on Re-calculation of Recycling Standard Cost through the Analysis on Standard Cost)

  • 이희남;최윤정
    • 대한안전경영과학회지
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    • 제13권1호
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    • pp.189-193
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    • 2011
  • The current standard cost for recycling applied under the Extended Producer Responsibility(EPR) institution, is not coping with continuously increased number of obligatory subject items as well as a variety of variable cost changing factors regarding the recycling treatment cost caused by price fluctuation such as increased material and labor cost entirely across the society; changes in recycling treatment process following the developing technologies; and changes in the required work forces and equipments followed by the trends of automated facilities. Despite such various cost fluctuation factors, the current EPR is not coping with the trends, making the re-calculation process difficult, which causes differences between the real treatment cost for recycling. In this study, the analysis was made on main factors affecting on the related cost and the related price changing index was calculated, by conducting the influence evaluation on the standard cost factors of the current standard cost for recycling. Through theses results, more objective standard will be set for the re-calculation of standard cost for recycling to greatly contribute to setting up the midterm and long-term strategies in the future towards efficient institution.

소프트웨어 개발비 기준의 애플리케이션 유형과 품질 및 특성 보정요소 개선 (Improving the Application Type and Quality/Characteristics Adjustment Factors of the Korea Software Cost Estimation Standard)

  • 박찬규;김우제;서용원
    • 한국IT서비스학회지
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    • 제8권2호
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    • pp.43-70
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    • 2009
  • As software development and maintenance cost increase quickly, information systems managers are more concerned about how to effectively manage software cost. To estimate the software development cost, most public institutes of Korea use the software cost estimation standard established by the government. Unfortunately, the accuracy of the estimation derived from the standard has not been satisfactory in spite of repetitive modifications made to improve it. One of the major reasons for the inaccuracy is that the standard has too small a number of cost adjustment factors to reflect the various characteristics of a software development project. To remedy this problem, we propose new cost adjustment factors which can be incorporated into the standard and are important to enhance the estimation accuracy, based on the analysis of several well-known software estimation models. Furthermore, by applying the proposed model to real world software projects, we show that the proposed model can produce more accurate estimates than the current standard.

효율적인 EPR 운영을 위한 재활용 기준비용 산정에 관한 연구 (A Study on Calculation of Recycling Standard Cost for Efficient Operation of EPR)

  • 이희남;최윤정
    • 대한안전경영과학회지
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    • 제13권1호
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    • pp.121-126
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    • 2011
  • The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

일반농산어촌개발 지역역량강화사업비의 적정요율 산정 (An Estimation of the Standard Cost of Project Management of Empowerment Sector in Comprehensive Rural Village Development Project)

  • 최영완;박현용;김영주
    • 농촌계획
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    • 제19권3호
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    • pp.131-144
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    • 2013
  • The existing standard cost of project management of empowerment sector in general rural development project has problems with standard cost system without considering characteristics of empowerment project and unclear division of works. These problems are a lot of trouble to fulfill the project. Thus, it needs an arrangement of standard cost considering detailed characteristics of project management in the empowerment sector. The contents and results of this study can be summarized as follows. 1) To set accurate standard cost, we carried out three-step processes, such as elicitation of standard works, calculation of workload and determination of standard cost. (1) In an investigation of 30 rural area dividing 8 parts about an workload of empowerment project, an average workload is 1,499 hours. (2) Based on this results, the standard cost is calculated at 15% of project cost in over 600 million won, at 28.75% of project cost in under 500 million won, by standards of empowerment project cost. 2) It set the responsibility management cost to 15% of empowerment project cost considering existing awareness, workload and work professionalism of project management. Based on the results, It suggested the practical use as basis for efficient management of the future empowerment projects. To achieve this, It needs to promote maximizing results on the whole project through the legalization processes including amendment of existing regulations.

관광호텔 조리사의 표준 원가제도에 관한 인지와 실태분석 -서울시 관광호텔 조리사를 중심으로- (A Study on Cooker's Recognition and Real Attitude abut Standard Cost System)

  • 나영아;이장형
    • 동아시아식생활학회지
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    • 제2권1호
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    • pp.69-82
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    • 1992
  • The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

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캘리포니아 표준 테스트 방법을 사용한 압전 발판의 경제성 분석 (Economic Analysis of the Piezoelectric Power using the California Standard Test)

  • 정순성
    • 동력기계공학회지
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    • 제21권4호
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    • pp.51-56
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    • 2017
  • The purpose of this study is to suggest economic analysis for piezoelectric power. Economic analysis method uses california standard test. Perspectives of california standard test is participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. This study identifies the cost and benefit components. This study identifies benefit-cost calculation procedures from four test : participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. In the economic analysis, the order of benefit cost ratio in piezoelectric power shows total resource cost test, program administrator cost test, ratepayer impact measure test and participant test.

인터넷 및 우편 원격 기관 훈련비용 기준단가 분석 연구 공학교육에 관한 연구 (A Study on Standard Unit Price Analysis of e-learning & Postal Distance Learning)

  • 나현미
    • 공학교육연구
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    • 제14권3호
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    • pp.61-71
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    • 2011
  • Korea has introduced the levy-grand system in the vocational learning finance. The standard unit price system of training cost was utilized in the distribution of training budget and the reimbursement system including total or partial training cost return has been operated in the corporate training after completing the learning course particularly. The standard unit price was calculated in the base of analyzing on supporting budget by the government per training institutions and corporate payment decision to learning institutions. The proposing standard unit price system of training cost was analyzed in the current standard price unit of training cost and then an improvement policy and the implication are derived from it. At the result of this study, the current government supporting level to e-learning and postal distance learning indicates good status.

조경공사 적산방식의 비교연구 - 실적공사비와 표준품셈의 단가비교 - (Comparative Study of Cost Estimate System in Landscape Architectural Construction - Comparison of Unit Price between Actual Construction Cost and Standard Quantity per Unit -)

  • 정운수;최기수
    • 한국조경학회지
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    • 제40권2호
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    • pp.97-111
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    • 2012
  • 본 연구는 공공건설공사 중 조경공사 적산의 단가 비교로 적정 공사비 산출방안을 모색하고자 하였다. 2011년 상반기 실적단가에서 조경공사로 분류되는 12항목 중 유사기준인 7항목을 대비하며, 준용 공종은 5개 현장에 적용된 실적단가 80항목 중 비교 가능한 35항목을 유사기준인 2011년 3월의 표준품셈 단가로 대비하였다. 조경부문 7항목의 실적공사비율은 항목별로는 104.86%, 총공사비로는 92.09%이다. 실적공사비율이 높은 이유는 암반 적용 여부로 씨앗뿜어붙이기의 높은 비율도 있지만, 근본적인 이유는 잔디와 씨앗뿜어붙이기의 사면처리 비용 때문이므로, 품셈의 불합리성과 토양 종류별 기준별 보정계수 규정을 세분할 필요가 있다. 토목과 건축 준용부문 35항목의 실적공사비율은 항목별로 78.65%, 총공사비로는 71.31%(70.17%)이다. 이는 실적단가가 구조적으로 실제 금액을 반영하지 못하는 점과, 품셈은 인력시공에서 현실성이 결여된 때문으로 판단된다. 국토해양부 발표인 85.1~91.2%의 실적공사비율은 신규 전환품목 단가이므로, 이 결과는 실제적인 실적공사비율로 추정되며, 실적단가가 적정 비율을 보이도록 검증 후 보완하고 표준품셈도 이러한 실적자료 등으로 보완이 필요하다.

공공건설공사 표준시장단가 적용 파급효과 분석 (Ripple Effect Analysis of Construction Standard Unit Price in Public Construction)

  • 김정훈;백승호;이주현
    • 한국산업융합학회 논문집
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    • 제25권6_3호
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    • pp.1207-1219
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    • 2022
  • 「Act On Contracts To Which The State Is A Party」 stipulates that the "Construction Standard Production Rate" and "Construction Standard Unit Price" be used as the criteria for determining the estimated price of construction works performed by public institutions. In this regard, issues such as the application scope of the Construction Standard Unit Price, and the effect of budget reduction continue. However, due to the lack of quantitative data on the actual application of Construction Standard Unit Price, it is difficult to objectively evaluate various issues. In order to prepare data for objective evaluation of the Construction Standard Unit Price, this study analyzed the ripple effect of applying the Construction Standard Unit Price based on the bill of quantity. As a result of the analysis, the Construction Standard Unit Price ripple effect in the civil engineering part was 9.2%, and it was analyzed that there was a ripple effect of about 1.9% based on the civil engineering direct cost. In the construction part, the ripple effect was analyzed to be relatively high at 17%, but it was found to have a ripple effect of about 3% in the construction direct cost. Based on the total direct cost, the ripple effect was calculated as 2.2%. Based on the analysis results, it is possible to evaluate the effect of applying the Standard Market Unit Price, and it is expected to be used as basic data to solve issues. As a future study, it is necessary to additionally analyze the ripple effect by Standard Market Unit Price application range (over 10 billion, over 20 billion won, etc.) and delivery system type (comprehensive evaluation, qualification examination, technical bidding, etc.). In addition, it is necessary to study the appropriate ripple effect of the Standard Market Unit Price.

노인부부가계를 위한 노후 월평균 생계비 산정 - 최저생계비, 표준생계비, 유락생계비의 산정 - (The Estimate of the Living Cost for the elderly Couple)

  • 이선형;이연숙
    • 대한가정학회지
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    • 제40권4호
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    • pp.139-152
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    • 2002
  • This study was performed to estimate living cost for the elderly couple living in a city in Korea. Living cost means expenditure per month for elderly couple. It was assumed that the elderly couple will need different living cost according to their circumstances. The circumstances are health status, retirement status, and the level of living they want. The subjects were the elderly couple households over the age 65 of household head. Total number of subject was 1,649 households. Used data was Annual Report surveyed by National Statistical Office on the Family Income and Expenditure. Analysis of data was done through frequency, percentage, means, median using SAS Program. The results of this study were as follows: Their standard living cost was 844,980 won by pure relative standard line and 842,300 won by quasi relative standard lines. And minimum living cost was 713,400 won by the former, by the latter was 557,600 won (3/2 of median). And abundant Living cost was 1,068,020 won by the former, by the latter 1,263,450 won. The living cost of elderly households was about 81-83%, comparing with non-elderly households. Among the item of expenditure, the proportion of housing and medical care cost was larger than any other items.