• 기술혁신연구
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• 제7권1호
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• pp.151-175
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• 1999

This study develops principles for determining and managing costs applicable to grants and cooperative agreements for basic research. We investigated financial management policies of funding agencies and foundations in the United States, United Kingdom, Canada, Germany, Japan and Korea. Also we surveyed opinions of researchers and research fund administrators in Korean universities. Based on our review of funding agencies and our survey, the recommended management policies for grants and cooperative agreements are as follows: (1) Cost Structure. Cost of a sponsored agreement is comprised of the allowable direct costs and allocable portion of the allowable indirect costs. Direct costs can be further divided into salaries and wages, equipment, and other direct costs. (2) Salaries and Wages. Salaries and wages applied to a grant are paid for services rendered to the project during the period of performance of the particular agreement. In order to give researchers financial incentive, researcher allowance can be paid up to 30% of his/her regular salary. (3) Equipment. Any property purchased with grants which has an acquisition cost of 5,000,000 won or more per item and a normal life expectancy of two years or more is defined as equipment. Expenditures for special purpose equipment are allowable provided the acquisition of items is necessary for the research supported by the grant. (4) Other Direct Costs. Other direct costs are comprised of travel (both domestic and foreign), materials, other costs. Other costs may not exceed 30% of total other direct costs. (5) Indirect Costs. Since there is no clear consensus on indirect costs and additional budget is necessary to support actual indirect costs, the practical policy at the moment is to give a research support expense in lieu of indirect costs. In the future, however, some form of actual indirect costs should be supported. This study develops principles for determining and managing costs applicable to grants and cooperative agreements funded by the Ministry of Science and Technology. This research can be applied to other governmental agencies to give consistency and uniformity in administration of grants and cooperative agreements.

• 한국건축시공학회지
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• 제11권5호
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• pp.468-481
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• 2011

This research presents a strategy and information system to manage the logistics of delivery ready mixed concrete (RMC) under the integrated environment of PMIS+RFID. PMIS is system tool and technique used in construction sectors to delivery information. Information that can be extracted electronically in real time is more valuable than data gathered and maintained manually. RFID technology can help to improve data accuracy through supply chains and by identifying products and objects at specific points through automatic identification. The objectives of these two implementations can be able to improve the efficiency of logistics management for RMC truck process, and to verify the technical and practical feasibility of PMIS+RFID application in construction industry. This may be realistic given the dynamics of daily activities on construction sites. This research is focused on examples on real world case study, applications and research theme related and connected to PMIS+RFID technology. It demonstrated that PMIS+RFID technology has been automatically implemented and has shown process information about the RMC truck and the overall status information about it, both quickly and accurately. As a result, the construction site where needs 300 $m^3$ pouring (50 RMC trucks) per day can be reduced total 250 minutes. Moreover, this time saving is related to the labour cost saving. From the case studies, RFID+PMIS system was proven in terms of effectiveness rather than current method.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.285-291
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• 2009

Water is a strategic resource for Singapore due to its small land mass and more than half of the mainland serves as catchment for raw water, including construction sites. Construction site typically involves earthworks and in conjunction with the frequent and intense rainstorm in Singapore, produce runoff of high turbidity due to suspended sediments. The resulting high concentration of suspended sediment in construction site runoff very often leads to aesthetically unpleasant reservoirs and potentially increases the treatment cost of raw water. To mitigate this, the local standard requires the discharged concentration of total suspended solids of construction runoff leaving a construction site to be less than 50mg/l which is a very high standard. This paper will present, examine and discuss particular issues and practices of Singapore's construction industry in meeting this requirement. The focus will be on two areas: Government lead initiatives and industry practices. How the government agencies worked together with the industry professionals to develop a system to ensure meeting of the standard is discussed. In addition, the types of industry practices, including various Best Management Practice to reduce erosion in construction sites and implement effective sedimentation on construction sites are examined.

• 한국건축시공학회지
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• 제20권1호
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• pp.83-91
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• 2020

최근의 교량 건설 프로젝트는 교량 건설의 증가추세에 따라 위험 손실에 대비하기 위해 보다 정교한 리스크 관리 조치와 손실 예측을 요구하고 있다. 본 연구는 교량 건설 사업에 대한 국내 주요 보험사의 과거 보험료 지급 실적을 토대로 실제 교량 건설에서 목적물의 손실을 유발하는 위험 요인을 분석하고, 정량화된 예측 손실 모델을 개발하고자 하였다. 정량적 교량건설 손실모형 개발을 위해 사고 건당 보험지급액을 총공사비로 나눈 손실비율을 종속변수로 선정하였고, 독립변수로는 1)기술적 요인: 상부 구조 유형, 하부 구조 유형, 상부 가설방법, 교량 길이 2) 자연재해요인 : 태풍, 홍수 3) 프로젝트 정보: 공사기간, 총공사비를 채택하였다. 선정된 독립변수 중 상부구조, 가설방법 및 프로젝트 기간이 교량건설 손실 비율에 영향을 미치는 지표로 나타났다. 본 연구 결과로 도출된 리스크 지표와 손실예측 함수는 정부 관련기관, 교량 건설 설계 및 시공사, 보험회사에 정량적 피해 예측 및 위험 평가 서비스를 제공하며, 향후 기초 교량 리스크 평가 개발 연구의 가이드라인으로 활용할 수 있다.

• 한국건설관리학회논문집
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• 제19권4호
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• pp.52-60
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• 2018

건설산업에서 LCA (Life Cycle Assessment)를 활용하여 환경영향을 평가하려는 시도가 점차 증가하고 있다. 그러나 제한된 사업예산과 일정으로 인해 신속한 의사결정을 수행해야 하는 국내 건설산업에서 모든 자재와 에너지를 대상으로 환경부하량에 대한 검토를 수행하는 것은 곤란하다. 따라서 친환경성 확보를 위한 의사결정과정에서 환경부하 저감을 위해 중점적으로 검토가 수행되어야 하는 주요 영향인자와 이를 환경영향평가로 연계할 수 있는 정량화된 정보의 제공이 요구된다. 이 연구에서는 이러한 정보의 제공을 위해 도로건설공사 사례의 LCA결과를 분석하였다. 분석결과 경유, 레미콘, 우레탄계도료, 골재, 아스팔트콘크리트가 도로 토공작업부에서 환경부하량의 93.17%를 발생시키는 주요 영향인자로 조사되었다. 도로 토공작업부 1km를 시공할 때 이들 영향인자에 의해 발생하는 총환경비용은 약 242백만원이며 레미콘과 아스팔트콘크리트의 작업물량 10%를 절감함에 따라 5.02%와 2.28%의 탄소배출량 감축효과를 얻을 수 있다. 두 자원의 탄소배출량 감축을 통해 1km당 약 11백만원의 환경비용을 절감할 수 있는 것으로 분석되었다. 도로 토공작업부의 탄소배출량 감축을 위해서는 레미콘과 아스팔트콘크리트의 사용량을 감소시키기 위한 신공법이나 친환경자재의 적극적인 개발과 도입이 필요할 것으로 판단된다.

• 한국농공학회지
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• 제15권4호
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• pp.3170-3180
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• 1973

This study of the subject will review past and present irrigation development in Korea. Particular attention will be given to water pricing structure and a case study on the purpose of rational operation and management of irrigation water and organizations, and the optimum irrigation water and organizations, and the optimum irrigation water fee inorder to reduce farmers burden and to rationalize the farmland associations management so as to achieve development of the rural environment. In 1971, the reservoir of the Farmland Improvement A sociation (FIA) produced only 775 millison $m^3$ of irrigation water or 77% of planned capacity of 1,015 million $m^3$. It was caused by inefficient maintenance of irrigation facilities; for instance, about 21% of reservoirs, pumping stations and weirs in Korea have been silted by soil erosion which hinder to water production according to an ADC survey. The first Irritation Association was established in 1906, whcih was renamed the Farmland Assoeiation by the Rural Development Enouragement Law in 1970. By the end of 1971, 411,000 ha of rice paddies were under the control of 267 associations nationwide. The average water price assessed by Associations nationwide rose from 790 won per 0.1 ha. in 1966 to 1,886 won in 1971. The annual growth rate was 20%. The highest water price in 1971 was 4,773 won her 0.1 ha. and the lowest was 437 won. This range was caused by differences in debt burden, geographic conditions and management efficiency among the Associations. In 1971, the number of Associations which exceeded the average water price of 1,886 won per 0.1 ha. was 144, or 55.1% of all Association. In determination of water price, there are two principles; one is determined by production cost such as installation cost of irrigation facilities, maintenance cost, management cost and depreciation ect. For instance, the Yong San River Development project was required 33.7 billion won for total construction and maintenance cost is 3.1 billion won for repayment, maintenance and management cost per year. The project produces 590 million $m^3$ of irrigation water annually. Accordingly, the water price per $m^3$ is 5.25 won. The other principle is determined by water value in the crop products and in compared with production of irrigated paddy and non-irrigated paddy. By using this method, water value in compared with paddy rice vs. upland rice(Average of 1967-1971) was 14.15 won per $m^3$ and irrigated paddy vs. non-irrigated paddy was 2.98 won per $m^3$. In contrast the irrigation fee in average association of 1967-1971 was 1.54 won per $m^3$. Accordingly, the current national average irrigation fee(water price) is resonable compared with its water value. In this study, it is found that the ceiling of water price in terms of water value is 2.98 won per $m^3$ or 2,530 won per 0.1 ha. However, in 1971 55% of the associations were above the average of nationwide irrigation fees. which shows the need for rationalization of the Association's management. In connection with rationalization of the Association's management, this study recommends the following matters. (1) Irrigation fee must be assessed according to the amount of water consumption taking intoaccount the farmer's ability. (2) Irrigation fee should be graded according to behefits and crop patterns. (3) Training personnel in the operation and procedures of water management to save O&M costs. (4) Insolvent farmland association should be integrated into larger, sound associations in the same GUN in order to reduce farmers' water cost. (5) The maintenance and repair of existing irrigation facilities is as important as expansion of facilities. (6) Establishment of a new Union of Farmland Association is required to promoted proper maintenance and to protect the huge investment in irrigation facilities by means of technical supervision and guidance.

• 디지털융복합연구
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• 제8권4호
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• pp.185-204
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• 2010

본 연구는 정부기관의 정보시스템을 통합한 정부통합전산센터의 사례를 중심으로 IT 통합의 경제적 성과를 측정하였다. 성과측정을 위해 측정항목은 TCO 비용항목에 기반하여 사전 2개 기관에 대한 시범분석을 통하여 최종 측정항목을 개발하였다. 측정결과, IT 자산비용이 가장 큰 경제적 성과로 성과의 대부분을 차지하고 있으며, 다음으로 IT 지원비용과 IT 관리비용의 순으로 경제적 성과가 있는 것으로 조사 및 분석되었다. 본 연구의 주요 의의로는 국내외 선행연구 검토를 토대로 TCO 방법론에 따라 2개 기관을 대상으로 시범분석 과정을 통하여 TCO 측정항목을 IT 통합성과 측정에 적합하도록 개발하였으며, 동 측정항목을 기준으로 신뢰성 있는 현황자료를 토대로 객관적으로 경제적 성과를 측정하였다는 점이다.

• 한국건설관리학회논문집
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• 제20권6호
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• pp.3-10
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• 2019

수년에 걸쳐 장기적으로 사업을 추진해야 하는 대형건설공사를 위해서는 단년도에 편성된 예산의 한도내에서 공사를 차수별로 계약체결하는 장기계속공사계약과 전체공사에 대한 예산을 편성해 두고 연차적으로 집행해 나가는 계속비사업계약이 있다. 장기계속공사계약의 경우 매년도 예산편성에 따라 공사를 진행하게 되므로 최초 예산을 산출할 때 전체 사업기간을 예상할 수 없다. 또한 장기계속공사계약과 관련해서는 하자책임과 관련된 법령, 계약이행과 관련된 법령이 체계적으로 정립되어 있지 못하고 있다. 그러므로 실제 건설현장에서는 장기계속공사계약과 관련하여 하자책임이나 계약의 이행과 관련하여 많은 문제점이 발생되고 있다. 이에 본 연구에서는 장기계속공사계약의 효율적인 운영을 위해 다음과 같은 개선방향을 제시하였다. 첫째, 하자담보책임은 법적책임이므로 시행령이 아닌 법에 명시하여야 한다. 둘째, 장기계속공사에서 차수별 계약당사자가 달라질 경우 시행령에서 특약을 정할 수 있도록 명시해야 한다. 셋째, 장기계속공사의 공기연장으로 인한 간접비가 발생될 경우 총사업비관리지침의 예비비항목을 활용할 수 있도록 해야 한다. 넷째, 공사계약일반조건의 경우 손해보험의 가입, 검사, 인수, 하자보수 및 하자검사와 관련된 조항을 보완해야 한다.

• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• 한국군사과학기술학회지
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• 제18권6호
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• pp.721-727
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• 2015

The improvement of the reliability of weapon systems and the reduction of the total life-cycle cost based on the improving of the DT&E system for Company Organized weapon systems research and development are urgently required. The major advanced countries operate test and evaluation centers for military (U.S.), manage a large scale organization of IPT personnel (England) or conduct management of DT&E through a third party organization (France). Based on a survey of experts, an improvement of the DT&E policy in terms of reliability and objectiveness is needed, and management through a third party national defense agency and civilian agency such as the Surion development case is required. In addition, although it appears that efficiency improves when management of DT&E is performed by national defence agencies rather than civilian agencies, it is necessary to proceed by selecting a civilian agency based on competition in the case that it is difficult to select a national defence agency.