• 제목/요약/키워드: cost

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주 5일 근무제에 따른 제품원가변화 분석과 업종별 대책 (The Change of Product Cost to 5 working day's a week and Solutions for a type of industries)

  • 김태호
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2002년도 추계학술대회
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    • pp.179-193
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    • 2002
  • The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappear to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions for a type of industries.

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연안안강망어업의 원가실태에 관한 연구 (A Study on the Cost State of the Stow Net Fisheries.)

  • 박정호
    • 수산경영론집
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    • 제7권1호
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    • pp.27-41
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    • 1976
  • The results analyzed of the actual state of the stow net fisheries based on the cost expended in 1975 areas follows; The total cost of this fisheries will be 1, 672, 238 won; the production cost, 1, 588, 060 won (95%) ; the material cost in proportion to total cost (100%)408, 480won (24.4%);the labour cost, 1, 006, 480 won (60.2%) ; the expenses, 173, 100won(10.4%)and the commission and the interest payment, 84, 178won(5%). As above the commission and the interest payment doesn't need to be paid much, but only production cost should be paid in case of small scale inshore fisheries. The cost per unit of caches (per Kg) becomes 12 won, the ratio cost of sales (83.4%), the ratio of profit, 16.%. According to the adove, in case of the powered vessel; it shows a tendency of spending too much expenses owing to excessive payment of oil. And in case of nonpowered vessels, it shows a tendency of spending less expenses but still get much gains, due to the fact that the commission and the interest payment are less, and none is paid for fuel procurement.

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손실함수를 고려한 열화시스템의 최적교체정책 (Optimal Replacement Policy of Degradation System with Loss Function)

  • 박종훈;이창훈
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제1권1호
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    • pp.35-46
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    • 2001
  • Replacement policy of a degradation system is investigated by incorporating the loss function. Loss function is defined by the deviation of the value of quality characteristic from its target value, which determines the loss cost. Cost function is comprised of the inspection cost, replacement cost and loss cost. Two cost minimization problems are formulated : 1)determination of an optimal inspection period given the state for the replacement and 2)determination of an optimal state for replacement under fixed inspection period. Simulation analysis is performed to observe the variation of total cost with respect to the variation of the parameters of loss function and inspection cost, respectively As a result, parameters of loss function are seen to be the most sensitive to the total cost. On the contrary, inspection cost is observed to be insensitive. This study can be applied to the replacement policy of a degradation system which has to produce the quality critical product.

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PRICE모델을 이용한 KlAl전차의 경제수명 결정에 관한 연구 (A Study for Determining Economic Life of KlAl Tank by Using the PRICE Model)

  • 문태동;강성진
    • 한국국방경영분석학회지
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    • 제28권1호
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    • pp.97-114
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    • 2002
  • An estimation of economic life for a new weapon system is a critical issue in aquisition process. In general a life cycle cost consists of, development cost, aquisition cost, and maintenance cost. These costs are not identified and obtained in the beginning of the aquisition process. This paper deals with an economic life for KlAl tank which is being deployed recently, using PRICE model. In order to estimate an KlAl economic life, we use equivalent annual cost method which is sum of capital recovering with return and equivalent O&M cost method. This method determines an economic life by minimizing annual investment cost and operation and maintenance cost. In this paper, an aquisition cost of KlAl is obtained from PRICE H and O&M cost from PRICE HL model. We obtained various results depending upon production quantity. An economic life for KlAl is estimated 18 years when 300 tanks are produced.

LCD생산시스템에서 Repair와 Rework을 고려한 수율과 원가 분석 모델 (Relationship Between Yield and Cost Considering Repair and Rework for LCD Manufacturing System)

  • 하정훈
    • 대한산업공학회지
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    • 제33권3호
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    • pp.364-372
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    • 2007
  • The cost modeling of the LCD manufacturing system with the repair and the rework process is hard to achieve because of it's complex manufacturing process. The technical cost modeling divides each process separately and hierarchically, so it is very useful to calculate the total manufacturing cost of the complex manufacturing system. We applied the method to the complex LCD manufacturing system to obtain more accurate cost model. Yields are the most important control parameters in manufacturing. In this paper, we propose a yield based cost model for the LCD manufacturing system and reveal the relationship between manufacturing yield and cost. Through the model, we can estimate the manufacturing cost on the basis of yields that are control indicators of manufacturing. Some simulations are performed to observe the effects of the yield to the cost, and the results are coincide with the real situation. With the proposed model, we expect to develop some optimization problems for enlarging productivity in the LCD industry.

전력시설물에 대한 VE 와 LCC기법 도입에 관한 연구 (Report on VE & LCC (Value Engineering, Life Cycle Cost) Technics Introduction about the Electric Power Equipment)

  • 김상직;장우진
    • 한국조명전기설비학회:학술대회논문집
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    • 한국조명전기설비학회 2003년도 학술대회논문집
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    • pp.81-86
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    • 2003
  • 최근 대형 전력시설물에 대한 VE 와 LCC 기법의 도입은 여러 가지 형태로 수행되고 있으며, 일반적으로 전력 시설물의 비용을 생각할 때 그 초기투자비만을 대상으로 평가하는 경향이 있으나, 시설물의 총 생애비용 (보전비, 수선비, 개선비, 운용비, 전력비등)을 동시에 고려하여야 한다. 본 연구에서는 간선설계에서 장거리 급전시 전압강하로 인한 동손비를 고려한 설계기법과 내구년한에 따른 총생애비용기법을 적용하여 타당성을 입증하였다.

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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.

The Relationship Between Firm's Managerial Strategic Deviance and Cost Adjustment: Evidence from Korea

  • Kwon, Hyeok-Gi;Shin, Heejeong
    • Journal of East Asia Management
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    • 제4권1호
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    • pp.79-98
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    • 2023
  • This study investigates the relationship between firm's cost behavior and the managerial strategic deviation. Firms which intend to reduce uncertainty and improve viability for future performance tend to implement managerial strategies similar to peer firms in the same industry. Since the managerial decisions affect firm's cost behavior, the strategic deviation including operations different from others would be associated with cost behavior distinct from peer firms. On firms listed on Korean Security Exchange and KOSDAQ markets from 2002 to 2017, the analysis show the results that the firm's strategic deviation is positively associated with cost-downward rigidity, indicating that the management strategy affects the cost behavior. Also, it means that corporate managers who choose a strategy that deviates from peer firms are less likely to adjust their resource even when sales decrease. This study is meaningful in expanding the literature on the determinants of cost behavior by analyzing the effect of the management strategy's characteristics of strategic deviation on cost behavior.

A COST DATA-BASED ESTIMATING MODEL FOR FINISHES IN THE KOREAN PUBLIC OFFICE BUILDING PROJECTS

  • Joon-Oh Seo;Sang H.Park;Choong-Wan Koo;Jong-Hoon Kim
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.685-691
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    • 2009
  • Recently, public office building projects are being recognized by many construction engineers and researchers, as the critical projects in the construction industry. The project budgets have sometimes exceeded due to the lack of core knowledge, experiences, skills and experts concerned in cost planning and estimating in the pre-construction stage. It has been highlighted that planning and estimating effectively the cost of public office building projects as critical in the design stage. Within this context, some cost data books and systems, such as RSMeans cost data systems and Spon's price book, have been systematically developed and used by many construction cost managers and organizations in order to effectively estimate and use their project budgets. As a result of this research, a cost estimating model for finishes has been developed, considering the cost data used in public office building projects.

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PROCESS RESEARCH FOR DEVELOPMENT OF STRUCTURAL COST ESTIMATING MODEL BASED QUANTITY - FOCUSED ON PUBLIC OFFICE BUILDING PROJECT -

  • Soo-Min Kim;Jung-Kyu Seo;Sung-Uk Kim;Chang-Hyun Shin;Yung-Jin Kim;Jae-Youl Chun
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.1170-1175
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    • 2009
  • When managers estimate exact construction cost at early stage and design phase, they can reduce construction cost in a more efficient way than to predict at construction stage. But, the current of public construction cost estimation and management is concentrated almost after detailed design phase. Therefore, construction cost management in design development phase to generally use approximate estimating is not correct. Also, the existing construction cost used the method that estimated by gross floor area-based cost estimates at design development phase. So, it is difficult to show the specific amount of materials and basis about the estimated cost of the construction. This study derived problems and limits of construction management at design development phase in case of public office building project through review of literature and current survey, and suggested estimating process model process of structural construction cost go improve these matters.

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