• 한국안전학회지
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• 제23권6호
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• pp.158-163
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• 2008

Although prior researches have been investigated the impact of insured cost(direct cost) on employers and employees, little work has attempted to categorize the items of unsecured cost(indirect cost) by accidents. On this basis, the goal of this study was to achieve a better understanding of the nature of accident cost of unsecured cost. Specifically, this study aimed to categorize the unsecured cost items according to the domestic industry circumstances and use these results for a basis of other accident cost related studies. The results of this study are as follows: (1) accident development steps were categorized as twelve items for improved management according to each step of accident development (2) the points of occurrence and termination of the unsecured cost were identified for the improved management according to each step of accident development and (3) characteristics of each item in unsecured cost were studied and identified for a better control of accident costs. These results provide a basis for further researches on the unsecured cost.

• 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.

• 가정∙방문간호학회지
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• 제7권1호
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• pp.26-38
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• 2000

The purpose of this study was to estimate home care nursing cost for the patient with Cerebrovascular Disease based on a bundle of home care nursing services This study was conducted through four steps. The first step was to investigate home care nursing activities that were offered to the patient with Cerebrovascular Disease(CD) by home care nurse. The second step was to investigate the time spent on home care nursing service and to calculate labor and manufacturing cost. The third step was to calculate home care nursing cost per minute. And at the fourth step, home care nursing cost for a patient with Cerebrovascular Disease based on a bundle of home care nursing service was calculated. The results of the study were as follows: 1) The number of direct home care nursing activities for the patient with CD was 108, and the time of each activity was spent from 1 to 10 minutes. 2) Average time per visit was 51 minute, and the firs visit time were spent 1.6 times higher than 2nd visit time. 3) Nursing cost per minute(cost per visit ${\\}\;22,565\;\div\;$ average time per visit 51 minutes) was ${\\}\;442$. The cost per visit was calculated on Basic visiting cost(nurse's labor cost ${\\}\;15,760$ + management cost ${\\}\;6,805$) divided by average time per visit(51 minutes). 4) Home care nursing cost to the patient with CD based on bundle of home care nursing service was consisted of basic home care nursing cost, the cost of a bundle of service practiced on visit. and transportation fee. Basic home nursing cost(the time spent on basic home nursing service 20 minutes ${\times}$ nursing cost per minute ${\\}\;442$) was ${\\}\;8,840$. The cost of the bundle of home care nursing services to the patient with CD was calculated as self care ${\\}\;2.898$, Tracheostomy care ${\\}\;10,166$, immobility care ${\\}\;6,188$, sore care ${\\}\;6,188$. Foley care ${\\}\;6,630$, and Levin tube or Gastrostomy care ${\\}\;7.514$. Transportation fee which was composed of the labor cost for transportation(${\\}\;5,122$) and the car management cost(${\\}\;3.876$) was ${\\}\;8,998$. Home care nursing cost to the patient with CD based on bundle of home care nursing services consisted of basic home care nursing cost, the cost of a bundle of service practiced on visit, and transportation fee. It will contribute to improve quality of home care service, because of giving appreciate incentives to home care nurses. And it will be more efficient than current cost of hospital based home care. But it need to management than calculation of the current fee-for-services of home care.

• Architectural research
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• 제7권1호
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• pp.11-18
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• 2005

In today's building industry the emphasis has been geared more towards construction, thus building maintenance and life cycle have been neglected until now. A direct result of this neglect is the rapid aging of building, which leads to more cost-effective decision making methods for the prolongation of building life span. The following study is conducted in the area of Daegu and Seoul in order to develop the estimation analysis method of the annual operation cost of the Korean high-rise condominiums for the cost-effective decision making support through mathematical and statistical analyses including the present value and standardized measurement corrections. Based on the assumption that the life expectancy of the high rise condominium is 50 years, initial cost is ￦421,212/$m^2$, and a total sum of yearly operation cost during life expectancy is ￦2,154,499//$m^2$), yearly accumulated operation cost is shown as below: $AOC=0.7097t^4-38.803t^3+806.95t^2+11045t-496.52$ ($R^2=0.98$) (Here, AOC = Accumulated Operation Cost, t = given years)

• 간호행정학회지
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• 제9권1호
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• pp.113-128
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• 2003

Purpose : The aim of this study is to review cost analysis methodological issues in the nursing literature. Method : The subjects of this study were articles published in Korea from 1961 to August, 2002. They were searched by key words 'cost' and 'nursing' from various DB(National Assembly Library, The National Library of Korea, RICH etc). Finally, 31 articles were collected. Results : 1) The major type of cost analysis was a cost comparison study. 2) The important methodological weaknesses were as followers: First, many studies did not describe a cost analysis framework or a cost analysis assumption. Second, a few studies described selection criteria of cost items and effectiveness items. Third, many studies did not do a sensitivity analysis. Conclusion : With these results, it will be possible to develop a more proper cost analysis methodological framework and also to make an evaluation criteria for cost analysis nursing study.

• 한국시스템다이내믹스연구
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• 제3권2호
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• pp.113-140
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• 2002

The cost-benefit analysis is a technique for assisting with decision about the use of society's scare resources. There exists no detailed assessment like cost-benefit analysis. But recently, many policy analysts criticized the merit of cost-benefit analysis. As it is, it can be said that partial or approximate estimates of benefit and cost may be more dangerous than helpful. The purpose of this study is to overcome the limit of traditional cost-benefit analysis. For this purpose, we use the system dynamics approach for setting up new cost-benefit analysis, which we named that ‘Dynamics Cost-Benefit Analysis'. The usefulness of ‘Dynamics Cost-Benefit Analysis' is as follows; finding structural causal relationship between cost factors and benefit factors, understanding the long-term behavior of systems economic feasibility. In this study, we apply 'Dynamic Cost-Benefit Analysis' to case that is construction investment of funeral house by local government sector.

• 품질경영학회지
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• 제19권2호
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• pp.158-165
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• 1991

The Q-cost has been used in the manufacturing company to decide the optimal level of company's product quality, and to evaluate the effect of company's quality control system since the advent of Q-cost theory. In spite of the following costs are generated in the user side, owing to an unsuitable level of product quality and inadequacy of company's quality control system, these costs are not usually included in the company's Q-cost : (1) the cost generated in relation to a claim proposal as traffic expeneses and transpotation of the product. (2) the cost of maintenance through the useful life of the product, especially accured after quality warranty period. (3) the cost related to the economical efficiency in using the product. (4) the cost ralated to a customer dissatisfaction for the product quality. In this point of view, the contents of user side Q-cost, and the relations between the user side Q-cost and the level of company's product quality are discussed. And then the importance of user side Q-cost in order to determine the optimal quality level is discussed.

• 한국농공학회지
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• 제40권3호
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• pp.35-41
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• 1998

Cost estimate system Will be changed from the prime. cost calculation to the historical cost data because the present system has some problems. In this situation, each owner should prepare his own cost estimate system based on the historical cost data. In this study, the standard work items were classified and the criteria of their work amount computation were established for rural improvement projects. And also the historical cost data were collected in all range of rural improvement projects, and the database system, "HICOMS" (HIstorical COst data Management System) was built. In order to test the applicability of the HICOMS, standard work cost and contractor cost were compared. The results by HICOMS showed high significance and it was concluded that the HICOMS could be applicable for the cost estimate of the rural improvement projects. projects.

• 한국국방경영분석학회지
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• 제27권1호
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• pp.10-27
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• 2001

This paper deals with the application of PRICE model in estimating the proper acquisition cost for weapon budgeting phase. The PRICE(Parametric Review of Information for Costing and Evaluation) Hardware model is a computerized method for deriving cost estimates of electronic and mechanical hardware assemblies and systems. The model can be used in obtaining not only initial cost estimates in conceptual phase, but also detailed cost estimates in budgeting phase depending on available historical and empirical data. We analyzed first step cost estimate parameters and derived cost equations using PRICe output dta. Using weight and complexity, We can find cost variation. Sensitivity analysis shows that cost increases exponentially as complexity increases exponentially as complexity increases. We estimated KAAV\`s (Korea Amphibious Assault Vehicle) production cost using the PRICE model and compare with engineering cost estimates which is based on actual production data submitted by the production company. The result shows that tow estimates are close within $\pm2%$ differences.

• 국제학술발표논문집
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• The 7th International Conference on Construction Engineering and Project Management Summit Forum on Sustainable Construction and Management
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• pp.133-137
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• 2017

Nuclear power plants in Korea are usually built based on a duplicated model; so the project cost data of the preceding unit can be used as reference when estimating the project cost for the succeeding unit. However, since the contracting method is oriented towards the price, empirical factors such as making top-down estimations using the reverse calculation method based on the completion cost of the preceding unit is dominant. In order to develop a project cost database to resolve such problems, the detailed cost boundary of the project cost data must be categorized by project and by system. This study proposes a method to connect the code of account with the base quantities and the IAEA account, and proposes a database structure for the development of a project cost estimation system. The estimation system developed in the future is expected to utilize the proposed project cost data structure.