• Title/Summary/Keyword: cost allocation

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A Suggestion for the Worth Evaluation of Warm Air and the Allocation Methodology of Heating Cost (온기의 가치평가 및 난방비 배분방법론 제안)

  • Kim, Deok-Jin
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.20 no.10
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    • pp.654-661
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    • 2008
  • Our government will make a plan regulating the cooling limit temperature of the summer season to 26 degree and the heating limit temperature of the winter season to 20 degree for energy saving. Where, the key point of this politic pursuit can be the charge system on heating and cooling cost. Currently, the heating and cooling cost are charged as much as the volume or heat flow rate regardless of the high and low room temperature. However, we have suggested new cost estimating methodology as a worth method in the precedent study, and preformed the worth evaluation and cost allocation of electricity and heat on various cogenerations. In this study, we applied the suggested worth method to four kind of warm air, and preformed the worth evaluation and cost allocation of each warm air. As a result, the more energy a customer saved, the more heating unit cost decreased, and the more energy a customer consumed, the more heating unit cost increased. From this analysis, we hope that the suggested worth methodology can offer a theoretical basis to the politic pursuit of government, and induce the spontaneous energy saving of consumers.

Mathematical Model of Aquaculture Facility Utilization (양식장 이용에 대한 수학적 모형)

  • Eh, Youn-Yang
    • Journal of Fisheries and Marine Sciences Education
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    • v.26 no.2
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    • pp.444-454
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    • 2014
  • The range of optimization problem in aquaculture is very wide, resulting from the range of species, mode of operation. Quite a few studies focus marine net-cages, but studies on land based culture farm are few or no. This paper considers a allocation problem to meet production planning in land based aquaculture system. A water pool allocation model in land based aquaculture system was developed. The solution finds the value of decision variable to minimize yearly production costs that sums up the water pool usage cost and sorting cost. The model inputs were (1) the fish growth rate (2) critical standing corp (3) number of water pool (4) number of fish. The model outputs were (5) number of water pool in growing phase (6) cost of cultivation (6) optimal facility allocation(number of water pool for each growing phase). To solve the problem, an efficient heuristic algorithm based on a greedy manner is developed. Branch and bound and heuristic is evaluated through numerical examples.

Nodal Transmission Price with the cost allocation ratio (정책적 결정계수의 변화에 의한 모선송전가격의 민감도 분석)

  • Yoo, Chong-Il;Chung, Koo-Hyung;H.Kim, Bal-Ho
    • Proceedings of the KIEE Conference
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    • 2002.07a
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    • pp.438-440
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    • 2002
  • In deregulated power market, transmission pricing methodology should maintain non-discrimination amongst all participants while ensure that TRANSCOs recover their revenue requirements. The proposed transmission pricing methodology for Korea needs cost allocation ratios, such as allocation ratio of physical transport to network security and that of generators to loads. In this paper, we studied the nodal transmission price determined by the cost allocation factors and its influence on GENCOs and DISTCOs.

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A Reinforcement learning-based for Multi-user Task Offloading and Resource Allocation in MEC

  • Xiang, Tiange;Joe, Inwhee
    • Proceedings of the Korea Information Processing Society Conference
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    • 2022.05a
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    • pp.45-47
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    • 2022
  • Mobile edge computing (MEC), which enables mobile terminals to offload computational tasks to a server located at the user's edge, is considered an effective way to reduce the heavy computational burden and achieve efficient computational offloading. In this paper, we study a multi-user MEC system in which multiple user devices (UEs) can offload computation to the MEC server via a wireless channel. To solve the resource allocation and task offloading problem, we take the total cost of latency and energy consumption of all UEs as our optimization objective. To minimize the total cost of the considered MEC system, we propose an DRL-based method to solve the resource allocation problem in wireless MEC. Specifically, we propose a Asynchronous Advantage Actor-Critic (A3C)-based scheme. Asynchronous Advantage Actor-Critic (A3C) is applied to this framework and compared with DQN, and Double Q-Learning simulation results show that this scheme significantly reduces the total cost compared to other resource allocation schemes

A New Cost Calculation Scheme for the Service Allocation to Transponders in the Satellite Communication Systems (위성통신 서비스별 중계기 할당을 위한 cost 설정 방법)

  • 고성찬;박세경;김재명
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.21 no.1
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    • pp.196-205
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    • 1996
  • Severice allocation to satellite transponders under consideration of interference caused by inter-satellite and intra-satellite systems is one of the most important issue in terms of optimal usage of satellite network resource. In this paper, we present a new and show several simulation results to verify the proposed method. Especially, our concerns are concentrated on the cost (interference) matrix which is believed to be optimal in obtaining the service allocation plan. The method and concepts presented in this paper may be well applicable to making a plan for service assignment of the satellite communication systems.

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Development of the Model for Activity Based Costing in the Hospital (의료기관의 활동기준원가 산출 모형)

  • Chun, Ki-Hong;Cho, Woo-Hyun;Kim, Bo-Kyung;Kim, Byung-Cho
    • Korea Journal of Hospital Management
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    • v.6 no.2
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    • pp.37-69
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    • 2001
  • A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

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Development of Simulation Model to Assembly Tolerance Design (조립 공차 설계를 위한 시뮬레이션 모델 개발)

  • 장현수
    • Journal of the Korea Safety Management & Science
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    • v.3 no.3
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    • pp.221-230
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    • 2001
  • The assembly tolerance design methods have applied linear or nonlinear programming methods and used simulation method and search algorithms to optimize the tolerance allocation of each part in an assembly. However, those methods are only considered to the relationship between tolerance and manufacturing cost, which do not consider a quality loss cost for each part tolerance. In this paper, the integrated simulation model used genetic algorithm and the Monte-Carlo simulation method was developed for the allocation of the optimal tolerance considering the manufacturing cost and quality loss cost.

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Methodology to Estimate the Cost of Network Facilities with ABC and its Application (ABC를 활용한 통신 설비 원가 산정 방법론 및 활용 방안)

  • Yoon, Bong-Kyoo;Yang, Won-Seok
    • IE interfaces
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    • v.20 no.3
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    • pp.395-406
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    • 2007
  • In the telecommunication industry, estimation of the cost of network facilities is very important since depreciation cost of the facilities accounts for a large portion of the product cost. Moreover, cost estimation in the industry becomes more difficult because of increasing indirect cost upon digital convergence, expanding multi-purpose facilities, complexity of service product, etc. Nevertheless, not much seem to have been done in improving estimation methodology of the cost of network facilities. As a result, the quality of cost information on network facilities has deteriorated, and now even decision-makers in the industry dismiss the information. Recently, two major telecommunication companies adopted a new network cost estimation method to deal with the issue. In this paper, we study the concept of new cost estimation method and the procedure to develop and apply it. We also suggest the method to carry out the cost allocation using Matlab which is more efficient and time-saving than other commercial cost calculation packages.

Development of a Descriptive Cost Effectiveness Model for a Subcontractor with Limited Resources

  • Kim, Dae Young
    • Journal of KIBIM
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    • v.7 no.3
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    • pp.40-48
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    • 2017
  • It only takes one failed project to wipe out an entire year's profit, when the projects are not managed efficiently. Additionally, escalating costs of materials and a competitive local construction market make subcontractors a challenge. Subcontractors have finite resources that should be allocated simultaneously across many projects in a dynamic manner. Significant scheduling problems are posed by concurrent multi-projects with limited resources. The objective of this thesis is to identify the effect of productivity changes on the total cost resulting from shifting crews across projects using a descriptive model. To effectively achieve the objective, this study has developed a descriptive cost model for a subcontractor with multi-resources and multi-projects. The model was designed for a subcontractor to use as a decision-making tool for resources allocation and scheduling. The model identified several factors affecting productivity. Moreover, when the model was tested using hypothetical data, it produced some effective combinations of resource allocation with associated total costs. Furthermore, a subcontractor minimizes total costs by balancing overtime costs, tardiness penalties, and incentive bonus, while satisfying available processing time constraints.

A Bicriterion Scheduling Problem with Time/Cost Trade -offs (시간/비용의 트레이드-오프를 고려한 2목적 스케쥴링 문제)

  • 정용식
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 1998.10a
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    • pp.731-740
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    • 1998
  • This paper discusses a brcriterion approachto sequencing with time/cost trade-offs. The first problem is to minimize the total flow time and the maximum tardiness. And second is to the maximum tardiness and resource allocation costs. This approach , which produces an efficient frontier of possible schedules, has the advantage that it does not require the sequencing criteria to be measurable in the same units as the resource allocation cost. The basic single machine model is used to treat a class of problems in which the sequencing objective is to minimize the maximum completion penalty. It is further assumed that resource allocation costs can be represented by linear time/cost function.