• The Journal of Society for e-Business Studies
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• v.13 no.3
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• pp.173-188
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• 2008

While many success stories are reported in the area of RFID applications, actual RFID deployments in industry are being realized a lot slower than expected. One of the main reasons for that is the lack of decision makers' understanding on the RFID ROI. In this research we drew a comprehensive list of cost and benefit items regarding RFID deployments especially for distribution and retail industry. In addition, we mapped these cost/benefit items to corresponding SCOR processes so that users can easily utilize the suggested cost-benefit analysis model when they want to improve their own processes using the RFID technology. The developed cost-benefit analysis model was implemented as a software tool for convenient use. Our research results can be used not only for those who want to evaluate the RFID technology prior to actual deployment but also by the researchers in this area.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Journal of Electrochemical Science and Technology
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• v.12 no.1
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• pp.82-91
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• 2021

This study was conducted to investigate the effect of initial pH, current density, and electrolysis time on process performance in terms of decolorization and chemical oxygen demand (COD) removal from disperse dyebath wastewater (DDW) by mono-polar parallel laboratory scale electrocoagulation (EC) process. COD reduction of 51.3% and decolorization of 92.8% were obtained with operating cost of 0.19 €/㎥ treated wastewater for Al-Al electrode pair, while 90.5% of decolorization and 49.2% of COD reduction were obtained with operating cost of 0.20 €/㎥ treated wastewater for an Fe-Fe electrode pair. The amount of sludge production were highly related to type of the electrode materials. At the optimum conditions, the amount of sludge produced were 0.18 kg/㎥ and 0.28 kg/㎥ for Al-Al and Fe-Fe electrode pairs, respectively. High decolorization can be explained by the hydrophobic nature of the disperse dye, while limited COD removal was observed due to the high dissolved organic matter of the DDW based on auxiliary chemicals. Energy, electrode, and chemical consumptions and sludge handling were considered as major cost items to find a cost-effective and sustainable solution for EC. The contribution of each cost items on operating cost were determined as 10.0%, 51.1%, 30.5% and 8.4% for Al-Al, and they were also determined as 9.0%, 38.0%, 40.5% and 12.5% for Fe-Fe, respectively. COD reduction and decolorization were fitted to first-order kinetic rule.

• Journal of the Korea Safety Management & Science
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• v.13 no.1
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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.

• Journal of the Korean Society of Safety
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• v.24 no.5
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• pp.69-76
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• 2009

The estimation of costs from industrial accidents is very important because they have a serious effect on individuals, companies, and nation. The department of labor estimates the cost of accidents by using the "Heinrich" method. From that method, the scale of accident cost can be approximately computed, but accurate calculation of uninsured cost is not easy. Therefore, a better method of calculating uninsured cost caused by industrial accident is necessary. This study aimed to construct an estimation method of uninsured cost according to domestic circumstances. The results of this study are as follows: (1) This study derived applicable factors for quantitative estimation of industrial accident cost (2) This study made the equation that the calculation of each item of uninsured cost was possible (3) This study applied the uninsured cost by degrees of disaster to individual items (4) The subjects and types of occurrence in uninsured cost were analyzed and presented. Theses results will provide a basis for further researchers of uninsured cost.

• Journal of the Korean Home Economics Association
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• v.40 no.4
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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.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2016.05a
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• pp.237-238
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• 2016

Rework is a major cause that adversely affects the performance of a construction project, such as schedule delay or cost overrun. In order to prevent rework, research has been mainly conducted to analyze the cause of rework, but limited to quantitatively measure cost of rework and analyze its impact on project performance. Therefore, this paper aims to analyze impact of rework cost using 369 rework items collected from 3 construction site. This research is expected to accurately determine control target of rework and to improve efficiency of business operations in construction project.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.19 no.39
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• pp.89-98
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• 1996

This paper is concerned with cost analysis model in free -replacement policy under the periodic maintenance policy The free-replacement policy with minimal repairable item is considered as follows; in a manufacturer's view point operating unit is periodically replaced, if a failure occurs between minimal repair and periodic maintenance time, unit is remained in a failure condition. Also unit undergoes minimal repair at failures in minimal-repair interval. Then total expected cost per unit time is calculated according to maintenance period Tin a viewpoint of consumer's. The expected costs are included repair cost and usage cost: operating, fixed, minimal repair and loss cost. Numerical example is shown in which failure time of item has beta distribution.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2021.11a
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• pp.232-233
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• 2021

As construction projects become larger and more complex in the construction environment, and as the Building Information Model(BIM) is technically introduced, the demand for construction costs in units of space is increasing. Cost estimating of spacial element can reduce the error in cost prediction method based on cost of work type and to utilize the construction cost data for each space in the design phase. The purpose of this study is to extract spatial statements by utilizing spacial information of quantitative statements based on items that are common elements of the Quantity Take-Off and Bill of Quantity.

• Journal of the Korean Home Economics Association
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• v.42 no.2
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• pp.117-131
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• 2004

The purpose of this study was to examine the current situation of B2B fashion buying behavior (i.e., buying motives, product characteristics, buying processes), and to analyze the buying performance, buying problems and buying strategies. In depth, face-to-face interviews with structured questionnaire were conducted with three buyers and three vendors related to 18 buying items of C Company. Results of this research were as following:1. Buying motives were mainly reduction of buying costs, improvement of profits, and increased efficiency in buying process for retail buyers, while the selling motive was mainly improvement of market share for suppliers. Suitable items for B2B buying were basic items or bulk items. The B2B buying process included the following steps: selecting auction items, target prices, and suppliers ; setting the product specification and bidding niles; training the suppliers for preparing the auction; proceeding the auction by internet. 2. The perceived B2B benefits for buyers were profit improvement and cost reduction while those for suppliers were time saving and market share improvement. The indicated buying problems were as poor product quality, low product image, and difficulty in partnership. For B2B buying strategies, a quality management system, various auction tactics based on items, and a supplier management system were recommended.