• 한국건설관리학회논문집
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• 제2권2호
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• pp.81-89
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• 2001

건설산업은 생산의 단속성, 시장의 불안정성 등 다른 산업과 비교하여 독특한 특성을 갖고 있다. 이러한 특성으로 인해 건설 공사의 비용은 일반 제조업분야에 비해 실제 투입되는 생산비용을 파악하기가 어려우며 프로젝트별로 많은 차이를 나타낸다. 따라서 건설비용을 표준화하는 것은 매우 어려운 작업이며, 비용의 정확한 측정과 분석은 매우 중요한 의미를 갖는다 본 연구에서는 원가계산에 의한 예정가격 산정시 문제점인 획일적인 비율적용에 의한 기존 간접노무비율 산정기준의 문제점을 완성공사 원가구성 분석자료를 통해 고찰한다. 이상의 분석자료를 바탕으로 합리적인 건설공사 간접노무비율의 산정방법 및 기준을 제시하여 실제공사의 예정가격 작성시 의사결정을 돕고자 한다.

• 한국건축시공학회지
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• 제22권4호
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• pp.403-414
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• 2022

공공 시설물에 대한 자산관리는 그 중요성이 날로 증가하고 있으며 이를 위한 연구들이 다수 수행되고 있다. 본 연구는 공공자산관리의 실질적인 운영을 위한 전략 제시를 위한 기초연구로서 공공자산관리를 위한 비용 항목들간의 중요도 및 영향 관계를 비교 분석하여 비용적 관점에서 효율적인 관리 및 활용방안을 제안하고자 한다. 본 연구에서는 기존 연구를 바탕으로 비용 요인을 도출하여 상위 항목 4가지 하위 항목 19가지를 선정하였다. 이를 바탕으로 설문조사를 실시하였으며, 설문조사의 결과는 계층분석적의사결정 방법(AHP) 및 ISM(Interpretive Structural Modeling) 방법을 활용하여 분석하였다. AHP 분석법은 항목간의 우선 순위를 도출에 활용되었고, ISM은 주요 그룹 및 상호 영향도 확인에 이용되었다. 그 결과 우선 순위와 중요도 모두 높게 나타난 항목인 사용자비용, 해체·폐기비용, 대체 비용, 유지관리·보수비용 등과 같은 항목들은 공공시설물 공공자산관리에 있어서 우선적으로 고려해야할 항목으로 판단되며, 초기공사비용, 계획설계비용, 공사비용, 감리비용들은 다른 항목들에게 받는 영향은 적으나 다른 항목들에 미치는 영향은 크게 나타나므로 위 항목들 또한 공공시설물 공공자산관리 활용방안에 있어서 다른 항목들에 미치는 영향을 최소화하는 것이 필요함을 알 수 있었다. 본 연구에서 제시된 결과 및 분석 방법은 향후 공공시설물 자산관리를 위한 전략 제시에 활용될 것으로 기대된다.

• 대한치과기공학회지
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• 제16권1호
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• pp.78-104
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• 1994

Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2005년도 추계 학술대회 논문집
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• pp.25-31
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• 2005

원자력연구시설에 대한 해체비용 산정은 해체계획 수립하는 데 중요한 작업이다. 해체비용 산정은 해체활동 단계와 해체 시설의 구설요소에 맞게 해체작업을 분류하여 계산을 해야 한다. 본 논문에서는 원자력연구시렁 해체비용 산정을 위하여 해체작업 활동을 분류하고 비용자료의 기준이 되는 비용항목을 계층적으로 세분화하여 구성하는 방법과 작업지연을 유발하는 비용영향 요인인 작업 난이도 인자에 대한 산출방법을 마련하였다. 이렇게 함으로써 해체활동 단계 및 작업에 대한 비용 항목별 분류 및 산정이 가능할 뿐만 아니라 원자력연구시설 해체비용 산정 방법론 및 프로그램을 개발하는데 활용할 예정이다.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 봄 학술논문 발표대회
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• pp.157-158
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• 2020

In order to calculate construction costs properly, it is necessary to add the weight that reflects different worksite conditions. The implementation of the weight, however, is difficult because it is impossible to determine whether wight should be added in basic work or whether weight values are overlapped. Special worksite conditions further complicate the matter. Furthermore, overlapping implementation of weight values result in overestimation of construction costs. The current study clearly analyzed the weight value items in the current construction cost calculation standards, and analyzed the weight value items included under the basic productivity category to propose an improvement of weight standards. Basically, the estimating standards provide 140 weight value items, with different levels of weight given to each item. Among 1,333 items in the estimating standards, 140 include weight values. Some items have two types of weight values.

• 대한치과기공학회지
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• 제22권1호
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• pp.153-178
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• 2000

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in apite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically. Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost approproately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prothetic restroation changes and the level of pathologic technology increases. The current wage structure has differences in the degree of difficulty accroding to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is potential to lower the medical quality through the use of low-proce materials to avoid the increase of cost and the work process which skips a manufacturing step. The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right proce is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.

• 한국건축시공학회지
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• 제23권5호
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• pp.639-650
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• 2023

본 연구에서는 건설사의 건설안전 전문가 70명을 대상으로 설문 조사와 그룹 인터뷰를 통해 산업안전보건관리비와 안전관리비의 항목별 중요도와 영향도를 평가하였다. 통계분석 결과, 산업안전보건관리비에서 안전시설비와 안전·보건관리자 임금이 가장 중요한 항목으로 나타났으며, 중요도와 영향도에서 다른 세부 항목 간에 차이가 있음을 확인했다. 한편, 안전관리비에서는 세부 항목 간에 중요도와 영향도에서 차이가 없는 것으로 나타났다. 또한, 산업안전보건관리비의 중요도와 영향도는 보통 양의 상관관계가 나온반면, 안전관리비의 경우 약한 양의 상관관계를 보였다. 이러한 연구 결과는 국내 건설 프로젝트의 안전성 향상과 사고 예방을 위한 중요한 참고 자료로 활용될 것으로 기대된다.

• 한국안전학회지
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• 제33권2호
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• pp.68-75
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• 2018

The safety management cost system under the Construction Technology Promotion Act has contributed greatly to the prevention of construction accidents according to the chronological changes and social demand, but various problems have been pointed out. The biggest problem is that the safety management cost is earmarked very low because other items of safety management costs except for the safety inspection are not appropriately included in the actual construction site. Furthermore, it has been pointed out that it is difficult to settle the orderer due to the lack of specific use criteria. Therefore, in order to secure the proper safety management cost, this study is to estimate the actual cost by using of specification, quantity, material cost, labor cost for each type of the safety management item The results of this study were compared with the 71 cases of safety management costs in the safety management plan. In addition, analysis of unclear or unnecessary items in the current safety management cost and criteria and suggestions for improvement are provided. It is hoped that the results of this study will contribute to the rational safety management rate calculation.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.1112-1117
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• 2005

Construction cost index is generally used to estimate the new project cost based on past construction data and to adjust contract cost when the price change of various articles and items of expenditure composing the contract occurs. In Korea, it is mostly used for adjustment of construction contract cost due to fluctuation of prices. However index adjustment rate which is used for adjustment of construction contract cost had some problems in calculating cost index of each expenditure item that could not reflect properly the change of construction cost. For supplementing these problems, the research of developing construction cost index has been executed. Through the precedent research, these problems were partially resolved but still remain. Therefore this research proposes method of making cost index that utilizes representative items of labor, material, and equipment by analyzing bill of quantity of road construction, through analysis and comparison of precedent study. By using this method, it is expected to solve problems which were not reflected in precedent studies.

• 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.