• Journal of the Korean Society of Safety
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• v.33 no.5
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• pp.84-91
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• 2018

Despite the government 's efforts to reduce constructional disasters, it has been pointed out that the safety management cost of the Construction Technology Promotion Act does not reflect the actual site. Therefore, it is necessary to study the proper guideline of the safety management cost which can be used as the most fundamental measure to prevent construction accidents. Moreover for the securement of the reasonable safety management costs, it is important to calculate its appropriate rate. Thus, in this study, the appropriate rate of safety management cost was proposed by the construction cost & type based on the 111 execution plans of safety management cost, and the rate is analyzed to be 1/10 of the occupational safety and health management cost. The results of this study will be a guideline in improvement to the proper schedule rating system improvement and in implement of pilot projects.

• The Korean Journal of Archival Studies
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• no.47
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• pp.255-286
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• 2016

This study aims to propose a tool for a comparison of public electronic records management in a public institution and a private records management facility and to reveal the considerations prior to decisions on the way of management. For developing a tool, it chooses CoMMPER as a basic model and modifies it after reviewing existing cost models, because only CoMMPER can over public records management. Modified-CoMMPER is added a new cost area[Aquisition], and is modified and extended cost elements and generic cost factors for the comparison. Public institutions which consider whether commission the management of public electronic records can use Modified-CoMMPER for comparing economic impacts in terms of long-term preservation. To make a rational decision on the way of management based on the economic analysis, this study proposed 3 main task. Fist, the scope of the activities has to be defined, second, the cost-effectiveness has to be estimated base on the cost model, for example Modified-CoMMPER, third, policy-making for the management of public electronic records must be proceeded based on the various researches on the cost of records management.

• Journal of Home Health Care Nursing
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• v.26 no.2
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• pp.133-144
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• 2019

Purpose: This study was conducted to verify the effectiveness of a cost management education program, focusing on the differences between a web-based group and a mobile-based group. Method: This was a quasi-experimental study using a two-group pretest-posttest design. Participants were 74 nurses in a web-based group and 69 nurses in a mobile-based group. Data were collected between January 2 and February 10. The cost management education program was configured such that the participants studied eight modules over four weeks. The after-program post-test was conducted for one week. Results: Both the web-based group and the mobile-based group showed significantly higher values for cost management knowledge (S=5.98, p<.001 and S=2.76, p=.006, respectively). The web-based group had statistically significantly higher values for cost management knowledge (S=4,461.50, p<.001) than the mobile group. Conclusion: The cost management education program showed improvement in knowledge in both the web-based and mobile-based groups; however, the web-based approach was more effective for nurses. A cost management education program which can be implemented effectively across all range of nurses is recommended.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.769-776
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• 2021

The focus of this study is to investigate the effect of earnings management and audit quality on the cost of equity capital and also examines whether audit quality acts as a moderating variable for the effect of earnings management on the cost of equity capital. The population in this study are companies from the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. This sector was chosen because it is a sector that is able to survive in conditions of economic decline, so it becomes a good investment opportunity in the future. The sample selection was carried out using purposive sampling technique. By using the Moderated Regression Analysis (MRA) technique, the results show that earnings management has a positive effect on the cost of equity capital. Conversely, companies with good audit quality will bear lower cost of equity capital. The moderating hypothesis test results show that audit quality moderates the effect of earnings management on the cost of equity capital. This means that, even though the company carries out earnings management, investors have more confidence in the results of audits conducted by qualified auditors so that the cost of equity capital is low.

• Journal of Multimedia Information System
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• v.4 no.3
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• pp.157-162
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• 2017

The title of this project is "A Simple Interactive 3D Interior Design Application for Living Room - Cost Management", focusing on developing an application that enables costing and designing to be executed concurrently in interior design phases. This is because any changes made at costing phase after design phase is completed, it will potentially lead to unnecessary increase in cost and time. Therefore, the objective of this project is aimed to devise a cost management module to be included in the proposed application, allowing interior designer to make cost-based decision at the designing phase itself. This can be achieved through its proposed functions which include total cost update, budget management, cost estimator calculator and material list generation. The methodology being proposed in this project is Prototyping Development, categorized under Rapid Application Development (RAD), by starting off with planning, analysis, design and implementation phases are performed concurrently and repeatedly in a cycle to produce a prototype until the application is completed. In the end of this project, the developed prototype is expected to contribute a better solution towards cost management in interior design.

• Journal of KIBIM
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• v.11 no.2
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• pp.1-16
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• 2021

Since entering the 21st century, the construction industry has developed faster and faster, and more and more technologies have been applied in the construction industry. BIM technology (Building Information Modeling) was born in this environment. The application of BIM technology can greatly improve the efficiency of cost management and help achieve the goal of cost management. But through BIM to realize project cost management, there is still no good solution. In order to solve this problem, this paper puts forward the concept of WBS structure applied to construction projects by studying the BoQ (Bill of Quantities) list based on BIM, and proposes the numbering method of the structure. The WBS (Work Breakdown Structure) structure proposed in this paper divides more than 5000 cost objects into 133 projects according to the type of work and project schedule. This structure helps to realize the application of BIM in project cost management. Although this article has studied more than 5000 data of three projects, it does not think that it can cover all cost objects in the existing construction industry. The purpose of this article is to propose a solution for cost and Process Control using BIM-based BoQ data.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.119-128
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• 2015

Domestic dominant method in subcontract cost estimate for comprehensive program management is estimation by referencing similar cases or relying on the experience and expertise of the engaged. However, this method is not reliable due to lack of accuracy, making it harder for clients to plan and budget the program. Since budget itself is roughly estimated, it becomes a source of cost rise in the course of management due to design modifications. Therefore, the client and service providers shall calculate more accurate service cost by applying objective and scientific method in order to minimize cost rise and cost related dispute. Traditional cases, in estimating program management cost, took Top-Down approach based on precedents and experience. On the contrary, this study will categorize management structure into phases and activities, issue WBS for each phase to estimated schedule and cost for each code, and take Bottom-UP approach. By taking this approach named ICEP (Integrated Cost Estimate based on Project), Set project typical model will be developed for service cost estimating, calculate cost by applying project-specific factors. Also, by analyzing progress data and allocated management cost to complement them, more efficient construction management will take shape based on program management cost standards which reflect project-specific features.

• The Journal of the Korea Contents Association
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• v.16 no.5
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• pp.113-123
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• 2016

Purpose: The purpose of this study was to evaluate how the cost perception and the cost attitude of nurses have effect on cost management behavior. Methods: Participants were 150 nurses who had worked for more than 1 year in general hospitals. Data were collected from November 16 to December 11, 2015, using self-recorded questionnaires. Collected data were analyzed using descriptive statistics and multiple regression methods. Results: Cost management behavior was positively correlated with cost perception and cost attitude. Cost attitude was revealed as the variable having effect on cost management behavior. Positive cost attitude can induce desirable cost management. Conclusion: It is necessary to develop effective and systematic Cost Education Program for nurses. Our result is useful to develop cost Education program of clinical nurses, and can be expandable for a variety of fields in programs for nursing students, and nurse managers.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.35 no.3
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• pp.148-154
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• 2012

The purpose of this study is to develop measurement items for quality cost in service industries. Quality cost is necessary in order to evaluate quality management activities. It is clear that the quality cost in service industry is different from manufacturing industry. Generally, in service industries, quality cost is very difficult to assess because it has a unique characteristics. This paper proposes an effective method for measuring quality cost in service industries. Based on the PAF (Prevention, Appraisal, Failure) cost model, we utilizes the concept of five demensions in SERVQUAL which are tangibles, reliability, responsiveness, assurance, empathy. This paper also presents to a standard model for quality cost measurement in service industries.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.1223-1230
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• 2009

In the construction industry, Case-Based Reasoning (CBR) is considered to be the most suitable approach and determining the attribute weights is an important CBR problem. In this paper, a method is proposed for determining attribute weights that are calculated with attribute relation. The basic items of consideration were qualitative and quantitative influence factors. These quantitative factors were related to the qualitative factors to develop a Cost Drivers-structural equation model which can be used to estimate construction cost by considering attribute weight. The process of determining the attribute weight-structural equation model consists o 4 phases: selecting the predominant Cost Drivers for the SEM, applying the Cost Driers in the SEM, determining and verifying the attribute weights and deriving the Cost Estimation Equation. This study develops a cost estimating technique that complements the CBR method with a Cost Drivers-structural equation model which can be actively used during the schematic estimating phases of construction.