• Industrial Engineering and Management Systems
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• 제9권2호
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• pp.107-120
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• 2010

In today's uncertain economic environment, the evaluation of safety for investment alternatives is of practical importance in manufacturing companies. This paper examines a method of quantitatively evaluating profitability and risk for multiple alternatives using the total-cost unit-cost domain. The paper assumes such factors as unit sales price, sales and production volume, unit variable cost, fixed cost, and yield for each alternative. The paper incorporates the relationship between production capacity and demand, distinguishing between cases of production capacity surplus and shortage for each year over the entire planning horizon. The paper investigates the case in which the values of each factor independently move in the direction of decreasing profit each year, and clarifies the procedure of comparing safety among multiple investment alternatives on a single consolidated total-cost unit-cost domain. The difficulty of the problem lies in the method of consolidating multiple total-cost unit-cost domains into a single domain since the combination of years of capacity surplus and shortage depends upon the change values in each factor under consideration. A systematic method of evaluating profitability as well as risk is presented, and the validity of the proposed method is verified using a numerical example.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2003년도 추계학술대회 논문집(II)
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• pp.417-422
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• 2003

Rockfall mitigation methods have been widely constructed along railway lines but aren't estimated with any economic analysis methods up to now. Therefore, this study applied a benefit-cost analysis to rockfall mitigation method to determine whether it is indeed an economically efficient construction. The Benefits were estimated based on data collected from disaster history, and included three types of benefits that are originated by reduction of train accident, train delay and rockfall removing cost. The costs included both construction cost and the maintenance cost of the selected method. This analysis could clarify the investment effect of rockfall mitigation method that would be built at rockfall prone slope.

• 한국안전학회지
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• 제24권5호
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• pp.48-56
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• 2009

This paper presents the procedure for the optimal design of a PSC-I girder bridge considering life cycle cost (LCC). The load carrying capacity curves for the concrete deck, PSC-I girder and $\pi$-type pier were derived and used for the estimate of service lives. Total life cycle cost for the service life was calculated as sum of initial cost, damage cost, maintenance cost, repair and rehabilitation cost, user cost, and disposal cost. The advanced First Order Second Moment method was used to estimate the damage cost. The optimization method was applied to the design of PSC-I girder bridge. The objective function was set to the annual cost, which is defined by dividing the total life cycle cost by the service life, and constraints were formulated on the basis of Korean Standards. The optimal design was performed for various service lives and the effects of design factors were investigated.

• 디지털융복합연구
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• 제10권4호
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• pp.181-190
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• 2012

투자보수율은 통신정책에서 사용하는 가장 중요한 원가요소의 중 하나이다. 본 연구에서는 현행 투자보수율 산정방법과 산출과정의 문제를 검토하고, 합리적인 투자보수율 산정을 위한 개선방안을 제시하고자 하였다. 먼저 산출방법의 개선을 위해서는 시장프리미엄산출시 벤치마크법을 사용하여 경기변화와 인플레인션으로 인한 결과 왜곡을 방지하고, 부채프리미엄가산법을 사용하여 타인자본 산출과정에 발생하는 정확성의 문제를 개선하며 최적자본구조법을 적용하여 급격한 시장변화에 의한 자본구조 변화의 문제를 줄이도록 하는 방안을 제시하였다. 산출과정을 개선하기 위해서는 투자보수율을 산정 주기를 1년으로 하여 시장 변화의 속도가 빠른 통신 산업의 특성이 반영되도록 할 것을 제안하였다. 또한 투자보수율의 산정주체를 규제기관이 아닌 기업으로 변경해 규제기관과 피규제기업 사이의 정보비대칭으로 인한 투자보수율 산출비용을 감소시키고, 기업별 투자보수율을 산정할 것을 제시하였다. 본 연구에서 제시한 투자보수율의 개선방안은 앞으로도 지속적으로 시장의 변화를 반영하여 개선할 필요가 있을 것이며, 투자보수율 산정방법 자체에 관해서도 합리적이고 투명한 산출기준이 마련될 수 있도록 추가적인 연구가 필요하다.

• 디지털융복합연구
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• 제10권8호
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• pp.91-96
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• 2012

본 연구의 목적은 공공서비스의 한 분야인 별정우체국의 원가산정 방법론에 대하여 고찰해 보고자 하는 것이다. 본 논문은 이러한 산정방법을 어떻게 적용할 것인가에 대한 방향을 설정하고자 하였다. 왜냐하면 이러한 기간산업을 육성하고 합리적인 방향으로 이끌어 가는데 있어서 올바른 원가산정은 매우 중요하기 때문이다. 바람직한 원가산정 방법으로는 별정우체국 1국마다 평당 임차료를 산정해서 별정우체국의 전체 임차료를 산정하고 별정우체국의 위치에 따라서 기준경비율, 표준감가상각비를 이용하여 인원별, 면적별 등으로 단위당 원가를 산정하여 총원가를 산정한 다음 이를 서비스별로 배분하면 적절한 원가가 산정될 것으로 판단된다.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.109-110
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• 2015

This paper presents a computational method that identifies an exact set of optimal overlap rates between critical activities to meet job site specific needs by using rework cost-slope. The procedures to compute the exact solution are provided in peudocode algorithm. The method is coded into Exact Concurrent Construction Scheduling system that allows practitioners to make more informed decision in accordance with the site-specific condition involved in the overlapping of critical activities. Test cases verify the validity of the computational method and the usability of the system.

• 대한가정학회지
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• 제40권10호
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• pp.161-176
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• 2002

This study is a basic research for the estimation of the value of unpaid household labor within the national economy system to be reflected in the related policy-making. By measuring economic value of unpaid household labor and estimating the ration to GDP, this study attempted to confirm the productivity of the unpaid household labor and thus contribute to the improvement of socio-economic status of women. Especially, it focused on the development of a standard of estimating unpaid household labor as a method applicable to the present economic and legal system. To organize the method of economic valuation of unpaid household labor and calculate the ration to GDP, this study used three approaches: replacement cost method individual function, replacement cost method generalist and opportunity cost method. Although the estimated result revealed that the economic value of unpaid household labor showed a great extent of deviation according to the estimating methods and the wage rate, total value of household labor ranged from one hundred and thirty eight to two hundred and thirty trillion wens, about 28-48% of GDP in Korea.

• 대한산업공학회지
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• 제29권4호
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• pp.321-333
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• 2003

Although manufacturing cost is a major part of profit in a company, it is difficult to be calculated by an analytic method. Besides, the manufacturing cost gained by simple financial structure dose not have an important meaning in market place. Therefore, an analytic method of computing the manufacturing cost is very necessary in manufacturing system. In this study, we suggested the direct cost analysis model which are able to measure accurate cost analysis of product in manufacturing system. The direct cost analysis model is made up of directly used expenditure for unit product. Also, system performances are put in the manufacturing cost analysis model so that it could be possible to analyze the change of manufacturing cost as system performances change. At the end of this paper, it verifies its relevancy and practicality of the suggested direct cost analysis model through the case study, using real data for direct labor cost.

• 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.

• 한국국방경영분석학회지
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• 제25권1호
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• pp.1-12
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• 1999

The ratio of the nonscheduled air flight transportation is about 49% among the personnel transportation at the Korean Air Force from 1993 to 1997. If an appropriate nonscheduled air flight method is developed, it may considerably achieve a reduction of the transportation cost. The purpose of this paper is to propose the least cost transportation method using the optimization technique. The nonscheduled air flight for the personnel can be classified into three types. The proposed least cost transportation method is tested with a current air flight method for each of three types. It is shown that a proposed method can considerably reduce the transportation cost.