• 제목/요약/키워드: cost value

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가정 내 주방용 디스포저 도입에 따른 사회적 비용편익 분석 (Cost benefit analysis of introducing domestic food waste disposers on waste and sewage management systems)

  • 안종호
    • 상하수도학회지
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    • 제26권4호
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    • pp.513-520
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    • 2012
  • The use of food waste disposers (FWDs) can be an emerging option to manage organic food wastes in municipal sewage system. The cost-benefit analysis (CBA) of introducing domestic FDWs is conducted to access the allowable disposer market price and the economic impact on food waste management from conventional solid waste management system. If the convenience value of 10,000 won/month is taken into consideration based on survey results, the introduction of FDWs can lead to net economic benefits, allowing the capital cost of disposer up to 1,000,000 won/unit. Without the consideration of convenience value, the introduction of FWDs becomes profitable if the capital cost of disposer is less than 50,000 won/unit. In case that the value of convenience is more than 7,000 won/month, the reduction of food waste management cost is not valid for the introduction of FWDs to be non-profitable. However, if environmental externalities are considered, the proposed system could become breakeven with the cost of food waste management decreases by 54 % (60,000 won per ton).

원가절감대책방안으로써의 VA의 조직적 활동에 대한 사례연구 (A Case Study on the Organizational Activities of Value Analysis as Countermeasure Scheme for the Cost Reducement)

  • 이상억
    • 산업경영시스템학회지
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    • 제4권5호
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    • pp.73-83
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    • 1981
  • The purpose of value analysis is to assist each to approach nearer enough to this goal to provide substantial competitive and profit advantages. It provides planned and disciplined thought and act ion which hel ps identify unnecessary cost throughout the product or process cycle. Value analysis is a precise, disciplined, one-purpose thinking process. Its one purpose is to retain all the performance and aesthetic factors which now exist In the product, process or services, which the customer wants and is willing to pay for : and through disciplined thinking procedures, to put together Practical alternatives which will accomplish them at still lower cost. Value in a product or service is the reward for appropriate performance and appropriate cost Value analysis must therefore employ techniques which will sensitize any "lacking" area so that the need can be identified and satisfied. As the business begins to see the benefit of the activity, additional value analysts consultants may be added. This will provide more penetration in the three identified areas, of top managers group, individual value analysis consultants and senior member who organizes value analysis work, and besides, additional abilities will be secured.e secured.

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저비용항공사 선택 속성에 관한 시장전략 (Market Strategy for Low Cost Carrier of Selection Attributes)

  • 김지수;박혜윤;박소연
    • 유통과학연구
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    • 제16권3호
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    • pp.69-77
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    • 2018
  • Purpose - As more low cost carriers are introduced, the competition between the low cost carriers to become the nation's leading low cost carrier is also being intensified. The purpose of this study is to select various choice attributes for low cost carrier and figure out important factors that customers take into account for low cost carrier selection. The study also involves in establishing the relationship between perceived value, customer satisfaction, and customer behavior Intention, in an effort to identify choice attributes that are important to customers' low cost carrier. Research design, data, and methodology - To examine these research models, samples were collected from 247 peoples who visited In-Cheon international Airport during June, 2017. Results - The results of the study showed that, 'reservation service', 'airport service', 'in-flight service', and 'price' services have a significant effect on the perceived value of the choice attributes. While 'reservation service', 'airport service', 'in-flight service', and 'flight operation service' have a significant effect on the customer satisfaction of the choice attributes, perceived value has a significant effect on customer satisfaction. Perceived value has a significant effect on customer behavior intention. Finally, customer satisfaction has a significant effect on customer behavior intention. Conclusions - Flight operation service has no significant effect on perceived value of the choice attributes of low cost carriers, which indicates that the low cost carriers have not yet been well-established in the flight operation service sector. It seems likely that low cost carrier will be able to gain a competitive advantage over other companies if they expand their routes and improve the convenience of flight connections. In addition, the results show that the price service does not have a significant effect on customer satisfaction of the choice attributes of low cost carriers. From this, we may assume that the airline ticket prices of low cost carriers are already low, and the price cannot be a deciding factor in the competitive advantage of low cost carriers. To achieve higher customer satisfaction of the choice attributes, companies should strengthen the competitiveness of 'reservation service', 'airport service', 'in-flight service', and 'flight operation service'.

정전에 따른 지역 및 산업종별 부가가치 저감을 고려한 거시적 관점에서의 지역별 공급지장비 단가 산정에 관한 연구 (Study on the Estimation of Macroscopic Outage Cost using Reduction of Regional Added Value due to Power Outage)

  • 이재걸;최영도;전동훈;서철수;최재석
    • 전기학회논문지
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    • 제60권4호
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    • pp.726-732
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    • 2011
  • To establish the transmission system expansion plan based on reliability, valuation of outage cost become more important. In previous studies about outage cost estimation, macroscopic, microscopic and analytic methods are proposed but they have some limit. For instance, microscopic method involves a complex field survey process and macroscopic method can not estimate regional outage cost. So in this paper, a new method to estimate regional macroscopic outage cost using the reduction of value added due to power outages is proposed. This method uses regional add value according to production activities called Gross Regional Domestic Product(GRDP) and regional electricity sales.

ABC원가계산시스템의 효과 및 전통적원가계산시스템과의 원가정보 분석에 관한 연구 (The study of ABC cost accounting system's effectiveness and analysis of costing information related to traditional cost accounting system)

  • 박상봉;김명희
    • 경영과정보연구
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    • 제22권
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    • pp.117-136
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    • 2007
  • The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

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한국기업의 가치혁신 전략 : 제조업을 중심으로 (The Value Innovation Strategy of the Korean Manufacturing Companies)

  • 정규석
    • 품질경영학회지
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    • 제38권1호
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    • pp.10-19
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    • 2010
  • The competitive strategies of the Korean manufacturing companies have changed from the "cost leadership" strategy in the early developing stage since 1960's to the "stuck in the middle" position since 1990's in the face of emerging new cost leaders as the Chinese companies. The data on the strategic contents of the Korean manufacturing companies show that their strategies are seeking the value innovation through not only quality improvement but also cost reduction altogether rather than selecting one on the trade-off relation between the both competitive dimensions. Their strategic actions seem to be seeking the operational efficiencies through all the value chain activities rather than the strategic effectiveness by selecting and focusing on the specific competitive dimension, which is considered as a typical strategic approach. Their strategy seems to be non-strategic in the general sense. But their non-strategically looking behaviors can be reasonable enough for their sandwiched competitive position between the global quality leaders and following cost leaders. This paper explains why their strategies can be right through the theoretical explanations by using the quality-price elasticity approaches for the consumer behaviors. We can call their strategic activities as the value innovation strategy.

주파수 공용통신 용도 주파수의 경제적 가치 측정 (Estimating the Economic Value of Radio Spectrum for Trunked Radio System)

  • 변희섭;연권흠;김용규
    • 한국전자파학회논문지
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    • 제30권5호
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    • pp.356-364
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    • 2019
  • 최근 정부는 주파수의 효율적 이용을 위하여 이용자에게 주파수의 경제적 가치를 부과하겠다는 정책을 발표한 바있다. 이에 따라 다양한 용도의 주파수에 대한 경제적 가치를 측정하려는 시도가 있을 것으로 예상된다. 이러한 측면에서 본 연구는 주파수 공용통신 용도의 주파수의 경제적 가치를 최소비용대안 방식으로 측정하고자 하였다. 이 경우, 주파수의 가치는 해당 주파수가 주어지지 않을 경우 다른 방법으로 동 서비스를 제공하는데 들어가는 비용으로 측정할 수 있으며, 주파수 공용통신의 경우 이는 LTE 망을 통하여 제공하는데 소요되는 비용이 된다. 즉, TRS 용 주파수의 가치를 LTE 망 이용대가, 설비투자비용, 단말기 보조금, 보상금 등의 합계로 추정해 보았다. 본 연구의 결과는 향후 다른 용도의 주파수 이용대가 산정에도 시사점을 제공할 수 있을 것으로 기대된다.

Ordering Policy for Planned Maintenance with Salvage Value

  • Park, Young T.;Jing, Sun
    • International Journal of Quality Innovation
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    • 제7권3호
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    • pp.15-23
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    • 2006
  • A spare ordering policy is considered for planned maintenance. Introducing the ordering, uptime, downtime, inventory costs and salvage value, we derive the expected cost effectiveness. The problem is to determine jointly the ordering time for a spare and the preventive replacement time for the operating unit which maximize the expected cost effectiveness. Some properties regarding the optimal policy are derived, and a numerical example is included to explain the proposed model.

무보수 가사노동의 국민경제에 대한 기여도 평가 (A Contribution to the National Economy System of Unpaid Household Labor)

  • 문숙재;윤소영;김은희
    • 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.

손실함수를 고려한 열화시스템의 최적교체정책 (Optimal Replacement Policy of Degradation System with Loss Function)

  • 박종훈;이창훈
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제1권1호
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    • pp.35-46
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    • 2001
  • Replacement policy of a degradation system is investigated by incorporating the loss function. Loss function is defined by the deviation of the value of quality characteristic from its target value, which determines the loss cost. Cost function is comprised of the inspection cost, replacement cost and loss cost. Two cost minimization problems are formulated : 1)determination of an optimal inspection period given the state for the replacement and 2)determination of an optimal state for replacement under fixed inspection period. Simulation analysis is performed to observe the variation of total cost with respect to the variation of the parameters of loss function and inspection cost, respectively As a result, parameters of loss function are seen to be the most sensitive to the total cost. On the contrary, inspection cost is observed to be insensitive. This study can be applied to the replacement policy of a degradation system which has to produce the quality critical product.

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