• The Journal of the Korea Contents Association
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• v.6 no.7
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• pp.22-30
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• 2006

The goal of the company and profit maximization can be achieved by creating revenue or reducing costs. What can be done by the effort of the firm itself is possible through cost-reduction rather than through revenue-creation. Under this economic situation, one of the best way for cost-reduction is to reduce cost of logistics. But logistics costs of a firm is continually increased because of the various customer-satisfaction, competition. This study considers that logistics cost management system be able to apply business practice through to used only a merit of CVP(Cost - Volume Profit) analysis method for effective decision making. To conclude, this study depicts that logistics cost management according to used a merit of CVP analysis method can provide information useful for making strategy of logistics. In short, It is reduce to more costs of logistics investment than are necessary. and, I will expect a man who charge logistics to improvement, adaptation, and application.

• International Journal of Highway Engineering
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• v.17 no.3
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• pp.1-12
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• 2015

PURPOSES : This paper presents a description of the current issues facing road managers regarding the surface-type conversion of low-volume roads for cost savings. METHODS: The paper reviews previous works conducted toward this end, acknowledges gaps in the current research, and lays out what information is needed for further studies. RESULTS : If the cost to maintain an unsurfaced road is less than the cost of maintaining a surfaced road, then there is potential for cost savings for the management agency. However, the problem is bigger than simply maintaining the roads that already exist. If unsurfaced roads prove to be more economical than surfaced roads, then the cost to convert from a surfaced to an unsurfaced roadway, and vice versa, when necessary, must also be examined. CONCLUSIONS : No other studies have addressed the un-surfacing of a road for cost savings, and it is therefore unknown whether substantial savings can be realistically obtained by converting from a surfaced to an unsurfaced road. To determine whether a conversion policy would be a viable option, additional data and research are needed.

• Journal of Korean Academy of Nursing
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• v.38 no.1
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• pp.161-171
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• 2008

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method: Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result: Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at \119,913,334.5. The cost volume of the allocated medical department was \91,588,200.3, and the ward consumed cost was \28,325,134.2. The revenue of the surgical nursing ward was \33,269,925.0. The expense of a surgical nursing ward was \28,325,134.2. Therefore, the net income of a surgical nursing ward was \4,944,790.8. Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.27 no.1
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• pp.17-23
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• 2013

The BESS(Battery Energy Storage System) is an useful device for load leveling, but the high cost, installation space and safety issues are the main barriers for supplying it widely. The important factor in supplying BESS to customers successfully is the payback period. As most of the H/W cost factors are uncontrollable, the optimization of storage volume can be useful factor in improving payback period. In order to obtain optimized BESS volume, the load factor, demand ratio, peak shaving ratio, electric rates and benefits from DR participation of customer should be analyzed. In this paper, we could verify the peak cutting capability and cost effectiveness under the some proposed conditions and changing value of PCS and battery based on the customers data after volume optimization process was applied, and we can identified the saturation point of load factor and shortening of customer's payback period.

• Journal of IKEEE
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• v.28 no.1
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• pp.65-71
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• 2024

This paper proposes a neural network that can reduce the number of parameters while reducing matching errors in occluded regions to increase the accuracy of depth maps in stereo matching. Stereo matching-based object recognition is utilized in many fields to more accurately recognize situations using images. When there are many objects in a complex image, an occluded area is generated due to overlap between objects and occlusion by background, thereby lowering the accuracy of the depth map. To solve this problem, existing research methods that create context information and combine it with the cost volume or RoIselect in the occluded area increase the complexity of neural networks, making it difficult to learn and expensive to implement. In this paper, we create a depthwise seperable neural network that enhances regional feature extraction before cost volume generation, reducing the number of parameters and proposing a neural network that is robust to occlusion errors. Compared to PSMNet, the proposed neural network reduced the number of parameters by 30%, improving 5.3% in color error and 3.6% in test loss.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2020.06a
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• pp.155-156
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• 2020

Unlike new construction projects, road paving maintenance work shows large productivity discrepancies depending on the conditions of the worksite. The current construction cost calculation scheme, however, only provides daily construction volume categorized by work scope and scale: There are no detailed standards that can be implemented on various types of worksites. To develop standards that enable the calculation of appropriate construction costs by taking into account worksite conditions, the current study conducted on-site surveys and interviews. The on-site research and analysis revealed that location, construction width, the day's worksite lot, work scope, and construction objectives were found to cause differences in construction volume. In addition to the existing work scope and work scape variables, the current study added weight constants reflecting the daily work volume based on movement conditions at site and the size of the worksite lot. In this process, the current study found that even one type of construction project can have fifteen different levels of daily construction volume. Such detailed classification was deemed to enable the proper calculation of construction costs based on worksite conditions.

• Health Policy and Management
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• v.14 no.1
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• pp.89-120
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• 2004

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

• JSTS:Journal of Semiconductor Technology and Science
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• v.15 no.2
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• pp.184-193
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• 2015

This paper proposes a cost-efficient and automatic method for large data acquisition from a test chip without expensive equipment to characterize random process variation in an integrated circuit. Our method requires only a test chip, a personal computer, a cheap digital-to-analog converter, a controller and multimeters, and thus large volume measurement can be performed on an office desk at low cost. To demonstrate the proposed method, we designed a test chip with a current model logic driver and an array of 128 current mirrors that mimic the random process variation of the driver's tail current mirror. Using our method, we characterized the random process variation of the driver's voltage due to the random process variation on the driver's tail current mirror from large volume measurement data. The statistical characteristics of the driver's output voltage calculated from the measured data are compared with Monte Carlo simulation. The difference between the measured and the simulated averages and standard deviations are less than 20% showing that we can easily characterize the random process variation at low cost by using our cost-efficient automatic large data acquisition method.

• Korean Management Science Review
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• v.7 no.2
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• pp.58-76
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• 1990

Flexibility, in the context of manufacturing, refers to an ability to accommodate changes in market requirements in terms of product, process, and other services in a timely manner at a reasonable cost. The basic purpose of this paper is to analyze manufacturing strategies of leading Korean manufacturers in order to answer the following questions : How important are manufacturing flexibilities to Korean companies in restoring their once competitive cost-based strategies and adopting new variety-based strategies\ulcorner How effectively are Korean companies competing with their foreign competitors, like the US and European companies in terms of manufacturing flexibilities\ulcorner And in order to improve the flexibilities what kinds of manufacturing capabilities are considered as important key factors by Korean manufacturers and are their action programs effectively implemented to acquire these capabilities\ulcorner Major findings of the analysis indicate that Korean companies are very eager to reorganize their high-volume, cost-based corporate strategies as low volume, variety-based strategies. However, Korean manufacturers are still much dependent on the large size high volume factories and / or 'focus factories'. And the action programs and technologies to improve manufacturing flexibilities have been actively implemented at a higher rate than those of their foreign counterparts.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.26 no.3
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• pp.293-301
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• 2008

The purpose of this study is price determination for KLIS (Korea Land Information System) which Korea government established. For this purpose, I analyzed cost accounting and made the KLIS selling price according to selling amount, recovery rate and information volume. In case of recovery rate, the cost was expensive but, in case of information volume the cost was cheap. So, the price determination for KLIS should be resonable according to information volume considering GIS revitalization.