• 제목/요약/키워드: cost volume

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드론을 활용한 고정밀 토공량 산출 시스템 개발 및 평가 (Development and Evaluation of High-precision Earth-work Calculating System using Drone Survey)

  • 김세원;김영석
    • 한국지반신소재학회논문집
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    • 제18권4호
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    • pp.87-95
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    • 2019
  • 토공량 산출은 건설현장에서 최적 공사비 산정을 위한 데이터로 정확한 토공량은 토목 공사의 설계 단계에서 시공단계까지 고려되어야 하는 중요한 요소이다. 토공량 산출을 위해서는 정확한 지형 자료와 정밀한 토공 부피 계산이 필요하다. 본 논문에서는 짧은 시간에 정확한 지형 파악이 가능하고, 경제성 측면에서도 장점을 갖는 드론 측량 기술을 이용하여 고정밀 토공량 산출 시스템을 도출하였다. 시스템의 정확도 검증을 위해 현장 검증시험을 수행하였으며, 드론을 이용한 토공량 산출 결과와 GPS 측량 장비를 이용한 토공량을 비교·분석하였다. 또한, 새롭게 개발한 토공량 부피 계산 알고리즘을 기존 항공사진측량 소프트웨어(Pix4D) 계산 방식과 비교하여 정확도를 검증하였다.

서울메트로 1일 승차권 도입 방안 연구 (The Introduction of Railroad Pass for One Day in Seoul Metro)

  • 이동욱;이태식;류종원;정철
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2007년도 춘계학술대회 논문집
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    • pp.1221-1226
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    • 2007
  • The subway with the initial constructive expense which is enormous together is the public transportation means where the many expense is expended in the operation and maintenance civil official. Seoul Metro until initial opening to traffic after present time cannot escape every year deficit to be, the cause is a possibility of seeking from the fare system which is short in transportation prime cost. Currently Seoul Metro is operating with the distance proportional fare system the passenger ticket system which is simple (usual volume, group volume and fixed amount volume, affection renunciation, charge free volume). When the biased characteristic of the user it plans considering from the goods development side for the variety for and a deficit solution, against the fare system systematic it researches and solution plan politically. Financial of the subway operation agency young the investigation against the present condition of the hazard subway fare system which is solved the bud with problem point a fare system from the research which it sees consequently and improvement program under analyzing the man with underdeveloped genital organ. Base on the reporter to analyze the introduction plan which with the character which will reach it follows with the necessity of introduction of the 1st passenger ticket (24 hour volume).

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한 종합병원의 MRI 채산성 사례 연구 (A Case Study on the MRI Profitability of a General Hospital)

  • 강창렬;송성호;임경태
    • 보건의료산업학회지
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    • 제4권1호
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    • pp.145-156
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    • 2010
  • The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

활동기준원가계산법을 이용한 외식업소 메뉴 원가 산출 (Application of Activity-Based Costing (ABC) to Restaurant Menu Costing)

  • 이봉식;최미경;신서영
    • 한국식품조리과학회지
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    • 제23권1호통권97호
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    • pp.90-98
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    • 2007
  • The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

김치포장의 압력 및 부피 변화에 영향을 미치는 인자의 분석 (Analysis of Variables Influencing the Pressure Build-up and Volume Expansion of Kimchi Package)

  • 이동선;최홍식;박완수
    • 한국식품영양과학회지
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    • 제28권2호
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    • pp.429-437
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    • 1999
  • A mathematical model was established for estimating changes in pressure and volume of permeable kimchi packages. The model comprises the CO2 gas production from kimchi and permeation of O2, CO2 and N2 through the permeable film or sheet. Using the developed model, the effects of various packaging variables on the pressure and volume changes were analyzed for rigid and flexible packag es of kimchi(3% salt content) at 15oC, and then effect of storage temperature was also looked into. In case of rigid pack of 400g, using the plastic sheet of high CO2 permeability and initial vacuumizing can help to relieve the problem of pressure build up. The lower fill weight can further reduce the pressure, but will result in higher packaging cost. For the flexible package of 3 kg, highly permeable films such as low density polyethylene(LDPE) and polypropylene can reduce the volume expansion. Higher ratio of CO2 permeability to O2 and N2 permeabilities are effective in reducing the volume expansion. Increased surface area cannot contribute to reduction of volume expansion for highly permeable flexible packages of kimchi. For the impermeable packages, pressure and volume at over ripening stage (acidity 1.0%) increase with decreased temperature, while those at optimum ripening stage(acidity 0.6%) change little with temperature. Pressure of permeable rigid LDPE package increases with tem perature at any ripening stage, and temperature affects the volume of flexible LDPE package very slightly. Experimental verification of the present results and package design with economical consid eration are needed as a next step for practical application.

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시스템 다이내믹스를 이용한 터널공사비 모델 개발 (Development of Tunnel Construction Cost Model Using System Dynamics)

  • 박용우;박희성
    • 한국콘텐츠학회논문지
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    • 제12권4호
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    • pp.468-475
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    • 2012
  • 도로건설공사의 주요 구조물인 터널의 경우 건설지역, 지반 환경, 공법 등 다양한 변수에 의해 공사비가 결정된다. 그러나 NATM 터널 초기 공사비를 결정하기 위한 모델에 대한 연구는 부족한 실정이다. 따라서 본 논문은 시스템 사고를 활용하여 터널공사비 예측을 위한 모델을 제시하였다. 기존 문헌 조사를 통해 터널공사비의 영향요인을 파악하고 영향 요인간 상관관계를 고려하여 터널공사비 인과지도를 작성하였다. 그리고 터널공사의 내역서를 활용하여 터널 길이와 굴착량, 암질 등에 의한 터널공사비 변화정도를 분석하였다. 본 연구를 통해 다양한 영향요인을 고려한 NATM 터널공사비 예측에 대한 대안을 제시할 수 있을 것으로 기대한다.

환경오염 저감비용이 무역수지에 미치는 영향 (The Impact of Pollution Abatement Cost on Trade Balance)

  • 전병목
    • 자원ㆍ환경경제연구
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    • 제13권2호
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    • pp.195-218
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    • 2004
  • 본 논문은 환경오염저감비용이 무역수지에 미치는 영향에 대해 살펴보았다. 산업연관표를 이용하여 각 산업별 오염저감비용 지출이 생산자물가에 미치는 영향을 분석하고 다시 이를 이용하여 산업별 수출입에의 영향을 도출하였다. 본 연구의 중요한 기여는 이전의 연구에서 제외되었던 오염저감비용 지출의 간접효과를 명시적으로 고려해 줌으로써 분석의 정확도를 높였다는 점이다. 산업연관표를 이용한 분석에서 오염저감비용 지출이 미친 무역수지에의 영향은 총 교역량의 0.30~0.46%로 미국의 1970년대 수준보다 낮았다.

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공동주택의 건물외부조건과 에너지비용과의 관계분석 (Relation between the Building Exterior Conditions and Energy Costs in the Running period of the Apartment Housing)

  • 이강희;류승훈;이은택
    • KIEAE Journal
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    • 제9권1호
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    • pp.107-113
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    • 2009
  • The energy cost is resulted from the energy use. Its sources are divided into some types and depended on the building use or energy-use type. The energy cost should be affected by the amount of the energy use. The cost could be calculated to consider various factors such as the insulation, heating type, building shape and others. But it can not consider all of the affect factors to the energy cost and need to categorize the factors to the condition for estimating the cost. In this paper, it aimed at providing the estimation model in linear equation and multiple linear regression, utilizing the building exterior condition and management characteristics in apartment housing. Its survey are conducted in two parts of management characteristics and building exterior condition. The correlation analysis is conducted to get rid of the multicolinearity among the inputted factors. The number of linear equation model is 11 and includes the 1st, 2nd and 3rd equation function, power function and others. Among these, it suggested the 2nd and 3rd function and power function in terms of the statistics. In multiple linear regression model, the building volume and management area are inputted to the estimation.

An algorithm for ultrasonic 3-dimensional reconstruction and volume estimation

  • Chin, Young-Min;Park, Sang-On;Woo, Kwang-Bang
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 1987년도 한국자동제어학술회의논문집(한일합동학술편); 한국과학기술대학, 충남; 16-17 Oct. 1987
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    • pp.791-796
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    • 1987
  • In this paper, an efficient algorithm to estimate the volume and surface area from ultrasonic imaging and a reconstruction algorithm to generate three-dimensional graphics are presented. The computing efficiency is Improved by using the graph theory and the algorithm to determine proper contour points is performed by applying several tolerances. The search for contour points is limited by the change in curvature in order to provide an efficient search of the minimum cost path. These algorithms are applied to a selected mathematical model of ellipsoid. The results show that the measured value of the volume and surface area for the tolerances of 1.0005, 1.001 and 1.002 approximate to the measured values for the tolerance of 1.000 resulting in small errors. The reconstructed 3-dimensional Images are sparse and consist of larger triangular tiles between two cross sections as tolerance is increased.

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연료전지용 터보 공기압축기의 설계 및 시험평가 (Design and Experimental Study on a Turbo Air Compressor for Fuel Cell Applications)

  • 최재호
    • 한국수소및신에너지학회논문집
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    • 제19권1호
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    • pp.26-34
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    • 2008
  • This study presents an aerodynamic design and an experimental performance test of a turbo air compressor consisted of mixed-flow impeller and curved diffuser for the PEM fuel cell vehicle application. Many studies compare the efficiency, cost or noise level of high-pressure and low-pressure operation of PEM fuel cell systems. Pressure ratio 2.2:1 is considered as design target The goal of compressor design is to enlarge the flow margin of compressor from surge to choke mass flow rate to cover the operational envelope of FCV. Large-scale rig test is performed to evaluate the compressor performance and to compare the effects of compressor exit pipe volume to stall or surge characteristics. The results show that the mixed-flow compressor designed has large flow margin, and the flow margin of compressor configuration with small exit volume is larger than that with large exit volume.