• 제목/요약/키워드: direct cost

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철골 공장가공의 생산성 및 공장간접비율 실태분석 (Analysis of the Productivity and Indirect Cost Rates Estimation in the Steel Plant)

  • 김경원;안방률;태용호;허영기
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2012년도 춘계 학술논문 발표대회
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    • pp.333-336
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    • 2012
  • In modern Construction Industry, as accumulation of capital and improvement of technology skills, buildings are becoming higher and more enormous, also the portion of steel works has been increasing. In addition, it is necessary to predict the optimum level of construction cost in a reasonable way. The composition of construction is direct construction cost, indirect construction cost and so on. However, it is not enough to study about indirect construction cost rather than direct construction cost. In this study, the state of productivity and indirect construction cost are analyzed in the steel production. As a result, the productivity and ratio of indirect cost in steel plant by inserted per 1ton are suggested.

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통계 기법에 의한 방산업체의 간접원가부문 비율 추정 (Ratio Estimation of Indirect Cost Sector about Defense Companies by Statistic Technique)

  • 임현철;김수환
    • 산업경영시스템학회지
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    • 제40권4호
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    • pp.246-252
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    • 2017
  • In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

암환자 1인당 연 평균 직접비용 발생에 대한 연구 (The Study on the annual average direct cost incidence per cancer patient)

  • 유인숙
    • 문화기술의 융합
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    • 제5권4호
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    • pp.137-145
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    • 2019
  • 2012년 한국의료패널 조사 참여자 중에서 암으로 응급, 입원, 외래 서비스를 한 번이라도 이용한 적이 있는 사람 308명이 선정 되었다. 암 환자 1인당 연평균 총직접비용은 환자 의료비, 공단부담금, 비급여 비용을 합산하여 분석하였다. 암 환자가 암으로 지출한 1인당 연평균 총 직접비용 분석 결과는 암 환자 1인당 연평균 총직접비용은 약 129,093,792이고, 남성은 158,100,612원, 여성은 110,482,075이다. 건강보험가입자의 경우 암으로 인한 1인당 총직접비용은 평균 183,095,125원이고 의료급여 수급자는 46,241,705원이었다. 가구 소득별로 보면, 가구 소득 1분위에 속한 환자의 경우 1인당 연평균 총직접비용은 112,459,971원이었고, 2분위에 속한 환자는 137,910,890원, 3분위에 속한 환자는 149,556,570원, 4분위 112,730,461원, 5분위는 142,926,331원이였다.

지형도 공급단가 결정에 관한 연구 (A study on the Decision of the Map Price)

  • 박경식;박지언;김창우;이재기
    • 한국측량학회:학술대회논문집
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    • 한국측량학회 2004년도 춘계학술발표회논문집
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    • pp.413-418
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    • 2004
  • The purpose of this research calculates the map manufacture cost and there are we even though we determine proper map price. We distinguished the budget item of NGI in 2003 with the direct cost to the overhead cost. A map manufacture cost classified a direct and overhead cost as a nap manufacture cost commonness cost and no relation cost and was calculated. The result to analyze the item of the charge, It is impossible to withdraw the map manufacture cost selling the map. This is because a map sale price inexpensive than the map manufacture price. We presented a two alternative in research to see consequently about a map price raising.

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TCA 분석 TOOL 개발과 농가비용 비교분석 (Development of TCA Method for Cost Analysis in Farmhouse)

  • 윤성이
    • 한국유기농업학회지
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    • 제12권1호
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    • pp.23-44
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    • 2004
  • TCA(Total Cost Assessment) can be defined by a tool to evaluate actual profit about investment. Also, It can be used by method to make more reasonable decision-making in business. Enforcement of 'direct payment system' for environment friendship farmhouse of government is spreading recent times. But, it is true that it is no definite standard about appropriation of disbursement amount of money. TCA method can be utilized usefully for solution of these problem. Also, It will help to decide price grasping invisible cost and environment cost. Therefore, We tried that may can apply TCA theory in farmhouse class, and attempted economic performance estimation which use this. This study introduces TCA theory and developed applicable expense list in agriculture field. Also, We applied TCA theory to farmhouse. This theories referenced domestic and th6 foreign countries, connection literature. But, It handled part about invisible cost and social cost etc..

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가역 임베딩 없는 직접적 비가역-가역회로 매핑 방법의 게이트비용 절감 방안 (Gate Cost Reduction Policy for Direct Irreversible-to-Reversible Mapping Method without Reversible Embedding)

  • 박동영;정연만
    • 한국전자통신학회논문지
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    • 제9권11호
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    • pp.1233-1240
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    • 2014
  • 1980년 Toffoli 가역게이트 출현 이후 지난 30년 간 적당한 함수 상에 가역 임베딩을 하는 많은 가역회로 합성법들이 발표되어 오는 동안 소수의 논문만이 가역 임베딩 없이 직접적인 비가역-가역 회로 매핑 방법을 채택해 왔다. 본 논문에서는 가역 임베딩 없는 직접적 가역 매핑에 대한 효과적인 게이트비용 절감 정책을 개발하였다. 새로운 비용절감 정책을 개발하기 위해 고전회로에서 NOT 게이트 배치에 따른 Toffoli 모듈 비용의 영향을 고찰하고, 이것을 기초로 하여 고전적 AND(OR)게이트에 대한 반전입력 추가가 가역 Toffoli 모듈의 비용을 증가(감소)시킨다-라는 고전 게이트 반전입력 수와 가역 Toffoli 모듈 비용 사이의 반비례적 성질을 이끌어내었다. 직접적 가역 매핑에 선행한 반전입력 재배치 정책은 현존하는 팬-아웃 및 슈퍼셀 정책들과 병행할 경우에 가역 Toffoli 모듈의 비용과 복잡성을 개선할 수 있는 효과적인 방법이다.

고준위폐기물 처분 원가대상 분석 (Analysis for the High-Level Waste Disposal Cost Object)

  • 김성기;이종열;최종원;한필수
    • 한국방사성폐기물학회:학술대회논문집
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    • 한국방사성폐기물학회 2003년도 가을 학술논문집
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    • pp.636-641
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    • 2003
  • 본 연구에서는 처분원가산정과 관련한 원가대상의 비율을 분석하였다. 분석결과에 따르면, 총 원가에서 운영비의 비율이 가장 높은 것으로 나타났다. 처분원가는 원가구성 측면에서 일반적인 제품원가 구조와는 많은 차이가 있다. 제품원가는 직접재료비, 직접노무비, 제조간접비로 구분되는 반면에 처분원가인자는 크게 기술적 인자와 비기술적 인자로 구성된다.

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철골 공장제작의 간접비율 도출 및 영향요인 분석 (Indirect Cost Rates and Influence Factors of Steel Factory)

  • 태용호;허영기;김경원;안방률
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2013년도 춘계 학술논문 발표대회
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    • pp.180-181
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    • 2013
  • In order to draw indirect cost rates, theories of indirect cost were investigated, and recent field data were collected from steel factories. As a result, it was found that the ratio of indirect labor productivity compared to the direct labor ratio was approximately 17% and the ratio of indirect cost compared to direct cost was approximately 93%. Furthermore, 'The economy of construction industry' and 'size of steel factory' were found to be influence factors of the indirect cost ratio.

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The evaluation of cost-of-illness due to use of cost-of-illness-based chemicals

  • Hong, Jiyeon;Lee, Yongjin;Lee, Geonwoo;Lee, Hanseul;Yang, Jiyeon
    • Environmental Analysis Health and Toxicology
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    • 제30권sup호
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    • pp.6.1-6.4
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    • 2015
  • Objectives This study is conducted to estimate the cost paid by the public suffering from disease possibly caused by chemical and to examine the effect on public health. Methods Cost-benefit analysis is an important factor in analysis and decision-making and is an important policy decision tool in many countries. Cost-of-illness (COI), a kind of scale-based analysis method, estimates the potential value lost as a result of illness as a monetary unit and calculates the cost in terms of direct, indirect and psychological costs. This study estimates direct medical costs, transportation fees for hospitalization and outpatient treatment, and nursing fees through a number of patients suffering from disease caused by chemicals in order to analyze COI, taking into account the cost of productivity loss as an indirect cost. Results The total yearly cost of the diseases studied in 2012 is calculated as 77 million Korean won (KRW) per person. The direct and indirect costs being 52 million KRW and 23 million KRW, respectively. Within the total cost of illness, mental and behavioral disability costs amounted to 16 million KRW, relevant blood immunological parameters costs were 7.4 million KRW, and disease of the nervous system costs were 6.7 million KRW. Conclusions This study reports on a survey conducted by experts regarding diseases possibly caused by chemicals and estimates the cost for the general public. The results can be used to formulate a basic report for a social-economic evaluation of the permitted use of chemicals and limits of usage.

비용편익분석을 이용한 일 재가노인간호센터의 고혈압 및 당뇨관리 효과평가 (An Evaluation of Effects on Hypertension and Diabetes Mellitus Management of a Community-Based Nursing Care Center Using Cost-Benefit Analysis)

  • 임지영;임정남;김인아;고수경
    • 간호행정학회지
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    • 제16권3호
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    • pp.295-305
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    • 2010
  • Purpose: This study was conducted to evaluate the economic efficiency of a community-based nursing care center to help policy makers determine whether or not to invest in similar facilities. Methods: The subjects were 101 elderly people over 65 years who participated in a health management program from February 1 to July 31, 2007. Direct cost was estimated with center operations cost, medical cost for out-patients and pharmacy cost. Indirect cost was measured by transportation cost. Direct benefit was calculated by saved medical cost for out-patients, saved pharmacy cost, saved transportation cost, and reducing hospital charges. Indirect benefit was estimated with prevention of severe complications. Economic efficiency was evaluated by cost-benefit ratio and net benefit. Results: Operating a community-based nursing care center was found to be cost-effective. Specifically, the cost of operating the center evaluated here was estimated at 135 million won while the benefit was estimated at 187 million won. Benefit-cost ratio was 1.38. Conclusion: The Community-based nursing care center that was described here could be a useful health care delivery system for reducing medical expenditures.