• 대한치과기공학회지
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• 제42권2호
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• pp.149-162
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• 2020

Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities. Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other. Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won. Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.

• 무역학회지
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• 제42권2호
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• pp.1-27
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• 2017

본 연구의 목적은 국내 제조 산업의 R&D 투자가 산업의 제품경쟁력과 원가경쟁력의 증대를 통해 높여 수출에 미치는 영향을 살펴보는데 있다. 이를 위해 한국 제조업을 대상으로 20개 업종별로 2004년-2014년도의 자료를 이용해 실증분석 하였으며, 산업의 제품 경쟁력을 신제품 혁신역량과 품질경쟁력으로, 산업의 원가경쟁력을 노동생산성과 자본생산성으로 나누어 살펴보았다. 경로분석을 통해 검증한 분석결과는 다음과 같다. 첫째, 제조 산업의 R&D 투자가 증가 할수록 산업의 신제품 혁신역량, 품질경쟁력, 노동생산성, 자본생산성이 증가하였다. 둘째, R&D투자로 증대된 제조업의 품질경쟁력, 노동생산성, 자본생산성의 향상은 수출 증가에 긍정적인 영향을 미쳤다. 따라서 한국 제조 산업의 R&D 투자는 품질경쟁력과 원가경쟁력의 강화를 통해 산업의 수출 증대에 긍정적 효과를 미친다는 것을 확인하였다.

• 대한안전경영과학회지
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• 제8권3호
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• pp.67-75
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• 2006

Scheduling of dismantling old research reactor need to consider time, cost and safety for the worker. The biggest issue when dismantling facility for research reactor is safety for the worker and cost. Large portion of a budget is spending for the labor cost. To save labor cost for the worker, reducing a lead time is inevitable. Several algorithms applied to reduce read time, and safety considered as the most important factor for this project. This research presents three different dismantling scheduling scenarios. Best scenario shows the specific scheduling for worker and machine, so that it could save time and cost.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.259-262
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• 2015

Due to the labor-intensiveness, high investment cost, long execution time, frequent change orders, and many stakeholders in a BIM project, a BIM manager is bound to face a lot of risks to make decisions in cost managing process. Since the productivity of a BIM team will affect the execution cost, this study investigates a simple method of assessing the productivity of a BIM team using the working timesheet records of the team. In this research, the productivity of a BIM team is defined as the effective working floor area (in square meters) of BIM uses per labor-time (in man-months) spent by the team. After the applicability of this method is tested by regression analysis using data from 5 real BIM projects in the construction phase, it is found that the simple productivity definition adopted in the method, although easy-to-implement, does not produce a statistically constant productivity value. More research is therefore needed in the future to devise better indicator(s) for assessing the productivity of a BIM team.

• 한국건설관리학회논문집
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• 제15권1호
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• pp.11-19
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• 2014

건설 산업은 순공사비 중 인건비 비율이 30~40%를 차지하는 노동집약적 산업임에도 불구하고 현장 노무자는 3D직업이라는 인식으로 인해 인력 부족을 겪고 있다. 모듈러 공법은 전체 공정의 대부분을 공장에서 수행하기 때문에 노무자들이 안정된 직업이라는 인식을 갖고 종사할 수 있으며, 모듈을 운반 후 현장 설치만 하면 되기 때문에 현장에서의 공정을 최소화하여 공기를 단축할 수 있다. 현재 국내에서는 군 병영시설을 중심으로 모듈러 시장이 확대되고 있지만, 다소 비효율적인 공장 생산으로 모듈러 공법의 가장 큰 장점인 공사기간 단축의 효과가 달성되지 못하고 있다. 특히, 모듈러 공법은 타 공법에 비해 상용화되어 있지 않아 지속적인 수주가 어렵기 때문에 인력에 대한 문제가 항상 제기되고 있다. 다기능공은 두 가지 이상의 기술을 가지고 두 가지 이상의 작업을 수행할 수 있는 기능공을 말하며, 선행 작업과 후행 작업의 연계성을 파악할 수 있어 매끄럽게 일이 진행될 수 있도록 하는 역할을 한다. 따라서 본 연구는 다기능공을 모듈러 공장 생산에 적용하여 경제성을 향상시키고자 한다. 인력을 효율적으로 배치시킴으로써 작업 중 발생하는 유휴인원을 줄이고 총 투입인력을 감소시켜 인건비를 줄일 수 있다. 모듈러 원래의 장점인 짧은 공사기간과 더불어 낮은 비용을 부각시켜 모듈러 시장의 활성화를 기대할 수 있다.

• Food Quality and Culture
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• 제1권1호
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• pp.58-61
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• 2007

The purpose of this study was to develop an effective cost control model for university foodservice operations by analyzing student satisfaction, as well as foodservice income statements for operational characteristics. The specific objectives were to examine the satisfaction of students for various foodservice quality dimensions, to determine the financial activities performed in foodservice operations by operational type, to examine their income statement data, and lastly, to compare the student satisfaction for foodservice quality with the financial data of the income statements. A total of 545 students from one university answered a satisfaction survey. The one-year income statements of three union foodservices (self-operated, small-scale contracted, and large-scale contracted) at the same university were analyzed. The results showed that the self-operated union foodservice had lower student satisfaction scores and higher food and labor cost ratios. The small-scale contract management foodservice data indicated the highest student satisfaction scores and the lowest food and labor cost ratios. The large-scale contract management foodservice data showed medium scores when comparing the three union foodservice operations. Overall, by comparing the satisfaction scores and operational profits, the small-scale union foodservices showed the highest satisfaction scores and profit.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2002년도 학술.기술논문발표회
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• pp.99-102
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• 2002

This paper discusses the estimation of construction cost of high fluidity concrete using segregation reducing type superplasicizer with 350kgf/cm2 of design strength and 60$\pm$5cm of slump flow in order to verify the cost down effect of high fluidity concrete compared with that of plain concrete with 350kgf/cm2 of design strength and 18cm of slump and with 210kgf/cm2 of design strength and 15cm of slump. According to research, under same strength levels, although material cost of high fluidity concrete is somewhat higher than that of plain concrete due to segregation reducing type superplasticizer, labor cost and equipment cost of high fluidity concrete is cheaper than that of plain concrete. However, based on the strength differences, high fluidity concrete shows lower material cost, labor cost and equipment cost than that of plain concrete due to decreasing in size of member and re-bar caused by high strength development of concrete.

• 한국조리학회지
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• 제11권3호
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• pp.151-165
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• 2005

The current study aims to help field managers of companies providing foodservice for institutions to establish the more appropriate cost management strategy by analyzing the cost structure of foodservice center in institutions by operating types and the number of people served. From the result analyzing 161 foodservice centers, the number of factories was highest with 39.8% while offices 26.7%, schools 20.5%, and hospitals 13%. In terms of the number of people served, below 500 persons was 27.6%, 501${\sim}$l,000 persons was 23.9%, 1,001${\sim}$2,000 persons was 22.7%, and over 2,001 persons was 25%. In the demographic characteristics of managers, women occupied over 92%. The reason for this is usually dieticians perform management duties. For the age of workers, 70.8% were older than 40s, which ran become the cause of a rise in cost by causing the decrease of productivity by aging. Therefore, appropriate countermeasures are required. In case of workers in production, women occupy 962 persons (82.2%) rating absolute majority like mangers. This is because cooks are in charge of almost every producing activity of meal facilities. In addition, more than 72.9% of workers in production were over 40 years old, which requires diversified studies to promote efficiency of production associated with the aging problem. In proportion of sales compared with cost material cost presented the highest percentage with 54.5% while labor cost 28.3%, general expenses 9.6% and business profit 7.6%.

• 대한조선학회논문집
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• 제48권2호
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• pp.178-182
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• 2011

Generally in order to reduce the steel weight of stiffened plate, stiffener spaces tend to be narrow and the plate gets thin. However, it will involve more fabrication cost because it can lead to the increase of welding length and the number of structural members. In the yard, the design which is able to reduce the total fabrication cost is needed, although it requires more steel weight. The purpose of this study is to find optimum stiffener spaces to minimize the fabrication cost for the cargo tank of LPG Carriers. Global optimization methods such as ES(Evolution Strategy) and GA(Genetic Algorithm) are introduced to find a global optimum solution and the sum of steel material cost and labor cost is selected as main objective function. Convergence degree of both methods in according to the size of searching population is examined and an efficient size is investigated. In order to verify the necessity of the optimum design based on the cost, minimum weight design and minimum cost design are carried out.

• 대한토목학회논문집
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• 제34권5호
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• pp.1559-1569
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• 2014

본 연구는 우리나라 공공기관이 운영하는 대도시의 도시철도 노선에 대하여 비용 비효율성의 정도를 도출하고, 이러한 비효율성의 발생 원인을 파악하고자 하였다. 이를 위하여 도시철도 노선을 노동, 동력, 유지보수의 세 가지 생산요소를 투입하여 열차-km의 산출물을 생산하는 형태로 상정하고, 확률적 비용변경 접근법을 이용한 초월대수 함수형태의 가변비용함수모형을 설정하였다. 확률적 비용변경 접근법을 적용한 도시철도 노선의 운영비용 비효율성 분석 결과, 노선 전체의 6년간 절감가능 비용은 약 6,672억원으로 추정되었으며, 비효율성이 높은 상위 5개 노선은 부산1호선, 대구1호선, 대전1호선, 광주1호선, 대구2호선으로 파악되었다. 비효율의 발생원인은 노동과 유지보수 요소에 기인하며, 본 연구의 결과를 활용하면, 도시철도 운영에 있어서의 인력 및 유지보수 비용 절감을 위한 대책의 우선순위와 구체적인 방안 모색에 있어 참고가 가능할 것이라 사료된다.