• Proceedings of the KSR Conference
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• 2005.05a
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• pp.1115-1124
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• 2005

The usual distinction made in the literature is between decision facilitating and decision influencing. Because time only runs one way, both uses of cost information are problematic. In the first instance, a cost description (measurement or estimate) is provided to decision makers before a decision is made. Unfortunately, costs can only be measured after the fact. This means that cost analysts must estimate the costs of the alternatives under consideration. In some cases, measured cost is a reliable predictor of future costs; in other cases it is not. Regardless of its reliability, however, it is all we have or can have. Consequently, managers must be informed as to how their performance will be measured and how measured performance will affect outcomes they care about -- promotion, pay, esteem, etc. I will outline the basic approaches to cost measurement and then show how cost measures can be used to facilitate and to influence decisions of the railway industry.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.31 no.4
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• pp.353-366
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• 2021

Objectives: An appropriate level of cost support is being proposed to maximize the participation rate. In addition, as the amount of support is highly concentrated at the level of the limit under the current level of supports, the level of cost support is low when the actual level of cost of measuring the working environment exceeds the limit. This paper describes the adjustment of an appropriate cost support rate. Methods: First, this paper analyzes the current cost support status using data from the KOSHA. Second, an alternative for adjusting the cost support rate is presented in consideration of the incentive aspect. Third, we present simulation results for the average cost support rate, the impact of each alternative on finance, and more. Fourth, the most desirable adjustment method is presented after comparing and analyzing the results of various alternatives. Results: In this paper, we present a new scale model. This model is a mixture of flat-rate, fixed rate, and subside cap. It is expected that the new model will not only facilitate participation in businesses with low measurement costs, but also have the effect of controlling measurement costs for institutions that incur greater costs. It is also expected that setting a cap will have the effect of considering government finances and inducing excessively costly institutions to reduce costs. Thus, the new model is likely to be superior to others. If the fourth plan is applied to new businesses and the fifth plan is applied to sustainable businesses, the average cost support rates will be 87.68 percent and 65.18 percent, respectively, and the needed finances will be 2.5 billion won, 18.8 billion won, and 21.3 billion won in total. Conclusions: It seems most desirable to introduce a new model that combines flat-rate, fixed-rate, and subsidy cap systems and achieve an appropriate cost support rate through this model.

• Journal of Power System Engineering
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• v.11 no.2
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• pp.72-76
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• 2007

Since the magnetic bearing system has unstability inherently it is necessary to measure the displacement for stable operation. Normally the displacement measurement is implemented by using sensors. The sensor for the displacement measurement is selected by precision, installation space, effect of magnetic field and response speed. And the cost of displacement measurement sensor also is considered. At the cost the hall effect sensor has a large advantage comparing with the others. Therefore this study concern about the basis experimental test for the displacement measurement of the magnetic bearing system that uses the hall effect sensor coupled with a tiny permanent magnet. The experimental results confirm the validity and practicability for this displacement measurement sensor.

• The Transactions of The Korean Institute of Electrical Engineers
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• v.56 no.5
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• pp.973-979
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• 2007

A laser vision system is developed to measure the three-dimensional feature of an object. This system consists of two low cost cameras and a cross laser. One camera and a cross laser are used to measure a plane equation of an object. Using this information, the other camera measures a hole size of an object. The proposed system provides 0.05 mm accuracy measurement systems with relatively low cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.22 no.50
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• pp.55-63
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• 1999

Past studies on economic control charts for controlling process means assumed that the measures of a quality characteristic do not have measurement error. In practice, however, this assumption is frequently violated. In this paper, the economic design models of three control charts(Xbar control chart, Xbar control chart with warning limits, and CUSUM control chart) for controlling process means are developed on the assumption that the measures can have measurement error. The effects of measurement error on the process control cost and design parameters of three economic control charts are examined. According to the experiments done in this study, when measurement error exists, the economic CUSUM control chart has lower process control cost in comparison with two other control charts. When measurement error becomes larger, both the sample size and the sampling interval increase while the control limits decrease.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2008.11a
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• pp.540-545
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• 2008

The purpose of this study is to suggest problems and improving plan of process of calculating escalation rate of the Historical Cost by price fluctuation. In order to implement this research, we analyzed problems by calculating the rate of price fluctuation with Historical Cost and measurement applying method making on-site with historical cost data were included as samples and suggested improving plan to the adjustment of contract cost. The results of research according to this are same as followings:1) Of all construction details, it is more appropriate to calculate price fluctuation by applying measurement method to the contents of historical cost unit. 2) To avoid confusion in calculating method, it was indicated that amendment in part should be achieved in order to calculate by measuring the part of calculating escalation rate of Historical Cost at related law and regulation.

• Journal of the Korean Society of Food Culture
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• v.37 no.4
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• pp.335-344
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• 2022

The study was aimed to investigate the operational meal costs by kindergarten size in Seoul and to analyze recognition for optimal meal prices. A survey (31.6% recovery rate) was conducted on all kindergartens (779 kindergartens) in Seoul on April 2021 using descriptive analysis, t-test, and dispersion method. A price sensitivity measurement (psm) method was used to determine optimal meal prices. Result showed an average food cost for kindergartens of 2,647 won, an average labor cost of 605 won, an average operating cost of 146 won, and the total meal cost of 3,506 won. Total meal cost decreased with increasing kindergarten size (p<0.001). On the other hand, kindergartens with more students decreased the ratio of food cost to total meal cost, and operating cost and labor costs (p<0.001) increased. The optimal price of kindergarten operators' meal cost (OPP) was KRW 3,673. Furthermore, the analysis showed the sensitivity of operators' meal costs to kindergarten size was insignificant.

• 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.

• Current Optics and Photonics
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• v.5 no.3
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• pp.298-305
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• 2021

Modern distance sensing methods employ various measurement principles, including triangulation, time-of-flight, confocal, interferometric and frequency comb. Among them, the triangulation method, with a laser light source and an image sensor, is widely used in low-cost applications. We developed an omnidirectional two-dimensional (2D) distance sensor based on the triangulation principle for indoor floor mapping applications. The sensor has a range of 150-1500 mm with a relative resolution better than 4% over the range and 1% at 1 meter distance. It rotationally scans a compact one-dimensional (1D) distance sensor, composed of a near infrared (NIR) laser diode, a folding mirror, an imaging lens, and an image detector. We designed the sensor layout and configuration to satisfy the required measurement range and resolution, selecting easily available components in a special effort to reduce cost. We built a prototype and tested it with seven representative indoor wall specimens (white wallpaper, gray wallpaper, black wallpaper, furniture wood, black leather, brown leather, and white plastic) in a typical indoor illuminated condition, 200 lux, on a floor under ceiling mounted fluorescent lamps. We confirmed the proposed sensor provided reliable distance reading of all the specimens over the required measurement range (150-1500 mm) with a measurement resolution of 4% overall and 1% at 1 meter, regardless of illumination conditions.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.9 no.1
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• pp.224-241
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• 2015

Multiview plus depth (MVD) videos are widely used in free-viewpoint TV systems. The best-known technique to determine depth information is based on stereo vision. In this paper, we propose a novel local stereo matching algorithm which is radiometric invariant. The key idea is to use a combined matching cost of intensity and gradient based similarity measure. In addition, we realize an adaptive cost aggregation scheme by constructing an adaptive support window for each pixel, which can solve the boundary and low texture problems. In the disparity refinement process, we propose a four-step post-processing technique to handle outliers and occlusions. Moreover, we conduct stereo reconstruction tests to verify the performance of the algorithm more intuitively. Experimental results show that the proposed method is effective and robust against local radiometric distortion. It has an average error of 5.93% on the Middlebury benchmark and is compatible to the state-of-art local methods.