• Title/Summary/Keyword: standard cost

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A Study on Re-calculation of Recycling Standard Cost through the Analysis on Standard Cost (표준원가 분석을 통한 재활용 기준비용 재산정에 관한 연구)

  • Lee, Hee-Nahm;Choi, Yoon-Jeong
    • Journal of the Korea Safety Management & Science
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    • v.13 no.1
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    • pp.189-193
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    • 2011
  • The current standard cost for recycling applied under the Extended Producer Responsibility(EPR) institution, is not coping with continuously increased number of obligatory subject items as well as a variety of variable cost changing factors regarding the recycling treatment cost caused by price fluctuation such as increased material and labor cost entirely across the society; changes in recycling treatment process following the developing technologies; and changes in the required work forces and equipments followed by the trends of automated facilities. Despite such various cost fluctuation factors, the current EPR is not coping with the trends, making the re-calculation process difficult, which causes differences between the real treatment cost for recycling. In this study, the analysis was made on main factors affecting on the related cost and the related price changing index was calculated, by conducting the influence evaluation on the standard cost factors of the current standard cost for recycling. Through theses results, more objective standard will be set for the re-calculation of standard cost for recycling to greatly contribute to setting up the midterm and long-term strategies in the future towards efficient institution.

Improving the Application Type and Quality/Characteristics Adjustment Factors of the Korea Software Cost Estimation Standard (소프트웨어 개발비 기준의 애플리케이션 유형과 품질 및 특성 보정요소 개선)

  • Park, Chan-Kyoo;Kim, Woo-Je;Seo, Yong-Won
    • Journal of Information Technology Services
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    • v.8 no.2
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    • pp.43-70
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    • 2009
  • As software development and maintenance cost increase quickly, information systems managers are more concerned about how to effectively manage software cost. To estimate the software development cost, most public institutes of Korea use the software cost estimation standard established by the government. Unfortunately, the accuracy of the estimation derived from the standard has not been satisfactory in spite of repetitive modifications made to improve it. One of the major reasons for the inaccuracy is that the standard has too small a number of cost adjustment factors to reflect the various characteristics of a software development project. To remedy this problem, we propose new cost adjustment factors which can be incorporated into the standard and are important to enhance the estimation accuracy, based on the analysis of several well-known software estimation models. Furthermore, by applying the proposed model to real world software projects, we show that the proposed model can produce more accurate estimates than the current standard.

A Study on Calculation of Recycling Standard Cost for Efficient Operation of EPR (효율적인 EPR 운영을 위한 재활용 기준비용 산정에 관한 연구)

  • Lee, Hee-Nahm;Choi, Yoon-Jeong
    • Journal of the Korea Safety Management & Science
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    • v.13 no.1
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    • pp.121-126
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    • 2011
  • The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

An Estimation of the Standard Cost of Project Management of Empowerment Sector in Comprehensive Rural Village Development Project (일반농산어촌개발 지역역량강화사업비의 적정요율 산정)

  • Choi, Young-Wan;Park, Hyun-Yong;Kim, Young-Joo
    • Journal of Korean Society of Rural Planning
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    • v.19 no.3
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    • pp.131-144
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    • 2013
  • The existing standard cost of project management of empowerment sector in general rural development project has problems with standard cost system without considering characteristics of empowerment project and unclear division of works. These problems are a lot of trouble to fulfill the project. Thus, it needs an arrangement of standard cost considering detailed characteristics of project management in the empowerment sector. The contents and results of this study can be summarized as follows. 1) To set accurate standard cost, we carried out three-step processes, such as elicitation of standard works, calculation of workload and determination of standard cost. (1) In an investigation of 30 rural area dividing 8 parts about an workload of empowerment project, an average workload is 1,499 hours. (2) Based on this results, the standard cost is calculated at 15% of project cost in over 600 million won, at 28.75% of project cost in under 500 million won, by standards of empowerment project cost. 2) It set the responsibility management cost to 15% of empowerment project cost considering existing awareness, workload and work professionalism of project management. Based on the results, It suggested the practical use as basis for efficient management of the future empowerment projects. To achieve this, It needs to promote maximizing results on the whole project through the legalization processes including amendment of existing regulations.

A Study on Cooker's Recognition and Real Attitude abut Standard Cost System (관광호텔 조리사의 표준 원가제도에 관한 인지와 실태분석 -서울시 관광호텔 조리사를 중심으로-)

  • 나영아;이장형
    • Journal of the East Asian Society of Dietary Life
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    • v.2 no.1
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    • pp.69-82
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    • 1992
  • The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

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Economic Analysis of the Piezoelectric Power using the California Standard Test (캘리포니아 표준 테스트 방법을 사용한 압전 발판의 경제성 분석)

  • Jung, Soon-Sung
    • Journal of Power System Engineering
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    • v.21 no.4
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    • pp.51-56
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    • 2017
  • The purpose of this study is to suggest economic analysis for piezoelectric power. Economic analysis method uses california standard test. Perspectives of california standard test is participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. This study identifies the cost and benefit components. This study identifies benefit-cost calculation procedures from four test : participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. In the economic analysis, the order of benefit cost ratio in piezoelectric power shows total resource cost test, program administrator cost test, ratepayer impact measure test and participant test.

A Study on Standard Unit Price Analysis of e-learning & Postal Distance Learning (인터넷 및 우편 원격 기관 훈련비용 기준단가 분석 연구 공학교육에 관한 연구)

  • Rha, Hyeon-Mi
    • Journal of Engineering Education Research
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    • v.14 no.3
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    • pp.61-71
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    • 2011
  • Korea has introduced the levy-grand system in the vocational learning finance. The standard unit price system of training cost was utilized in the distribution of training budget and the reimbursement system including total or partial training cost return has been operated in the corporate training after completing the learning course particularly. The standard unit price was calculated in the base of analyzing on supporting budget by the government per training institutions and corporate payment decision to learning institutions. The proposing standard unit price system of training cost was analyzed in the current standard price unit of training cost and then an improvement policy and the implication are derived from it. At the result of this study, the current government supporting level to e-learning and postal distance learning indicates good status.

Comparative Study of Cost Estimate System in Landscape Architectural Construction - Comparison of Unit Price between Actual Construction Cost and Standard Quantity per Unit - (조경공사 적산방식의 비교연구 - 실적공사비와 표준품셈의 단가비교 -)

  • Jung, Un-Soo;Choi, Key-Soo
    • Journal of the Korean Institute of Landscape Architecture
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    • v.40 no.2
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    • pp.97-111
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    • 2012
  • This study aims to find a proper construction cost calculation method by comparing unit prices of cost estimate in landscape construction among other public ordering construction projects. There were 7 out of 12 items from the actual work cost in the first half of 2011 were compared. The 12 items were classified as landscape Architectural construction and the 7 items were the approximate standard. As applied construction types, the comparable 35 items out of the 80 actual work cost items applied to 5 sites were compared to the unit price of the standard quantity per unit in March 2011, which was the approximate standard. Actual construction rate of the 7 items in the category of landscape sector was 104.86% for each item and 92.09% as a total construction cost. The high actual construction rate was caused by the high rate of seed spray depending on the status of applying rocks. However, there were more fundamental reasons for the cost generated from aslope treatment for grass and seed spray. So, it requires more detailed regulations on the modification factors for each soil type, the standard and needs to improve theillogical standard quantity per unit system. Actual construction rate of the 35 items in the applied sectors of civil engineering and architecture was 78.65% for each item and 71.31% (70.17%) as a total construction cost. This shows that actual unit cost cannot reflect actual cost structurally and standard quantity per unit system lacks practicality in terms of construction due to thelabor force. 85.1~91.2 % actual construction rate announced by the Ministry of Land and Maritime Affairs referred to the newly switched items. So the result was estimated as actual construction rate. This requires supplementation after verification in order to make the actual work cost produce at a proper rate. Also, standard quantity per unit system needs complementation with these actual data and so on.

Ripple Effect Analysis of Construction Standard Unit Price in Public Construction (공공건설공사 표준시장단가 적용 파급효과 분석)

  • Jin, Zheng-Xun;Baek, Seung-Ho;Lee, Ju-Hyun
    • Journal of the Korean Society of Industry Convergence
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    • v.25 no.6_3
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    • pp.1207-1219
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    • 2022
  • 「Act On Contracts To Which The State Is A Party」 stipulates that the "Construction Standard Production Rate" and "Construction Standard Unit Price" be used as the criteria for determining the estimated price of construction works performed by public institutions. In this regard, issues such as the application scope of the Construction Standard Unit Price, and the effect of budget reduction continue. However, due to the lack of quantitative data on the actual application of Construction Standard Unit Price, it is difficult to objectively evaluate various issues. In order to prepare data for objective evaluation of the Construction Standard Unit Price, this study analyzed the ripple effect of applying the Construction Standard Unit Price based on the bill of quantity. As a result of the analysis, the Construction Standard Unit Price ripple effect in the civil engineering part was 9.2%, and it was analyzed that there was a ripple effect of about 1.9% based on the civil engineering direct cost. In the construction part, the ripple effect was analyzed to be relatively high at 17%, but it was found to have a ripple effect of about 3% in the construction direct cost. Based on the total direct cost, the ripple effect was calculated as 2.2%. Based on the analysis results, it is possible to evaluate the effect of applying the Standard Market Unit Price, and it is expected to be used as basic data to solve issues. As a future study, it is necessary to additionally analyze the ripple effect by Standard Market Unit Price application range (over 10 billion, over 20 billion won, etc.) and delivery system type (comprehensive evaluation, qualification examination, technical bidding, etc.). In addition, it is necessary to study the appropriate ripple effect of the Standard Market Unit Price.

The Estimate of the Living Cost for the elderly Couple (노인부부가계를 위한 노후 월평균 생계비 산정 - 최저생계비, 표준생계비, 유락생계비의 산정 -)

  • 이선형;이연숙
    • Journal of the Korean Home Economics Association
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    • v.40 no.4
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    • pp.139-152
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    • 2002
  • This study was performed to estimate living cost for the elderly couple living in a city in Korea. Living cost means expenditure per month for elderly couple. It was assumed that the elderly couple will need different living cost according to their circumstances. The circumstances are health status, retirement status, and the level of living they want. The subjects were the elderly couple households over the age 65 of household head. Total number of subject was 1,649 households. Used data was Annual Report surveyed by National Statistical Office on the Family Income and Expenditure. Analysis of data was done through frequency, percentage, means, median using SAS Program. The results of this study were as follows: Their standard living cost was 844,980 won by pure relative standard line and 842,300 won by quasi relative standard lines. And minimum living cost was 713,400 won by the former, by the latter was 557,600 won (3/2 of median). And abundant Living cost was 1,068,020 won by the former, by the latter 1,263,450 won. The living cost of elderly households was about 81-83%, comparing with non-elderly households. Among the item of expenditure, the proportion of housing and medical care cost was larger than any other items.