• Journal of Technology Innovation
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• v.25 no.2
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• pp.153-179
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• 2017

Korean government has granted fixed indirect cost rates to several exceptional R&D programs which is lower than the predetermined rate by the government. It has been needed to evaluate the validity of exceptional R&D programs and determine the optimal indirect costs rate of the programs. This study analyzes the cost structure and explores drivers of indirect costs of exceptional R&D programs and evaluates the validity of current indirect costs rates. Finally, we propose the formulas for indirect costs rates of exceptional R&D programs. We analyze the cost structure of the exceptional R&D programs. Equipments and material costs are 50% in infra building program. Scholarship to students is 43% in HRD program. Equipments and material costs are 50% and R&D activity costs are 31% in international R&D program. Main cost components of evaluation program are salary(37%), R&D execution costs(21%) and R&D activity costs(19%). We propose three formulas of indirect costs for exceptional programs. 1) The cost items with exceptionally large amount are excluded in the base of formula for indirect costs. 2) Fixed indirect cost rate is applied for specific R&D programs. 3) Upper bound is set for the cost items with exceptionally large amount in the calculation of indirect costs rate. Our proposal is expected to contribute to the improvement of the efficiency of national R&D programs.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2013.10a
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• pp.679-687
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• 2013

• Journal of Korea Technology Innovation Society
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• v.21 no.1
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• pp.420-453
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• 2018

In the growth of the government's investment in national R&D project and the abuse of research expense, an effective control and management mechanism is strongly demanded. However, an excessive regulation might hinder the R&D performance, which also endangers the underlying objective of R&D policy. Especially, an excessive regulation on the R&D expenditure may damage the SMEs (Small and Medium sized Enterprises) where securing an adequate level of R&D funding is vital. This study investigates the R&D funding and R&D performance of SMEs participating in the national R&D project by using fixed effect panel model. As a result, this paper reveals the effectiveness of 'Government R&D subsidy'. However, that of 'private R&D fund' is not supported strongly. Also, this paper empirically demonstrates the efficiency of both 'Government R&D subsidy' and 'Private R&D fund' as the R&D costs are spent discretionarily (as the degree of 'Indirect Cost Ratio' increases). Especially, the effectiveness of 'Private R&D fund' can be moderated by 'Indirect Cost Ratio'. On the basis of the conclusions, this paper draws an implication that can increase R&D performance of SMEs through the interactions of manifold administrative values (i.e. effectiveness, efficiency and responsibility).

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2003.11a
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• pp.636-641
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• 2003

The purpose of this study is to analyse the ratio of cost object in terms of the disposal cost estimation. According to the results, the ratio of operating cost is the most significant object in total cost. There are a lot of differences between the disposal costs and product costs in view of their constituents. While the product costs may be classified by the direct materials cost, direct manufacturing labor cost, and factory overhead, the disposal cost factors should be constituted by the technical factors and the non-technical factors.

• Proceedings of the Korean Information Science Society Conference
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• 2004.10b
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• pp.427-429
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• 2004

진료 및 간호서비스는 다른 제조업과는 달리 무형의 서비스에 대한 간접비의 비율이 두드러지는 특성을 지니며, 이러한 특성으로 인해 의료기관의 전략적 계획수립, 수익성 분석, 경제성 분석, 의료서비스 제공의 질 관리 등의 의사결정에 적극 활용되어야 하는 원가 분석에 어려움을 겪어왔다. 전문 간호 분야인 가정간호는 1회 방문 시에 다양한 활동들이 모여서 가정간호서비스가 수행되므로 가정간호의 원가분석에는 각 행위들이 모인 활동에 대한 분석에 근거한 정확한 원가 정보가 요구되고 있다. 활동기준원가의 기본 요소는 자원, 활동, 자원 동인, 활동 동인, 원가 대상이며 이에 따라 가정간호사업에서 활동기준원가의 각 요소를 정의하고 전통적 원가 계산이 아닌 활동을 중심으로 가정간호사업의 업무 알고리즘을 분석하여 활동기준원가관리시스템을 설계한다. 가정간호사업의 활동기준원가관리시스템은 가정간호의 효율적 운영과 의료기관의 경영 개선과 항께 실질적 원가계산을 통해 정부가 건강 보험 수가를 결정하고, 보험 수가의 적절성을 평가하는데 중요한 기초 자료를 제공하게 될 것으로 기대한다.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2006.11a
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• pp.225-226
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• 2006

본 논문에서는 PWR 사용후핵연료의 처분용기를 원가대상으로 단위당 제조원가를 추정하였다. 추정결과, 처분용기의 내부는 구상흑연주철로 외부는 순동판으로 후판 제작하였을 경우, KDC-1 처분용기의 단위당 제조원가는 약 2억 3천만원으로 추정되었다. 또한 외부용기를 순동 주물로 제조하였을 경우는 단위당 제조원가가 약 2억 1천만원으로 추정되었다. 그리고 외부용기를 후판제작 할 경우, 총 제조원가 대비 각 제조원가의 2대 요소별로 비율을 살펴보면, 직접재료비는 38%, 직접 노무비 50%, 제조간접비 12%로 추정되었다. 따라서 한국형처분장 개념설계에서 36,000tU을 처분하는데 소요되는 처분용기 14,210개중 PWR 처분용기 11,375개를 고려하였을 경우, 처분용기 총 원가는 사용후핵연료 처분 총 원가의 주요한 원가동인임을 확인하였다.

• Korean Journal of Construction Engineering and Management
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• v.6 no.4 s.26
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• pp.80-90
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• 2005

Activity durations retain probabilistic and stochastic natures due to diverse factors causing the delay or acceleration of activity completion. These natures make the final project duration to be a random variable. These factors are the major source of financial risk. Extending the Stochastic Project Scheduling Simulation system (SPSS) developed in previous research; this research presents a method to estimate how the final project duration behaves when activity durations change randomly. The final project cost is estimated by considering the fluctuation of indirect cost, which occurs due to the delay or acceleration of activity completion, along with direct cost assigned to an activity. The final project cost is estimated by considering how indirect cost behaves when activity duration change. The method quantifies the amount of contingency to cover the expected delay of project delivery. It is based on the quantitative analysis to obtain the descriptive statistics from the simulation outputs (final project durations). Existing deterministic scheduling method apply an arbitrary figures to the amount of delay contingency with uncertainty. However, the stochastic method developed in this research allows computing the amount of delay contingency with certainty and certain degree of confidence. An example project is used to illustrate the quantitative analysis method using simulation. When the statistical location and shape of probability distribution functions defining activity durations change, how the final project duration and cost behave are ascertained using automated sensitivity analysis method

• The Journal of Korean Academy of Prosthodontics
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• v.52 no.1
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• pp.18-26
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• 2014

Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.305-310
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• 2001

The purpose of this study is to calculate delay damages for contractors. The study has been performed by investigation of delay cost occurrence status and the analysis of subway construction cases. The results of this study are as follows: 1. Delay cost( 1day) equivalent to $0.005\%$ of total construction cost by analysis case studies. 2. Including bank interest, dealy cost is analysed as the following; $1.1\~9.2\%$ of total construction cost in part extension period, $3.3\~11.0\%$ of total construction cost in total extension period. 3. In comparison between liquidated damages and delay cost, liquidated damages account for average 20.1 times of delay costs. 4. Acceleration cost will be calculate on the basis of delay cost calculation method. In the result of this method, acceleration cost is equal to delay cost at least or must be large than delay cost