• Journal of the Korean Professional Engineers Association
• /
• v.39 no.4 s.187
• /
• pp.38-41
• /
• 2006

Value Engineering(VE) is the systematic activity to make a Alternatives for user's needs with an access by function analysis, creative thoughts, and the lowest life cycle cost. However, the current activity called VE is to make a Alternatives by experience and to make a report in similar to VE format. The right understanding of the concept and the process of VE is required for more effective Alternatives and VE activity with reliability.

• Proceedings of the Safety Management and Science Conference
• /
• 2005.05a
• /
• pp.171-175
• /
• 2005

본 연구에서는 ABC(Activity-Based Costing),활동기준원가를 설명하고, 한 업체를 대상으로 Cost structure를 파악하여,$Z_{abc}$ (ABC=based objective function value)를 최대화 하는 값을 찾아 이익을 최대화 시켜 기업가치를 향상시키고자 모형을 설계한다. 이를 위해 변수를 결정하고, 제약을 설정하게 된다. 이를 통해 수학적 모형을 완성 시뮬레이션을 통한 이익을 최대화 시키는 활동원가의 활동들을 규명한다.

• Journal of KIISE:Computing Practices and Letters
• /
• v.7 no.4
• /
• pp.359-371
• /
• 2001

Project scheduling under resource constraint conditions have contained to many uncertain factors and it is perfonned by human experts. The expert identifies the activities of the project, decides the precedent relationships between these activities, and then construct the schedule using expected activity's duration. At this time, most of the scheduling methods concentrate on one of scheduling factor between activity duration and cost. And the activity duration, which is the most important factor in scheduling, is decided by heuristic of expert. Therefore it may cause uncertainty of activity duration decision and the use of this activity duration may increase the uncertainty of constructed schedule. This paper proposes Fuzzy-MOEH scheduling algorithm, which is the aggregation of the fuzzy number for deciding activity duration and applies the cost function for solving the problems of previous scheduling methods. This paper also analyze the utility and property of Fuzzy-MEOH algorithm through the comparison between Fuzzy-MEOH algorithm and existing MEOH algorithm.

• Journal of the Korean Operations Research and Management Science Society
• /
• v.36 no.1
• /
• pp.69-84
• /
• 2011

In this study, based on the principal-agent paradigm, we investigate a joint cost reduction activity in a buyer-supplier supply chain where a buyer motivates its operations department and a supplier to reduce the supply chain's production cost. We construct a benefit-sharing model based on the target cost scheme, a basic philosophy in practice which has not been explored in previous studies. The model also incorporates various supply chain issues such as the cooperation of multiple agents, the opportunity loss, and the degree of strategic relationship between the buyer and the supplier. Based on the analysis of the principal-agent model, we investigate the benefit-sharing rule to control agents' actions, and we also provide important managerial implications into supply chain practices via extensive comparative static analyses.

• Journal of the Korea Safety Management & Science
• /
• v.8 no.3
• /
• pp.125-141
• /
• 2006

If do not become whole optimization because enterprise's individual enterprise internal determinate improvement effort is associated with activity in enterprise SCM, competitive power can not but be extremely limited the result. Therefore, to spur in hidden cost's discovery and logistics' optimization is actuality. In this paper, as long as it is by logistics cost except empty driving if reverse logistics happens in distribution channel progressing, logistics reverse logistics' hidden cost through model that do minimization profit of logistics to look for plan that can do maximization try. Finally, is based on dual of distribution cost and profit of logistics and reverse logistics and achieves Pull, optimal system modeling that use Push system and gropes method of effective logistics cost.

• Journal of the Korean Society for information Management
• /
• v.30 no.1
• /
• pp.151-178
• /
• 2013

This study aims to propose a lifecycle cost model for electronic records & archival management. For this purpose, the study identified cost elements based on analysing public records & archival management activities and proposed cost factors for management by applying data gathered from records centers & archives. The study employed various methods: desk research, activity analysis, a cost information survey and interviews with experts in digital preservation, and records/archival management. The study made the first step to the cost studies in electronic records management in Korea. It is expected to update the CoMMPER model and redefine activities of electronic records management. Further case studies based on the model is required.

• Journal of Construction Engineering and Project Management
• /
• v.1 no.1
• /
• pp.37-43
• /
• 2011

Labor productivity is a significant factor associated with controlling time, cost, and quality. Many researchers have developed models to define methods of measuring the relationship between productivity and various parameters such as the size of working area, maximum working hours, and the crew composition. Most of the previous research has focused on estimating productivity; however, this research concentrates on estimating labor productivity and developing time and cost data for repetitive concrete pouring activity. In Korea, "Standard Estimating" only entails the average productivity data of the construction industry, and it is difficult to predict the time and cost spent on any particular project. As a result, errors occur in estimating duration and cost for individual activities or projects. To address these issues, this research sought to collect data, measure productivity, and develop time and cost data using labor productivity based on field conditions from the collected data. A probabilistic approach is also proposed to develop data. A case study is performed to validate this process using actual data collected from construction sites. It is possible that the result will be used as the EVMS baseline of cost management and schedule management.

• Health Policy and Management
• /
• v.10 no.4
• /
• pp.116-143
• /
• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• The Journal of Korean Institute for Practical Engineering Education
• /
• v.2 no.1
• /
• pp.146-153
• /
• 2010

The physics theory applied to the elliptical health trainers can be a good example in engineering education. From the point of view of the physics education the measurement of mechanical and thermal energy expenditure in elliptical trainers can be related to the muscle activity, quantity of motion, and metabolic cost. We realized that the low speed training is effective for high basal metabolism due to increasing the muscle activity even if the high speed training is effective for training down. Elliptical Trainer may provide an effective oxygen exhaustion and thus effective training down. However, the metabolic cost does not have much relation to the amount of training under the high speed of trainer.

• Journal of Korean Academy of Nursing
• /
• v.43 no.4
• /
• pp.507-516
• /
• 2013

Purpose: The purpose of this study was to use cost-benefit analysis of activity to clarify the economic effect of prepared nurses versus atmospheric environment managing engineers as healthcare managers. Methods: For the study 111 workplaces were surveyed, workplaces in which nurses or atmospheric environment managing engineers were employed as healthcare managers. The survey content included annual gross salaries, participation in external job training, costs in joining association covered by the company, location and year of construction of the healthcare office, various kinds of healthcare expenditures, costs in operating healthcare office, health education, and activity performance in the work of environment management. Results: In the case of the healthcare manager being a nurse, benefit was larger than input costs at a ratio of 2.31. On the other hand, in the case of healthcare manager being an atmospheric environment managing engineer, input costs were larger than benefits (benefit-cost ratio 0.88). Conclusion: Results indicate that nurses are an effective healthcare human resource and can offer good quality healthcare service. Therefore companies should hire nurses and actively promote the economic efficiency of nurses in workplace.