• 기술혁신연구
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• 제8권1호
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• pp.173-195
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• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2006년도 정기학술발표대회 논문집
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• pp.444-447
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• 2006

건설 프로젝트가 성공적으로 수행되기 위해서는 각종 제반 관리업무가 상호 밀접한 관계성을 유지하면서 프로젝트를 수행해야한다. 이중 공정관리는 인력, 자재, 장비, 원가 등 여러 가지 건설공사에 필요한 자원에 대한 관리업무를 시간적인 흐름 속에서 모델화 시킨 것으로, 공정관리의 원활한 수행은 프로젝트의 성공에 직접적인 영향을 주게 된다. 현행 공정관리 업무 프로세스에서 공사기간의 산정시 가장 중요하게 고려해야 할 점은 작업의 생산성은 투입되는 자원의 양과 질에 의해서 영향을 받으며, 이러한 자원의 특성은 투입비용으로 나타나게 된다는 것이다. 본 논문의 목적은 현장에서 사용되는 인력과 장비 등 자원투입 비용을 중심으로 생산성을 분석하고, 보다 현실성 있게 생산성 테이터를 공정계획의 수립시 작업기간 산정에 활용하는 방안을 제시하는 것이다. 본 연구에서 작업비용은 투입자원의 가격을 기준으로 산정했으며, 투입자원 비용과 작업량을 비교 ${\cdot}$ 검토하여 소요되는 작업기간을 예측한다. 이와 같은 공정데이터의 활용은 데이터베이스를 기반으로 하는 공정관리의 전 단계로써 자원투입 비용을 고려한 공정관리 방안을 제시하고, 이에 대한 타당성을 검토했다.

• 대한안전경영과학회지
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• 제17권1호
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• 대한간호학회지
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• 제22권2호
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• pp.185-206
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• 1992

In this study nursing activities were examined to determine the nursing cost. A professional nursing group developed a tool for the investigation. 128 nursing activities were identified by the tool in 16 nursing care areas as referenced in the literature. Each activity was examined for four essential factors to define nursing cost ; time consumed for the care, level of professional skill, degree of independency and performer of the care. The activity was rated by a five point Likert scale. This investigation was conducted with the nursing staffing working in the 21 university hospitals in Korea and having more than four years experience especially in medical or surgical wards. The participating nursing staff were screened on the basic of the recommendation of the nursing director. The data were gathered from June 12th to August 12th, 1989. All the data were analyzed for mean, standard deviation, percent, and correlation coefficients between items. The results are summarized as follows : 1. Direct nursing care was classified into 16 large areas and 128 small activities. 2. No significant correlation was found between the study items of each activity. 3. Among 128 nursing activities, Those performed less than 50% of the time by a nurse were excluded from the nursing cost. Also excluded activities which were given less than 9 marks in all three items, time consumed, level of professional skill, and degree of independency. As a result, 83 activities in 14 nursing care areas were selected for the proposal to estimate nursing cost.

• 산업경영시스템학회지
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• 제24권63호
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• pp.89-99
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• 2001

This paper proposes assessment of quality management activities based on cost of quality. Cost of quality is considered prevention cost, appraisal cost, internal failure cost, external failure cost in this paper. This paper shows quality cost magement system in thermal power site devision according to activity analysis. Cost of quality in power industries provides a valuable method of both proving the need for improvement and giving a starting point for projects.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2002년도 학술.기술논문발표회
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• pp.123-131
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• 2002

Recently our government operates earned value management system (EVMS) for improving work management system of the construction projects over specific scale. The EVMS is based on the integrated management between construction cost and schedule, the existing systems, however, are focused on the cost management by using wort quantity. This study suggests a work management mode1 to integrate construction cost with activity information. The model introduces a work task concept as a tool that can connect construction cost to activity information. The suggested model in this study is verified by using actual data for the applicability to practical construction projects.

• International Journal of Railway
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• 제3권1호
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• pp.28-33
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• 2010

The research is to develop cost methodology to support railway managers for identifying principles, tools and methods of activity based management correctly and precisely, and can be useful and effective for managers for realizing their goals. The research result a ministry can be suitable guideline in terms of how to execute activity based management. Since in this research, main and secondary activities are studied completely in the Railway organization, it can be an explanatory research. The research population is headquarter managers and experts of railway organization and the sampling procedure is goal-oriented and judgmental. 74 people were selected by using a formula. All hypotheses were tested in 95% significance level. Meanwhile a proposed process of applying. activity based management was offered.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.256-261
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• 2011

Labor productivity is a significant factor related to control time, cost, and quality. Many researchers have developed models to define method of measuring the relationship between productivity and various constraints 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 contains the average productivity data of the construction industry, and it is difficult to predict the time and cost of any particular project; hence, there are some errors in estimating duration and cost for individual activity and project. To address these issues, this research collects data, measures productivity, and develops 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 and it is possible that the result will be used as the EVMS baseline of cost management and schedule management.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.468-473
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• 2011

The goal of a project manager is generally to minimize the cost of the project and also to cope with uncertainty. This paper deals with the problem of project scheduling a set of activities satisfying precedence constraints in order to minimize the sum of the costs associated with the starting times of the activities in the network with imprecise activity durations, represented by means of interval or fuzzy numbers. So far this problem has been completely solved by several authors when the activities durations have crisp values. However, they do not consider the imprecision in activity durations in their models. Here the framework of possibility theory is proposed to solve this problem. In fuzzy arithmetic, usually, the interval calculations are used for the aim of complexity reduction and simplification. Thus the case of interval-valued durations is first addressed, and then extended to fuzzy intervals. A numerical example is used to illustrate the developed concept.

• 지능정보연구
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• 제14권1호
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• pp.117-129
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• 2008

현실세계의 복잡한 스케줄링 문제를 해결하기 위하여 AI기반의 비용기반 휴리스틱 방법들이 많이 제시되어 왔다. 하지만 다양한 작업(job)을 대상으로 하는 작업간 비용 전파 알고리즘(CPA)에 관한 연구는 부족한 상황이다. 그러한 CPA없이 스케줄링을 한다는 것은 지역적이고 불충분한 정보에 기반하므로 전체 비용을 최소화 하는 목적을 달성하는데 많은 어려움이 있었다. 전체 비용을 최소화 하기 위하여는 작업내 CPA와 작업간 CPA, 두 종류의 CPA가 필요하다. 작업내에서 변화가 생긴 비용에 관한 정보는 작업간 CPA를 통하여 연결된 이웃 작업으로 전파된다. 작업내 CPA는 이전 연구 [7] 주제이고, 이번 연구에서는 작업간 CPA와 이러한 비용 정보를 기반으로 전체 비용을 최소화 하는 비용기반 휴리스틱 스케줄링 기법을 제안한다. 즉, 이번 연구에서는 탐색 과정에서 각 activity의 비용 함수를 만들고 개선하는 작업간 CPA를 개발하고, 비용 정보를 일시적인 제약조건하의 전체 네트워크에 전파하는 방법을 개발하였다. 이러한 비용 전파 알고리듬을 이용함으로써 전체 스케줄링 비용을 최소화하는 다양한 비용기반 휴리스틱 기법들을 제시하였다.