• 제목/요약/키워드: Cost Allocation

검색결과 603건 처리시간 0.028초

입지선정비를 고려한 입지-배정 문제에 관한 연구 (A study on Location-Allocation Problem with the Cost of Land)

  • 양병학
    • 한국국방경영분석학회지
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    • 제25권2호
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    • pp.117-129
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    • 1999
  • We consider a Location-Allocation Problem with the Cost of Land(LAPCL). LAPCL has extremely huge size of problem and complex characteristic of location and allocation problem. Heuristics and decomposition approaches on simple Location-Allocation Problem were well developed in last three decades. Currently, genetic algorithm(GA) is used widely at combinatorics and NLP fields. A lot of research show that GA has efficiency for finding good solution. Our main motive of this research is developing of a GA in LAPCL. We found that LAPCL could be reduced to trivial problem, if locations were given. In this case, we can calculate fitness function by simple technique. We propose fourth alternative genetic algorithm. Computational experiments are carried out to find a best algorithm.

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Redundancy Optimization for the Mixed Reliability System

  • Sok, Yong-U
    • 한국국방경영분석학회지
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    • 제26권2호
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    • pp.143-158
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    • 2000
  • This paper deals with the problem of redundancy allocation for the mixed reliability system in an optimal way. Two kinds of the reliability system are considered for optimal allocation of parallel redundancy. The problem is approached as the optimization problems using th standard method of dynamic programming(DP). The algorithm for solving the optimal redundancy allocation is proposed and then the DP algorithm is applied to two numerical examples such as maximization of reliability subject to an allowable cost-constraint and minimization of the total cost subject to the specified minimum reliability-constraint. A consequence of this study is that the developed computer program package can be applied to the optimal redundancy allocation for the mixed reliability system.

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환경기초시설의 지자체간의 협력적 운영을 위한 합리적 비용배분: 하수처리장사례를 중심으로 (Cost Allocation among Local Governments for Environmental Infrastructure: A Case Study of Sewage Treatment Plant)

  • 김종원;한동근
    • 한국수자원학회논문집
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    • 제47권7호
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    • pp.629-641
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    • 2014
  • 본 연구의 핵심은 다양한 환경기초시설, 치수관련 시설물 등의 지자체별 개별적 건설과 운영에 따른 예산의 낭비와 비효율적 운영을 지양하는데 있다. 다음으로는 인접 지자체간의 협력적 운영을 통하여, 저출산 고령화 시대에 맞는 수자원시설의 효율성을 강화하여 규모의 경제를 달성하는 방안을 찾는데 있다. 지자체간의 협력을 유도하기 위해서는 관련시설의 투자비용의 합리적 배분이 필요하다. 이러한 합리적 비용배분의 방법으로 비례법, 샤플리방법, 분리비용잔여편익 산출법 등을 제안하고 있다. 지자체별로 건설 중인 하수처리장시설을 사례대상으로 하여 구체적인 적용방법을 제시하고 있다. 본 연구결과의 정책적인 시사점으로는 합리적 비용배분을 통하여 관련 지자체간의 갈등을 사전에 차단하는 동시에, 정부의 환경기초시설에 대한 지자체별 국고보조 방식보다는 유역의 협력적 예산으로 전환하는 것도 바람직한 정책으로 판단된다.

거래비용을 고려한 기업 간 공유경제에서의 이익 배분 방안 (A Method of Profit Allocation for Sharing Economy among Companies Considering the Transaction Costs)

  • 김두환;이강배
    • 한국산업정보학회논문지
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    • 제20권4호
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    • pp.111-126
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    • 2015
  • 최근 많은 기업들이 협력을 통하여 투자비용과 위험은 분산시키고, 자원과 이익을 공유하여 경쟁력 강화를 시도하고 있다. 기업 간 공유경제는 기업 간 협력의 한 형태로 기업이 보유하고 있는 유휴자원을 공유하여 그 효용을 높이는 경제적 활동이다. 다양한 이해관계자가 참여하는 기업 간 공유경제에서는 이익의 명확한 배분 방안이 있어야 한다. 따라서 본 연구에서는 기업 간 공유경제를 위한 연합 구성시 발생하는 거래비용을 적용할 수 있는 MST(Minimal Spanning Tree) 방법, 각 참가자들이 주도하여 발생하는 거래비용의 평균, 참가자 간 발생하는 거래비용에 대하여 샤플리 밸류 적용의 3가지 방법을 제안하였다. 또한 협조적 게임이론에 근거한 이익 배분 방법인 이익 균등배분(Equal distribution of gain), 이익 비례배분(Proportional distribution of gain), 샤플리 밸류(Shapley Value)에 거래비용을 적용한 이익 배분 방안을 제시하였다.

운송비 기반 배차계획 시스템에 관한 연구 (A Study of the Vehicle Allocation Planning System based on Transportation Cost)

  • 강희용;김정수;신용태;김종배
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2014년도 춘계학술대회
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    • pp.319-322
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    • 2014
  • 최근 인터넷이 활성화 되면서 물류기업의 수 배송 물량이 증가하고 있으나, 제한된 차량과 차주를 확보하는 것이 용이하지 않기 때문에, 수 배송 업무의 합리화는 국내 기업들의 물류관리에서 가장 중요한 과제 중의 하나이다. 이에 따라, 차주와 차량의 효율적 배차 계획 수립을 위해 차량경로 문제와 차량일정계획문제를 해결하기 위한 많은 연구가 있었다. 그러나, 매일 변동하는 교통상황과 세밀한 지리적인 조건을 반영하기 어렵고 지점수가 많아질수록 방대한 크기의 데이터베이스 구축이 필요할 뿐만 아니라 계산시간의 증가로 인한 비효율성이 야기될 수 있다. 본 논문에서는 다양한 제약조건을 가지는 3PL 물류업체의 운송비용에 따른 배차계획 문제를 다루며, 문제 해결을 위해 배차 정보 구축과 운송비용을 고려한 배차 알고리즘을 제안하고 이를 물류업체에 적용한 실험 결과를 제시하였다. 개발된 운송비 기반 배차시스템을 적용해 본 결과 차주의 기존 운송비 수익이 평균 11% 상승하였다.

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Factors Affecting Responsibility Accounting at Public Universities: Evidence from Vietnam

  • NGUYEN, Ngoc Tien
    • The Journal of Asian Finance, Economics and Business
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    • 제7권4호
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    • pp.275-286
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    • 2020
  • The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

화물의 인도시기를 최우선으로 하는 배선문제 (Optimum Allocation of Ships Emphasizing the Cargo Delivery Time)

  • 이중우;양시권;이철영
    • 한국항해학회지
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    • 제5권1호
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    • pp.1-23
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    • 1981
  • As far as transportation problems are concerned, the minimization of transportation cost is the most prevailing object. But in some cases, the cargo delivery time is the utter problem rather than the cost. For instance, we may imagine the case that the delivery of the construction materials is delayed behind the schedule and this makes the construction cost increased because of idle time of other materials and man power, in addition to the indemnity. Therefore the allocation of ships, in marine transportation which is now the main route of overseas trade, to the needed area on the required time is to be appropriately performed. However, there are several restrictions for cargo delivery to meet the demand, such as ship's size, number to be employed and cargo handling capacity of the ports, etc. And there are some other factors to be considered, that is, the degree of necessities of commodities, on their kinds, amount, and the time of arrival, etc. This paper deals with the problem of optimum allocation of ships emphasizing the cargo delivery time adopting Linear Programming technique with those cargo delivery restrictions and factors transformed by introducing the multi-speed conception, the conversion of multi-commodity to a single commodity, allowable delivery time, weight penalty number and nominating priority. This paper presents a case of optimum allocation of ships in the light of cargo delivery time for a construction company which has two different construction places and analyzes the result. This study will give a planner a good tool for optimum planning of maring transportation and be used for decision of schemes.

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Delivering IPTV Service over a Virtual Network: A Study on Virtual Network Topology

  • Song, Biao;Hassan, Mohammad Mehedi;Huh, Eui-Nam
    • Journal of Communications and Networks
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    • 제14권3호
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    • pp.319-335
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    • 2012
  • In this study, we design an applicable model enabling internet protocol television (IPTV) service providers to use a virtual network (VN) for IPTV service delivery. The model addresses the guaranteed service delivery, cost effectiveness, flexible control, and scalable network infrastructure limitations of backbone or IP overlay-based content networks. There are two major challenges involved in this research: i) The design of an efficient, cost effective, and reliable virtual network topology (VNT) for IPTV service delivery and the handling of a VN allocation failure by infrastructure providers (InPs) and ii) the proper approach to reduce the cost of VNT recontruction and reallocation caused by VNT allocation failure. Therefore, in this study, we design a more reliable virtual network topology for solving a single virtual node, virtual link, or video server failure. We develop a novel optimization objective and an efficient VN construction algorithm for building the proposed topology. In addition, we address the VN allocation failure problem by proposing VNT decomposition and reconstruction algorithms. Various simulations are conducted to verify the effectiveness of the proposed VNT, as well as that of the associated construction, decomposition, and reconstruction algorithms in terms of reliability and efficiency. The simulation results are compared with the findings of existing works, and an improvement in performance is observed.

서비스 고정비용을 고려한 복수제품 품질시스템의 설계 (Design of A Quality System for Multi-Products with the Fixed Costs for Products Servicing)

  • 김성철
    • 한국경영과학회지
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    • 제29권4호
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    • pp.61-72
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    • 2004
  • In this paper, we design sampling inspections and service capacities simultaneously for multi-products. Particularly, we extend Kim(2003) by introducing the fixed cost of providing services. We show that, due to the fixed cost considered, the cost function of a product is no longer linear or convex in terms of the level of service provision, and the total inspection is prefered to the small level of service capacity which results in high burden of the fixed cost. And we develop a simple framework to deal with this joint design problem for a product. Also we consider the problem of allocating the given number of the total service capacities among products. A dynamic programming algorithm is developed to determine the optimal allocation which minimizes the overall total cost of the system and the optimal allocation can be obtained with the considerably smaller computations than the total number of possible allocations. The results can be used to support planning decisions and to aid the joint design of inspections and service capacities for products.

가입자 통신망을 위한 대역 할당 알고리즘 성능 분석 (Performance Evaluation of a Bandwidth Allocation Algorithm of E-PON)

  • 주운기;이상우;김찬;권율
    • 한국경영과학회:학술대회논문집
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    • 한국경영과학회 2005년도 추계학술대회 및 정기총회
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    • pp.361-364
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    • 2005
  • As increasing the Internet traffic, many researches on access network are reported for end-to-end high-speed broadband network, where E-PON(Ethernet-Passive Active Network) is one of reasonable candidate fur the network with respect to cost and bandwidth utilization. For the high-speed access network, E-PON need an efficient bandwidth allocation method. This paper suggests a WFA(Water-Filling Allocation) algorithm for the efficient bandwidth allocation with various simulation test.

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