• Korean Journal of Organic Agriculture
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• v.29 no.3
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• pp.285-300
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• 2021

On January 1, 2020, the liquor tax for beer and takju was reorganized from the ad valorem tax to the specific tax. The purpose of the reorganization of the liquor tax announced by the National Tax Service is to improve the quality of the liquor and to resolve unreasonable discrimination between domestic and imported liquor. However, it is necessary to determine whether the National Tax Service's standard for levying the liquor tax is appropriate for the purpose. In this study, the change in the liquor industry is estimated due to the reorganization of the liquor tax using Hicks net price elasticity. In addition, the specific tax for each of the liquors and the alcohol content derived from the social cost minimization model is compared. The main findings are as follows. First, when the liquor tax of beer and takju is converted to the specific tax, social costs increase, and social welfare decrease. Second, if all the liquors are converted to the specific tax, social costs decrease. Third, when comparing specific tax by each of the liquors and the alcohol content according to the social cost minimization model, The specific tax by alcohol content can be considered more appropriate in terms of social cost and the stakeholders in the liquor industry.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2004.05a
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• pp.113-117
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• 2004

We need the contingency cost in order to deal with the uncertainty to be accompanied inevitably at the construction and an every kind risk not to forecast in advance. And also the contingency colt needed for the change order and we need it for reduction of the delay and reduce the trouble between owner and constructor. This study, through checking and analyzing the risk factor, in the step of domestic construction, suggests optimal management reserve to specific business about the contract type and the scale. The main results of this research are summarized as follow. First, I investigated the recognition about the contingency cost, grasped the risk to be happened at the construction step and found out the frequency occurrence, through making up question to engineer are carrying out their job in the domestic construction. Second, I computed optimal contingency cost rate by the statistics investigation, and proposed an improvement plan and problem when compute a contingency cost.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2004.10a
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• pp.1456-1461
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• 2004

Companies of Build-to-Order(BTO) strive to achieve customer responsiveness and cost efficiency simultaneously. The success of BTO depends upon the high volume production based on product plat form and delayed differentiation principle on the one hand, and upon the rapid estimation of delivery and cost for the customer orders on the other hand. Expeditious processing of a specific order requires the rearrangement of production resources and the schedule, which results in increased cost. This paper describes a cost estimation method using activity-based costing depending on the schedule change caused by urgent customer orders.

• Corrosion Science and Technology
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• v.7 no.5
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• pp.252-258
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• 2008

The Committee on the Cost of Corrosion in Japan was organized in 1999 jointly by the Japan Society of Corrosion Engineering (JSCE) and the Japan Association of Corrosion Control (JACC). Corrosion cost as of FY1997 was estimated based on the Uhlig and Hoar methods similarly to that conducted in 1974. The estimated corrosion cost of 1997 was compared with that reported for 1974 with speculation on the change in industrial environment. The overall costs estimated by the Uhlig and Hoar methods for 1997 were 3,938 billion yen and 5,258 billion yen, respectively, which were equivalent to 0.77% and 1.02% of the GNP of Japan. The process of organization formation, procedures for analyses and the results of cost evaluation were described by adjusting a focus on transportation industry.

• Journal of Forest and Environmental Science
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• v.23 no.1
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• pp.21-28
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• 2007

In my study, I analysed and criticised the change of applied works based on a design drawing of a private forest road in Chungchengnam province from 1990 to 2003. The aim of this study is to obtain the fundamental resources for establishment the green forest road which is environment friendly. Working expenses of forest road was gradually increased by a business year. In particular, the working expenses dramatically increased in 1999-2000. In change rate of cost of construction by works, earth work rate of the cost of constructions was declined: from 25.4% in 1990-1999, to 18.5% in 2000-2003. However, the total cost of the construction of slope protection work and structural work increased. Nevertheless the rate of the cost of constructions are not increased where as the earth work rate of the cost of constructions were reduced. The rate of the price construction materials and the cost of construction was the main causes which was led by the extension of the standard requirement of applied work and the increase of the materials of applied work. In other word, materials of structural work and slope protection work increased. If the increase of the cost of construction has seem through the increase of contractual materials and extension of the standard requirement would led to weak competitiveness of forest road. Therefore, diverse method of constructions need to apply and a new method should be developed.

• Industrial Engineering and Management Systems
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• v.9 no.2
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• pp.107-120
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• 2010

In today's uncertain economic environment, the evaluation of safety for investment alternatives is of practical importance in manufacturing companies. This paper examines a method of quantitatively evaluating profitability and risk for multiple alternatives using the total-cost unit-cost domain. The paper assumes such factors as unit sales price, sales and production volume, unit variable cost, fixed cost, and yield for each alternative. The paper incorporates the relationship between production capacity and demand, distinguishing between cases of production capacity surplus and shortage for each year over the entire planning horizon. The paper investigates the case in which the values of each factor independently move in the direction of decreasing profit each year, and clarifies the procedure of comparing safety among multiple investment alternatives on a single consolidated total-cost unit-cost domain. The difficulty of the problem lies in the method of consolidating multiple total-cost unit-cost domains into a single domain since the combination of years of capacity surplus and shortage depends upon the change values in each factor under consideration. A systematic method of evaluating profitability as well as risk is presented, and the validity of the proposed method is verified using a numerical example.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.188-195
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• 2022

Although issuing change orders is a common practice in the construction phase of any project, non-structural utility subcontractors are struggling and seek to find a way to reduce change orders. Therefore, this paper presents the analysis results on change orders to cultivate possible suggestions and solutions on how to reduce or minimize change orders in mechanical, electrical, and plumbing (MEP) works. Change orders in non-structural utility works are analyzed based on six categories such as rerouting and change of location, changes in weight, rejected design by Office of Statewide Health Planning and Development, District Structural Engineer, or the Structural Engineer of Record, unforeseen conditions, changed equipment, and owner-initiated change. The analysis findings showed that rerouting and changing location is the most significant cause, followed by unforeseen conditions. The results not only contribute to the existing body of knowledge on change order research area, but also help MEP contractors reduce the time and cost of change orders.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.215-224
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• 2022

This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

• Journal of Korean society of Dental Hygiene
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• v.20 no.5
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• pp.707-716
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• 2020

Objectives: This study aims to provide basic data for high-quality dental services. In addition, we will promote the operation of preventive dentistry that implements preventive measures. It was conducted to study the change of patient's treatment behavior and treatment cost due to the discontinuation of preventive dentistry in university dental hospitals. Methods: This study collected data using the integrated medical information system of the C University Dental Hospital. From September 1, 2017 to August 31, 2019, data were analyzed using frequency, percentage, mean, standard deviation, chi-square test using SPSS version 24.0 statistical program, and T-test. Results: There was a significant difference in the number of preventive dental treatment cases from 58.3% of preventive dental operation periods to 41.7% of preventive dental operation periods. As a result of comparing the medical expenses, the total medical expenses during the preventive dental operation period decreased from 521,308,872 won to 379,724,995 won during the discontinuation period, 141,583,877 won. The number of medical treatments by treatment behavior decreased 3,835 (28.4%) from a total of 13,520 preventive dental operation periods to 9,685. Conclusions: This study is meaningful as the first study to confirm the change in the treatment behavior and the change in the cost of treatment due to the discontinuation of the operation of preventive dentistry at university dental hospitals. In conclusion, it is thought that there is a possibility of the lack of accessibility and the limitation of professional preventive care due to the discontinuation of preventive dentistry.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.401-404
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• 2015

Demand on free-form buildings is gradually increasing, yet owing to the difficulty of production-installation work, several problems occur in the construction phase upon construction of a building, including the increased cost and construction duration, and reduced constructibility. To solve these problems, a techonology to produce FCP using a CNC(Computerized Numeric Control) machine is developed. The technology is that the information of designed free-form buildings to the CNC machine is transferred, and the transferred information is used for RTM(Rod-Type Mold, the mold shaped by back-up rods) and PCM(Phase Change Material) shaping, and the shaped RTM and PCM have the role of molds to produce FCP. Construction duration and project cost are limited in building sites, so the efficiency of processes like production-installation of FCP for application of the technology is significant. Since it is almost impossible to change the production-installation process at the construction phase when they are established, process should be deliberately decided. Therefore, the purpose of the study is to propose a production-installation simulation model of free-form concrete panels, in aspect of PCM. This paper is establishing the process for production-installation of FCP, estimating time required by each construction type and proposing a time simulation model that changes according to various constraints based on the analyses. With the time simulation model, it will be possible to build a cost model and to review the optimal construction duration and project cost.