• 제목/요약/키워드: Cost Change

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표준단면을 이용한 터널 공사비 예측모델 개발 (II) - 공사비 변동 모델 및 검증 - (A Standard Section-Based Approximate Cost Estimating Model on Tunnel (II) - Cost Variance Index Table and Test -)

  • 조정연;김상귀;김경민;김경주
    • 대한토목학회논문집
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    • 제28권5D호
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    • pp.677-684
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    • 2008
  • 본 연구는 터널공사비 영향요인 분석 결과를 이용하여 터널 공사비 예측에 활용될 수 있는 모델을 제시하였다. 이를 위해 공사비 영향요인의 변화에 따른 공사비 변동 지수표를 구축하고, 이를 바탕으로 사업 환경의 변화에 따른 공사비 추정을 위한 절차를 제시하였다. 또한 최근 수행된 실제 프로젝트를 대상으로 제시된 터널 공사비 추정모델의 적정성을 검증하는 작업을 수행하였다. 표준단면 및 공사비 변동비를 바탕으로 한 공사비 예측에 있어 실제 프로젝트를 통한 검증결과 실제 설계 예정가격과 비교하여 -5% ~ +11%의 범위에서 추정되었다. 제시된 모델은 기획단계에서 사업의 기본적인 조건을 바탕으로 사업비를 추정하고, 설계 및 시공단계에서 설계 대안에 대한 경제성 평가, 설계조건, 지반조건, 시공환경의 변화, 공법, 자재, 장비의 변경에 따른 공사비의 영향을 효율적으로 평가하는데 활용될 수 있을 것으로 기대된다.

Consideration on the Cost of Reusable and Expendable Shipping Container Systems: A Review

  • Kim, Jongkyoung;Twede, Diana;Closs, David
    • 한국포장학회지
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    • 제22권3호
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    • pp.107-117
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    • 2016
  • In order to reduce packaging and logistics costs for any business, it is important to identify opportunities for improvement throughout an entire logistics system including measurement of the performance and cost of packaging. Although the importance of packaging in a supply chain has been recognized by many scholars and experts, the total cost and value of packaging have not been successfully estimated. This paper reviews the recent researches and articles that tried to quantify the value of packaging focusing on the business decision between reusable and expendable shipping container systems. Three key factors such as cost, ownership, and standardization are identified and discussed in terms of impact on supply chain costs and performances. It is important to understand that the decision of a package system can change a logistics activities and even entire logistical system. Hence, the total cost and value of transport packaging should be calculated with understanding of interactions with logistical activities throughout supply chain. Identifying the opportunities and constraints of packaging changes on total logistics cost and activities must be carefully examined before implementation of a packaging system.

항공우주개발 프로젝트에서 개발기간과 비용에 대한 TRL의 영향 분석 (TRL Impact on Development Schedule and Cost in the Aerospace Project)

  • 황형원;김홍래;장영근
    • 한국항공우주학회지
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    • 제40권3호
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    • pp.264-272
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    • 2012
  • 시스템개발 프로젝트에서 기술성숙도(TRL; Technology Readiness Level)는 개발기간과 비용에 직접적인 영향을 미친다. 만약 프로젝트 주관기관의 핵심기술요소(CTEs)에 대한 기술 성숙도를 정확히 평가하여, 그에 따른 개발기간과 일정의 영향 정도를 세밀히 분석한다면, 개발이 진행되는 과정에서 예산 추가와 일정 지연과 같은 위험을 최소화시킬 수 있다. 본 논문에서는 기술성숙도가 항공우주개발 프로젝트의 개발기간과 비용에 미치는 영향을 분석하고, 무인기시스템 개발사업에 적용하여 개발기관의 기술성숙도 수준 차이에 따른 개발기간과 비용의 정량적인 변화를 분석하였다.

ERP시스템의 원가 운영 개선 방안 (An Improved Cost Management Method for ERP System)

  • 안민섭;박동규
    • 한국정보통신학회논문지
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    • 제14권4호
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    • pp.795-802
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    • 2010
  • 오늘날 기업 경영 환경은 글로벌 환경과 정보기술의 발전 등으로 갈수록 빠른 속도로 복잡하게 변하고 있으며, 수많은 기업들은 급변하는 경영환경에 대응한 경쟁력 확보를 위하여 끊임없는 노력과 변화, 혁신을 추구하고 있다. 이러한 부문별 자동화와 함께 기업 경영의 전체적 최적화를 이루려는 취지에서 등장한 것이 전사적 자원관리(ERP: Enterprise Resource Planning)이다. 특히, ERP 시스템에서 관리회계는 보다 효율적인 내부관리를 위한 부가적인 기능들로 구성되어 있어 많은 시스템을 적극적으로 활용하고 있다. 본 연구에서는 Oracle ERP관리회계 분야의 표준원가를 살펴보고 표준원가에서 발생하는 실제원가와의 변량차이 분석을 시도하였다. 이를 통하여 실제 발생된 재료비와 간접재료비에 가까운 원가요소를 얻는 방법을 구현하여 Oracle ERP 시스템의 원가운영에 적용하였다.

COST ESTIMATE AT EARLY STAGE USING CASE-BASED REASONING

  • Kihoon Seong;Moonseo Park;Hyun-Soo Lee;Sae-Hyun Ji
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.883-889
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    • 2009
  • The importance of cost estimate in early stage such has been increasing due to market change and severe competition in construction industry. Because the adjustable budget is only 20% after design stage, most of the crucial decisions to influence cost is made in the early stage. However, in the early stage, the project scope is not defined completely so that estimator has inaccurate information to make critical decision. Therefore, this research suggests the cost estimate method using case-based reasoning. Case-based reasoning is appropriate for the early cost estimating, as it has the strength of rapidity and convenience in cost estimation. This research analyzes 84 actual data of public apartment on the scale of 11~15 stories. In order to extract the most similar case, at the first step this research identifies influence factors and calculates attribute similarity. In case-based reasoning, the most challenging task is determining attribute weight. At the third step, this research calculates case similarity which is aggregated attribute similarity multipled by attribute weight. Finally, extracts the most similar case which has the highest score of case similarity.

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DEVELOPMENT OF A WEB-BASED COST AND DURATION MANAGEMENT SYSTEM FOR MEGA-PROJECTS

  • Chang-Taek Hyun;Run-Zhi Jin;Myoung-Jin Son;Seung-Yoon Shin
    • 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.510-515
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    • 2011
  • Urban renewal projects, in the form of mega-projects, are being actively implemented both nationally and internationally to revitalize inactive cities. These programs, however, are difficult to manage efficiently due to their need for a large budget over a long period of time and due to conflicts with stockholders. Moreover, existing cost and duration management systems are structured with emphasis on the design and construction stage of unit projects, thus limiting their application to long-term mega-projects that are integrated with various facilities. To solve these problems, this study developed a web-based system that can collectively manage the cost and duration of mega-projects at a program level. The unit modules included in the system--CBS organization, construction cost and duration prediction, and total cost and duration prediction--can support decision-making at the early stage of the program. Furthermore, the modules, which include contract management, execution management, change management, and program progress management, support the program operations for its successful accomplishment. The web-based cost and duration management system developed in this study is expected to be used as a valuable tool that supports the successful accomplishment of mega-projects through their efficient management throughout their life cycle.

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동절기 단열갱폼으로 인한 경제성 효과 및 투입 원가 분석 연구 (A Study on the Economical Efficiency and Cost Analysis of Winter Construction by Application of Insulated Gang-form)

  • 원준연;이영도;남경용
    • 한국건축시공학회지
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    • 제18권4호
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    • pp.347-354
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    • 2018
  • 본 논문은 단열갱폼의 공동주택현장 적용을 통해 단열갱폼 동절기 보양우수성을 확인하고, 현장 적용에 따른 경제적 타당성을 분석하고 있다. 실험결과에 따르면 실제 보양투입 비용은 사전계획대비 약 5천 2백만 원을 절감하였으며, 기존 일반갱폼대비 약 1억 6천만 원을 절감하였다.(참고 - 변경전 갱폼 자재비는 2억 6천만 원에서 변경 후 3억 1천만 원으로 약 5천만 원 증가함) 결과적으로 단열갱폼으로 변경하여 약 1.1억 원 가량의 공사비를 절감할 수 있었다. 현장마다 층수, 동수, 면적이 달라짐에 따라 보양공사비가 변경될 수 있으니 단열갱폼 적용 예정인 현장에서는 사전에 충분한 검토가 이루어져야 할 것으로 판단된다.

인터넷 비즈니스 사업으로의 효과적인 스핀오프에 관한 실증연구 - 유발요인, 기대효익, 전략을 중심으로 - (An Empirical Study on the Spin-Off into Internet Business - Emphasis on Factors, Expected Benefits, Strategies -)

  • 이건창;정남호;안광미
    • Asia pacific journal of information systems
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    • 제12권3호
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    • pp.213-233
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    • 2002
  • Recently, a lot of companies intend to make spin-offs as the Internet usage is proliferating in the business area. A spin-off means a small but autonomous company which is thought to show higher profitability rather than it stays under the influence of a mother enterprise. To prove our hypotheses, we collected questionnaire data from 104 companies considering spin-offs. From experiments with Factor Analysis, we found that there exist four factors which decision-makers should consider before deciding spin-offs such as competence of unit, competence of mother company, competence of spin-off company, and support of mother company. After massive experiments with Regression Analysis we also found that there are significant three performance factors such as competence of unit, competence of spin-off company, and support of mother company. The survey also asked about three potential strategies that they may have been following for achieving business objectives: Cost leadership, Focus, and Differentiation, Six benefits factors emerged from this study: External competitiveness, Internal competency, Productivity, Change, Cost saving, and Improvement. External competitiveness was the most important benefit, and it predicted a Differentiation and Focus strategy. Productivity and Improvement also predicted a Differentiation strategy. External competitiveness, Change, and Cost saving predicted a Cost leadership strategy. However, organizations followed Differentiation and Focus strategies significantly more than Cost leadership. The assessment thus sheds light on the link between information strategy and spin off. We hope that based on our results, many companies considering a spin-off can make a right decision and expect higher performance in a turbulent business environment.

마르크스 가치론의 이시적 단일체계 해석에 대한 몇 가지 비판적 논점 (Some Notes on the Temporal Single-System Interpretation of Marxian Value Theory)

  • 박현웅
    • 사회경제평론
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    • 제31권2호
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    • pp.105-126
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    • 2018
  • 본 논문은 마르크스 가치론의 이시적 단일체계 해석(TSSI)에 대한 두 가지 비판적 논점을 제시한다. 첫째, 일반적인 조건 하에서 마르크스주의 근본정리가 성립함을 보일 수 있는 것은 TSSI가 유일하다라는 TSSI 논자들의 주장과는 달리, 명목이윤 뿐만 아니라 실질이윤에 대한 두 개의 서로 다른 정의를 모두 고려할 경우, 마르크스주의 근본정리가 TSSI 내에서 성립하는지 여부는 결정되지 않는다. 둘째, 오키시오 정리 비판으로 제시된 클리만 (1996)의 수리모형에 대해, 오키시오 정리에서 중요한 요소인 기술변화의 비용절감 여부를 고려하지 않는다는 점이 기존 문헌에서 지적된 바 있는데, 본 논문에선 이를 수리적으로 확인하는 작업을 통해 클리만 모형의 기술변화는 비용절감적이지 않고 따라서 오키시오 정리에 대한 내재적 비판이라고 할 수 없다는 점을 보인다.

산림탄소흡수량 정부구매를 위한 산림탄소상쇄 사업의 평균저감비용 분석 (Analysis of the Average Abatement Cost of Forest Carbon Offset Projects for the Government Purchase of Forest Carbon Credits)

  • 김영환
    • 한국기후변화학회지
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    • 제7권4호
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    • pp.391-396
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    • 2016
  • This study was intended to analyze the average abatement cost (AAC) of forest carbon offset projects to suggest a basic credit price for government purchase of forest carbon credits. For this purpose, an a/reforestation project and a forest management project were designed with 30 years of project period. It is assumed to plant pine trees (Pinus densiflora) for the a/reforestation project, while it is assumed to replace rigida pine trees(Pinus rigida) with oak trees (Quercus acutissima) for the forest management project. For each project, the forest carbon stock was calculated and the revenue and the cost were analyzed with standardized management activities. Korea Forest Service has supported private forest owners the cost of management activities and the consulting fee for designing carbon offset project. Therefore, the AAC were analyzed for two cases : the one with subsidy for consulting fee (case 1) and the other with subsidy for both consulting fee and management costs (case 2). In addition, the sensitiveness of AAC was analyzed according to the 4 credit prices : ₩5,000, ₩10,000, ₩15,000 and ₩20,000. The result showed that the AAC analyzed for the case 1 was so high that net revenue would not be expected from all project types with any credit price. However the AAC analyzed for the case 2 was relatively lower than the AAC of case 1. Net revenue was expected from a/reforestation project with credit price over ₩10,000, while from forest management project with credit price over ₩15,000. Based on the AAC analyzed in this study, ₩15,000 was suggested as the basic price for government purchase of forest carbon credit.