• 산업경영시스템학회지
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• 제5권6호
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• pp.69-78
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• 1982

Traditional CVP (Cost-Volume-Profit) analysis employs linear cost and revenue functions within some specified time period and range of operations. Therefore CVP analysis is assumption of constant labor productivity. The use of linear cost functions implicity assumes, among other things, that firm's labor force is either a homogenous group or a collection homogenous subgroups in a constant mix, and that total production changes in a linear fashion through appropriate increase or decrease of seemingly interchangeable labor unit. But productivity rates in many firms are known to change with additional manufacturing experience in employee skill. Learning curve is intended to subsume the effects of all these resources of productivity. This learning phenomenon is quantifiable in the form of a learning curve, or manufacturing progress function. The purpose d this study is to show how alternative assumptions regarding a firm's labor force may be utilize by integrating conventional CVP analysis with learning curve theory, Explicit consideration of the effect of learning should substantially enrich CVP analysis and improve its use as a tool for planning and control of industry.

• Journal of Electrical Engineering and Technology
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• 제9권3호
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• pp.942-949
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• 2014

We studied about the rotor design change using a Ferrite ring magnet to reduce material cost in the condition of the same stator core design. However, this design direction has many weak points such as the decrease of BEMF, the low maximum output, the irreversible demagnetization characteristics of a permanent magnet and so on. In order to mitigate such disadvantages, an optimization design of the BLDC motor has been developed by changing each design parameter and by improving the electromagnetic structure. In the proposed water pump SPM BLDC motor using Ferrite magnet, the outer and inner diameter of stator is fixed to the value of the conventional IPM BLDC motor using Nd-Fe-B magnet. The design specification requirements should be satisfied with the same output power and efficiency characteristics in the same dimension. As a result of this study, the design comparison results considering driving performances and material cost are represented. Through the actual experiment with the prototype of the designed motor, the simulations results are verified.

• 대한치과기공학회지
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• 제22권1호
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• pp.153-178
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• 2000

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in apite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically. Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost approproately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prothetic restroation changes and the level of pathologic technology increases. The current wage structure has differences in the degree of difficulty accroding to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is potential to lower the medical quality through the use of low-proce materials to avoid the increase of cost and the work process which skips a manufacturing step. The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right proce is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.

• 한국건설관리학회논문집
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• 제9권3호
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• pp.65-74
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• 2008

국내 건설산업의 공공 발주자는 사업의 초기단계의 사업비관리에 대한 중요성을 충분히 인식하고 있음에도 불구하고 체계화된 공사비 산정시스템을 보유하고 있지 못한 실정이다. 이에 신규 공공 건설공사를 기획하고 사업비를 책정하는 단계에서는 예산을 수립하는 담당자가 기존의 실적데이터와 경험을 바탕으로 공사비를 추정하고 있으며, 기본설계단계와 실시설계단계 이후 산정된 공사비를 책정된 예산과 비교 후 사업의 추진여부를 검토하거나 설계내용을 예산에 맞도록 변경하고 있다. 이에 본 연구에서는 공공아파트의 사업초기단계에서 공사비를 산정할 수 있는 공공아파트 계획설계단계에서의 공사비 예측모델을 개발하고자 하였다. 본 연구의 결과를 바탕으로 계획설계단계에서 공사비를 예측하고 사업비 및 전반적인 설계를 관리한다면 지금보다 더 효율적인 방법으로 국가의 재원을 적절하게 책정하고 집행할 수 있을 것으로 판단된다.

• Journal of Ship and Ocean Technology
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• 제11권2호
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• pp.34-45
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• 2007

Environment of marine transportation market is changing rapidly. Due to globalization of world economy, marine transportation of cargos, especially trade using container boxes, is increasing dramatically. Fierce competition in the global market of container transportation forces the shipping industry to seek the economy of scale to reduce transportation cost, and drives the merge and alliance of liner shipping companies. Mega-sized container ships, having capacity over 10,000 TEU, were introduced, and appeared recently, in order to reduce the unit transportation cost. Korean shipping and shipbuilding companies are competitive, and have considerable market share in the global market. Even though both industries are inter-connected through ships and have many common interests in order to enlarge the global market share, inter-relation between two industries is surprisingly insignificant. In this paper current issues in the process of environmental change of marine cargo transportation are reviewed, and inter-relation of shipping and shipbuilding industries is discussed. Suggestions for inter-related development of Korean shipping and shipbuilding industries are given, and means for mutually beneficial collaboration are suggested.

• 한국산학기술학회논문지
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• 제4권2호
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• pp.57-62
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• 2003

미국에서 시행중인 SGR을 도입하기 위해서는 우선 건강보험진료비의 증가요인에 대한 분석이 선행되어야 한다. 진료비의 증가요인을 찾고 각 요인에 대한 기여율이 주어진 경우 이 요소들을 보다 쉽게 나타내 줄 수 있는 GDP나 MEI를 이용하여 수가조정률을 구할 수 있다 그러나 문제는 과연 GDP나 MET의 변화에 따라 수가조정률이 어느 정도 이루어지는지에 대한 연구가 부족하다. 본 연구에서는 건강보험진료비 증가요인에 대한 개념적인 식을 구성한 뒤 GDP나 MEI가 증가요인들에 대한 대리변수가 될 수 있다는 점을 알 수 있었고 이 요소들의 변화가 수가변화에 어느 정도 영향을 미치는지를 살펴보았다. 그 결과 우리나라에서는 GDP변화율이 심해 미국에 비해 환산지수 변화가 클 수 있다는 점을 발견할 수 있었다.

• 품질경영학회지
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• 제42권2호
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• pp.145-152
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• 2014

Purpose: As the number of people directly employed in making things declines, the cost of labour as a proportion of the cost of production and delivery will diminish too. This will make to move the focus of quality management because new manufacturing techniques make it cheaper and faster to respond to changing local tastes Methods: This discussion is induced by understanding that change the point of view of quality. Results: Mark-processing method using a mold of 3D-printer is different from traditional manufacturing methods. Design, rapid prototyping of products produced by the right way, many changes in many industries will be created. Therefore, the design will be more emphasis on the importance of quality. Conclusion: As manufacturing goes digital, a Quality great change is now gathering pace. It will allow things to be made economically in much smaller numbers, more flexibly and with a much lower input of labour, thanks to new materials, completely new processes such as 3D printing. So we must change the vantage point of quality, from process to Design, R&D, and Delivery.

• Journal of Information Technology Applications and Management
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• 제22권3호
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• pp.143-167
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• 2015

This paper addresses the issue how the total life cycle cost may be minimized and how the cost should be allocated to the acquirer and developer. This paper differentiates post life cycle change (PLCC) endeavors from PLCC activities, rigorously classifies PLCC endeavors according to the result of PLCC endeavors, and rigorously defines the life cycle cost of a software product. This paper reviews classical definitions of software 'maintenance' types and proposes a new typology of PLCC activities too. The proposed classification schemes are exhaustive and mutually exclusive, and provide a new paradigm to review existing literatures regarding software cost estimation, software 'maintenance,' software evolution, and software architecture from a new perspective. This paper argues that the long-term interest of the acquirer is not protected properly because warranty period is typically too short and because the main concern of warranty service is given to removing the defects detected easily. Based on the observation that defects are caused solely by errors the developer has committed for software while defects are often induced by using for hardware (so, this paper cautiously proposes not to use the term 'maintenance' at all for software), this paper argues that the cost to remove defects should not be borne by the acquirer for software.

• 한국농공학회논문집
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• 제48권6호
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• pp.31-41
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• 2006

The analysis used in this work was cost-benefit analysis method. All future costs and returns of a given mushroom house were discounted to the time of initial investment (present) by means of 3.5% discount rate. Then the cost of ownership was compared to the return from the system. This analysis method has been developed and coded into a balance sheet for use on a EXCEL program. Using this programmed analysis,a large number of the case studies were examined using different combinations of economic conditions. These results will be very useful to individuals considering investment in a mushroom house, or any similar production system. By the way of the sensitivity analysis for each important parameter, the change of the marginal cost-benefit period could be finally determined. These parameters were typically construction cost of mushroom house, cost of cooling system, required cooling and heating energy amounts, unit price of mushroom media bottle, growing number of media bottles, production weight per unit bottle, sale price of mushroom, and annual number of growing period, etc.

• 한국산학기술학회논문지
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• 제9권1호
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• pp.195-201
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• 2008

급변하는 기업의 생산 환경 속에서 기업들은 생존을 위한 품질 관리 전략을 도입하고 있다. 특히 LCD 산업의 경우, 잦은 경기 사이클 변화로 인한 투자위축, 제3의 경쟁자 출현으로 인해 어느 때보다도 경쟁우위 확보가 필요하다. 이런 상황을 극복하기 위한 방법 중에서 품질 코스트 시스템을 자사에 맞게 적용해야 하지만 LCD 산업의 경우 품질 코스트 시스템을 적극적으로 도입 및 활용하는 기업은 매우 적다. 따라서 본 연구에서는 주요 LCD 기업의 품질 코스트 시스템의 성공적 활용 요인을 분석 하였다. 분석 요인에 대하여 가중치 분석을 통해 중요도를 측정하고, 중요도 순위에 의해 LCD 산업에서 품질 코스트 시스템을 활용 및 효과를 극대화 할 수 있는 방안을 제시하였다.