• 제목/요약/키워드: Cost Change

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생산 시스템에서 직접 원가 분석 모델 (A Direct Cost Analysis Model in Manufacturing System)

  • 한주윤;정봉주;유일근
    • 대한산업공학회지
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    • 제29권4호
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    • pp.321-333
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    • 2003
  • Although manufacturing cost is a major part of profit in a company, it is difficult to be calculated by an analytic method. Besides, the manufacturing cost gained by simple financial structure dose not have an important meaning in market place. Therefore, an analytic method of computing the manufacturing cost is very necessary in manufacturing system. In this study, we suggested the direct cost analysis model which are able to measure accurate cost analysis of product in manufacturing system. The direct cost analysis model is made up of directly used expenditure for unit product. Also, system performances are put in the manufacturing cost analysis model so that it could be possible to analyze the change of manufacturing cost as system performances change. At the end of this paper, it verifies its relevancy and practicality of the suggested direct cost analysis model through the case study, using real data for direct labor cost.

민간투자시설사업에 있어 총사업비 변경관리의 개선방안 연구 - 고속도로 민간투자시설사업을 중심으로 (A Study on the Improvement of Total Cost Change Control in Private Investment Projects)

  • 김세종;김용수
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2001년도 학술대회지
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    • pp.119-126
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    • 2001
  • 국내에서 대규모로 진행되고 있는 민간투자사업의 시행에는 많은 난제들이 산재해 있으며, 특히, 민간의 창의와 효율성을 극대화하고자 $\lceil$사회간접자본시설에 대한 민간투자법$\rfloor$ 에 명시된 총사업비 사전확정 및 사후정산 금지규정은 사업비변경과 관련하여 정부와 사업시행자간 분쟁의 요소를 제공하고 있다. 본 연구에서는 민간투자사업의 총사업비 변경에 관련된 문제점들을 파악하고, 그의 개선을 위한 총사업비변경 관리방안을 사업관리요소인 계약·조직·정보·비용·공정관리의 틀로서 접근, 분석하였다. 계약관리의 측면에서 실시협약 관련조항의 표준안을 구축하고, 조직관리의 측면에서 업무범위를 명확화한 업무플로우를 수립하고자 하였다. 아올러 정보관리의 측면에서 설계서 변경관리의 효율화를 위한 도면, 문서관리시스템(DMIS)을 제안하고, 비용·공정관리의 측면에서 실공정과 일치되는 통합 내역관리방안을 제시하고자 하였다.

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CONSTRUCTION COST INDEX FOR APPLYING INDEX ADJUSTMENT RATE IN THE ROAD PROJECT

  • Jin-Young Chun;Sungkwon Woo
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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    • pp.1112-1117
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    • 2005
  • Construction cost index is generally used to estimate the new project cost based on past construction data and to adjust contract cost when the price change of various articles and items of expenditure composing the contract occurs. In Korea, it is mostly used for adjustment of construction contract cost due to fluctuation of prices. However index adjustment rate which is used for adjustment of construction contract cost had some problems in calculating cost index of each expenditure item that could not reflect properly the change of construction cost. For supplementing these problems, the research of developing construction cost index has been executed. Through the precedent research, these problems were partially resolved but still remain. Therefore this research proposes method of making cost index that utilizes representative items of labor, material, and equipment by analyzing bill of quantity of road construction, through analysis and comparison of precedent study. By using this method, it is expected to solve problems which were not reflected in precedent studies.

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Measuring the Impact of Change Orders on Project Performances by Building Type

  • Juarez, Marcus;Kim, Joseph J.
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.179-187
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    • 2022
  • The project performances can be measured in terms of meeting the project schedule, budget, and conformance to functional and technical specifications. Numerous studies have been conducted to examine the causes and effects of change orders for both vertical and horizontal construction, respectively. However, these studies mainly focus on a single project type, so this paper examines the impact of change order for cost growth and schedule overruns using four different building types to close the gap in the change order research area. A total of 211 building projects are collected from four building types: healthcare, residential, office, and education. Statistical analyses using ANOVA tests and linear regression models are used to examine the created metric $CO/day on the cost and schedule impacts. The results found that mean $CO/day values were not statistically different among building types, and that the sum of change orders is a statistically significant predictor of $CO/day. The results will help project stakeholders mitigate the negative change orders effects can be a challenge for project managers and researchers alike.

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기후변화 영향을 고려한 도로시설 유지관리 비용변동성 예측 이항분석모델 (Road O&M Cost Prediction Model with the Integration of the Impacts of Climate Change using Binomial Tree Model)

  • 김두연;김병일
    • 대한토목학회논문집
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    • 제35권5호
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    • pp.1165-1171
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    • 2015
  • 사회간접자본의 증가로 인해 신규건설투자 대비 유지관리 비용지출 비중이 확대되어가고 있어 유지관리 주체 입장에서 정확한 유지관리 비용 추정의 중요성이 강조되고 있다. 최근의 연구결과는 점진적이고 지속적인 기후변화에 의해 시설물에 축적되는 영향이 심각한 수준인 것으로 나타나고 있는데, 유지관리 비용추정에 있어 이를 고려한 연구가 미비한 실정이다. 본 연구에서는 중장기적 관점에서 연평균 기온변화의 도로시설 유지관리 비용 변동에의 영향을 추정하기 위해 이항분석모델을 활용한 비용변동 추정 체계를 제안하였다. 이를 위하여 IPCC (Intergovernmental Panel on Climate Change) 5차 보고서에서 도출된 기후변화 시나리오에 따른 연평균 기온변화를 도로시설 유지관리비용 변동에 적용하여, 기후변화의 영향이 고려된 유지관리 비용변동 추정을 위한 분석모델을 도출하였다. 이항모델 및 몬테칼로 시뮬레이션을 활용한 추정모델은 추후 유지관리 주체의 탄력적 의사결정에 다양하게 활용될 수 있을 것으로 판단된다.

경영관리시스템의 안전적인 운영을 위한 준 5일 근무제에 따른 원가변화 분석과 업종별 생산성 향상 대책 (- The Change of Product Cost to 5 working day's a week and Solutions of Productivity in a Type of Industries for Safety Management -)

  • 김태호;김형준
    • 대한안전경영과학회지
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    • 제6권3호
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    • pp.311-326
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    • 2004
  • The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..

주 5일 근무제에 따른 제품원가변화 분석과 업종별 대책 (The Change of Product Cost to 5 working day's a week and Solutions for a type of industries)

  • 김태호
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2002년도 추계학술대회
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    • pp.179-193
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    • 2002
  • The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappear to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions for a type of industries.

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의약분업 정책변동의 신제도론적 분석 : 합리적 선택 신제도주의를 중심으로 (The Research for the New Institutional Analysis in Change of the Separation of the Dispensing of Drugs : On the focus of Rational Choice Institutionalism)

  • 박민정
    • 보건행정학회지
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    • 제17권4호
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    • pp.1-30
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    • 2007
  • This study aims to analyze the policy change which is caused by conflicts between interest groups when the Separation of the Prescribing from the Dispensing of Drugs (SPDD) was enforced. With the theory of New Institutionalism, the reason why the policy was to be changed can be explained by the concept of property right and transaction cost. As the government did not consider the change of property right and transaction cost between actors before introducing new institution, it was hard to adapt the SPDD. Though, under the established institution, the institutional change can cause the alteration in property right and transaction cost, government just focused on the new institution's execution. Therefore, the group which suffers the loss could not accommodate to the change of institution. For this reason, the adaptation of SPDD also caused huge conflicts between doctors and pharmacists. Then, this research shows that the reason why they conflict to the some issues in the content of PSPDD and why the issues was changed with the property right and transaction cost.

설계변경에 의한 공사비의 증감에 관한 연구 (The Research about Increase and Decrease of the Construction Cost by the Alteration of Design)

  • 임칠순;이규철
    • 한국건설관리학회논문집
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    • 제4권4호
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    • pp.106-113
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    • 2003
  • The purpose of this thesis is to provide an appropriate trade-off information for the conflicting interests caused by the various factors between building owner and contractor during selecting the contractor and performing the construction work, in which the construction was contracted by open bidding from the government or private organizations. In order to propose the legitimate evidence, the differences between the domestic contract sheet of drawing change and the process of drawing change and those of the foreign countries were compared and analysed The number of construction ordered in Youngdong area in 2001 whose construction expenses are more than 100,000,000 won is 218 items and 147,005,000,000 won in total cost Among them, the number of 218 items whose total cost amounts to 16,705,000,000 (11.36$\%$) is in case of increase of construction expenses due to the drawing changes, and the number of 48 items whose tool cost amounts to 2,009,000,000 won (1.37$\%$) is the case of decrease. In conclusions, the contractor could have more benefits than the building owner in case they submit the detailed estimate sheet without eliminating the increasing expenses of construction. It is shown that the building owner's loss is increasing whenever the labor cost is higher material cost Therefore, this thesis proposes a proper standards for the harmonious compromise between the contractor and the building owner for the problems caused by the drawing changes when the contract agreement is occurred.

발전소 용량변경에 따른 비용보정계수 (Cost Scaling Factor according to Power Plant Capacity Change)

  • 하각현;김성환
    • 에너지공학
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    • 제22권3호
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    • pp.283-286
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    • 2013
  • 전력사업자의 요청, 경제적인 요인 또는 기타 요인에 따라 기존 발전소의 설계개념 변경 없이 발전소의 전기출력을 증가 또는 감소시켜 발전소를 재설계하는 경우가 종종 있다. 이때 노심출력 및 전기출력을 변경시켜 재설계되는 발전소의 설비들의 가격을 예측할 경우, 시장에서 견적을 받을 환경이 아닐 경우에는 기존발전소 설비들의 가격에 비용보정계수(Cost Scaling Factor)를 적용하여 새로 설계되는 발전소 설비들에 비용들을 계산할 수 있다. 이에 미국의 DOE, EPRI, ABB, SWEC 기관들의 발전소 용량변경에 따른 비용보정계수를 검토하고, 그것을 국내 PWR 1000MWe, 1400MWe에 적용한 결과를 소개하고자 한다.