• 경영과정보연구
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• 제2권
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• 한국건축시공학회지
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• 제5권2호
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• pp.161-166
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• 2005

This study is to evaluate on the increased cost of construction according to the depth change of concrete slabs in apartment building. When we increased the depth of concrete slab from 150mm to 180, 210mm, the qualitative and cost of construction were calculated by the high-rise type, the unit-size type. As a result of this study, in 32 Pyong type, increment of construction cost rate appeared by $5.1\%$ in case of increase from slab 150mm to 180mm, and $10.0\%$ in case of increase from slab 150mm to 210mm. In 45 Pyong type, Increment of construction cost rate appeared by $5.7\%$ in case of increase from slab 150mm to 180mm, and $10.2\%$ in case of increase from slab 150mm to 210mm. In 55 Pyong type, Increment of construction cost rate appeared by $2.4\%$ in case of increase from slab 150mm to 180mm, and $8.9\%$ in case of increase from slab 150mm to 210mm.

• 디지털융복합연구
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• 제17권12호
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• pp.109-115
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• 2019

본 연구의 목적은 전기 매출액 변동이 연구개발비 및 각 세부항목에 미치는 영향에 대하여 검증을 실시하고 전기매출액 변동 시 경영진들이 어떠한 의사결정을 수행하는지를 분석하는 것이다. 분석을 실시하기 위하여 선행연구에서 주로 사용되었던 Anderson et al.(2003)의 1기간 모형뿐만 아니라 보다 심도 깊은 분석을 실시하기 위하여 Banker et al.(2014)의 2기간 모형을 이용하여 연구개발비 및 각 세부항목에 대한 분석을 실시하였다. 분석결과 1기간 모형에서는 모형의 한계로 인하여 감가상각비, 기타에서만 하방경직적 원가행태를 확인할 수 있었다. 보다 심층적인 분석을 위하여 2기간 모형으로 분석한 결과 전기 매출액이 증가하는 경우 인건비, 기타 항목에서 하방경직적인 원가행태를 나타내었으나 총 연구개발비는 역 하방경직적인 원가행태를 나타내었다. 전기 매출액이 감소하는 경우 위탁용역비에서 하방경직적인 원가행태가 나타났다. 본 연구는 기존 연구에서 수행되지 않았던 연구개발비 및 세부항목에 대하여 전기 매출액 변동이 원가행태에 미치는 영향을 분석하였기에 그 의의가 있다. 더 나아가 추후 연구에서 매출별, 산업별로 보다 구체적인 연구를 할 수 있을 것이라 기대한다.

• Korean Chemical Engineering Research
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• 제47권1호
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• pp.65-71
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• 2009

본 연구에서는 상용모사기를 이용하여 100 MWth 매체순환연소(CLC) 복합발전 플랜트의 성능 및 경제성 평가를 수행하였다. 원료로는 천연가스와 합성가스를 고려하였으며 원료에 따른 성능 및 발전단가를 비교, 분석하였다. 천연가스와 합성가스를 사용하는 경우 모두 발전 효율은 53~54% 수준으로 평가되었으며 이는 기존 연구와 부합하는 결과임을 확인하였다. 경제성 분석을 위해서 Chemical Engineering Plant Cost Index와 Guthrie 방법을 사용하여 장치비를 산정하였으며 합성가스의 저위발열량이 천연가스보다 낮기 때문에 장치비가 다소 높은 것을 확인하였다. 연료의 종류에 따른 발전단가 계산 결과 합성가스의 가격이 5.3 $/GJ 정도 되는 경우에 천연가스를 이용하는 경우의 발전단가인 5.8 ¢/kWh보다 낮아지는 것으로 나타났다.

• 국제학술발표논문집
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• The 9th International Conference on Construction Engineering and Project Management
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• pp.823-830
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• 2022

The risk of project execution increases due to the enlargement and complexity of Engineering, Procurement, and Construction (EPC) plant projects. In the fourth industrial revolution era, there is an increasing need to utilize a large amount of data generated during project execution. The design is a key element for the success of the EPC plant project. Although the design cost is about 5% of the total EPC project cost, it is a critical process that affects the entire subsequent process, such as construction, installation, and operation & maintenance (O&M). This study aims to develop a system using machine-learning (ML) techniques to predict risks and support decision-making based on big data generated in an EPC project's design and construction stages. As a result, three main modules were developed: (M1) the design cost estimation module, (M2) the design error check module, and (M3) the change order forecasting module. M1 estimated design cost based on project data such as contract amount, construction period, total design cost, and man-hour (M/H). M2 and M3 are applications for predicting the severity of schedule delay and cost over-run due to design errors and change orders through unstructured text data extracted from engineering documents. A validation test was performed through a case study to verify the model applied to each module. It is expected to improve the risk response capability of EPC contractors in the design and construction stage through this study.

• 대한원격탐사학회지
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• 제20권3호
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• pp.189-196
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• 2004

This paper describes what an operational change detection tool requires and the software which was designed and developed according to the requirements. The top requirement for the application of the software to operational change detection was identified: minimization of false detections, missing detections and operational cost. In order to meet such a requirement, the software was designed with the concept that the ultimate decision and isolation of changes must be performed manually by visual interpretation and all automatic algorithms and/or visualization techniques must be defined as support functions. In addition, the modular structure of the proposed software enables the addition of a new support function with the minimum development cost and minimum change of the operational environment.

• 한국재난관리표준학회지
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• 제4권2호
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• pp.57-64
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• 2011

최근 우리나라에서 발생한 홍수와 가뭄 등 물 관련 재해가 분명히 과거와는 다른 패턴을 보이는 원인이 인간의 경제활동과정에서 발생하는 엄청난 양의 이산화탄소 때문인지 아니면 태양의 흑점수의 증가 때문인지는 불확실하지만 최근 수자원 관리에 직접적인 영향을 주는 기상이변들의 발생이 증가한 것은 분명한 사실이다. 빈번히 발생하는 기상이변에 의해 각종 재해의 발생빈도가 높아지고 있는 실정이며, 상당한 원인은 기후변화로 보여진다. 이렇듯 기후변화는 반드시 사회적인 비용을 초래하게 된다. 특히 홍수와 가뭄으로 나타나는 수자원분야의 영향이 많은 부분을 차지하고 있다. 따라서 본 연구는 이러한 기후변화에 의해 발생하는 수자원분야 경제적 파급효과 분석을 통한 cost damage를 도출하고 이를 바탕으로 적절한 적응사업 추진을 위한 새로운 경제성 분석기법 정립을 위한 기초연구이다. 기 연구에서 사용된 기후변화 피해 및 감축비용 분석을 위한 모형은 PAGE, DICE, AIM, IMAGE, MERGE 등 다양했으며, 본 연구에서는 각 모델들의 개략적 특성에 대해 정리하였다. 또한 본 연구에서는 우선 비용적 측면에서 접근이 가능할 수 있도록 기후변화의 물분야에 대한 정의가 이루어졌다. 본 연구결과를 통해 기후변화의 사회경제적 영향평가 연구에서 고려할 수 있는 다양한 평가모델들의 선택에 도움을 줄 것이며 이는 최종적으로 기후변화관련 사업의 시공간적 국가 예산투자 우선순위선정에 활용될 수 있을 것이다.

• Advances in concrete construction
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• 제11권2호
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• pp.99-109
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• 2021

Slag blended concrete is widely used as a mineral admixture in the modern concrete industry. This study shows an optimization process that determines the optimal mixture of air-entrained slag blended concrete considering carbonation durability, frost durability, CO2 emission, and materials cost. First, the aim of optimization is set as total cost, which equals material cost plus CO2 emission cost. The constraints of optimization consist of strength, workability, carbonation durability with climate change, frost durability, range of components and component ratio, and absolute volume. A genetic algorithm is used to determine optimal mixtures considering aim function and various constraints. Second, mixture design examples are shown considering four different cases, namely, mixtures without considering carbonation (Case 1), mixtures considering carbonation (Case 2), mixtures considering carbonation coupled with climate change (Case 3), and mixtures of high strength concrete (Case 4). The results show that the carbonization is the controlling factor of the mixture design of the concrete with ordinary strength (the designed strength is 30MPa). To meet the challenge of climate change, stronger concrete must be used. For high-strength slag blended concrete (design strength is 55MPa), strength is the control factor of mixture design.

• 한국해양공학회지
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• 제37권6호
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• pp.266-272
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• 2023

The structure of a ship is completed by processing various steel plates and welding these plates. This butt welding of plates is defined as a seam in shipyards, and this study seeks to find a way to decrease costs by reducing the utilization of steel through effective seam arrangement. Seams were defined and classified according to purpose, and examples of "pieces" and "main plates" where seam creation had an economical saving effect were selected. For "pieces," the change in the weight of steel utilized depending on the presence or absence of a seam was calculated, and the resulting change in cost increase was presented. In the case of the "main plate," the quantity of seams does not change, but an example of cost variation due to the appropriate placement of seams is presented. Hence, a large difference was found in the costs of "pieces" depending on seam location. Thus, it was advantageous to create additional seams. For the "main plate," it was found that narrow-width and wide-width materials incur more costs. This study demonstrates that creating seams is economically advantageous but may not be preferred owing to the increased workload from a production perspective.

• 한국신뢰성학회지:신뢰성응용연구
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• 제11권2호
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• pp.187-212
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• 2011

KHP project sets total ownership cost as the target cost by applying CAIV and administrates total ownership cost through compromise analysis, a periodical estimate and management of design alternatives for each development. Based on expected cost results, sensibility of total ownership cost is analyzed complying with the change of reliability, availability, maintainability and other related factors. By considering potential total ownership cost saving methods, first of all, this paper identifies total ownership cost changing effects for each related factor, secondly, suggests total ownership cost and maintenance and operating cost saving methods via finding components that affect total ownership cost and lastly, suggests total ownership cost saving directions that may be applied to other projects in the future.