• 제목/요약/키워드: Cost Items

검색결과 920건 처리시간 0.024초

A Statistical Analysis of Recycling Cost for Waste Home Appliances

  • Esher Hsu;Kuo, Chen-Ming
    • 대한전자공학회:학술대회논문집
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    • 대한전자공학회 2001년도 The 6th International Symposium of East Asian Resources Recycling Technology
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    • pp.59-64
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    • 2001
  • On July 5, 1997, environmental Protection Administration of Taiwan publicized the recycling regulation of waste home appliances that include four items, namely, television, refrigerator, washing machine, and air conditioner. It is believed that this regulation pioneers the law enforcement of waste home appliances in the world. To comply with tile policy, several contemporary waste disposal plants specialized in waste home appliances were established according to a follow-up technical specification oil the waste treatment facilities and methodology. Therefore, the traditional dismantling facilities were substituted and waste collection routes were altered as well accordingly. This study investigates the collection and recycling costs of waste home appliances in accordance with these newly established routes and facilities, respectively. Cost survey was conducted among collectors and recycling plants of waste home appliances; consequently, tire collection and recycling costs were analyzed, correspondingly. Results show that the recycling costs of waste home appliances were much higher than that of other waste items. Since the market share of recycled materials is lacking, these waste recycling plants of home appliances can only survive under the subsidy of EPA in Taiwan. Due to some arduous problems, the subsidiary system has already caused serious financial unbalance for a foundation under EPA of Taiwan, which associated with waste recycling in Taiwan.

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3단계 공급사슬에서 다완제품의 통합재고모형에 관한 연구 (An Integrated Inventory Model for a Three-Layer Supply Chain with Multiple Items)

  • 김대홍
    • 산업경영시스템학회지
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    • 제37권4호
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    • pp.116-125
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    • 2014
  • In this paper, we investigate an inventory and production system in a three-layer supply chain system involving a single supplier, single manufacturer and multiple retailers. Earlier study in this type of supply chain only consider a single raw material in order to produce single item, but we consider raw materials in order to produce multiple items. It is assumed that the cycle time at each stage is an integer multiple of the adjacent downstream stage. We develop an iterative solution procedure to find the order quantity for the multiple items and raw materials that minimizes the supply chain-wide total cost per unit time of the supplier and manufacturer's raw materials ordering and holding, setup and finished items holding, the retailer's ordering and inventory holding. Numerical examples are presented to show that the proposed heuristic gives good performance.

위탁급식계약 개발전략수립을 위한 업체선정 요인분석 (Sales Strategic Planning through analyzing the factors affecting the foodservice management contract)

  • 이보숙;양일선;박진영;김현아
    • 한국식품조리과학회지
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    • 제20권5호
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    • pp.423-435
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    • 2004
  • The purposes of this study were to compare, through a factor analysis, the perceived level of importance of 4 categories of features relating to food service management between salespeople and clients, to establish an effective marketing strategy for successful contracting. To obtain data on the perceived level of importance level of the factors affecting foodservice management contracts, questionnaires were developed using the Delphi technique, which were modified by apilot test. The questionnaires consisted of 4 categories and 19 items on the factors affecting foodservice management contracts, with the importance level of these factors measured on a 5 point-Likert type scale. Between March 12 and April 13 2003, the self-administrative questionnaires were mailed to the 60 salespeople and 280 clients. A total of 50 clients (25%) and 48 salespeople(77%) responded to the questionnaires. As a result, forprivate contracts and in competitive biding, the differences of the perceived importance level between the salespeople and clients of the 3 categories (the appropriateness of foodservice operation plan, sales ability, the conditions and costs of the contract) were significant. For the 5 items relating to private contracts, Field trip, Menu Management Plan, Sanitation and Safety Management, Cost per meal and Food Cost per meal, both the salespeople and clients perceived high levels of importance for all these items. For competitive biding, both the salespeople and clients perceived high levels of importance for the 6 item the Foodservice operation supportive system, Field trip, Menu Management Plan, Renewal plans for interior and environment, Cost per meal and Food Cost per meal.

특화지역 분석을 통한 권역별 특화사업 활성화 방안에 관한 연구 - 축산분야를 중심으로 - (A Study on the Activate of Regional Specialized Policy through Suitable Cultivation Area Analysis - Focusing on Stockbreeding Items -)

  • 유병욱;이성우
    • 농촌지도와개발
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    • 제22권3호
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    • pp.333-344
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    • 2015
  • The purpose of this study was to assume suitable cultivation areas by items and expectably suitable cultivation areas through coefficient of specialization and spatial concentration analysis, and suggested regional specialized items discovered by this research and regional specialized business management plans & development directions. This study has monitored changing aspects of spatial distribution of suitable cultivation areas in stockbreeding items from 2000 to 2010 by applying methods of location quotient(LQ), a multiple model, and etc, and predicted changing aspects of suitable cultivation areas from 2015 to 2020. As the result of analysis, I found that there were specialized items which were spatially concentrated and that there were hot-spots which were focused on some areas by items. Additionally, there were suitable cultivation areas which remained stable or changed by them. To discover specialized items and to develop businesses, I have suggested that it is necessary to ensure business project's feasibility including the present conditions, circumstances & potential of specialized items, and etc., and to secure business competitiveness including technology exchange, production cost curtailment, business management based on consumer's needs and building systematic data about achievement and etc.

산업재해로 인한 직.간접 손실비용 산출 프로그램 개발 (Development of Program for Estimation of Direct or Indirect Loss Cost Due to Industrial Disaster)

  • 최광만;서재민;임차순;류병태;고재욱
    • 한국안전학회지
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    • 제16권2호
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    • pp.63-68
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    • 2001
  • In this study the main elements which can be commonly adopted to every kind of business are selected through the research, case-study, benchmarking common items of a direct or indirect loss cost. As a result of the development of a program for evaluating loss cost a case or accumulated data can be easily managed through estimating the direct and indirect loss cost as tell as the ratio between directs and indirect cost. The program is fit to case-study and we are compared direct cost with indirect cost. Automatically, this program showed ratio between directs and indirect cost for style, scale of accident The person in charge of safety and hygiene can have better chances to get into management also the owner or the CEO can recognize the importance of management of safety and hygiene. So this can guide the company to invest in a prevention of disaster and to adopt a safety and hygiene management promote the prevention activity of a company, and finally decrease the accident rate in the country.

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철도차량의 RCM 분석을 위한 유지보수비용 산출방안 (Calculation of Maintenance Cost for RCM Analysis of Railway Vehicle)

  • 이창환;박병노;임성수
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2008년도 추계학술대회 논문집
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    • pp.1481-1486
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    • 2008
  • To apply more effective the RCM analysis for railway vehicle, the maintenance cost per equipment should be considered together with failure criticality per equipment considered in existing. This paper is described the systematic calculation of maintenance cost considering the RCM analysis of railway vehicle. To calculate the maintenance cost systematically, the cost breakdown structure was established, and basic cost information and calculated cost items were defined. In addition, the linking between calculated cost and RCM analysis was considered. In future, this proposal would be used to analysis of cost effectiveness through RCM analysis of railway vehicle.

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BSC와 AHP를 활용한 IoT 인프라 도입 의사결정에 관한 연구: 전자가격라벨(ESL)을 중심으로 (A Study on Introduction of IoT Infrastructure based on BSC and AHP: Focusing on Electronic Shelf Label)

  • 양재용;이상열
    • 한국전자거래학회지
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    • 제22권3호
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    • pp.57-74
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    • 2017
  • 전자가격라벨(ESL)은 상품진열대에 부착되어 있는 종이가격라벨의 대체재로서 오프라인 소매매장의 혁신을 선도할 유통 IoT 인프라로 주목받고 있다. 일반적으로 대체재 성격의 제품도입 시 기업은 기존 제품 대비 투자비용의 효율성이나 운영비용 절감 등의 재무적 요인을 우선적으로 고려하는 경향이 있다. 그러나 의사결정과정에서 재무적 요인만 고려할 경우 기업전략과 연결된 다양한 가치와 이해관계자들의 요구사항을 제대로 반영하지 못할 수 있다. 본 연구에서는 전자가격라벨과 같은 IoT 인프라의 도입 의사결정과정에서 고려해야 할 평가요인들에 관해 BSC의 4대 관점(재무, 고객, 프로세스, 성장)을 기반으로 8개 평가항목(투자비용, 운영비용, 품질수준, 고객관리, 업무효율성, 유지보수, 기능확장성, 매장이미지)을 선정하고, AHP(분석적 계층 프로세스)를 사용하여 국내 중소형 슈퍼마켓의 직원들을 대상으로 평가항목의 우선도를 측정하였다. 연구의 결과로 가격라벨의 대안 채택을 위한 평가항목 중에서 고객, 학습과 성장, 내부 비즈니스 프로세스, 재무관점 순으로 우선도가 산출되었고, 전자가격라벨이 종이가격라벨보다 높은 중요도로 지지되었다. 대부분의 선행연구에서 재무관점의 평가항목들의 우선도가 높았던 것과 달리 학습과 성장, 고객관점의 평가항목들이 상대적으로 높게 나타났고, 특히 직군별, 가격라벨 교체업무 연관 여부에 의해 구분된 응답자 그룹들 간에 8개 세부평가 항목들의 우선도가 다르게 나타났다. 이러한 결과는 ESL의 도입을 고려하는 기업(유통매장)과 ESL을 공급하는 기업(제조사 및 서비스 사업자) 모두에게 시사점을 제공해 줄 수 있을 것으로 기대된다.

AHP분석을 통한 도로 교통안전지킴이 로봇 개발에 관한 연구 (A Study on the Development of Road Traffic Safety Moderator Robot using AHP)

  • 이영우;권혁준
    • 한국도로학회논문집
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    • 제16권6호
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    • pp.159-167
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    • 2014
  • PURPOSES : The purpose of this study is to analyze the requirements of the road traffic safety moderator robot when road repairing. The road traffic safety moderator robot is road traffic safety equipment and to conversions mechanical engineering and IT when road repairing. METHODS : The study used AHP based on the survey from road repair related expert that field engineers, design engineers, public officials and professors. The survey used paired comparison. The survey items were safety, convenience and economics. The safety is classified as visibility or efficiency, the convenience is classified as utility or mobility and the economics is classified as initial investment cost or maintenance $ management cost. The survey alternatives were the road traffic safety moderator robot, traffic regulation by human, traffic regulation by mannequin and traffic signs. The software for AHP is Expert Choice 2000. RESULTS : The results of AHP analyze, the weighted value of safety was analyzed with the highest at 0.488 of survey items. The weighted value of convenience was analyzed at 0.295, the weighted value of economics was analyzed at 0.218. The results of the road traffic safety moderator robot, the weight value of efficiency and utility were analyzed with the highest at 0.284 and 0.259 of alternatives. The weighted value of initial investment cost and maintenance & management cost were analyzed with the lowest at 0.203 and 0.211 of alternatives. The consistency test results of each items, null hypothesis is rejected because the CR values were 0.000 respectively. Therefore, the study results are consistency. CONCLUSIONS : The result of this study, overall value of the road traffic safety moderator robot came off second-best of other alternatives. The road traffic safety moderator robot has been received highest praise by the result of the study as good road traffic safety equipment when road repairing because the weighted values of efficiency and utility were analyzed with the highest of survey items. The efficiency mean securing safety and the utility mean practical assistance when road repairing. The results of this study showed that the road traffic safety moderator robot will effective for traffic safety when road repairing. economics and visibility are that supplementation of the road traffic safety moderator robot because the weighted values of economics and visibility were analyzed with the lowest of survey items. The consistency test results are consistency because the CR values were 0.000 respectively.

산지양계복합경영의 비용구조와 경영성과 분석 (Analysis on Cost Structure and Management Performance of Poultry Farming in AgroForestry)

  • 원현규;김혜수;전현선
    • 한국산림과학회지
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    • 제106권4호
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    • pp.473-479
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    • 2017
  • 본 연구는 유실수, 특용수, 산채 및 고로쇠 등을 주업으로 임업만 생산했을 경우와 자연순환농법으로 닭을 방사하여 키우는 산지양계와 결합한 복합경영일 경우의 조수입이 어느 정도 향상되었는지를 분석하였다. 연구대상지는 충청북도 충주시, 경상북도 경산시, 강원도 화천군에 위치하고 있는 3곳의 산지양계 복합경영 현장실연 임가이다. 그리고 현장 면담조사를 통해 2015년도 기준의 경영비와 조수입을 조사하여 산지양계의 비용구조와 경영성과를 비교 분석하였다. 연구결과, 충주는 조수입이 25,608,000원, 경영비가 20,217,571원으로 소득은 5,390,429원으로 분석되었고, 경산은 조수입이 33,950,000원, 경영비가 18,655,714원으로 소득은 15,494,286원인 것으로 나타났다. 화천은 조수입이 31,850,000원, 경영비가 13,143,000원으로 소득은 18,707,000원이었다. 그리고 판매량과 비용이 일치하는 손익분기 판매량은 충주는 617마리, 경산은 125마리, 화천은 63마리로 나타났다. 1마리당 가격에서 차지하는 원가율은 충주는 79%를 차지하였고, 경산은 55%, 화천은 41%를 차지하였고 이에 따른 마진율은 충주는 21%, 경산은 45%, 화천은 59%로 나타났다. 또한 산지양계복합경영의 소득효과는 조수입 기준으로 평가한 결과, 임업만 주업으로 할 때 보다 충주가 16%, 경산이 18% 그리고 화천이 11%로 증가한 것으로 나타났다.

골프 코스관리 비용 분석 (Analysis of Maintenance Expense in various Golf Courses)

  • 유민준;이재필;주영규;김두환
    • 아시안잔디학회지
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    • 제23권1호
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    • pp.61-76
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    • 2009
  • 본 연구는 골프장의 적정 코스관리 비용을 구명하고 국내 골프장 29개의 홀당 내장객당 비용과 골프장 8개의 항목별 및 장소별 비용을 분석한 결과는 다음과 같다. 1. 홀 당 내장객이 증가할수록 홀 내장객당 비용이 감소하는 경향을 보여 주었다. 2. 골프장 코스관리 비용을 결정하는 인자는 연 내장객, 코스면적, 운영형태, 코스자동화 시설 등이다. 3. 골프장의 단위면적당 코스관리 비용은 869원이었다. 4. 8개 골프장의 홀 당 평균 코스관리 비용은 44,325,000원이었다. 5. 골프장 코스관리 비용 중 인건비 비중이 가장 높았으며 인건비중 그린의 볼마크 보수 인건비가 홀 당 평균 4,163,000원 (26%)으로 가장 높았다. 6. 골프장 총 코스면적의 평균 30% 정도를 차지하는 페어웨이에 사용되는 재료비가 총 재료비용의 $22%{\sim}44%$이며 그중 수입비료, 병충해 방제농약, 배토용 모래등의 구입비가 가장 많았다. 7. 총 코스면적의 평균 2% 정도를 차지하는 그린에 사용되는 재료비가 총 재료비용의 $28%{\sim}36%$이며, 입자형 비료, 미량원소비료, 토양개량제 등의 수입 제품으로 인해 그 구입비가 가장 많았다. 8. 농약 대용으로 미생물, 키토산 등의 친환경제제가 대신 사용된 경우 비용에서는 큰 차이가 없었다.