• 한국조경학회지
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• 제29권2호
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• pp.68-76
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• 2001

The purpose of this study is to computerize street tree management using a CAD program in order to manage the drawing record of street trees systematically and concurrently. The configuration of this program is composed of Reference Data, Data Inquiry, and Cost Assessment. The Reference Data includes characteristics of trees, monthly managements records, damage by blight and insects and usage of pesticides. The Data Inquiry includes an individual search of the tree index, simple searches and multiple searches. The Cost Assessment includes two main components, the data input with labor cost, manure ocst and pesticide cost and the assesment of management cost for prevention of blight and insects, pruning and fertilization. The results of this study are as follows: 1) When there are practices such as transplanting and removing of street trees it is immediately updated with the various situation. By creating an in progress a tree management system, up to the date information can be given to the manager for decision making. 2) To identify individual tree at the site or in drawing, the street name and numbers were used instead of coordinates. Tree tags are attached to the street trees individually. It can make DB management simple and easy. 3) By doing simple or multiple search with constructed DB, data can be provided quickly. 4) The result of this type of search are useful in the assessment of management cost very useful in regards to items such as the pruning, pesticides scattering and fertilization. 5) By using the AutoCAD software and existing PC without purchasing new equipment, the cost of system implementation can be minimized.

• 한국건축시공학회지
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• 제2권4호
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• pp.153-161
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• 2002

Recently our government operates earned value management system (EVMS) for improving work management system of the construction projects over specific scale. The EVMS is based on the integrated management between construction cost and schedule. the existing systems, however, are focused on the cost management by using work quantity. This study suggests a work management model to integrate construction cost with activity information. The model introduces a work task concept as a tool that can connect construction rest to activity information. The suggested model in this study is verified by using actual data for the applicability to practical construction projects.

• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 국제학술발표논문집
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• The 7th International Conference on Construction Engineering and Project Management Summit Forum on Sustainable Construction and Management
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• pp.133-137
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• 2017

Nuclear power plants in Korea are usually built based on a duplicated model; so the project cost data of the preceding unit can be used as reference when estimating the project cost for the succeeding unit. However, since the contracting method is oriented towards the price, empirical factors such as making top-down estimations using the reverse calculation method based on the completion cost of the preceding unit is dominant. In order to develop a project cost database to resolve such problems, the detailed cost boundary of the project cost data must be categorized by project and by system. This study proposes a method to connect the code of account with the base quantities and the IAEA account, and proposes a database structure for the development of a project cost estimation system. The estimation system developed in the future is expected to utilize the proposed project cost data structure.

• 품질경영학회지
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• 제44권4호
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• pp.713-733
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• 2016

Purpose: The primary objective of this case study is to establish a COQ(Cost of Quality) management system for power generation industries. Key topics of this study include collecting COQ elements, their classifications, COQ computation formula, and determining COQ improvement projects. Results: A comprehensive set of COQ elements have been isolated for electric power generation companies. The COQ elements were classified in such a way that they could be managed according to the PAF model as well as the SIPOC diagram. This study showed that a systematic approach could be established for monitoring the COQ elements and using them in the process of improving quality competitiveness. Methods: The PAF(Prevention-Appraisal-Failure) model has been employed in the process of collecting COQ elements for a power generation company. All the cost of quality elements were first examined through an extensive review of articles and books in the field of quality. The cost elements were then refined and augmented by conducting a comparative study with international standards. The COQ elements have been verified by a group of quality managers and classified according to both the PAF model and the SIPOC diagram for better understanding in the entire organization. An improvement strategy has been also proposed by using a typical COQ level of power generation companies. Conclusion: The conventional PAF model was used in establishing a COQ management system for power generation industries. This case study illustrates the procedure about identification, classification and computation of quality costs, including selection of improvement projects. The system can be used not only for observing the current state of cost elements related to quality, but also for planning an improvement strategy using the ratio of cost classification.

• 한국재난정보학회 논문집
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• 제16권2호
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• pp.331-342
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• 2020

연구목적: 본 연구는 건설업에서의 사고·장애 예방을 위해 시행되고 있는 안전관리비 제도의 문제점과 개선방안 도출을 목적으로 한다. 연구방법: 연구를 위하여 건설안전관리자 20명을 대상으로 세부 설문지를 개발하여 전문가집단인터뷰(FGI) 분석기법을 시행하고 분석하였다. 연구결과: 분석결과 '안전관리비 제도의 이해'를 위해 기준 매뉴얼 작성, 정기 현장교육 시행, 안전관리비 모니터링 시스템 구축 등의 대안이 도출되었고, '안전관리비 제도의 효율성과 필요성'을 개선하기 위해 이례상황 시 즉시 투입할 수 있도록 유연한 비용 집행의 자율성을 보장할 필요성이 있으며, 과도한 증빙서류 요구로 개선되어야 할 항목으로 분석되었다. 결론: 본 연구를 통해 건설현장의 안전관리비 제도 개선을 위한 문제점을 인식하고, 건설안전관리자에 의한 개선방안을 정책적·제도적인틀속에서 마련되어야 할 것이다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제17권11호
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• pp.3030-3049
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• 2023

With the development and wide application of hybrid network computing modes like cloud computing, edge computing and fog computing, the customer service requests and the collaborative optimization of various computing resources face huge challenges. Considering the characteristics of network environment resources, the optimized deployment of service resources is a feasible solution. So, in this paper, the optimal goals for deploying service resources are customer experience and service cost. The focus is on the system impact of deploying services on load, fault tolerance, service cost, and quality of service (QoS). Therefore, the alternate node filtering algorithm (ANF) and the adjustment factor of cost matrix are proposed in this paper to enhance the system service performance without changing the minimum total service cost, and corresponding theoretical proof has been provided. In addition, for improving the fault tolerance of system, the alternate node preference factor and algorithm (ANP) are presented, which can effectively reduce the probability of data copy loss, based on which an improved cost-efficient replica deployment strategy named ICERD is given. Finally, by simulating the random occurrence of cloud node failures in the experiments and comparing the ICERD strategy with representative strategies, it has been validated that the ICERD strategy proposed in this paper not only effectively reduces customer access latency, meets customers' QoS requests, and improves system service quality, but also maintains the load balancing of the entire system, reduces service cost, enhances system fault tolerance, which further confirm the effectiveness and reliability of the ICERD strategy.

• Smart Structures and Systems
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• 제15권3호
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• pp.609-625
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• 2015

Management of infrastructure stock is essential in sustainability of society, and its analysis and optimization are studied in the light of control system modeling in this paper. At the first part of the paper, cost of stock management is analyzed based on macroscopic statistics on infrastructure stock and economical growth. Stock management burden relative to economy is observed to become larger at low economic growth periods in developed economies. Then, control system modeling of stock management is introduced and by augmenting maintenance actions as control input, dynamic behavior of stock is simulated and compared with existing time history statistics. Assuming steady state conditions, applicability of the model to cross sectional data is also demonstrated. The proposed model is enhanced so that both preventive and corrective maintenance can be included as system inputs, i.e., feedforward and feedback control inputs. Optimal management strategy to achieve specified deteriorated stock level with minimal cost, expressed in terms of preventive and corrective maintenance actions, is derived based on estimated parameter values for corrosion of steel bridges. Relative cost effectiveness of preventive maintenance is shown when target deteriorated stock level is lower.

• 한국건설관리학회논문집
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• 제11권3호
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• pp.105-114
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• 2010

2008년 Global 금융위기로 국내경기가 침체국면에 진입함에 따라 정부는 국내경기 활성화를 유도하기 위해 SOC예산을 증액하고 조기집행하고 있다. 정부에서는 재정투자사업에 대한 예산증액을 예방하기 위한 목적으로 총사업비관리지침을 1994년 제정하였고 후속적으로 관련제도를 보완 정비하면서 SOC건설사업의 사업비를 관리하고 있다. 이러한 정부의 사업비 증가방지에 대한 의도와는 달리 실제 시행되고 있는 SOC사업에서 총사업비가 대폭 증가하는 사례가 나타나고 있으며, 사업추진과 연관된 정부기관 및 연구기관에서는 총사업비 관리방안에 대한 보완 및 개선의 필요성을 주장하고 있다. 본 연구에서는 국내 SOC사업의 총사업비 관리체계에 대한 개선방안을 제시하고자 한다. 이를 위해 본 연구에서는 현행 SOC사업의 총사업비 관리현황을 고찰하여 As-Is Model을 정리하고, 해외 건설선진국에서 시행하고 있는 건설사업 사업비 관리현황을 통해 국내와의 차이점 파악하였으며, 국내 기존 총사업비 현황고찰자료 분석 및 해외 총사업비 관리현황과의 비교를 통해 국내 SOC건설사업의 총사업비 관리와 관련된 문제점을 도출하고, 제기된 문제점을 개선할 수 있는 총사업비 관리방안을 제시 하였다.

• 보건의료산업학회지
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• 제5권1호
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• pp.87-99
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• 2011

The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.