• Journal of Korean Society of Industrial and Systems Engineering
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• v.33 no.3
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• pp.1-9
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• 2010

To protect information resources, many organizations including private corporate and government employ integrated information security systems which provide the functions of intrusion detection, firewall, and virus vaccine. So, in order to develop a reliable integrated information security system during the development life cycle, the managers in charge of the development of the system must effectively distribute the development resources to the quality factors of an integrated information security system. This study suggests a distribution methodology that minimizes the total cost with satisfying the minimum quality level of an integrated information security system by appropriately assigning development resources to quality factors considered. To achieve this goal, we identify quality factors of an integrated information system and then measure the relative weights among the quality factors using analytic hierarchy process (AHP). The suggested distribution methodology makes it possible to search an optimal solution which minimizes the total cost with satisfying the required quality levels of processes by assigning development resources to quality factors during the development life cycle.

• Korea Journal of Hospital Management
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• v.6 no.2
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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.

• Korean Journal of Construction Engineering and Management
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• v.23 no.5
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• pp.65-76
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• 2022

The New Excellent Technology (NET) designation system, introduced in 1989 for the purpose of promoting the development of domestic construction technology and enhancing national competitiveness, reviews the statement of construction cost of new technologies. And the cost reduction effect such as design, construction, and maintenance cost and the effect of reducing the construction duration are evaluated as an evaluation criteria of economic feasibility. However, in this evaluation process, differences of opinion between the institution of construction cost estimating standard management and the new technology developer about unique technologies frequently occur. In addition it is difficult to objectively compare the construction duration with existing similar technologies because there is no information on productivity as the current cost estimating standards for new technologies only present the required amount per unit quantity. In this study, the current state of cost estimating criteria review procedure, evaluation criteria, and cost estimating standards establishment method were analyzed when screening for the designation of a new construction technologies, and compared with overseas cost estimating standards, measures to improve the cost estimating standards of current construction new technologies were suggested. Through the improved cost estimating standards of this study, it is expected that cost information on new technologies will be provided to clients in more detail than the current ones, and the availability and applicability of new construction technologies would be improved by simplifying the construction cost calculation process more.

• IE interfaces
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• v.15 no.2
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• pp.159-171
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• 2002

Data Warehouses integrate data from multiple heterogeneous information sources and transform them into a multidimensional representation for decision support applications. Data warehousing has emerged as one of the most powerful tools in delivering information to users. Most previous researches have focused on marketing, customer service, financing, and insurance industry. Further, relatively less research has been done on data warehouse systems in the complex manufacturing industry such as ship production, which is characterized complex product structures and production processes. In the ship production, data warehouse systems is a requisite for effective cost analysis because collecting and analysis of diverse and large of cost-related(material/production cost, productivity) data in its operational systems, was becoming increasingly cumbersome and time consuming. This paper proposes architecture of the data warehouse systems to support cost analysis in the ship production. Also, in order to illustrate the usefulness of the proposed architecture, the prototype system is designed and implemented with the object of the enterprise of producing a large-scale ship.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.4 no.5
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• pp.907-917
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• 2000

In this paper the network costing model alternatives for reasonable interconnection charging are suggested. The current interconnection charge regimes is based on fully distributed costing method. Basically this method doesn't consider the common carrier's efficient network cost because it reflects the actual cost of network In this paper, 1 suggest the basic structure of the network costing model fur applications of incremental costing method that considers the efficient cost based on economics-prospective. And I classify network cost with capital cost and operating cost and analysis their reasonable costing methods.

• Architectural research
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• v.16 no.3
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• pp.93-100
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• 2014

Existing BIM(Building Information Modeling) based energy evaluation tools cannot be utilized enough for the potential performance of BIM because most of them have not provided the integrated model for energy evaluation, assessment of the material, cost of the construction, and so on. This research aims to propose and develop a new application, EcoBIM, to support an integrated evaluation of the energy and cost efficiencies of the design alternatives within the design process. The proposed application functions as a BIM-based evaluation system that calculates energy-savings performance as well as the construction cost of the alternatives at the design stage. This study mainly focuses on the possibilities of developing the proposed technology. We also suggest an advanced design process using the proposed system, corresponding to changes of national regulations in Korea. This study deduce that EcoBIM can allow architects to make suitable decisions regarding energy- and cost-efficient designs. The proposed design process will allow architects not only to check the eco-friendly performance of design alternatives but also predict the operation cost in a certain period in the future. EcoBIM can prevent large-scale design changes required to obtain environmental certification and enable the owner to make an informed decision about the initial investment of construction according to the result of the analysis of the energy requirement at the design stage.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.36 no.10B
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• pp.1192-1199
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• 2011

The purpose of this paper is to test empirically whether the sunk cost fallacy occurres or not under the two-part tarriff and to give the desirable rate-making for minimizing sunk cost fallacy. According to the results of analysis highly paid monthly fee makes more traffics over the level of optimal consumption because of sunk cost fallacy. Therefore monthly fee reduction will cause the optimal consumption that is near the solution of their own utility function.

• Convergence Security Journal
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• v.13 no.1
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• pp.11-17
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• 2013

In this paper, the information security requirements in the mobile ad-hoc network(MANET) are presented, and the algorithm to establish the protection node(gateway) is proposed to prevent the distributed denial of service(DDoS). The information security technology and security threats in the MANET are presented, and protection node is decided to minimize the total cost through the sending nodes and receiving nodes by way of protection node. To set up the protection node, the minimization algorithms of maximum cost and the average cost between the protection node and receiving nodes are compared with the optimal solutions, in which optimal solution is found out by all enumeration method. From the results, the total cost between the sending and receiving nodes is minimized under the average cost minimization algorithm rather than the using of the maximum cost.

• Journal of the Korea Society of Computer and Information
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• v.21 no.1
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• pp.59-64
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• 2016

This paper suggests heuristic algorithm with O(mn) polynomial time complexity using Excel for partially survivable networks optimization problem of cellular telecommunication systems with m cells and n hubs. This problem only can be get the solution using linear programming or LINGO software package. The proposed algorithm connects the cell to hubs in ring network with minimum cost as the connection diversity of each cell. If the traffic of ring network (T) is T>2K for ring capacity (K), we adjust the maximum cost hub to MTSO that has a ascending order of (D/DC)/${\Delta}^+$ cell with each cell traffic demand (D) and ${\Delta}^+$=(MTSO cost-maximum cost hub) than we get the $T{\leq}2K$. Finally, we adjust MTSO to the removed maximum cost hub for the cell with 2K-$T{\geq}$(D/DC) and $_{max}{\Delta}^-$. While we using like this simple method, the proposed algorithm can be get the same optimal solution for experimental data as linear programing and LINGO software package.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.495-498
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• 2007

The latest parceling-out price upper limit ancestor memorial service enforcement, Sale in lots circle is elated interest of society each floor for construction working expenses by open etc. but private investment law for society basis facilities, because circle that is presenting in parceling-out price upper limit ancestor memorial service back is different system (configuration item), cross is expected. A lot of study results connected with cost control expense arbor in the mountains etc. were presented until present, but persistent DB expulsion prohibition. Cost information is standardization unpreparedness of system. It is real condition that is hoarded since research and development by practical use plan presentation unpreparedness etc. Therefore, in this study, desire does actual date use plan presentation by purpose through DB construction after process by information form of good quality so that can collects efficiently and manages and utilizes at construction production step flag firm' s results data which is achieved. Can utilize to data of tool development that maximize ultimately comprehension about employer' s business and business order ability through persuasion, and diverts in cost control business hereafter.