• Journal of the Korean Operations Research and Management Science Society
• /
• v.25 no.3
• /
• pp.41-48
• /
• 2000

We consider the question of warranties for repairable items. During the warranty period, each time an item fails the manufacturer has the obligation to restore the item to operational condition either by repairing the item or by replacing it by a new item. In this paper, we consider a warranty policy for making this decision based on the condition of the failed item. For products with phase-type lifetime distributions where the phases represent the condition of the item, we develop algorithms to determine the expected cost of servicing a warranty and use it in making the repair/replacement decision. illustrative numerical examples are presented.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.16 no.27
• /
• pp.21-25
• /
• 1993

This article is concerned with cost analysis in stepdown warranty policy. The repair of item is divided into two policies. First, perfect repair can be considered that the failurerate is the same as new item. Second, minimal repair is shown that the failurerate is the same as just before the item failure In this paper, the minimal repair model is introduced. And it is assumed that manufacturers repair the item failure within the warranty periodn. But warranty period is not renewed at all. At this point the warranty cost is analyzed in manufacturer's and customer's point of view.

• Journal of Nutrition and Health
• /
• v.20 no.6
• /
• pp.442-455
• /
• 1987

The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

• Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
• /
• 2004.04a
• /
• pp.413-418
• /
• 2004

The purpose of this research calculates the map manufacture cost and there are we even though we determine proper map price. We distinguished the budget item of NGI in 2003 with the direct cost to the overhead cost. A map manufacture cost classified a direct and overhead cost as a nap manufacture cost commonness cost and no relation cost and was calculated. The result to analyze the item of the charge, It is impossible to withdraw the map manufacture cost selling the map. This is because a map sale price inexpensive than the map manufacture price. We presented a two alternative in research to see consequently about a map price raising.

• KIEAE Journal
• /
• v.8 no.1
• /
• pp.111-118
• /
• 2008

To maintain the public office buildings, the related government employee uses cost under the limited budget. it is difficult to execute the budget as is assigned to maintenance items with contemplating the characteristics such as frequency, cost/item, weighting factor, and etc. As a precedent study about this cost-efficiency model, this study is intended to show the expenditure trends, frequencies, and cost distributions of maintenance items for the development of cost-efficiency model by analyzing time series data from the surveys on maintenance costs of the selected public office buildings.

• Korean Management Science Review
• /
• v.34 no.1
• /
• pp.71-84
• /
• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Journal of Technologic Dentistry
• /
• v.22 no.1
• /
• pp.153-178
• /
• 2000

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in apite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically. Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost approproately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prothetic restroation changes and the level of pathologic technology increases. The current wage structure has differences in the degree of difficulty accroding to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is potential to lower the medical quality through the use of low-proce materials to avoid the increase of cost and the work process which skips a manufacturing step. The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right proce is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.

• Journal of Korean Institute of Industrial Engineers
• /
• v.29 no.3
• /
• pp.239-246
• /
• 2003

Individual items are produced continuously from an industrial process. Each item is checked to determine whether it satisfies a lower screening limit for the quality characteristic which is the weight of an expensive ingredient. If it does, it is sold at a regular price; if it does not, it is reprocessed or sold at a reduced price. The process mean may be adjusted to a higher value in order to reduce the proportion of the nonconforming items. Using a higher process mean, however, may result in a higher production cost. In this paper, the optimal process mean and lower screening limit are determined in situations where the probability that an item functions well is given by a logistic function of the quality characteristic. Profit models are constructed which involve four price/cost components; selling prices, cost from an accepted nonconforming item, and reprocessing and inspection costs. Methods of finding the optimal process mean and lower screening limit are presented and numerical examples are given.

• Journal of Korean Institute of Industrial Engineers
• /
• v.24 no.3
• /
• pp.359-365
• /
• 1998

An economic process monitoring procedure is presented when the major quality characteristic of the item is dichotomous. Every item is inspected and decided whether it is conforming or not. If an item is found to be nonconforming, the previous number of the successive conforming items is compared with a predetermined number r to check the process for existence of any assignable cause of variation. A cost model is constructed on the basis of costs of inspection, illegal signal, undetected out-of-control state and corrective action. By minimizing the expected total cost per unit time, the optimal value of r is obtained. The effects of cost coefficients are studied numerically.

• Journal of the military operations research society of Korea
• /
• v.10 no.2
• /
• pp.61-73
• /
• 1984

A block replacement policy using items with different reliability is discussed. We divide system unit failure modes into two modes and use less reliable unit when operating unit fails near the planned preventive replacement time. In this policy, item A has two failure modes. Mode-1 failure is removed by minimal repair, mode-2 failure by replacement. If mode-2 failure of item A happens in (0, $T-{\delta}$), failure item A is replaced by new item A. If mode-2 failure of item A happens in ($T-{\delta}$, T), failure item A is replaced by new item B. Item B should be cheaper and less durable than item A. Under this policy, we determine the preventive replacement interval $T^{*}$ and the interval ${\delta}^{*}$ of item B replacement which minimize the cost rate per unit time.