• 산업공학
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• 제8권1호
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• pp.31-43
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• 1995

This study is intended to develop a technology cost model (TCM) which treats technology costs appropriately under present advanced manufacturing technology environment. TCM is composed of two elements : cost classification system and cost allocation model. It is proposed to include technology-related department expenses as well as technology investment in the categories of technology costs. For the cost allocation, technology activities are divided into four homogeneous groups. Costs are accumulated into one of the four cost pools and allocated to the cost object using the pool's unique allocation base. It is also proposed to use the capital recovery costs including interest expense rather than the depreciation costs for an invested capital. A case study is performed to verify the applicability of the developed model.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2003년도 하계학술대회 논문집 C
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• pp.1964-1966
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• 2003

Lighting in the tunnel makes for safe driving of cars taking into account of change in perception arisen in the sight of drivers of cars entering into and passing tunnel, drivers' mental reaction and unique circumstances of a tunnel. There are many variables to satisfy safe driving in the tunnel. Since tunnels are mostly located in the mountainous area and illumination at the approach part differs largely depending on the surrounding circumstances, a standard different from that of common lighting is applied. An accidentin the tunnel, which involves same danger as in underground, may lead to a large mishap. Therefore, control by sensors inside and outside of tunnel ensures prevention of an accident through control of illumination at the approach part and inside of tunnel. It is very important in the aspect of saving energy since such control is available to reduce depreciation factor resulted from early excessive intensity of illumination.

• 대한안전경영과학회지
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• 제18권4호
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• pp.91-97
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• 2016

Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.

• 한국항공우주학회지
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• 제31권3호
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• pp.50-57
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• 2003

본 연구에서 헬리콥더의 궤적추종을 위한 제어기의 설계 및 평가를 수행하였다. 제어시스템의 알고리즘은 선형 되먹임 기법과 두 단계 시간분리 구조를 이용하여 구성하였다. 또한 헬리콥터 동특성에 대한 정확한 정보의 결핍으로 인한 모델 역변화 오차를 보상하기 위해 신경회로망을 이용한 실시간 적응제어 구조를 자세제어 시스템에 적용하였다. 제어 시스템의 궤적추종성능은 아파치 헬기의 동측성을 나타내는TMAN 시뮬레이션 프로그램의 단순형을 사용하여 평가하였다. 이를 통하여 실시간 신경회로망 적응제어 구조가 동특성 정보의 부족으로 이한 궤도 추종 제어의 성능 저하 문제에 매우 효과적으로 기여함을 보였다.

• 경영과학
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• 제34권1호
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• pp.71-84
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• 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.

• 대한교통학회지
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• 제25권6호
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• pp.89-97
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• 2007

고도의 산업화와 경제발전으로 인한 자동차 의존적인 교통체계는 도심의 교통혼잡, 에너지소비, 대기오염과 소음, 교통사고 등과 같은 많은 문제를 유발하고 있는 실정이다. 특히, 도심에서 자동차로 인한 대기오염은 과거 산업활동에 의해 발생된 공해문제보다 더욱 심각한 수준에 이르고 있다. 이에 본 연구에서는 미시적 시뮬레이션을 이용하여 자동차 배출가스 저감 효과를 파악하고 경제성 분석을 통해 도심지에서 대기오염을 최소화 하면서 차량 소통을 원활히 할 수 있는 교통정책이 무엇인지를 파악하였다. 그 결과, 차량 요일제가 투자비용이 없어 가장 효과적인 방법인 것으로 나타났으나 시민들에게 강제성을 부여함으로써 자동차 수요를 억제시키기 때문에 시민들과의 공감대 형성이 무엇보다 중요하며, 다른 대안들과 병행하여 추진하는 것이 효과적일 것이라는 결론을 얻었다. 향후 연구과제는 선호의식 조사를 통해 시민들이 생각하는 자동차 배출가스의 대기오염 영향을 조사하고 본 연구 결과를 통해 나타난 차량 요일제 도입시 참여 의사를 조사하여 실제 교통정책 도입 가능성 등을 파악하는 연구를 진행 해야겠다.

• Industrial Engineering and Management Systems
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• 제8권4호
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• pp.221-227
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• 2009

There are customer services jointly provided by two facilities so that each customer will complete the course made up of both facilities' sub-services. The two facilities are assumed invested respectively by an infrastructure owner and one subordinate facility owner, whose partnership is built on their capital investments. This paper presents a mathematical model of Stackelberg competition between the two facility owners to derive their optimal Nash equilibrium. In this study, each facility owner's profit is consisted of fixed revenue fractions of sold services, operating costs (including depreciation cost) and maintenance costs of her facility. The maintenance costs of one facility are incurred both by failures and deterioration due to usage. Moreover, for both facilities, failures are rectified immediately by minimal repairs and preventive maintenance is carried out at a fixed time epoch. Additional assumptions are also employed to develop the model such as customer arrivals are manipulated to follow a Poisson process, and each facility's lifetime is independently Weibull-distributed. The Stackelberg game proceeds as follows. At the first stage of decision making process, the infrastructure owner (acting as a leader) decides the allocation of revenue shares based on her self-interest. After observing the allocation of revenue shares, the subordinate facility owner determines her own optimal price of services. This paper investigates actions and reactions of the two partners in the system. Then analytical conditions are proposed to achieve a unique optimal Nash equilibrium. Finally, some suggestions for further research are discussed.

• 산업경영시스템학회지
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• 제29권3호
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• pp.43-54
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• 2006

The National Wealth Survey Method has been used to estimate capital stocks in Korea by the Korea National Statistical Office in every 10 years. However, this method requires huge amount of time and money, Since the Benchmark Year Method also has similar problems of difficulties to estimate the annual retirement rate and depreciation, the Korea National Statistical Office is now considered to adapt the Perpetual Inventory Method being used by the most OECD countries as an alternative. Hence, in this paper, the concepts of the Perpetual Inventory Method are introduced and its formation plans for the National Wealth Survey are suggested.

• 산업경영시스템학회지
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• 제32권4호
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• pp.184-191
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• 2009

In a technological driven environment, a depreciation estimate which is based on traditional life analysis results in a decelerated rate of capital recovery. This time pattern of technological growths models needs to be incorporated into life analysis framework especially in those industries experiencing fast technological changes. The approximation technique for calculating the variance can be applied to the six growth models that were selected by the degree of skewness and the transformation of the functions. For the Pearl growth model, the Gompertz growth model, and the Weibull growth model, the errors have zero mean and a constant variance over time. However, transformed models like the linearized Fisher-Pry model, the linearized Gompertz growth model, and the linearized Weibull growth model have increasing variance from zero to that point at which inflection occurs. It can be recommended that if the variance of error over time is increasing, then a transformation of observed data is appropriate.

• 무역학회지
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• 제44권1호
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• pp.17-30
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• 2019

This study is to investigate the effect of real exchange rate on bilateral trade balance between Korea and ASEAN 10 countries. Using quarterly data from 1991 to 2017 the paper analyzes whether or not the real depreciation of Korea's won could improve the trade balance in the short and long term. Based on Autoregressive Distributed Lag(ARDL) model, the empirical results show that trade balance, GDP, and real exchange rate are all cointegrated, representing the long-run relationship among variables. In the consideration of long-run relationship, the increases in ASEAN countries' GDP could have a negative impact and Korea's GDP positive impact on trade balance between Korea and ASEAN countries unexpectedly. For the main variable, the paper did not find the long-term effect of real exchange rate on the trade balance, for the short-term effect of the real exchange rate it was found that there exists the J-curve effect only in the case of Vietnam and Brunei. Therefore, these results imply that the intended policy concerning the exchange rate in the free-floating exchange rate system could be limited to improve the trade balance between Korea and ASEAN countries.