• 한국IT서비스학회지
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• 제8권3호
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• pp.67-81
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• 2009

This study aims to test the valur relevance of development cost particularly focusing on IT firms of KOSDAQ. Test period is from 2005 to 2007 and the samples are 2,271 year-firms including 1,692 firms that reported development cost in financial statements. The basic test model is a modified Ohlson(1995)'s linear model. The empirical results show that there is the negative relation between stock price and development cost reported as asset. It means that development costs reported as asset is considered as expense in the market. It implies that development activities of KOSDAQ IT firms is not related to market-leading technologies or goods. Otherwise it might reflect the conservative valuation of market on the unstability of KOSDAQ market itself.

• International Journal of Computer Science & Network Security
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• 제24권6호
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• pp.17-22
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• 2024

Software cost and schedule estimation is usually based on the estimated size of the software. Advanced estimation techniques also make use of the diverse factors viz, nature of the project, staff skills available, time constraints, performance constraints, technology required and so on. Usually, estimation is based on an estimation model prepared with the help of experienced project managers. Estimation of software cost is predominantly a crucial activity as it incurs huge economic and strategic investment. However accurate estimation still remains a challenge as the algorithmic models used for Software Project planning and Estimation doesn't address the true dynamic nature of Software Development. This paper presents an efficient approach using the contemporary Constructive Cost Model (COCOMO) augmented with the desirable feature of fuzzy logic to address the uncertainty and flexibility associated with the cost drivers (Effort Multiplier Factor). The approach has been validated and interpreted by project experts and shows convincing results as compared to simple algorithmic models.

• 경영과학
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• 제23권2호
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• pp.75-91
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• 2006

The purpose of this paper is to propose a new software development cost estimation method using SVR(Support Vector Regression) SVR, one of machine learning techniques, has been attracting much attention for its theoretic clearness and food performance over other machine learning techniques. This paper may be the first study in which SVR is applied to the field of software cost estimation. To derive the new method, we analyze historical cost data including both well-known overseas and domestic software projects, and define cost drivers affecting software cost. Then, the SVR model is trained using the historical data and its estimation accuracy is compared with that of the linear regression model. Experimental results show that the SVR model produces more accurate prediction than the linear regression model.

• 한국정보처리학회논문지
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• 제1권2호
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• pp.194-201
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• 1994

최근 소프트웨어 적용분야가 확대됨에 따라 소프트웨어가 차지하는 비중이 점차 높아지고 개발 비용에 대한 중요성이 증대되고 있다. 그러나 종래의 개발비용 평가 모델은 주로 소프트웨어의 기능면에서 평가한것이 대부분 이었다. 본 논문에서는 소 프트웨어의 가치를 기능면 뿐만 아니라 품질면에서도 평가할 수 있는 소프트웨어 개 발비용 평가모델 COSMOS-Q(COSt MOdel for Subcontract-Quality)를 제안한다. 제안 모델의 목적은 소프트웨어 발주자가 발주 명세 정보만을 기본으로 정확한 소프트웨어 의 비용을 견적으로 할 수 있도록 하는 것이다. 특히, 본 연구에서는 ISO/SC7의 소프 트웨어 품질특성에 관한 검토 결과를 참고로 비용에 변동을 부여한 품질특성 요인의 추출 및 발주조건으로 지정가능한 각 요인의 평가척도를 설정하여 품질을 고려한 비 용 평가 모델을 제안하고 그 타당성을 평가하였다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2007년도 추계학술대회 논문집
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• pp.777-783
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• 2007

Life cycle costing is one of the most effective cost approaches when we choose a solution from series of alternative so the least long-term cost ownership is achieved. Life cycle costing in railway industry has been focused on the prediction of investment for railway vehicles. But in today, the life cycle cost, LCC, prediction on the aspect of operation and maintenance cost through whole life cycle is highly necessary. In this paper, we present a strategy for the development of life cycle cost estimation software on the aspect of maintenance strategies of railway vehicle. For this purpose, we suggested a structure of LCC software based on the UNIFE LCC model. And we developed a pilot version of software to evaluate the LCC model that we suggested for railway vehicle. We performed LCC analysis on the brake module of metro vehicle in case study and concluded that the software and model developed in this research could enough to support engineers in choosing better cost effective solutions from many alternatives.

• 한국병원경영학회지
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• 제25권4호
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• pp.60-75
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• 2020

Purpose: This study aims to develop a cost model for NRP (Nursing Residency Program) operation and ultimately provide evidence for financial factors for NRP operation in the future by simulating a cost model. Methodology: This study developed a model for the NRP education cost calculation model based on the review of Hansen's model, which has systematically reported on the development and operation of NRP, and discussions with nursing education experts at a university-affiliated hospital. With the simulation, it was intended to predict nurses' supply and demand in the long term and to calculate changes in long-term education costs. Findings: Firstly, turnover model, term model, cost model necessary for calculating a model for the NRP education cost calculation model was set up. Secondly, the simulation showed the following results; 1) the proportion of newly graduated nurses less than 5 years of working decreases gradually over time, which will make the composition of nurses more balanced. 2) In the first year of the partial introduction of NRP, the cost of training new nurses was about 2.1 times higher than before. After the introduction, the training cost in the 13th year began to be lesser than before the introduction, and in the 25th year, it decreased by 28.1% compared to before the introduction. Practical Implications: Firstly, NRP would be an effective way to solve the higher turnover and frequent departure of new nurses and the imbalance of nurses' composition. Secondly, although the costs of NRP are incurred in the early stages, in the end, NRP training costs are reduced compared to before the introduction of NRP. It is necessary to systematically understand the contribution effect of NRP by analyzing the economic value of NRP considering financial and non-monetary returns in the future and providing a basis for decision-making related to NRP implementation.

• 한국전자통신학회논문지
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• 제18권5호
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• pp.867-876
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• 2023

본 연구에서는 감마족 분포(Erlang, Log-Logistic, Rayleigh)을 적용한 NHPP 소프트웨어 개발 비용 모형의 속성을 새롭게 분석하였고, 모형의 속성을 검증하기 위해 Goel-Okumoto 기본 모형과 비교한 후, 이를 근거로 최적의 모형도 제시하였다. 소프트웨어 신뢰도를 분석하기 위하여 시스템 운영 중 랜덤하게 발생한 고장 시간 데이터를 활용하였고, 모수의 계산은 최우추정법을 사용하여 해결하였다. 다양한 속성 분석(평균값 함수, 개발 비용, 최적의 방출시간)을 통하여 종합적으로 평가한 결과, Rayleigh 모형이 가장 우수한 성능을 가진 모형임을 확인하였다. 본 연구를 통하여, 기존 연구 사례가 없는 감마족 분포를 적용한 소프트웨어 개발비용 모형의 속성을 새롭게 규명하였다. 또한, 개발자들이 초기 단계에서 본 연구 데이터를 효율적으로 활용할 수 있도록 기초적인 설계 데이터도 제시할 수 있었다.

• Asia pacific journal of information systems
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• 제8권3호
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• pp.101-118
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• 1998

The purpose of this study is to construct a value-oriented sizing and cost estimation model for system integration projects. In particular, this study is to build a system architecture design and integration cost model, and a network design and implementation cost model. Unlike software development projects, system integration projects include knowledge-intensive professional services on system architecture and network design areas. Because of these work's high invisibility, the cost of these services is hard to estimate and measure. Therefore, we need to develop value-oriented cost models. This study presents 6 value-oriented cost models, and tests statistical significance of these models with real system integration project data. The results show that cost factors on these models are valid, and models are statistically significant. Future work is needed to integrate various cost models and apply the whole model to field projects to increase model's prediction accuracy.

• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 품질경영학회지
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• 제46권4호
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• pp.821-842
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• 2018

Purpose: To derive key requirements and key technologies for weapon system acquisition business by using Qualify Function Deployment (QFD), and to reduce business cost by setting the target performance and key expense of weapon system. Methods: We propose a QFD methodology that can induce rational decision-making by translating analyst's subjective opinions into quantitative values when analyzing requirements at the initial stage of weapon system development project. Based on QFD methodology, QFD application model combining house of quality, value engineering, and analogy cost estimating technique is presented. Results: It was possible to analyze the specific requirements necessary for the development of the weapon system, to solve the communication problem of the participants, to set clear development direction and target. Conclusion: By applying the QFD application model at the early stage of the weapon system acquisition project, it is possible to reduce the business cost by establishing clear development direction and goal through the procedural analysis process.