• 제목/요약/키워드: Direct costs

검색결과 520건 처리시간 0.03초

전기안전 업무의 비용효과 분석을 위한 전기화재 손실비용 추정방법 개발 (The Development on the Estimate method for the Cost-Effect Analysis of the Electrical Safety Management)

  • 유재근
    • 전기학회논문지
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    • 제64권2호
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    • pp.349-352
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    • 2015
  • This paper estimates electrical fire damage cost-effect to analyze electrical safety efficiency by applying a cost-benefit analysis method for analyzing the efficiency of a business public interest. Electrical fire loss statistics data was presented as direct costs and casualties, including deaths due to an electrical fire, this paper adds overhead "Incidental Cost of Accidents to the Employer" by W. H. Heinrich was applied to estimate the cost of economic loss. Also wounded, including the loss of human deaths by referring to the car accident insurance claims costs and human development estimated the losses caused by an electrical fire. And to perform a cost-benefit analysis of the electrical safety as a result of future work. In this paper, the economic effect of the electric field of safety and public interest work to systematically presented.

A Study on the Importance of Uninsured (Indirect) Cost Item of Workplace Accidents

  • Jung, Cecil;Baek, Jong-Bae
    • Korean Chemical Engineering Research
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    • 제55권4호
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    • pp.497-502
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    • 2017
  • Estimation of accident cost is a sound and great safety indicator on determining accurate occupational safety and health prevention. Just like in Korea, Heinrich ratio analysis of (1:4) between direct and indirect costs has been become widely used in safety management because of its simplicity. In this study four major categories of uninsured (indirect) cost items and 18 sub-categories of uninsured (indirect) cost items were identified. To determine and validate the importance and necessity of the results of a literature review an expert or professional surveyed had been analyses using the SPSS 18.0, where in the participants whose expertize is in the field of compensation and safety. Based on the results of survey all participants all uninsured (indirect) cost items classified was important and necessary when accidents occurred. Despite recognition of expert on the classification of uninsured (indirect) cost items, it is quite difficult to make generalization for all kind of costs in occupational accident case due to different nature of business for each industry.

인터넷 종합 쇼핑몰에서의 배송정책 의사결정지원시스템 (A Decision Support System for Delivery Policies at an Internet Shopping Mall)

  • 이주영;박양병
    • 경영과학
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    • 제18권2호
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    • pp.61-72
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    • 2001
  • This paper presents a decision support system (DSS) for selecting the best delivery policy at an internet general shopping mall with its own distribution center and many outside enterprises linked up with the mall. The DSS provides the decision maker with the performance information of three delivery policies (individual delivery, collective delivery, mixed delivery) for the given service level, customer order pattern, direct/indirect delivery ratio, unit costs of various delivery modes, upper level of goods characteristic index for collective delivery poller, etc. Furthermore, the DSS allows the decision maker to perform the sensitivity analyses of three delivery policies for their major parameters and unit costs of delivery modes. The DSS is developed with AweSim simulation 1anguage and Visual Basic programming 1anguage.

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해외 현황 고찰을 통한 우리나라 창업 중소기업 4대 보험 방향성에 관한 연구 (A study on the Direction of Start-up SME's Social Insurance Costs based on the Study Abroad)

  • 김주미
    • 정보화연구
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    • 제10권3호
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    • pp.379-386
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    • 2013
  • 본 연구는 해외 현황 고찰을 통한 우리나라 창업 중소기업 4대 보험 경감 방향성에 관한 연구다. 해외 현황 고찰을 바탕으로 몇 가지 사회보험경감방안(사회보험료 직간적 지원, 사회보험료 면제, 사회보험료 유예 또는 융자)을 제안했으며 이에 대한 경감 방안 별 장단점, 정부의 재정상황, 경감방안 실시의 용이성과 효과, 사회보험경감의 실시를 위한 여건조성 등을 제시했다.

Examining Decision-Making of Participating in Open Innovation Platform: The Case of Biotechnology Industry

  • Son, Insoo;Lee, Jong-Ho;Lee, Dongwon
    • Asia Marketing Journal
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    • 제19권4호
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    • pp.61-85
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    • 2018
  • Open innovation is based on a different knowledge landscape, with a different logic about the sources and uses of technologies. It implies that firms increasingly rely on external sources of innovation by emphasizing these ideas and resources. Using datasets from the UK biotechnology industry, this paper explores firms' willingness to participate in open innovation. The results indicate that the switching cost is identified as the direct predictor of the willingness to participate in open innovation. While high commitment based on the trust with partner increases switching costs, IT infrastructure within the firm decreases switching costs to open innovation. Taken together, this research broadens the study on open innovation by applying the switching cost as a medium of knowledge transfer in the biotech industry.

A New Direct Torque Control Method of Induction Motor for Torque Ripple Reduction

  • Kim, Deok-Ki;Kim, Jong-Su;Kim, Sung-Hwan;Kim, Hyun-Soo;Kim, Won-Ouk;Yoon, Kyoung-Kuk;Oh, Sae-Gin
    • Journal of Advanced Marine Engineering and Technology
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    • 제32권7호
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    • pp.1061-1067
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    • 2008
  • Direct Torque Control[DTC] and Vector Control are the two schemes developed for high performance induction motor drives. DTC based induction motors are being increasingly used in various industrial applications. DTC offers fast torque response and better speed control with lesser hardware and processing costs as compared to vector controlled drives. However, conventional DTC suffers from high torque ripple, current harmonics and low performance during torque transients. In this paper a new Direct Torque Control[DTC] method of induction motor is presented. In comparison with the conventional DTC method, the PWM technique is applied to proposed control method. In this method, decoupling mechanism is not required and the torque, the flux magnitude are under control using PI controllers and generating the voltage command for inverter control. Therefore torque and speed ripple could be reduced in comparison with the conventional switching table DTC.

기상센서를 이용한 지능형 직접부하제어 시스템 디자인 설계 (The Design of Direct Load Control System Using Weather Sensors)

  • 최상열
    • 한국위성정보통신학회논문지
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    • 제10권4호
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    • pp.113-116
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    • 2015
  • 건물 외부에 설치된 각종 기상 측정센서에서 전송된 현재의 외부 기상조건과 일자별, 특수일별 건물 에너지 사용량과의 관계를 인공지능기법으로 분석하고 학습을 통한 예측기능을 갖도록 함으로써, 일자별, 특수일별, 계절별 그리고 기상조건에 따른 익일 전력 사용량을 예측하고 이에 따른 부하의 On/Off 우선순위를 결정하는 기능을 갖는 지능형 직접부하제어 시스템 구조를 설계한다.

Accuracy Comparison of Direct Georeferencing and Indirect Georeferencing in the Mobile Mapping System

  • Bae Sang-Keun;Kim Byung-Guk;Sung Jung-Gon
    • 대한원격탐사학회:학술대회논문집
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    • 대한원격탐사학회 2004년도 Proceedings of ISRS 2004
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    • pp.656-660
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    • 2004
  • The Mobile Mapping System is an effective method to acquire the position and image data using vehicle equipped with the GPS (Global Positioning System), IMU (Inertial Measurement Unit), and CCD camera. It is used in various fields of road facility management, map update, and etc. In the general photogrammetry such as aerial photogrammetry, GCP (Ground Control Point)s are needed to compute the image exterior orientation elements (the position and attitude of camera). These points are measured by field survey at the time of data acquisition. But it costs much time and money. Moreover, it is not possible to make sufficient GCP as much as we want. However Mobile Mapping System is more efficient both in time and money because it can obtain the position and attitude of camera at the time of photographing. That is, Indirect Georeferencing must use GCP to compute the image exterior orientation elements, but on the other hand Direct Georeferencing can directly compute the image exterior orientation elements by GPS/INS. In this paper, we analyze about the positional accuracy comparison of ground point using the Direct Georeferencing and Indirect Georeferencing.

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임상병리과의 활동기준원가 관리 적용에 관한 연구 (The Study on Application of Activity-Based Costing System on the Department of Clinical Pathology)

  • 정수경;정기선;최황규;류규수
    • 한국병원경영학회지
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    • 제5권1호
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    • pp.129-155
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    • 2000
  • This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

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에너지 전환정책과 발전의 사회적 비용 -제7차와 제8차 전력수급기본계획 비교- (Energy Transition Policy and Social Costs of Power Generation in South Korea)

  • 김광인;김현숙;조인구
    • 자원ㆍ환경경제연구
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    • 제28권1호
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    • pp.147-176
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    • 2019
  • 본 연구에서는 국내의 균등화 발전비용에 대한 연구결과를 기초로 하여 전원 구성에 있어서 원자력의 비중이나 이용률이 발전의 사회적 비용에 어느 정도 영향을 주는지를 시뮬레이션을 통해 도출한다. 원전이 상대적으로 증가되도록 설계되었던 제7차 전력수급기본계획과 원전의 비중을 축소하고 신재생에너지 발전의 비중을 증가시킨 제8차 전력수급기본계획을 비교하여 전원 믹스에 따른 발전의 사회적 비용, 발전단가, 전기요금의 변화 정도를 추정한다. 8차 수급계획의 환경급전 관련 변수를 고려하고, 국내 두 기관의 균등화 발전비용 연구결과를 이용한 시뮬레이션 결과, 사회적 비용은 향후 10년 내에 22%까지 증가할 수 있고, 직접적인 전력생산비용에 기초하고 있는 발전단가 역시 22% 증가하고, 전기요금은 최대 18%까지 증가할 수 있음을 도출하였다. 따라서 제8차 전력수급기본계획에 따른 전원믹스는 발전에 따른 외부 비용까지 고려한 사회적 비용차원에서 검토할 경우 7차 수급계획의 전원믹스와 비교할 때 사회적 비용을 증가시킨다.