• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2013년도 춘계 학술논문 발표대회
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• pp.180-181
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• 2013

In order to draw indirect cost rates, theories of indirect cost were investigated, and recent field data were collected from steel factories. As a result, it was found that the ratio of indirect labor productivity compared to the direct labor ratio was approximately 17% and the ratio of indirect cost compared to direct cost was approximately 93%. Furthermore, 'The economy of construction industry' and 'size of steel factory' were found to be influence factors of the indirect cost ratio.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2012년도 춘계 학술논문 발표대회
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• pp.333-336
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• 2012

In modern Construction Industry, as accumulation of capital and improvement of technology skills, buildings are becoming higher and more enormous, also the portion of steel works has been increasing. In addition, it is necessary to predict the optimum level of construction cost in a reasonable way. The composition of construction is direct construction cost, indirect construction cost and so on. However, it is not enough to study about indirect construction cost rather than direct construction cost. In this study, the state of productivity and indirect construction cost are analyzed in the steel production. As a result, the productivity and ratio of indirect cost in steel plant by inserted per 1ton are suggested.

• 한국안전학회지
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• 제16권2호
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• pp.63-68
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• 2001

In this study the main elements which can be commonly adopted to every kind of business are selected through the research, case-study, benchmarking common items of a direct or indirect loss cost. As a result of the development of a program for evaluating loss cost a case or accumulated data can be easily managed through estimating the direct and indirect loss cost as tell as the ratio between directs and indirect cost. The program is fit to case-study and we are compared direct cost with indirect cost. Automatically, this program showed ratio between directs and indirect cost for style, scale of accident The person in charge of safety and hygiene can have better chances to get into management also the owner or the CEO can recognize the importance of management of safety and hygiene. So this can guide the company to invest in a prevention of disaster and to adopt a safety and hygiene management promote the prevention activity of a company, and finally decrease the accident rate in the country.

• 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.

• 산업경영시스템학회지
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• 제40권4호
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• pp.246-252
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• 2017

In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

• 기술혁신연구
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• 제5권2호
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• pp.155-177
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• 1997

Since 1995 the Korean Ministry of Science and Technology has introduced and implemented a project based system (PBS) for awarding R&D funds. While capital investments for national laboratories such as buildings and research facilities are supported by the government, normal operating expenses including personnel expenses should be earned by national laboratories through open competition under PBS. The project budget includes both direct research costs and indirect costs. The purpose of this paper is to examine the components of indirect costs and to examine determinants of indirect costs of national laboratories in Korea. The indirect costs of nineteen national laboratories are examined. The direct personnel costs and indirect personnel costs out of total personnel costs are 72% and 28%, respectively. The average indirect cost rate is 74.1% of direct personnel costs. Major components of indirect costs are general operating costs, indirect personnel costs, taxes and dues, and expenses related to the usage of equipment. The significant determinants of indirect cost are indirect personnel ratio. the ratio of unique projects, the type of national laboratories (pure research laboratories or other), and asset activity ratio measured as research divided by total assets. The high indirect personnel ratio, the high ratio of unique projects, the laboratories classified as other, the low asset activity ratio are related to high indirect cost rates.

• Journal of Preventive Medicine and Public Health
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• 제39권6호
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• pp.499-504
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• 2006

Objectives : The aim of the study was to estimate the annual socioeconomic cost of diseases in Korea. Methods : We estimate both the direct and indirect costs of diseases in Korea during 2003 using a prevalence-based approach. The direct cost estimates included medical expenditures, traffic costs and caregiver's cost, and the indirect costs, representing the loss of production, included lost workdays due to illness and lost earnings due to premature death, which were estimated based on the human capital theory. The cost estimates were reported at three different discount rates (0, 3 and 5%). Results : The cost of diseases in Korea during 2003 was 38.4 trillion won based on 0% discount rate. This estimate represents approximately 5.3% of GDP The direct and indirect costs were estimated to be 22.5 trillion (58.5% of total cost) and 15.9 trillion won (41.5%), respectively. It was also found that the cost for those aged $40\sim49$ accounted for the largest proportion (21.7%) in relation to age groups. The cost of diseases for males was 23.5% higher than that for females. For major diseases, the total socioeconomic costs were 16.0, 13.4, 11.3 and 11.19% for neoplasms, and diseases of the digestive, respiratory and circulatory systems, respectively. Conclusions : This study can be expected to provide valuable information for determining intervention and funding priorities, and for planning health policies.

• 보건행정학회지
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• 제8권2호
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• pp.88-109
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• 1998

The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.

• 한국안전학회지
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• 제16권3호
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• pp.111-116
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• 2001

This study is conducted to review the ratio of direct and indirect cost accompanied by industrial accident in construction sites. It is surveyed that how to use safety cost in construction work is most efficient in comparison with several items of safety cost through the regression analysis.

• 산업경영시스템학회지
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• 제22권52호
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• pp.355-363
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• 1999

As the indirect cost is increasing, ABC(Activity-Based Costing) Method that can distribute the indirect cost to each products is more effectively used. Especially for a Hospital to provide better medical service with patients, It's necessary that build ABC System to provide a regular cost information. This study proposed methodology enabling accurate cost analysis from importing concepts of ABC in a Hospital and presented a Cost Information Table for Work-Time Table and Output Services to calculate ABC.