• 제목/요약/키워드: Indirect cost

검색결과 430건 처리시간 0.028초

교통류 보존형 터널단면 확대 시공기술의 경제적 타당성 분석 (Economic Feasibility Analysis of a Tunnel Section Enlargement Method That Does Not Halt Traffic Flow)

  • 이승수;김동규;서종원
    • 지질공학
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    • 제25권4호
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    • pp.459-472
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    • 2015
  • 최근 국내에서 프로텍터를 사용하여 터널의 확대 공사기간 동안 기존 교통흐름을 유지할 수 있는 교통류 보존형 터널 확대 시공기술이 개발되었다. 이 공법은 교통의 흐름을 그대로 유지하여 교통정체에 따른 통행자의 시간적, 비용적 손실과 환경적 피해 등의 사회적 손실을 최소화 할 수 있다는 장점이 있다. 반면에 프로텍터의 설치 등으로 공사기간의 연장 및 직접공사비의 증가가 발생된다. 본 논문은 교통류 보존형 터널 확대 시공기술의 직접공사비와 간접적 사회적 비용을 모두 고려하여 경제적 타당성을 분석하기 위한 방법을 제시하는 것을 목표로 하였다. 사회적 비용을 차량운행비용, 시간지연비용 및 환경오염비용으로 구분하여 간접비를 산정하는 방법을 제시하였다. 그리고 기존의 확대공법과 신공법간의 경제성을 비교하기 위하여 남산3호터널을 대상으로 제시된 방법을 적용하여 분석해 보았다.

초음파기기 도입 시 의사결정 지원을 위한 손익 분석 (A Break-Even Analysis that Helps with Decision Making involving the Introduction of Ultrasonography)

  • 여성희;이해종;서영준;김영훈
    • 한국병원경영학회지
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    • 제14권3호
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    • pp.23-48
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    • 2009
  • The purpose of this study was to provide criteria which help executives to make decisions through the analysis of profitability of ultrasonography conducted in each medical department. In order to achieve such purpose, the study conducted break-even analyses on three medical departments of a university hospital in which has used ultrasonography was largely conducted in diagnosing diseases and performing surgeries. The research was carried out from January to June 2008. The data necessary for calculating cost, were collected using by computerized data. The results of the study were summarized as follows. 1. The Cost structure of each medical department: The Cost of ultrasonography was divided into direct cost and indirect cost through the categorization by cost object. Labor cost accounted for the largest portion of the direct cost with 69.3% in the department of obstetrics and gynecology, 67.4% in the department of radiology and 58.2% in the cardiac ultrasonography center, which followed by the depreciation cost of ultrasonography equipment. The calculation of the average material cost of each ultrasonographic test by medical test found that the cardiac ultrasonography center took first place with 2,355 won, followed by the department of obstetrics and gynecology with 266 won and the department of radiology with 233 won. As for the power cost of ultrasonography equipment, the department of radiology took fist place with 442,000 won. The power cost, however, did not affect much the cost price, because it accounted for only a small portion of the cost. As for indirect cost, the cardiac ultrasonography center ranked first with 7,156,000 won. Building depreciation cost accounted for the largest portion of the indirect cost. 2. Break-even analysis: Under the supposition that cost price can be divided into fixed cost and variable cost, a break-even analysis was conducted using the cost price confirmed through the cost structure of each medical department. As for the average customary charge of ultrasonography test conducted in each medical department, the department of obstetrics and gynecology charged 24,627 won, the department of radiology 53,179 won and the cardiac ultrasonography center 65,174 won. According to these results, the charges of ultrasonography test imposed by the department of radiology and the cardiac ultrasonography center wre enough to surpass break-even levels, but the charge imposed by the department of obstetrics and gynecology was not enough to offset the cost price. In conclusion, labor cost accounted for the largest proportion of cost price of ultrasonography test conducted in diagnosing diseases and performing surgeries in medical departments, followed by the fixed cost of ultrasonographic equipment depreciation cost. In medical department where the current charge of ultrasonography test turned out not to offset cost price through the break-even analysis of ultrasonographic equipment, ways to reduce fixed cost which accounts for the largest proportion of the cost price should be sought. Even medical departments whose current charge of ultrasonography test is enough to surpass break-even level are required to work for efficient management and cost reduction to continuously generate profits.

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활동기준원가계산법(Actvitiy-Based Costing)에 의한 모듈러 건축물 공장제작단계 간접비 산정 방안 (Application of Activity-Based Costing(ABC) for Modular Building Construction Indirect Costs Calculation at the Manufacturing Stage)

  • 이정훈;박문서;이현수;이광표;현호상
    • 한국건설관리학회논문집
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    • 제16권4호
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    • pp.139-145
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    • 2015
  • 최근 건설 기업들은 노동력 부족, 원자재값 상승, 건설경기 위축 등으로 인해 새로운 건설시장 개척 및 자동화 기술도입을 적극적으로 추진하고 있다. 이러한 노력의 일환으로 최근 제조업의 생산프로세스와 건설생산프로세스가 결합된 모듈러 건축공법이 부각되고 있으며 이와 관련된 연구가 활발히 진행되고 있다. 모듈러 건축프로세스에서 공장제작의 가장 큰 장점 중 하나는 기존 건축프로세스에서 사용하기 어려웠던 제조업의 생산설비시스템을 활용한 생산원가(공사원감)절감이 가능하다는 것 있다. 이를 뒷받침하기 위해서는 대다수의 건축공종이 집중되어있는 공장제작단계에서의 원가산정이 정확해야 하며 특히 직접적인 계산이 어려운 간접비에 대한 구체적인 산정방인 필요하다. 그러나 국내 모듈러 건축산업이 시장도입단계로 이와 관련된 연구가 한정적으로 이루어지고 있어 모듈러 건축물의 원가왜곡현상이 나타날 수 있는 문제가 있다. 따라서 본 연구는 모듈러 건축물의 공장제작단계에서 국내계약법상에서 명시된 제조업과 건설업에서의 간접비 정의를 고찰하고 활동기준원가계산법을 통해 모듈러 건축물을 구성하는 모듈러 유닛별 간접비 산정방식을 제시하였다. 본 연구는 공장제작단계에서의 전 과정 뿐만 아니라 모듈러 건축물의 설계, 제작, 운송, 시공의 간접비 배분에 대한 기초자료로서 활용될 수 있으며 향후 모듈러 건축물의 공장제작단계에서의 원가산정 정확도 향상 및 모듈러 건축물의 전 생애주기에 따른 원가산정방안 마련에 기여할 것으로 기대된다.

인공지능기술을 이용한 교량구조물의 생애주기비용분석 모델 (Life Cycle Cost Analysis Models for Bridge Structures using Artificial Intelligence Technologies)

  • 안영기;임정순;이증빈
    • 한국구조물진단유지관리공학회 논문집
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    • 제6권4호
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    • pp.189-199
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    • 2002
  • This study is intended to propose a systematic procedure for the development of the conditional assessment based on the safety of structures and the cost effective performance criteria for designing and upgrading of bridge structures. As a result, a set of cost function models for a life cycle cost analysis of bridge structures is proposed and thus the expected total life cycle costs (ETLCC) including initial (design, testing and construction) costs and direct/indirect damage costs considering repair and replacement costs, human losses and property damage costs, road user costs, and indirect regional economic losses costs. Also, the optimum safety indices are presented based on the expected total cost minimization function using only three parameters of the failure cost to the initial cost (${\tau}$), the extent of increased initial cost by improvement of safety (${\nu}$) and the order of an initial cost function (n). Through the enough numerical invetigations, we can positively conclude that the proposed optimum design procedure for bridge structures based on the ETLCC will lead to more rational, economical and safer design.

강교의 생애주기비용 최적설계 (Optimum Life-Cycle Cost Design of Steel Bridges)

  • 조효남;이광민;김정호;최영민;봉연종
    • 한국강구조학회 논문집
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    • 제15권4호통권65호
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    • pp.341-358
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    • 2003
  • 본 논문에서는 강교의 실용적인 생애주기비용 (LCC) 최적설계를 위한 일반화된 정식화와 LCC 설계시스템 모델을 제안하였다. 강교 최적설계를 위한 LCC는 초기비용, 직접 복구 (rehabilitation) 비용과 인적 혹은 물적 손실비용의 직접비용, 도로이용자비용, 그리고 사회-경제 손실비용을 포함한 간접비용의 현재가치의 합으로 정식화하였다. 특히 본 논문에서는 교량이 속해 있는 도로의 네트워크를 고려한 도로이용자비용과 사회-경제 손실비용 산정을 위한 새로운 모델을 제안하였다. 본 연구에서 제안된 LCC 정식화 모델은 실제 강박스 거더교와 강상판형교의 LCC 최적설계 문제에 적용하였고, 다양한 경우에 대한 LCC의 효율성에 대해 비교 고찰하였다. LCC를 고려한 강교량의 최적설계는 설계시방서에 기초한 설계방법뿐만 아니라 초기비용 절감을 위한 최적설계 방법과 비교할 때 더욱 합리적이고, 경제적이며, 안전한 설계를 유도할 수 있으리라 판단된다.

자동차유리 제조공정에서 발생하는 산업재해의 손실비용 추정 (Cost Estimation of Accidents in Auto-Glass Manufacturing Process)

  • 임현교;이승훈
    • 한국안전학회지
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    • 제26권1호
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    • pp.43-48
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    • 2011
  • Estimation of accident costs would set a sound criterion on which invest judgement for work improvement would be decided. Unfortunately, however, the professional agency and most companies in Korea still adopt the conventional cost estimation method based on Heinrich's theory would not be applicable any more since it was developed about a century ago. This research was carried out to confirm the validity of conventional accident cost estimation method. With 110 accident cases occurred in an autoglass manufacturing plant for last 7 years, post-accident treatment procedure was simplified as a model with several phases, and practical costs were analyzed case by case. The results showed that, as expected, the company should the largest portion of loss due to accidents, and that mean indirect cost were 10.10(${\pm}20.70$) times as much as direct cost estimated by conventional method. Therefore, finally, accident types and items influenced much on accidents costs were analyzed and discussed.

관절염 환자의 치료비용분석 (A Study of cost analysis of treatment for arthritis)

  • 이인숙;임난영;이은옥;정성수
    • 근관절건강학회지
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    • 제3권2호
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    • pp.166-176
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    • 1996
  • This is a study through survey with the purpose of analysing of treatment cost for arthritis. Treatment cost can be devided Into two characteristics, one is the direct cost and the other is the indirect cost. Direct cost contains fees of medical treatment Including cost of self treatment & purchsing price of herb durg. On the other hand indirect cost means the using money of tansportation, lodging charge & labor-losing-time cost. For the succession of medical treatment of chronic diseases patients have to control themselves to go shopping around for the cure remeadies. And also it is important that the cost for unefficient or probably hamful folk remeadies should be reduced in order to distribute appropriatively the limited financial resources. As the result of this study, the fees for self treatment & herb drug are two times as much as those of regural medical treatment. Within the direct cost, there are the mean cost of regural medical treatment 59,630 won/mon., self-treatment 42,790 won/mon., and herb drug 78,380won/mon. therefore total mean direct cost is 180,800won per month. Moreover patients intermittently pay the cost of prostheses If folk remedies, these are added to the direct cost as above mentioned. Attributes of folk remedies are various from cure & analgesics to nutrients and their virtues as medicine are not clear in view of scientific knowledge. But 56% of arthritis patients have ever been experienced folk remedies. the cost for these remedies has wide ranges from 40,000 won to 1,000,000won. Total mean indirect cost including the transfortation fee, lodging charge & labor-losing-time cost has the range from 82,825won/month to 106,150won/month. Among these cost, labor-losing-time cost has a mojority because the waiting times are too long for seeing a doctor. In conclusion those patients having arthritis have a large burden against the treatment cost for continuous care. Therefore health professional should make effort to guide the patient to determine themselves informed choice about the treatment process.

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병원종사자의 원가인식 및 태도가 원가관리행동에 미치는 영향 (Influence of Cost Management Perception and Attitude on Cost Management Behavior among Hospital Employees)

  • 권민;지재훈
    • 보건의료산업학회지
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    • 제5권1호
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    • pp.87-99
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    • 2011
  • The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.

생애주기비용의 간접비용 산출을 위한 Regression Model의 개발 (Development of Regression Model to evaluate the indirect costs of Life-Cycle Costs)

  • 조효남;이종순;김충완;박경훈
    • 한국전산구조공학회:학술대회논문집
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    • 한국전산구조공학회 2004년도 가을 학술발표회 논문집
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    • pp.150-156
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    • 2004
  • Though the concept of Life-Cycle Cost (LCC) itself is not new, its effectiveness for planning, design, rehabilitation and maintenance/management of civil infrastructures is becoming increasingly recognized. For the decision problems as in the case of the LCC of plant facilities, equipments, bridge decks, pavements, etc., the Life-Cycle Cost Analysis (LCCA) is relatively simple, and thus its practical implementation is rather straightforward. However, when it comes to major infrastructures such as bridge, tunnels, underground facilities, etc., the LCCA problem becomes extremely complex because lack of cost data associated with various direct and indirect losses, and the absence of uncertainty data available for the assessment as well. As a result, the LCC studies have been largely limited only to those relatively simple LCCA problems of planning or conceptual design for making decisions. Accordingly, in the recent years, the researchers have pursued extensive studies on the LCC effectiveness mostly related to LCC models and frameworks for civil infrastructures. Moreover, recently the demand on the practical application of LCC effective decisions in design and maintenance is rapidly growing unprecedently in civil engineering practice. Indirction cost is very important on LCC formulation. But that is very difficult and complicate the estimation every LCC. The objective of this paper is to suggest efficient regression model for the estimation of indirect cost approach to the practical application of LCC for the design and rehabilitation of civil. infrastructures considering traffic, traffic network, detour condition, and workzone condition. In this paper, it performed the sensitivity analysis and correlation analysis of parameter for development of regression model of inflection cost.

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저가 관성센서의 오차보상을 위한 간접형 칼만필터 기반 센서융합과 소형 비행로봇의 자세 및 위치결정 (Indirect Kalman Filter based Sensor Fusion for Error Compensation of Low-Cost Inertial Sensors and Its Application to Attitude and Position Determination of Small Flying robot)

  • 박문수;홍석교
    • 제어로봇시스템학회논문지
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    • 제13권7호
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    • pp.637-648
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    • 2007
  • This paper presents a sensor fusion method based on indirect Kalman filter(IKF) for error compensation of low-cost inertial sensors and its application to the determination of attitude and position of small flying robots. First, the analysis of the measurement error characteristics to zero input is performed, focusing on the bias due to the temperature variation, to derive a simple nonlinear bias model of low-cost inertial sensors. Moreover, from the experimental results that the coefficients of this bias model possess non-deterministic (stochastic) uncertainties, the bias of low-cost inertial sensors is characterized as consisting of both deterministic and stochastic bias terms. Then, IKF is derived to improve long term stability dominated by the stochastic bias error, fusing low-cost inertial sensor measurements compensated by the deterministic bias model with non-inertial sensor measurement. In addition, in case of using intermittent non-inertial sensor measurements due to the unreliable data link, the upper and lower bounds of the state estimation error covariance matrix of discrete-time IKF are analyzed by solving stochastic algebraic Riccati equation and it is shown that they are dependant on the throughput of the data link and sampling period. To evaluate the performance of proposed method, experimental results of IKF for the attitude determination of a small flying robot are presented in comparison with that of extended Kaman filter which compensates only deterministic bias error model.