• Korean Journal of Construction Engineering and Management
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• v.16 no.4
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• pp.139-145
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• 2015

Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

• Journal of the Korean Society of Safety
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• v.26 no.1
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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.

• Korean Journal of Construction Engineering and Management
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• v.2 no.2 s.6
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• pp.81-89
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• 2001

Construction industry has particular properties of non-continuity of production, and non-stability of market comparing to other industries. Because of them, the practical construction cost is more difficultly recognized than in manufacturing industry, so, that is various according to many projects. Therefore, it is very hard work to standardize construction cost, and it is worthy of analyzing and measuring exactly construction cost. On this study, the trouble in producing expected construction cost with original cost calculation method is progressed by the data of cost items in complete works. On the basis of analyzing data, as expected cost of practical construction is measured, it can be referred to the method and the standard of indirect labor cost rate in construction.

• Laser Solutions
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• v.15 no.4
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• pp.12-15
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• 2012

On behalf of the existing semiconductor process, the electronic devices to low-cost mass production to mass print the way, the research for development of roll-to-roll printing process is actively underway. This study was performed in about the research on the manufacturing technology of the printing roll used in the printing process of electronic devices. The indirect laser imprinting technology was used to create printable roll, and after coating copper on the surface of steel and thereon after coating polymer, after removing the polymer on the surface of roll, the printable roll was made. The laser system and roll feeder system were constructed and control program was developed. We has found the optimal conditions to perform laser patterning experiments using a system developed and We can make the minimum line width of 18 ${\mu}m$.

• Transactions of Materials Processing
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• v.15 no.1 s.82
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• pp.82-88
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• 2006

In this paper, the web-based monitoring system is developed for the effective process monitoring of mold manufacturing using web. In developed system, the cutting force for monitoring the manufacturing condition is measured using hall-sensor that is low cost and useful to be installed in a machine tool indirectly. Specially, the current of main spindle in a machine tool is converted into cutting force by various experiments. For effective web-based monitoring, the program which runs in the local computer of client is made to exchange message between a server and a client by making of ActiveX control and the result of manufacturing is shown on web-browser by Ch language. The developed system in this study is the foundation of establishing E-manufacturing in mold factory.

• Journal of Technology Innovation
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• v.8 no.1
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• pp.173-195
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• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• Special Issue of the Society of Naval Architects of Korea
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• 2008.09a
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• pp.68-75
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• 2008

This paper describes the design and implementation of a low cost inertial navigation system(INS) using an inertial measurement unit(IMU), a digital compass, GPS, and an embedded system. The system has been developed for a transporter that load and unload ship blocks in a shipbuilding yard. When the transporter would move from place to place, they would periodically pass under obstructions that would obscure the GPS signal. This increases the error when estimating the position. Thus the INS has been used to improve position accuracy. INS is also capable of providing continuous estimates of the transporter's position and orientation. Even though IMU is typically very expensive, this INS is made of "low cost" components and the indirect Kalman filtering algorithm.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.2
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• pp.238-245
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• 2006

This study presents a design of integrated management system for manufacturing company for the purpose of reducing operation cost and speeding up flow of processes. Since common commercial management package should be well customized to reflect inherent processes of each company with great deal of effort, this study chooses a manufacturing company that produces component parts of automobile as a target company and designs management system specified for that target company. System design focuses on the minimization of the indirect cost of manufacturing reflected on the manufacturing cost price for each functional modules consisting of entire system through adding a mechanism to reduce unnecessary occurrence of process transactions. In addition, this paper considers connectivity among the functional modules so that manufacturing situations can be influenced on the system to be implemented and includes the system design with monitoring modules and data flow between functional modules.

• Nuclear Engineering and Technology
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• v.47 no.7
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• pp.849-858
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• 2015

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.

• Journal of the Korean Data and Information Science Society
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• v.18 no.2
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• pp.401-409
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• 2007

This paper addresses a performance evaluation model for ERP system's implementation using Analytic Network Process (ANP) technique. In this study, the performance variables are identified as the perspectives of cost, business process, systems operation, and change management, respectively. The empirical study also investigated factors that affect the performance variables to find out the causal relationship between them using the ANP approach. The data for the empirical analysis were collected from manufacturing companies that have implemented ERP systems. The research findings indicate the proposed model is powerful in proposing that the indirect relationship between influencing factors and managerial effectiveness, mediated by employee satisfaction, is an important one.