• 제목/요약/키워드: Life cycle cost

검색결과 1,050건 처리시간 0.028초

기업수명주기에 따라 경영전략이 원가비대칭성에 미치는 영향 (The Effect of Business Strategy on Cost Asymmetry according to Corporate Life Cycle)

  • 홍난희
    • 디지털융복합연구
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    • 제18권5호
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    • pp.145-155
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    • 2020
  • 본 연구의 목적은 기업의 수명주기에 따른 경영전략과 원가행태의 관계를 살펴보는 것이다. 본 연구를 수행하기 위해 먼저, 2000년부터 2019년 사이에 국내 상장기업을 대상으로 경영전략과 원가행태의 관계를 실증분석 하고, 기업수명주기 단계별로 경영전략이 기업의 원가행태에 미치는 영향을 분석하였다. 구체적으로, 연속적 재무지표를 이용한 경영전략지수를 산출하여 선도형(Prospector) 또는 방어형(Defender) 기업에 가까운 기업으로 구분하고 기업의 현금흐름를 토대로 기업수명주기 단계를 구분하였다. 분석 결과, 선도형 전략에 가까운 기업일수록 원가 비대칭성이 심화되는 것으로 나타났으며, 기업수명주기 단계 중 도입기에 그러한 관계가 가장 강하게 나타남을 확인하였다. 본 연구는 기업의 경영전략과 원가전략을 기업수명주기 단계별로 살펴봄으로써 보다 포괄적인 분석을 수행하였으며, 재무적 지표를 활용하여 경영전략을 구분함으로써 재무정보의 적용 사례를 확장하였다는 것에 의미가 있다.

Purposes, Results, and Types of Software Post Life Cycle Changes

  • Koh, Seokha;Han, Man Pil
    • Journal of Information Technology Applications and Management
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    • 제22권3호
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    • pp.143-167
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    • 2015
  • This paper addresses the issue how the total life cycle cost may be minimized and how the cost should be allocated to the acquirer and developer. This paper differentiates post life cycle change (PLCC) endeavors from PLCC activities, rigorously classifies PLCC endeavors according to the result of PLCC endeavors, and rigorously defines the life cycle cost of a software product. This paper reviews classical definitions of software 'maintenance' types and proposes a new typology of PLCC activities too. The proposed classification schemes are exhaustive and mutually exclusive, and provide a new paradigm to review existing literatures regarding software cost estimation, software 'maintenance,' software evolution, and software architecture from a new perspective. This paper argues that the long-term interest of the acquirer is not protected properly because warranty period is typically too short and because the main concern of warranty service is given to removing the defects detected easily. Based on the observation that defects are caused solely by errors the developer has committed for software while defects are often induced by using for hardware (so, this paper cautiously proposes not to use the term 'maintenance' at all for software), this paper argues that the cost to remove defects should not be borne by the acquirer for software.

교량의 생애주기비용 분석을 위한 비용함수 모델 및 시스템 개발 (Development of System and Cost Function Model for Life Cycle Cost Analysis of Bridge)

  • 박미연;선종완;엄인수;조효남
    • 한국전산구조공학회:학술대회논문집
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    • 한국전산구조공학회 2005년도 춘계 학술발표회 논문집
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    • pp.704-711
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    • 2005
  • Recently Life Cycle Cost Analysis for civil infrastructures such as pavements, bridges, and dams has been emphasized However, so far, there are few systems available for life cycle cost analysis of bridges at design stage. Therefore, the objective of this paper is to develop a user-friendly life-cycle cost analysis system for LCC-effective optimal design decision making at design stage. The program is based on the proposed LCC model, formulation, analysis modules and systematic procedure that suit Korean construction conditions. It is expected that the developed system can be effectively utilized for more LCC-effective design of bridges. It is applied to an actual bridge design project in order to demonstrate its effectiveness and applicability.

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LCC분석에 의한 설비시스템의 최적화 방안에 관한 연구 - G구 구민회관 및 구의회청사 사례 - (A Study on Optimized Design Decision of Building Service Systems Based on a Life-Cycle Cost Analysis - A Case Study on Community Center and Congress Hall of a Local Government -)

  • 최성호;차병주;김상민;이승복
    • 설비공학논문집
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    • 제14권2호
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    • pp.134-142
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    • 2002
  • LCC (Life-Cycle Cost) analysis is a practical method and a guideline for evalua-ting the economic performance of building service systems. By using the LCC analysis, the most cost-effective design decision can be made, which has the lowest LCC during the project study period among the various design alternatives. The present case shows an example of appro-priate use of the LCC analysis, by demonstrating the procedures of decision making among at-tarnative building HVAC systems at community center and congress hall of a local government.

Applying a Life-Cycle Assessment to the Ultra Pure Water Process of Semiconductor Manufacturing

  • Tien, Shiaw-Wen;Chung, Yi-Chan;Tsai, Chih-Hung;Yang, Yung-Kuang;Wu, Min-Chi
    • International Journal of Quality Innovation
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    • 제6권3호
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    • pp.173-189
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    • 2005
  • A life-cycle assessment (LCA) is based on the attention given to the environmental protection and concerning the possible impact while producing, making, and consuming products. It includes all environmental concerns and the potential impact of a product's life cycle from raw material procurement, manufacturing, usage, and disposal (that is, from cradle to grave). This study assesses the environmental impact of the ultra pure water process of semiconductor manufacturing by a life-cycle assessment in order to point out the heavy environmental impact process for industry when attempting a balanced point between production and environmental protection. The main purpose of this research is studying the development and application of this technology by setting the ultra pure water of semiconductor manufacturing as a target. We evaluate the environmental impact of the Precoat filter process and the Cation/Anion (C/A) filter process of an ultra pure water manufacturing process. The difference is filter material used produces different water quality and waste material, and has a significant, different environmental influence. Finally, we calculate the cost by engineering economics so as to analyze deeply the minimized environmental impact and suitable process that can be accepted by industry. The structure of this study is mainly combined with a life-cycle assessment by implementing analysis software, using SimaPro as a tool. We clearly understand the environmental impact of ultra pure water of semiconductor used and provide a promotion alternative to the heavy environmental impact items by calculating the environmental impact during a life cycle. At the same time, we specify the cost of reducing the environmental impact by a life-cycle cost analysis.

개념설계 단계에서의 제품 라이프사이클 가치분석을 위한 프레임워크 개발 (A Framework for Analyzing the Life Cycle Value of a Product in Conceptual Design)

  • 곽민정;홍유석;조남욱
    • 한국경영과학회:학술대회논문집
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    • 대한산업공학회/한국경영과학회 2006년도 춘계공동학술대회 논문집
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    • pp.1832-1839
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    • 2006
  • 제품의 개념설계 단계는 제품의 주요특성과 라이프 사이클 전반에서 발생하는 Life Cycle Cost(LCC)의 대부분을 결정하는 중요한 단계이다. 이에 따라 개념설계 단계에서의 Life Cycle Cost Analysis(LCCA)의 필요성이 강조되고 있다. 그러나 LCCA는 제품의 경제성과 사용성, 친환경성 사이에서의 합리적인 의사결정을 지원하기에 한계가 있다. 본 논문은 개념설계 단계에서의 새로운 의사결정지원도구로서 기업 관점의 제품 라이프사이클 기업 가치(LCCV)분석 프레임워크를 제안하고, 그 핵심모듈인 기업 비용 예측모델 (LCCCEM)을 소개한다. 이 프레임워크를 통해 기업이 제품의 경제성과 시장성, 친환경성 사이에서 보다 전략적이고 합리적인 의사결정을 수행하도록 지원할 수 있을 것으로 기대한다.

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8200호대 전기기관차 주변환장치 LCC 분석 (Life Cycle Cost Analysis of Main Conversion System in 8200 Series Electric Locomotive)

  • 김완일;이계승;최종록;김재문
    • 전기학회논문지
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    • 제66권12호
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    • pp.1830-1835
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    • 2017
  • 8200 Series Electric Locomotives are mostly imported from overseas due to aging and uncertainty of source technology, and it's the maintenance cost is increasing. We are analyzed life cycle costs based on international standards such as IEC 60300-3-3 and IEC62278. The main conversion system of the 8200 series electric locomotive is closely related to vehicle operation and is one of the subsystems requiring frequent maintenance. In this paper, the life cycle cost of the main conversion unit in 8200 series electric locomotive is analyzed based on the maintenance manual. As a result of analysis, maintenance cost of GTO module and control device is relatively high, and it is confirmed that the cost increases according to the useful life.