• 제목/요약/키워드: Loss Cost

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계획사업을 위한 추정 제조 원가 명세서와 추정 손익 계산서 작성 : 동업계의 실적 자료를 이용하는 방법을 중심으로 (Preparation of Pro Forma Manufacturing Cost, and Profit and Loss Statements Using Historical Data of the Same Industry)

  • 박춘엽
    • 산업공학
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    • 제4권1호
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    • pp.35-46
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    • 1991
  • The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.

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방산원가 노무비 산정시 생산중단에 의한 학습손실 적용방안 연구 (A Study on Application of Learning Loss at Labor Cost Calculation in Case of Production Break Occurrence)

  • 문경민;이용복;강성진
    • 한국국방경영분석학회지
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    • 제36권2호
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    • pp.1-10
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    • 2010
  • Learning rate is generally applied to estimate an appropriate production labor cost. Learning effect is obtained from repetitive work during the production period under 3 assumptions ; homogeneous production, same producer, quantity measure in continuous unit. However, production breaks occur frequently in Korean defense industry environment because of budget constraint and annual requirements. In this case previous learning effect can not be applied due to learning loss. This paper proposed the application of learning rate when a production break occurs in Korea defense industry. To obtain a learning loss, we surveyed various learning loss factors for different production breaks(6, 12, 18 months) from 4 defense industry companies. Then, we estimate the first unit labor hours in re-production phase after production break using Anderlohr method and Retrograde method with the result of the survey. This work is the first attempt to show a method which defines and evaluates the learning loss factors in Korean defense industry environment.

Core Loss Effects on Electrical Steel Sheet of Wound Rotor Synchronous Motor for Integrated Starter Generator

  • Lee, Choong-Sung;Kim, Ji-Hyun;Hong, Jung-Pyo
    • Journal of Magnetics
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    • 제20권2호
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    • pp.148-154
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    • 2015
  • 48-V ISG (Integrated Starter Generator) system has attracted attention to improve the fuel efficiency of ICE (Internal Combustion Engine) vehicle. One of the key components that significantly affects the cost and performance of the 48-V ISG system is the motor. In an ISG motor, the core and copper loss make the motor efficiency change because the motor has a broad driving operated range and more diverse driving modes compared with other motors. When designing an ISG motor, the selection of an electrical steel sheet is important, because the electrical steel sheet directly influences the efficiency of the motor. In this paper, the efficiency of the ISG motor, considering core loss and copper loss, is analyzed by testing different types of electrical steel sheets with respect to the driving speed range and mode. Using the results of a finite element method (FEM) analysis, a method to select the electrical steel sheet is proposed. This method considers the cost of the steel sheet and the efficiency according to driving mode frequency during the design process of the motor. A wound rotor synchronous machine (WRSM) was applied to the ISG motor in this study.

Path Loss Exponent Estimation for Indoor Wireless Sensor Positioning

  • Lu, Yu-Sheng;Lai, Chin-Feng;Hu, Chia-Cheng;Huang, Yueh-Min;Ge, Xiao-Hu
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제4권3호
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    • pp.243-257
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    • 2010
  • Rapid developments in wireless sensor networks have extended many applications, hence, many studies have developed wireless sensor network positioning systems for indoor environments. Among those systems, the Global Position System (GPS) is unsuitable for indoor environments due to Line-Of-Sight (LOS) limitations, while the wireless sensor network is more suitable, given its advantages of low cost, easy installation, and low energy consumption. Due to the complex settings of indoor environments and the high demands for precision, the implementation of an indoor positioning system is difficult to construct. This study adopts a low-cost positioning method that does not require additional hardware, and uses the received signal strength (RSS) values from the receiver node to estimate the distance between the test objects. Since many objects in indoor environments would attenuate the radio signals and cause errors in estimation distances, knowing the path loss exponent (PLE) in an environment is crucial. However, most studies preset a fixed PLE, and then substitute it into a radio propagation loss model to estimate the distance between the test points; such method would lead to serious errors. To address this problem, this study proposes a Path Loss Exponent Estimation Algorithm, which uses only four beacon nodes to construct a radio propagation loss model for an indoor environment, and is able to provide enhanced positioning precision, accurate positioning services, low cost, and high efficiency.

건축공사 계약해지에 따른 비용산정에 관한 연구 (A Study on the Cost Estimation in Case of Termination in the Building Construction Contract)

  • 이호일;최인성
    • 한국건축시공학회지
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    • 제3권2호
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    • pp.95-102
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    • 2003
  • Financial difficulties and claims frequently stop construction works and cause subsequent contract cancellations. However, as the criteria to assess costs have not been established, many cases of legal disputes over the assessment of cancellation costs are taking place and the concerned parties are suffering the loss of time and money. Therefore, the present research aimed at developing a rational and systematic model of cancellation cost assessment following the cancellation of contracts. The research was carried out in the following methods and scopes. 1 ) The research was focused on the assessment of fair cancellation costs from constructors' side for contracts cancelled by any causes for which the owners have liability. 2) To obtain basic materials about cancellation cost assessment methods, contracts, claims, contract cancellations and construction-related laws at home and abroad were examined. 3) A cost assessment model was developed for systematization and efficient operation of cancellation cost assessment, and the reliability and efficiency of the proposed model was verified through a case study. The conclusions drawn from the research are as follows. The importance of the cancellation cost assessment model was confirmed as, using the cancellation cost assessment model, direct cancellation cost and indirect cancellation cost could be assessed systematically, the number of disputable items could be reduced because reasonable evidences of actual spending were presented, and the loss of constructors could be minimized because systematic and rational cost assessment became possible for many disputable cases of indirect cancellation cost, which the constructors had been unable to prove so far though having spent.

Corrosion Cost and Corrosion Map of Korea - Based on the Data from 2005 to 2010

  • Kim, Y.S.;Lim, H.K.;Kim, J.J.;Hwang, W.S.;Park, Y.S.
    • Corrosion Science and Technology
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    • 제10권2호
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    • pp.52-59
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    • 2011
  • Corrosion of metallic materials occurs by the reaction with corrosive environment such as atmosphere, marine, soil, urban, high temperature etc. In general, reduction of thickness and cracking and degradation are resulted from corrosion. Corrosion in all industrial facilities and infrastructure causes large economic losses as well as a large number of accidents. Economic loss by corrosion has been reported to be nearly 1-6% of GNP or GDP. In order to reduce corrosion damage of industrial facilities, corrosion map as well as a systematic investigation of the loss of corrosion in each industrial sector is needed. The Corrosion Science Society of Korea in collaboration with 15 universities and institutes has started to survey on the cost of corrosion and corrosion map of Korea since 2005. This work presents the results of the survey on cost of corrosion by Uhlig, Hoar, and input-output methods, and the evaluation of atmospheric corrosion rate of carbon steel, weathering steel, galvanized steel, copper, and aluminum in Korea. The total corrosion cost was estimated in terms of the percentage of the GDP of industry sectors and the total GDP of Korea. According to the result of Input/output method, corrosion cost of Korea was calculated as 2.9% to GDP (2005). Time of wetness was shown to be categories 3 to 4 in all exposure areas. A definite seasonal difference was observed in Korea. In summer and fall, time of wetness was higher than in other seasons. Because of short exposure period (12 months), significant corrosion trends depending upon materials and exposure corrosion environments were not revealed even though increased mass loss and decreased corrosion rate by exposure time.

제조업 근로자의 근골격계 질환 예방을 위한 물리치료 기반 맞춤형 운동프로그램이 통증, 재해율, 및 근로손실에 미치는 영향: 단일사례 연구 (Effect of Physical Therapy Based Tailored Exercise Program on Pain, Accident incidence Rates, and Lost Days of Work in Manufacturing Worker: Single Subject Design)

  • 이관우;김원호
    • 대한물리의학회지
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    • 제12권2호
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    • pp.113-120
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    • 2017
  • PURPOSE: The purpose of this study was to investigate the effect of a physical therapy-based tailored exercise program on pain, accident incidence rates, the number of work days lost, and economical loss cost for workers in an automobile parts manufacturing company. METHODS: A total of 530 workers with musculoskeletal symptoms were given a physical therapy-based tailored exercise program twice a week, for one hour a day. This exercise program consisted of movement pattern correction, muscle stretching and strengthening, and postural correction exercises, according to principles of movement impairment syndromes and medical training therapy. From 2011 to 2016, the lost days of work, accident incidence rates, and loss cost were examined. The pain measured by VAS (visual analogue scale) and the number of workers participating in the exercise program from 2014 to 2016 were also measured. The single subjects A-B design was applied and analyzed. RESULTS: After applying the exercise program, pain decreased and the number of workers participating in the program increased. Accident incidence rates, number of work days lost, and economical loss cost decreased. There was a significant correlation between the number of workers who received exercise therapy by year and accident incidence rates, lost days of work, and economical loss cost (p<.05). CONCLUSION: It is necessary to expand the physical therapy-based tailored exercise program to prevent musculoskeletal disorders because it has a positive effect on both workers and employers.

Evaluation of a Solar Flare Forecast Model with Value Score

  • Park, Jongyeob;Moon, Yong-Jae;Lee, Kangjin;Lee, Jaejin
    • 천문학회보
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    • 제41권1호
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    • pp.80.1-80.1
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    • 2016
  • There are probabilistic forecast models for solar flare occurrence, which can be evaluated by various skill scores (e.g. accuracy, critical success index, heidek skill score, and true skill score). Since these skill scores assume that two types of forecast errors (i.e. false alarm and miss) are equal or constant, which does not take into account different situations of users, they may be unrealistic. In this study, we make an evaluation of a probabilistic flare forecast model [Lee et al., 2012] which use sunspot groups and its area changes as a proxy of flux emergence. We calculate daily solar flare probabilities from 2011 to 2014 using this model. The skill scores are computed through contingency tables as a function of forecast probability, which corresponds to the maximum skill score depending on flare class and type of a skill score. We use a value score with cost/loss ratio, relative importance between the two types of forecast errors. The forecast probability (y) is linearly changed with the cost/loss ratio (x) in the form of y=ax+b: a=0.88; b=0 (C), a=1.2; b=-0.05(M), a=1.29; b=-0.02(X). We find that the forecast model has an effective range of cost/loss ratio for each class flare: 0.536-0.853(C), 0.147-0.334(M), and 0.023-0.072(X). We expect that this study would provide a guideline to determine the probability threshold and the cost/loss ratio for space weather forecast.

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압력용기에서 가스 누출사고에 의한 피해지역 및재정적 손실의 매개변수 분석 (Parameter Analysis of the Damage Area and the Financial Loss by the Gas Release Accident at Pressure Vessels)

  • 김봉훈;이헌창;최재욱
    • 한국가스학회지
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    • 제15권5호
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    • pp.42-49
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    • 2011
  • 현실적인 사고 피해크기 예측에 의해 사업장의 안전경영을 달성할 수 있도록 하기 위하여 인화성 가스를 사용하는 압력용기에서 가스 누출사고에 의한 피해지역과 재정적 손실에 영향을 주는 매개변수를 분석하였다. 그 결과, 재정적 손실은 조업중단 비용이 가장 크게 영향을 미쳤으며, 설비의 종류와 재질, 공정 특성 및 주변 환경을 잘 고려하는 것으로 나타났다. 또한 사업장에는 피해지역 보다 재정적 손실로 사고 피해크기를 산출하는 것이 보다 현실성이 있었다.

소비자 지각 및 성향이 만족도와 전환의도에 미치는 영향 (The Effects of Consumer Perception and Propensity on Satisfaction and Switching Intention)

  • 김현경
    • 가족자원경영과 정책
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    • 제12권3호
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    • pp.1-21
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    • 2008
  • Research has emphasized that relationship marketing programs enhance customer satisfaction and reduce switching intentions by building switching barriers. However, the psychological reactance theory demonstrates that building switching barriers can make customers fsel that the alternative not chosen is more attractive, because their freedom of choice has been deprived. It can be hypothesized that a relationship marketing program, which is intended to offer various benefits to customers, may not result in positive customer attitude and behavior. This paper examines the effects of relationship marketing programs on customers' perceptions of switching cost and loss of freedom. The effects of those perceptions on customer satisfaction and switching intentions were identified. In addition, the moderating role of personal reactance was examined. The results of this study suggest that (1) perceived switching cost has significant influence on boosting perceived loss of freedom; (2) perceived loss of freedom has no significant effects on customer satisfaction; (3) perceived loss of freedom enhances customers' switching intentions. Furthermore, psychological reactance has a significant influence on customers' switching intentions. This study concludes that the role of relationship marketing programs should be reconsidered, especially in terms of customers' switching intentions. Customer satisfaction is not the key factor of predicting customers' future behavior.

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