• Journal of Nutrition and Health
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• v.36 no.10
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• pp.1083-1093
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• 2003

Efficient financial management is a critical factor in achieving school foodservice goals. The objective of this study was to suggest efficient financial management practices in secondary school foodservices. In pursuit of this objective, we first identified performance indexes for measuring the success of financial management. Second, we suggested financial management standards, financial data classification methods and a report system. Last, we analyzed operating ratios with the financial data of self-operated and contract-managed school food services. The data were collected through an open-ended questionnaire from 10 middle/high school foodservices in Seoul and Kyeonggi Provincial during on-sites visits and interviews with dieticians and managers. Student participation, sales goals, re-contract frequency and number and cost of disaster loss were identified as the performance indexes for financial management. Income statements were compiled by identifying and classifying financial data. Total revenues consisted of subsidies, meal sales, other revenue and interest. Expenditures consisted of purchased food, salaries and wages, utility costs, office supplies, kitchen supplies, purchased services, company overhead indirect costs, facility investment and maintenance, facility usage expenses, employee benefits and miscellaneous. Mean price of a meal was 2,326 won at self-operated foodservices when the subsidies were included as revenues and 2,360 won at contract-managed foodservices. When including the subsidies as revenues, the operating ratios of self-operated foodservice showed that the food cost percentage was 66.9％, labor cost 23.2％, operation cost 9.9％ and profit 0％. The correspond figures at contract-managed foodservices were 57.6％, 21.5％, 15.3％, and 5.5％, respectively. Food costs in self-operated foodservices was significantly higher than that for contract-managed foodservices, however, facility investment and maintenance and facility usage expenses at self-operated foodservices was significantly lower than those for contract-managed foodservices. Based on this study, the methodology and classification system of financial data was found to be applicable to assess the financial structure of school foodservices.

• Journal of Biosystems Engineering
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• v.10 no.1
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• pp.69-75
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• 1985

For the purpose of estimating the operating cost for feed production, energy consumption, labor requirement, maintenance cost, and supplies and miscellaneous costs are analyzed and developed as mathematical models. Mathematical model for energy usage Consists of electrical energy, boiler fuel energy and vehicle fuel energy. The mathematil model for electrical energy usage for the swine and poultry feed mill and the complete pelleted feed mill are developed, based on the general model mill and the computer program for its design developed in Kansas State University (Park, 1982). Also, the boiler fuel energy consumption model and the vehicle fuel energy consumption model are developed by analyzing the boiler system and the vehicle operation in the warehouse. In order to develop a mathematical model for labor requirement, the data that Vosloh (1968, 1976) constructed for labor requirement in his model mill are used by assuming that his model mill is similar to this model, in terms of labor assignment standards. Maintenance and repair costs are obtained by assuming to be 5.5% of the total capital investment cost. Also, supplies and miscellaneous costs are estimated by using Vosloh's report and it is approximately 0.87 dollars per ton based on daily production.

• Journal of the Korea Institute of Building Construction
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• v.2 no.1
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• pp.155-162
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• 2002

In this research, I finally came to a conclusion analyzing the connection among managing of each items in management expenses, the size of each complex and stories, and the term of using. (1) In the managing cost regarding to the management manner, although the managing cost of self-governing management is less imposed than the one of commission management, there is slight difference between those Costs. And it is more important to consider the effectiveness of management than to emphasize reduction of management cost. (2) The higher the stories, the higher the managing cost of elevator per the unit area. It Is caused by the fact that the father the distance of the elevator operating, the higher the electric charges. (3) The third of one of total management cost goes to pay the personnel expenses. So I found that the effective management of the expenses is available to reduce management cost. (4) The higher the stones, the lower the cost of personnel expenses including the cleaner cost. (5) The sum of costs assigned in repairment and management increases in proportion to the term of using. The costs assigned in special repairment and management are interacting to each other. (6) To reduce the management cost, we have to cut down the personnel in security guard that occupies one third of total management cost with application to the joint security system and operation of the self-governing guard. Through this process, it will be easy to accomplish the rationalization of contract with an outside order. Because the improvement of management service is not only the responsibility of owner but also the one of dwellers. And it Is imperative to realize the importance of cooperation and trust between the owner and dwellers. And the establishment of effective managing system which has convenience and rationality must be settled without delay.

• Proceedings of the Korea Committee for Ocean Resources and Engineering Conference
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• 2006.11a
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• pp.277-280
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• 2006

Most real world design evaluation and risk-based decision support combine quantitative and qualitative (linguistic) variables. Decision-making based on conventional mathematics that combines qualitative and quantitative concepts always exhibit difficulty in modelling actual problems. The successful selection process for choosing a design/procurement proposal is based on a high degree of technical integrity, safety levels and low costs in construction, corrective measures, maintenance, operation, inspection and preventive measures. However, the objectives of maximising the degree of technical performance, maximising the safety levels and minimising the costs incurred are usually in conflict, and the evaluation of the technical performance, safety and costs is always associated with uncertainties, especially for a novel system at the initial concept design stage. In this paper, a design-decision support framework using a composite structure methodology grounded in approximate reasoning approach and evidential reasoning method is suggested for design evaluation of machinery space of a ship engine room at the initial stages. It is a Multiple Attribute Decision-Making (MADM) or Multiple Criteria Decision Making (MCDM) framework, which provides a juxtaposition of cost, safety and technical performance of a system during evaluation to assist decision makers in selecting the winning design/procurement proposal that best satisfies the requirement in hand. An illustrative example is used to demonstrate the application of the proposed framework.

• Membrane and Water Treatment
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• v.6 no.1
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• pp.53-75
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• 2015

This paper provides an overview of the role of membranes in bioelectrochemical systems (BESs). Bioelectrochemical systems harvest clean energy from waste organic sources by employing indigenous exoelectrogenic bacteria. This energy is extracted in the form of bioelectricity or valuable biofuels such as ethanol, methane, hydrogen, and hydrogen peroxide. Various types of membranes were applied in these systems, the most common membrane being the cation exchange membrane. In this paper, we discuss three major bioelectrochemical technology research areas namely microbial fuel cells (MFCs), microbial electrolysis cells (MECs) and microbial desalination cells (MDCs). The operation principles of these BESs, role of membranes in these systems and various factors that affect their performance and economics are discussed in detail. Among the three technologies, the MFCs may be functional with or without membranes as separators while the MECs and MDCs require membrane separators. The preliminary economic analysis shows that the capital and operational costs for BESs will significantly decrease in the future due mainly to differences in membrane costs. Currently, MECs appear to be cost-competitive and energy-yielding technology followed by MFCs. Future research endeavors should focus on maximizing the process benefits while simultaneously minimizing the membrane costs related to fouling, maintenance and replacement.

• International conference on construction engineering and project management
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• 2007.03a
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• pp.30-40
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• 2007

The demand for light-rail construction projects has recently been increasing, and they are mostly supervised by private construction companies. Therefore, a private construction company that aim to raise gains from the operation of the facilities during the contract period greater than what they invested should b able to accurately calculate the costs from the aspect of Life Cycle Cost (LCC). In particular, a light-rail transit bridge that has a heavier portion from the aspect of the cost of light-rail transit construction requires a more accurate calculation method than the conventional LCC calculation method. For this, an LCC analysis model was developed and a cost breakdown structure was suggested based on literature review. The construction costs by shape of the upper part of a light-rail transit were calculated based on the cost breakdown system presented in this paper, and the cost generation cycle and cost unit price were collected and analyzed based on records on maintenance costs, rehabilitation and replacement. In addition, after forming some hypotheses in order to perform the LCC analysis, economic evaluation was conducted from the aspect of the LCC by using performance data by item.

• Journal of the Korea Convergence Society
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• v.11 no.1
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• pp.259-266
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• 2020

This study analyzes the effects of the obsolescence assets on the asymmetry of costs. Cost asymmetry refers to a lower percentage of costs when sales fall than increases in costs when sales increase. the obsolescence asset induces various decisions, including high maintenance costs and management improvements and replacement of facilities. This study is to analyze the cost behavior according to those decisions. The analysis showed that the higher the obsolescence of assets rate, we found cost elasticity, with a greater reduction in costs when sales decrease than the increase in costs when sales increase. Second, the lower the cost will not appear as the obsolescence of assets rate increases in case that the concentration of an item of property, plant and equipment is high, and when sales decrease. The above result means that the obsolescence of assets rate acts as operating risk and thus operates resources flexibly according to changes in sales, but when the concentration of property, plant and equipment is high, the decision-making constraint make it difficult for the flexible operation.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.24 no.1
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• pp.85-89
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• 2012

This study has been conducted to compare two cargo handling systems on MR tanker and Panamax tanker. Submerged hydraulic cargo pumps with hydraulic power packs and frequency converter controlled electric deepwell pumps will be investigated and compared on all aspects of initial cost, installation, operation and maintenance. The result of investigation shows Electric Systems have less manufacturing costs, higher environmental friendliness and reliable operation compare to Hydraulic Systems. Furthermore, the present experimental data will provide important database for Electric Systems onboard new ships and practical and empirical guidelines are constructed for further determine the design of the Electric Systems.

• Journal of Institute of Control, Robotics and Systems
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• v.17 no.7
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• pp.629-633
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• 2011

The Wolmi Eunha-Rail in Incheon is connecting Wolmido and Incheon Station with an elevated monorail road supported by piers. This railroad system is characterized by driverless automatic operation and moving-block based control. The main technology applied to this signal-controlled system is CBTC (Communications-Based Train Control) which based on wireless communications. The CBTC system is simple in that composition so that can minimize field facilities and lowers costs of construction and maintenance. This CBTC system is emerging as a major signal-controlled system in the future metro market.

• The Transactions of the Korean Institute of Power Electronics
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• v.17 no.2
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• pp.114-120
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• 2012

Recently, integrated electric propulsion system has been vigorously adopted into naval vessels. To enhance effectiveness and efficiency of power management in these propulsion systems, this paper investigates necessity of energy storage devices and their operation strategies. By introducing the energy storage devices, engine can operate at higher efficiency point and accordingly costs for fuel and maintenance are significantly reduced. In addition, transient performance can also be improved with support of the devices and it leads to stable operation of shipboard power bus. To validate the proposal of this paper, computer simulation has been conducted with real load data of existing electric propulsion system.