• Journal of the military operations research society of Korea
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• v.36 no.2
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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.

• Journal of Korean Institute of Industrial Engineers
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• v.14 no.1
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• pp.91-101
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• 1988

Break-even analysis is a simple and useful tool in decisions and planning activities though its use is somewhat limited to short-term analysis. The subject is discussed in the fields of engineering economics, production management, cost and managerial accounting, finance, marketing, and so on. Conventional break-even analysis suits the case of stable price and low interest rate. In this paper, we try to overcome the limit by considering following factors, namely, time value of money, depreciation, tax, and capital gains. Also, considering learning effect, we increase applicability to a new project which raises certain changes such as a replacement of production process, an employee turnover, etc. Thus, we suggest a model which has a dynamic break-even quantity per period for the project. Furthermore, we examine the effect of inflation in break-even analysis.

• Journal of the Korea Safety Management & Science
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• v.14 no.2
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• pp.221-228
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• 2012

This paper analyzed twenty-six production-related KPI(Key Performance indicator) factors of business diagnosis, such as personnel, equipment, materials, operations and quality affecting company business competition to 186 small machinery manufacturers in 2010. Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package. The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.

• JOURNAL OF ELECTRICAL WORLD
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• no.2 s.134
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• pp.59-62
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• 1988

• The Journal of Fisheries Business Administration
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• v.9 no.2
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• pp.59-89
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• 1978

The analyzed results of the actual state of stow net fishery based on the cost expended are as follows. According to the calculation of interests, the total cost of this fishery comes to ￦38,010,653 and in this account, the production cost comes to ￦35,477,198(93.3%), the material cost, 14,567,239(38.3%), the labour cost, 12,740,274(33.5%), the expenses, ￦8,169,685(21.5%), the commision and administration expenses, 2,533,455(6.7%). The expenses for this fishery are paid out as production costs, and the expenses for sale and administration expenses are the lowest of them, and the 93% of expenses are paid out as production costs. The ratio of cost element to 100% is as follow. The wages, 28.4%, fuel, 15.2%, repair, 11.6%, deprecation, 9.5%, fishing gear, 8.7%, ice, 6.1%, container(box for fish), 5.2% administration expenses, 5.2%, food, 3.5%, ship grar, 3.2%, public welfare, 1.7%, commision for sale, 1.5%, insurance for crew, 0.2%, taxes, 0.2%. This fishery is managed with the larger fishing boat than it was and so, it demands better crews with higher wages. In the former fishery, the search for fishing ground is very difficult with long navigation and great fuel consumption. when the weak fishing gears are used, the expenses for their repair and for their gears are greatly paid out. The unit costs of catches to each box come to ￦2.807(￦187 each kg). As the ratio of cost of sales comes to 86.7%and the ratio of interests comes to ￦5,850,812(13.3%), and so the net profit comes to 13.3% of total profits. According to above the ratio of cost of sales is shown as a universal validity, Asthe total expenses comes to 86.7% to the money on sales in the break-even point, the break-even point comes to ￦26,209,168 Accordingly for the profit control the account of production should be raised, and by the saving method of expenditure the break-even point should be brought down for the development of total profits.

• Journal of Biosystems Engineering
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• v.28 no.3
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• pp.199-208
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• 2003

In order to solve the shortage of roughage supply for dairy farm in Korea, winter cereal forage production after harvesting of rice in the fallow paddy field is studied. This study consist of two parts. One is the model development of the mechanized production which was already reported at the preview paper. This is the 2nd parts of the study. Also, the mechanized production model for cereal forage production in winter was reported in the previous study. In this paper, coverage area and mechanized wrap silge production cost are analyzed and compared to the other available feeds in Korea. Results of the research are summarized as follows; The coverage area for the winter cereal wrap silage production system in Korea is estimated to be 33.7 ha in case of working with a tractor and a set of implements. If two or three tractors are available, the coverage area is estimated to be 68.0 and 101.3 ha, respectively. The break even point (BEP) of the farming size is analyzed as 10 ha and its production(operating) cost is estimated to be 317 to 443 won/TDN-kg at the BEP point. The cost is lowered to 182 won/TDN-kg at 100ha-working, and is much lower compared with prices of imported feeds of 360∼600 won/TDN-kg. Therefore, winter cereal wrap silage model is judged to be feasible and desirable for a large scale production of forage in winter fallow paddy field.

• Korean Journal of Medicinal Crop Science
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• v.14 no.5
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• pp.311-316
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• 2006

The content of four phonolic acids 1-4, and two flavonol aglycones 14 and 15 from Orostachysjaponicus A. Berger grown under night-break and day-length controlled experiments was estimated and compared with those in wild plants. The amount of the phenolic acids 1-4 and the flavonol aglycones 14 and 15 increased with increasing light irradiation under both the night-break and day-length control conditions. It was disclosed that the cultivation conditions such as the night-break and the day-length control were not adversely affect the production of phenolic acids and flavonols in Orostachys japonicus A. Berger extracts.

• Journal of Biosystems Engineering
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• v.16 no.3
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• pp.211-218
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• 1991

In this study, the break of the rotary blade which is occured from a stress concentration of the inside of blade by the outside impulsive load, is analyzed to 3-dimension used by the Freezing Photoelastic Method. These results are as follows. 1. The bending and compression stress are the greatest at the location of blade case. 2. The section area of 3cm-location from the blade case is the smallest, therefore, there are breaked 58% of all at this location and are proofed to the most danger section 3. The section area which by stress concentration of 3cm-location from blade case is caused by the production of blade, and it was higher danger of break than another location's. 4. In the location of 6cm and 9cm from the blade case, the bending stress has received a little and the section area has larger than another's, so it is not almost possible that the break at that location 5. In order to prevent of break, the external part which has contacted soil have to made tender for receiving a little stress and the internal part which received a large stress have to strengthen.

• Journal of Embryo Transfer
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• v.30 no.3
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• pp.189-193
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• 2015

Calculating break-even price of calf production is closely associated with reproductive efficiency. To determine the price, we need data from reproduction records including number of claves weaned, number of cows exposed for breeding, and annual cash coast per cow, and average weaning or market weight of claves sold and retained. Unfortunately, the data were not available in Korea native cow (Hanwoo). To evaluate the performance and the price, we collected calving interval from about 60,000 cows for last 10 years and estimated reproductive performance. Calving interval was increased 4.3% and pregnancy rate was decreased about 1.4~2.8% year-on-year. Increases in growth rates of number of cow and semen per calf supported the low reproductive performance. Finally, break-even price was calculated using estimated percent calf crop and demonstrated that growth rate of break-even price is larger than that of annual cash per cow, suggesting cow-calf profitability and financial efficiency in Korea native cow (Hanwoo) is getting worse.

• Proceedings of the Korean Society for Agricultural Machinery Conference
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• 2000.11b
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• pp.438-445
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• 2000

Positioning garlic cloves in upright standing in garlic field has been regarded as a very important job because it affects clove rooting, growing and, eventually, quality and yield in garlic production, Because of the geometrical uniqueness and irregularity of garlic cloves in shape, the planting operation has been conducted by manual work that needs a tremendous human labors and increases garlic production cost. The overall objective of this research was to develop garlic planting machine through investigating physical properties of garlic and designing clove upright positioning device after figuring out the factors affecting metering device and upright clove positioning mechanism. With the outcomes of the metering and posture positioning experiment, a garlic clove planter having twelve planting rows was developed for 37kW type tractor and feasibility test was carried out in the field. And, According to the performance test and cost analysis, the planter could accomplish planting operation of one hectare plot in 6.3 hours giving 48 times better efficiency, 6.3hrs/ha, and 74.2% of production cost reduction effect, 1,092,546won/ha, than the manual works of 299hrs/ha and 282,258won/ha. And, break-even point ofthe planter was calculated as of 2.71 hectares.