• 대한안전경영과학회지
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• 제13권1호
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• pp.121-126
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• 2011

The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

• 대한안전경영과학회지
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• 제13권1호
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• pp.189-193
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• 2011

The current standard cost for recycling applied under the Extended Producer Responsibility(EPR) institution, is not coping with continuously increased number of obligatory subject items as well as a variety of variable cost changing factors regarding the recycling treatment cost caused by price fluctuation such as increased material and labor cost entirely across the society; changes in recycling treatment process following the developing technologies; and changes in the required work forces and equipments followed by the trends of automated facilities. Despite such various cost fluctuation factors, the current EPR is not coping with the trends, making the re-calculation process difficult, which causes differences between the real treatment cost for recycling. In this study, the analysis was made on main factors affecting on the related cost and the related price changing index was calculated, by conducting the influence evaluation on the standard cost factors of the current standard cost for recycling. Through theses results, more objective standard will be set for the re-calculation of standard cost for recycling to greatly contribute to setting up the midterm and long-term strategies in the future towards efficient institution.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 봄 학술논문 발표대회
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• pp.165-166
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• 2020

The standard for the cost calculation in the field of domestic construction engineering can be largely divided into the construction cost ratio method and the actual cost addition method. However, the standard for calculating the cost of the construction cost ratio method is a trend to switch to the actual cost addition method due to limitations such as not reflecting the characteristics of the construction. Therefore, this study aims to derive implications by investigating and analyzing examples of cost standards in the field of overseas construction engineering, such as the United States, and deriving directions for improvement in domestic cost standards in the future.

• 아태비즈니스연구
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• 제14권2호
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• 한국건설관리학회논문집
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• 제17권4호
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• pp.95-102
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• 2016

공기연장에 따른 간접비 산정에 관한 연구가 최근 정량적인 부분에 집중되어 제시되고 있으며, 최근 제도개선에 관한 연구가 계속적으로 이루어지고 있다. 국내 공공 공사의 경우 발주자가 국가인 경우에는 국가계약법을, 지방자치단체인 경우에는 지방계약법을 적용받게 되는데 이러한 산정기준의 문제점에 대해 명확하게 개선방안의 요구가 있음에도 개선방안이 제시되고 있지 않아 개별 문제점에 대한 면밀한 연구가 필요한 실정이다. 본 연구는 이러한 배경에서 '국가계약법'에 따른 산정기준과 '지방계약법'에 따른 산정기준의 각 산정결과를 비교하고, 문제점을 고찰 후 현장사례를 분석하여 적정한 기준을 제시하였다. 각 규정을 고찰한 결과 기타경비 산정방식이 다르게 규정되어 있었으며 이에 따라 실제 비용이 적게는 12.37%부터 24.95%까지 차이가 발생하고 있다는 결과를 얻을 수 있었다. 이러한 문제점은 실비가 아닌 계약당시 요율을 그대로 기타경비요율로 적용하는 국가계약법에 따른산정방식의 문제점에 따른 것이며, 이에 따라 실제 비용보다 적은 공기연장 비용이 산정되는 것으로 나타났다. 이에 본 연구는 현장자료를 기반으로 적정한 기타경비 산정요율을 총공사비 대비 1일당 기타경비 요율과 간접비 대비 요율방식으로 제시하였다.

• Ecology and Resilient Infrastructure
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• 제9권3호
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• pp.174-182
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• 2022

수질오염총량관리제도 추진 절차 중 시행계획 이행평가 사업의 대가는 기존 환경부 용역비 지원기준에 따라 산정하고 있다. 그러나 용역비 지원기준은 기본금에 해당 유역면적과 인구 규모에 따른 가산금을 합산하여 대가를 산정하도록 구성되어 있어 사업의 특성을 상세히 반영한 대가를 산정하기 어려운 구조이다. 따라서 본 연구에서는 이행평가의 상세 업무별 영향을 미치는 요인으로 단위유역별 면적, 인구, 축산 두수, 폐수배출업소 등을 반영한 표준품셈을 적용하여 대가산정 방안을 제안하고 그 적정성을 검증하였다.

• 한국건설관리학회논문집
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• 제23권6호
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• pp.89-100
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• 2022

최근, OSC(Off-Site Construction)기반 PC구조의 활성화를 위한 제도적 기반 마련의 일환으로 적정공사비 산정에 필요한 품셈 개발을 요구받고 있다. PC공법의 공사비는 공장제작-운반-현장설치의 단계로 구성된다. 최근 운반과 현장 설치는 부재(subsidiary materials)별 현장실태 조사 결과를 반영한 표준품셈 체계(standard product calculation system)를 제시하는 등 관련 연구가 진행되고 있다(Lee et al., 2021). 반면, 공장 제작 공사비 산정과 관련된 연구는 전무한 실정이다. 본 연구에서는 PC 공법의 공장제작 공사비 산정기준 마련을 위해 공장 제작 환경에 활용할 수 있는 품셈 체계를 제시하였다. 이를 위해 시공절차에 따른 작업 공종을 도출하였으며, 공종별로 연계된 표준품셈을 분석하여 작업 특성에 적합한 표준 투입인력을 산출하였다. 품셈 체계는 PC부재의 현장설치와 동일하게 기둥, 보, 벽체, 슬래브 부재로 구성하였으며, 공종별 기능공을 기준으로 부재별 기본공수를 제시함으로서 직접노무비의 산출이 가능하도록 하였다. 또한, 개별 부재의 규격(m³)에 따라 생산성이 변화되는 특성을 고려하여 부재 크기를 품의 할증 요소로 제시하였다. 본 연구결과는 현재 견적에 의해 재료비료 계상되는 PC공법의 공장제작 비용을 객관적으로 검증할 수 토대 마련에 기여할 수 것이다.

• 동력기계공학회지
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• 제21권4호
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• pp.51-56
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• 2017

The purpose of this study is to suggest economic analysis for piezoelectric power. Economic analysis method uses california standard test. Perspectives of california standard test is participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. This study identifies the cost and benefit components. This study identifies benefit-cost calculation procedures from four test : participant test, ratepayer impact measure test, program administrator cost test and total resource cost test. In the economic analysis, the order of benefit cost ratio in piezoelectric power shows total resource cost test, program administrator cost test, ratepayer impact measure test and participant test.

• 동아시아식생활학회지
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• 제2권1호
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• pp.69-82
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• 1992

The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.595-596
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• 2015

Growing demand for traditional Korean housing, modernized Korean traditional housing (Hanok) was developed as a way of providing Hanok for the public. However, the standard cost data for Hanok has limitations, as it was developed based on single mock-up project actually constructed and verified by another mock-up Hanok. In order to meet these research objectives, daily report composition which is easy-to-use for on-site workers and managers and also easy-to-accumulate standard cost data was developed first. Secondly, access to the system was made easy through a web server. Finally, an automated calculation formula was inserted to allow the last inputted data to be automatically included for adjustment of standard costs. This system was designed from an industry perspective so that any unspecified and nonprofessional users can easily use. For the users, it has an advantage that on-site workers are provided with a daily report system through web server and also they are able to complete such reports through simple input and output without any additional forms.