• 대한안전경영과학회지
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• 제3권4호
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• pp.1-9
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• 2001

Cost-benefit analysis was investigated to propose the analysis method of the effect of investment and the optimum investment level of safety management cost for preventing gas accident in the B governor station. From five classifications of safety management costs consisting of cost items with similar characters and potential accident costs calculated by risk assessments(FMEA/HAZOP), we found that the order of the benefit(the reduction cost of the potential accident cost) was the instrument increase and repair cost > the safety checking and inspection cost > the labor and training cost > the safety equipment and corresponding cost > the research and development cost. As the benefit was increased with increasing the investment cost, the effect of investment was increased with decreasing the Investment cost. As a result, the optimum safety management cost was estimated and the investment level was analyzed by the model of optimum investment level.

• 수산해양교육연구
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• 제27권3호
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• pp.821-832
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• 2015

The aims of this study are to estimate the optimal vessel reduction scales and these direct economic effects of coastal and offshore fisheries in the Republic of Korea. To estimate respectively optimal fishing efforts of individual fishery by species in coastal and offshore fisheries, we adopted appropriate fishing power of each species published by National Fisheries Research and Development Institute and also considered biological and socio-economic factors such as the bycatch rate, the profit rate, the efficiency of resource use, the average age of fishing vessel, the intention of vessel reduction, and the annual changes in vessels by other factors. The direct economic effects of the optimal vessel reduction in coastal and offshore fisheries based on maximum sustainable yield and 2/3 maximum sustainable yield was calculated by a cost-benefit analysis. This study showed that optimal reduction numbers of vessels engaged in coastal and offshore fisheries were 4,431 and 374 vessels and the direct economic effects in coastal and offshore fisheries were about 371.7 and 569.4 billion won and these NPV and BCR were 111.7 billion won and 1.65 and 342.6 billion won and 4.97 respectively.

• 한국기후변화학회지
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• 제7권2호
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• pp.177-184
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• 2016

Recently, the need for technology development of commercial vehicle fuel consumption has emerged. Fuel economy improvement of transport equipment and transportation efficiency, and increasing attention to the logistics cost reduction measures. Increasing attention to the logistics cost reduction measures by fuel economy improvement of transport equipment and transportation efficiency. In this study, we have installed aerodynamic reduction device (side skirt, boat tail) to 14.5 ton cargo trucks and 45 ft tractor-trailers. And the fuel consumption was compared installed before and after. Fuel economy assessment for the aerodynamic reduction value device was tested by modifying the SAE J1321 Joint TMC/SAE Fuel Consumption Test Procedure - Type II test in according domestic situation. Greenhouse gas reductions were calculated in accordance with the scenario, including fuel consumption test results. When the 14.5 ton cargo trucks has been equipped with side skirts and boat tail, it confirmed the improvement in fuel efficiency of 4.72%. One Heavy-duty truck's the annual greenhouse gas reductions value are $6.86ton\;CO_2\;eq$. And if applying the technology to more than 50% of registered 15 ton trucks, greenhouse gas reductions are calculated as $686,826ton\;CO_2\;eq./yr$.

• 공업화학
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• 제3권2호
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• pp.194-200
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• 1992

Dow has made waste reduction a priority at its facilites around the world. In 1986, the company formalized its waste reduction under a program called WRAP-Waste Reduction Alwasy Pays. The objectives of WRAP are to seek out cost effective projects that reduce waste to the environment, measure and track performance, and recognize employee excellence. The successful examples of Dow's WRAP Program are introduced as follows : 1. By-Product Feedstock Optimization. 2. Plastics Reclamation. 3. Glucol II Plant Absorber Water Upgradele. 4. Loss Reduction Project.

• 한국콘텐츠학회논문지
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• 제6권7호
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• pp.22-30
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• 2006

수익을 창출하거나 비용을 절감하여 이익극대화를 달성하는 것은 기업의 목표이다. 그러나 기업들 스스로의 노력으로 달성 가능한 것은 수익의 창출보다는 비용절감을 어떻게 하느냐이다. 이러한 경제적 환경 하에서 물류비의 절감은 비용절감의 가장 좋은 방법 중 하나이다. 물류비는 기업이 존속하는 한 계속 발생되며, 고객요구의 다양화에 의한 다품종 소량생산에 따라 물류 비중이 커지게 하고 있어 경쟁력을 약화시키고 나아가 기업존속도 위협하고 있다. 이에 CVP (Cost - Volume Profit)(Cost-Volume Profit) 분석기법의 장점을 활용하여 기업실무에 적용 가능한 물류비 관리시스템을 고려하고자 한다. 즉, 물류비를 분석 즉, 물류비 항목을 분석하고 고정비와 변동비의 원가 형태로 분리하고, CVP 분석에 의하여 물류비도표를 작성하고, 기존 물류비선과 신규 물류비 선을 비교 분석한다. 추가적으로, 물류활동별 물류수익도 고려 가능하면 함께 분석한다. 따라서 정확한 물류비를 산정하지 못하여도 물류비 형태분석만으로 자사에 적합한 물류전략을 계획할 수 있도록 유용한 정보를 제공하여 물류경쟁력을 증가시킬 것이다.

• 한국CDE학회논문집
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• 제8권2호
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• pp.101-108
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• 2003

Presented in this paper is the development of an product cost estimation system at the product design stage. The efficient cost estimation function at the design stage is essential for the cost reduction activities through the entire product life cycle. For this purpose, it is necessary to establish a systematic working procedure, and to develop information system for managing a great deal of production and product-related data required for the cost estimation. The developed system has the capability of estimating a cost of assembly type products as well as unit-item type products. As proposed system is based on the variant approach, it can be used easily at an early design stage without the need for detail design information. Also, this system is integrated with legacy PDM (Product Data Management) and ERP (Enterprise Resource Planning) system for fast. accurate and easy product cost estimation. The estimated cost includes material cost, overhead cost as well as labor cost.

• 원자력산업
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• 제4권6호통권22호
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• pp.2-7
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• 1984

• 한국콘텐츠학회논문지
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• 제13권11호
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• pp.187-197
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• 2013

2007년 8월부터 건강보험 보장성 확대 정책의 일환으로 6세 미만 어린이 외래환자에 대한 본인부담금 경감제도가 시행되었다. 본 연구는 본인부담금 경감제도가 시행된 2007년 8월을 기준으로 제도 시행 전인 2006년 8월부터 2007년 7월까지와 제도 시행 후인 2007년 8월부터 2008년 7월까지 전후 1년 동안 외래진료 민감질환으로 외래를 방문한 6세 미만 환자들의 의료이용 변화를 분석하였다. 의료이용 변화는 제도 시행전후 외래 환자 수 증감율, 외래방문일수, 방문당 평균 진료비로 파악하였는데, 6~10세 환자를 대조군으로 설정하여 이중차이방법을 적용한 다중 회귀분석을 적용하였다. 제도 시행 후 외래진료 민감질환으로 외래를 방문한 환자는 대상군과 대조군 모두 증가하였는데, 특히 대상군에서 증가율이 높았다. 그러나, 대상군은 대조군에 비해 제도 시행에 따른 외래방문일수와 방문당 외래진료비의 증감율은 일정한 양상을 보이지 않고 그 차이 또한 적었다. 6세 미만 어린이 외래 본인부담 경감제도는 외래환자 수 증가라는 의료이용 변화를 가져왔으나, 실질적인 의료 접근성을 나타내는 외래방문일수, 방문당 평균 진료비는 큰 차이가 없었다. 따라서, 제도의 궁극적인 목표인 의료 접근성 향상을 달성하기 위하여 적극적인 제도홍보와 함께 소득계층별로 본인부담률을 상이하게 설계하는 등의 의료 취약계층에 초점을 둔 정책이 요구된다.

• 한국기후변화학회지
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• 제5권2호
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• pp.153-163
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• 2014

본 연구는 건물부문 에너지기기(조명, 가전기기, 냉난방, 공조, 취사 등) 효율개선 정책방향과 탄소세정책을 시나리오로 구성하여 장기 에너지 계획 및 비용최적화 분석이 가능한 MESSAGE 모형을 통해 에너지 소비량과 온실가스 감축잠재량, 총 비용을 분석하였다. 효율개선 시나리오는 2010년부터 2030년까지 기준시나리오 대비 약 5,600천 TOE(전력 2,303 천TOE)의 에너지 저감 효과가 발생하였고, $104MtCO_2eq$의 온실가스를 감축하는 것으로 나타났다. 그에 따른 총 비용은 2,706,993백 만원으로 전망된다. 탄소세적용 시나리오는 $74MtCO_2eq$의 누적 온실가스 감축효과가 발생하였고, 총 비용은 2,776,473백 만원으로 전망된다. 시나리오별 톤당 온실가스 감축비용 범위는 -475~272원/$tCO_2eq$ 사이로 나타나고, 효율개선 축시나리오가 온실가스 감축정책방향으로 우선순위가 가장 높은 것으로 나타났다. 향후 건물부문의 온실가스 감축정책은 에너지 효율개선 정책을 우선적으로 펼쳐야 할 것으로 판단된다.

• 경영과학
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• 제17권2호
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• pp.115-124
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• 2000

Activity-Based Costing(ABC) is an accounting cost system which allocates the overhead cost to each cost object more accurately. ABC system achieves improved accuracy in estimating the cost of cost object by using multiple cost drivers to trace the cost of activities to the cost objects associated with the resources consumed by those activities. The selection and the aggregation of these cost driver candidates can pose difficult problems. This paper deals with these problems in mathematical programming approach. The first model is formulated as an integer programming model in cost driver selection and the second model is formulated as multi-objective goal programming model in reduction of cost drivers already selected.