• Title/Summary/Keyword: current cost

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A Study on the Mid-Long Term Direction for Development of Software Cost Estimation Guidelines (소프트웨어 사업대가기준 중장기 발전 방향에 관한 연구)

  • Kim, Woo-Je;Kwon, Moon-Ju
    • The Journal of Society for e-Business Studies
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    • v.15 no.1
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    • pp.139-155
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    • 2010
  • The purpose of this paper is to develop a framework of software cost estimation guidelines and to derive a mid-long term direction for development of the software cost estimation guidelines. In this paper, all the steps in the software life cycle are researched in the view of cost estimation, and current software cost estimation guidelines and models have been reviewed and analysed first. Second, a plan to separate unit cost per function point from standard procedure in current software cost estimation guidelines is presented to strengthen maket self-regulating function as a mid-long term developmental direction for software cost estimation guidelines. Third, construction of cost repository, making standard procedure for software cost estimation guidelines, development of various kinds of software cost estimation models, and a system for experts on software cost estimation are presented as the prerequisites for the future model framework of software cost estimation guidelines. Finally a roadmap for establishing the future model is proposed.

Cost Behavior of Decline-Stage firms with High R&D Intensity (연구개발 집약도가 높은 쇠퇴기 기업들의 원가행태)

  • Oh, Sang-Hoon;Yi, Sung-Wook
    • Asia-Pacific Journal of Business
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    • v.12 no.3
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    • pp.397-415
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    • 2021
  • Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

Improvement of the Calculation Standard for Prolongation cost of Long-term Continuing Contracts Construction Project (장기계속계약공사의 공기연장 추가간접비 산정 개선방안)

  • Jeong, Kichang;Lee, Jaeseob
    • Korean Journal of Construction Engineering and Management
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    • v.18 no.2
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    • pp.30-37
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    • 2017
  • In Korea, additional indirect costs generated from the time period extension of public construction projects have been studied. Practical claims against such costs are increasing. There are no clear criteria for calculating the delay cost caused by the extension, and thus calculation methods differ across entities. Logical valid calculation methods have also not been researched. Further, there are no Korean studies on the additional indirect cost caused by a suspension in a public construction project on a long-term continuing contract. The purpose of this research is to propose a method of calculating the indirect cost incurred by construction time extension that reflects the characteristics of Korean public construction projects. The cost patterns generated during construction periods were analyzed, and then the current criteria of calculating the indirect costs caused by the extension were examined. Following this, actual conditions and practices in the field were surveyed and the current calculation method was applied to a model case to compare the actual cost and that determined from the current calculation method. Issues with the current method were identified by this comparison. Based on this, this research proposes a method of calculating the total actual cost caused by a suspension in a public construction project that is appropriate for calculating the additional indirect cost generated by a suspension in a public construction project on a long-term continuing contract.

A New Current Compensation Estimation Method For Single Phase Active Power Filter (단상 액티브 파워 필터를 위한 새로운 전류 보상 방법)

  • 곽상신;이무영
    • Proceedings of the IEEK Conference
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    • 1998.10a
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    • pp.819-822
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    • 1998
  • A new active power filter (APF) circuit with a current compesation estimation method is proposed. The current compensation estimation method replaces a current sensor with an estimating circuit and therefore reduces the implementation cost In addition, a simple control scheme, based on the energy balance concept, is adopted to control the voltage of a DC capacitor. Therefore energy change in the DC capacitor can be compensanted in the next cycle. Since a sampling technique is used, a larger DC capacitor voltage ripple can be permissible and a relatively smaller DC capacitor can be used. The proposed method has advantages of the reduction of one current sensor, low implementation cost, and fast transient responses. The theoretical analysis and simulation results are given. The proposed control method is successfully verified by computer simulation.

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High Power Factor Control of High-speed Single-phase BLDC Motor (초고속 단상 BLDC 전동기의 고역률 전력 제어 방법)

  • Lee, Wook-Jin;Jung, Bumun
    • The Transactions of the Korean Institute of Power Electronics
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    • v.21 no.2
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    • pp.144-149
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    • 2016
  • This paper presents a power control method of high-speed single-phase BLDC motor. Most electric appliances require a power factor corrector (PFC) to mitigate grid current harmonics. However, the reactive components and power semiconductors in the PFC increase system cost and dimension. In this paper, a new motor drive system for a high-speed single-phase BLDC motor is proposed, which can decrease grid current harmonics without PFC by directly manipulating motor power and eliminating bulky electrolytic dc-link capacitor. Given that the proposed motor power control method does not require motor current controller, no current sensor is necessary. Moreover, the proposed algorithms can be easily implemented using a low-cost micro-controller. The effectiveness of the proposed power control method is verified by experiments.

An Economic Approach to Compensation Practices for Fisheries Damages of Korea (우리나라 어업손실 보상제도에 대한 개선방안연구;-경제적 접근방법을 중심으로-)

  • 표희동
    • The Journal of Fisheries Business Administration
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    • v.25 no.1
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    • pp.1-17
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    • 1994
  • Coastal economic activities usually generate externalities to other economic activities. The conflicts between coastal economic activities, especially land fillings and reclamations, and fisheries in coastal waters pose a typical one, which sometimes causes some social conflicts. In this regard, as the contents and requirements for rules and regulations on fisheries compensation may have important implications for solving such problems, important is to review rationales fur the formulas in calculating fisheries compensation. The purpose of this paper is to review the formulas for fisheries compensation from the economic view points, to highlight some problems and to suggest more appropriate formulas. It is found that the current formulas of fisheries compensation are not properly based on economic concepts and valuation techniques. Main problems are related, as followings, to the coefficient(0.8) employed in the formula, to fishermen's own wages and to current values of invested assets such as fishing boats and nets, etc.. First, it is not clear what the coefficient(0, 8) means. In Japan's case, the coefficient was assumed to reflect the opportunity cost of fishermen's own wages, but it was disappeared from the formula after the self-wage came to be included in totaling fishing cost. As our new formula will include the self-wage in fishing cost, the coefficient(0.8) should be excluded. Second, according to our formula, the current value of invested assets is added to total operating compensation, which will overestimate total compensation. Therefore, it is suggested that total present value of the assets to be invested during the business life should be deducted from total operating compensation. Third, as the self-wage will be included in total cost, opportunity cost for finding new jobs should be newly added to the formula. Finally, this paper also conducted a comparative case study considering above-mentioned factors. The case study showed that the current formulas overestimated total fisheries compensation.

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Complexity Reduction of Intra Prediction in H.264/AVC (H.264/AVC를 위한 효율적인 인트라 예측 기법)

  • 이남숙;이재헌
    • Proceedings of the IEEK Conference
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    • 2003.11a
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    • pp.125-128
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    • 2003
  • In this paper, we propose two methods for complexity reduction of intra prediction in H.264/AVC. One is skipping of intra prediction using inter prediction cost at current macroblock in current P picture, average of intra prediction cost in previous I picture, and average of inter prediction cost in previous P picture. The other is skipping of intra 16$\times$16 prediction using intra 4$\times$4 prediction cost and modes. As a result, complexity of intra prediction in P picture and that of intra 16$\times$16 prediction in intra prediction macroblock can be reduced by about 80~99% and 50~93%, respectively.

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A Cost-Benefit Approach to Measuring On-line Corporate Education Performance (비용-효익 관점의 온라인 기업교육 성과 측정)

  • Choi, Jae-Woong;Choi, Jae-Young
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.4 no.2
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    • pp.81-92
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    • 2008
  • With the increasing prevalence of e-learning courses in human resource development of Enterprise, it is important to investigate which courses are better economic performance. In this study, we proposed the framework for the cost-benefit analysis of e-learning, and attempted to identify cost and benefits factors. In order to achieve the research goal, we firstly tries to analyze the current IT adoption performance framework and e-learning staged performance model. The methodology adopted in the research was mainly that relevant materials, literatures were collected and analyzed to draw a comprehensive picture of the current situation and problems.

Optimum Safety Indices Based On Expected Total Cost Minimization (총기대비용 최소화원칙에 의한 최적신뢰성지수)

  • 이증빈;신형우;장석모
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 1993.10a
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    • pp.216-223
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    • 1993
  • The safety factors of current standard code are considered to be not appropriate compared to design and construction practices, even this safety factors are not determined from probabilistic study but merely from experiences and practices. This study pripose the optimum safety indices based on expected total cost minimization using only three parameters, which are the level of the failure cost to the initial cost by improvement in safety, and the order of the initial cost function.

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A Study on the Revitalization Method of National Carrier(Low cost carrier) Safety Management System (저비용항공사 체계적 안전관리 활동을 통한 경영활성화 방안에 대한 연구)

  • Min, Kyung-Chang;Hwang, Ho-Won
    • The Journal of Industrial Distribution & Business
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    • v.9 no.6
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    • pp.37-47
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    • 2018
  • Purpose - In this study, the safety related tasks for low cost carriers' were examined and measures to improve them were suggested. As the air demand increases rapidly, number of passenger has mushroomed in Korea and in order to keep with the demand low cost carriers have played a role. However, low cost carriers' safety related tasks are not reliable level so far. Thus, in this study, the low cost carriers' current situations in terms of safety are investigated, especially regarding how well the ICAO's new safety policies are applied. Research design, data, and methodology - The results of the Ministry of Land, Infrastructure and Transportation' investigation are introduced and field study results are analysed. Current status of retaining experts, staffs, administrators in terms of aviation safety tasks of low cost carriers is compared to those of major airliner and low cost carriers' aviation safety culture is also analyzed by examining the systems and questioning staffs. Especially the culture regarding aviation safety is very important because the culture surrounding the safety tasks plays a major role in every respect of conducting the tasks. Results - Overall the current status of low cost carriers' aviation safety tasks is below standard. Especially retaining experts and staffs is basically below the required level. Also, system and organization to conduct safety tasks are not satisfactory. In particular, aviation safety culture is not settled to operate appropriately. Conclusions - The International Civil Aviation Organization (ICAO) and member states are continuing to launch new safety policies in response to the surging demand for air travel worldwide. The most urgent and important issue among the various safety policies is to reduce air accidents. In order to reduce the number of accidents, ICAO decided to reduce the number of accidents by using the Reactive Safety Management. ICAO has to ensure that each member country can implement proactive safety management for aviation safety. A safety management system (Safety Management System) is a system in which each member state implements a fulfillment standard. The current situation and problems of the safety management system for each airline are suggested and proposed for improvements.