• Title/Summary/Keyword: direct cost

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Analysis of the Productivity and Indirect Cost Rates Estimation in the Steel Plant (철골 공장가공의 생산성 및 공장간접비율 실태분석)

  • Kim, Kyoung-Won;Ahn, Bang-Ryul;Tae, Yong-Ho;Huh, Young-Ki
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2012.05a
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    • pp.333-336
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    • 2012
  • In modern Construction Industry, as accumulation of capital and improvement of technology skills, buildings are becoming higher and more enormous, also the portion of steel works has been increasing. In addition, it is necessary to predict the optimum level of construction cost in a reasonable way. The composition of construction is direct construction cost, indirect construction cost and so on. However, it is not enough to study about indirect construction cost rather than direct construction cost. In this study, the state of productivity and indirect construction cost are analyzed in the steel production. As a result, the productivity and ratio of indirect cost in steel plant by inserted per 1ton are suggested.

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Ratio Estimation of Indirect Cost Sector about Defense Companies by Statistic Technique (통계 기법에 의한 방산업체의 간접원가부문 비율 추정)

  • Lim, Hyeoncheol;Kim, Suhwan
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.40 no.4
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    • pp.246-252
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    • 2017
  • In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

The Study on the annual average direct cost incidence per cancer patient (암환자 1인당 연 평균 직접비용 발생에 대한 연구)

  • Yoo, In Sook
    • The Journal of the Convergence on Culture Technology
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    • v.5 no.4
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    • pp.137-145
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    • 2019
  • Among the participants of the 2012 Korea Medical Panel survey, 308 people who have used emergency, hospitalization and outpatient services for cancer have been selected. The average annual direct cost per cancer patient was analyzed by adding up the patient's medical expenses, industrial copayments, and non-salary costs. The average annual direct direct cost of cancer spent by cancer patients is about 129,093,792 per male, 158,100,612 won for men and 110,482,075 for women.For those with health insurance, the total direct cost per person from cancer was 183,095,125 won and the beneficiaries were 46,241,705 won. By household income, the average annual direct direct costs per person were 112,459,971 won per patient in the household income quartile, 137,910,890 won for patients in the second quartile, 149,556,570 won in the third quartile and 112,730,461 won, quartile 5, respectively.Was 142,926,331 won.

A study on the Decision of the Map Price (지형도 공급단가 결정에 관한 연구)

  • 박경식;박지언;김창우;이재기
    • Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
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    • 2004.04a
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    • pp.413-418
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    • 2004
  • The purpose of this research calculates the map manufacture cost and there are we even though we determine proper map price. We distinguished the budget item of NGI in 2003 with the direct cost to the overhead cost. A map manufacture cost classified a direct and overhead cost as a nap manufacture cost commonness cost and no relation cost and was calculated. The result to analyze the item of the charge, It is impossible to withdraw the map manufacture cost selling the map. This is because a map sale price inexpensive than the map manufacture price. We presented a two alternative in research to see consequently about a map price raising.

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Development of TCA Method for Cost Analysis in Farmhouse (TCA 분석 TOOL 개발과 농가비용 비교분석)

  • Yoon, Sung-Yee
    • Korean Journal of Organic Agriculture
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    • v.12 no.1
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    • pp.23-44
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    • 2004
  • TCA(Total Cost Assessment) can be defined by a tool to evaluate actual profit about investment. Also, It can be used by method to make more reasonable decision-making in business. Enforcement of 'direct payment system' for environment friendship farmhouse of government is spreading recent times. But, it is true that it is no definite standard about appropriation of disbursement amount of money. TCA method can be utilized usefully for solution of these problem. Also, It will help to decide price grasping invisible cost and environment cost. Therefore, We tried that may can apply TCA theory in farmhouse class, and attempted economic performance estimation which use this. This study introduces TCA theory and developed applicable expense list in agriculture field. Also, We applied TCA theory to farmhouse. This theories referenced domestic and th6 foreign countries, connection literature. But, It handled part about invisible cost and social cost etc..

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Gate Cost Reduction Policy for Direct Irreversible-to-Reversible Mapping Method without Reversible Embedding (가역 임베딩 없는 직접적 비가역-가역회로 매핑 방법의 게이트비용 절감 방안)

  • Park, Dong-Young;Jeong, Yeon-Man
    • The Journal of the Korea institute of electronic communication sciences
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    • v.9 no.11
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    • pp.1233-1240
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    • 2014
  • For the last three decades after the advent of the Toffoli gate in 1980, while many reversible circuit syntheses have been presented reversible embedding methods onto suitable reversible functions, only a few proposed direct irreversible-to-reversible mapping methods without reversible embedding. In this paper we present two effective policies to reduce the gate cost and complexity for the existing direct reversible mapping methods without reversible embedding. In order to develop new cost reduction policies we consider the cost influence of Toffoli module according to NOT gate arrangement in classical circuits. From this we deduced an inverse proportional property between inverting input numbers of classical AND/OR gates and reversible Toffoli module cost based on a fact - the inverting inputs of classical AND(OR) gates increase(decrease) the Toffoli module cost. We confirm the applications of the inverting input rearrangement and maximum fan-out policies preceding direct reversible mapping will be effective method to improve the reversible Toffoli module cost and complexity with the parallel using of the fan-out and supercell ones.

Analysis for the High-Level Waste Disposal Cost Object (고준위폐기물 처분 원가대상 분석)

  • 김성기;이종열;최종원;한필수
    • Proceedings of the Korean Radioactive Waste Society Conference
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    • 2003.11a
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    • pp.636-641
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    • 2003
  • The purpose of this study is to analyse the ratio of cost object in terms of the disposal cost estimation. According to the results, the ratio of operating cost is the most significant object in total cost. There are a lot of differences between the disposal costs and product costs in view of their constituents. While the product costs may be classified by the direct materials cost, direct manufacturing labor cost, and factory overhead, the disposal cost factors should be constituted by the technical factors and the non-technical factors.

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Indirect Cost Rates and Influence Factors of Steel Factory (철골 공장제작의 간접비율 도출 및 영향요인 분석)

  • Tae, Yong-Ho;Huh, Young-Ki;Kim, Kyung-Won;Ahn, Bang-Ryul
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2013.05a
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    • pp.180-181
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    • 2013
  • In order to draw indirect cost rates, theories of indirect cost were investigated, and recent field data were collected from steel factories. As a result, it was found that the ratio of indirect labor productivity compared to the direct labor ratio was approximately 17% and the ratio of indirect cost compared to direct cost was approximately 93%. Furthermore, 'The economy of construction industry' and 'size of steel factory' were found to be influence factors of the indirect cost ratio.

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The evaluation of cost-of-illness due to use of cost-of-illness-based chemicals

  • Hong, Jiyeon;Lee, Yongjin;Lee, Geonwoo;Lee, Hanseul;Yang, Jiyeon
    • Environmental Analysis Health and Toxicology
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    • v.30 no.sup
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    • pp.6.1-6.4
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    • 2015
  • Objectives This study is conducted to estimate the cost paid by the public suffering from disease possibly caused by chemical and to examine the effect on public health. Methods Cost-benefit analysis is an important factor in analysis and decision-making and is an important policy decision tool in many countries. Cost-of-illness (COI), a kind of scale-based analysis method, estimates the potential value lost as a result of illness as a monetary unit and calculates the cost in terms of direct, indirect and psychological costs. This study estimates direct medical costs, transportation fees for hospitalization and outpatient treatment, and nursing fees through a number of patients suffering from disease caused by chemicals in order to analyze COI, taking into account the cost of productivity loss as an indirect cost. Results The total yearly cost of the diseases studied in 2012 is calculated as 77 million Korean won (KRW) per person. The direct and indirect costs being 52 million KRW and 23 million KRW, respectively. Within the total cost of illness, mental and behavioral disability costs amounted to 16 million KRW, relevant blood immunological parameters costs were 7.4 million KRW, and disease of the nervous system costs were 6.7 million KRW. Conclusions This study reports on a survey conducted by experts regarding diseases possibly caused by chemicals and estimates the cost for the general public. The results can be used to formulate a basic report for a social-economic evaluation of the permitted use of chemicals and limits of usage.

An Evaluation of Effects on Hypertension and Diabetes Mellitus Management of a Community-Based Nursing Care Center Using Cost-Benefit Analysis (비용편익분석을 이용한 일 재가노인간호센터의 고혈압 및 당뇨관리 효과평가)

  • Lim, Ji-Young;Im, Jung-Nam;Kim, In-A;Ko, Su-Kyoung
    • Journal of Korean Academy of Nursing Administration
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    • v.16 no.3
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    • pp.295-305
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    • 2010
  • Purpose: This study was conducted to evaluate the economic efficiency of a community-based nursing care center to help policy makers determine whether or not to invest in similar facilities. Methods: The subjects were 101 elderly people over 65 years who participated in a health management program from February 1 to July 31, 2007. Direct cost was estimated with center operations cost, medical cost for out-patients and pharmacy cost. Indirect cost was measured by transportation cost. Direct benefit was calculated by saved medical cost for out-patients, saved pharmacy cost, saved transportation cost, and reducing hospital charges. Indirect benefit was estimated with prevention of severe complications. Economic efficiency was evaluated by cost-benefit ratio and net benefit. Results: Operating a community-based nursing care center was found to be cost-effective. Specifically, the cost of operating the center evaluated here was estimated at 135 million won while the benefit was estimated at 187 million won. Benefit-cost ratio was 1.38. Conclusion: The Community-based nursing care center that was described here could be a useful health care delivery system for reducing medical expenditures.