• 대한산업공학회지
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• 제15권2호
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• pp.77-86
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• 1989

A fully automated cost estimation system(FACES) has been developed. Since speed, accuracy, and consistency are essential factors in automating a cost estimation, the use of computers in cost estimation system(CES) has grown rapidly in the last few years. FACES is a micro computer based cost estimation system that employs a manufacturing knowledge base. A Group Technology(GT) based part classification and coding(C&C) scheme is used to automate the process planning aspects of cost estimation. Variant process planning methods are employed to generate workstation routings from form features of the part. The system has been tested for an assembly of six machined parts. Results indicate that the system could provide a substantial improvement in accuracy, productivity, and performance over the more traditional full dialog approach to cost estimation. It also provides a good foundation for a factory automation by using a common GT based database through design to production.

• 산업공학
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• 제8권1호
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• pp.31-43
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• 1995

This study is intended to develop a technology cost model (TCM) which treats technology costs appropriately under present advanced manufacturing technology environment. TCM is composed of two elements : cost classification system and cost allocation model. It is proposed to include technology-related department expenses as well as technology investment in the categories of technology costs. For the cost allocation, technology activities are divided into four homogeneous groups. Costs are accumulated into one of the four cost pools and allocated to the cost object using the pool's unique allocation base. It is also proposed to use the capital recovery costs including interest expense rather than the depreciation costs for an invested capital. A case study is performed to verify the applicability of the developed model.

• 자원ㆍ환경경제연구
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• 제20권4호
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• pp.735-760
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• 2011

본 연구에서는 헥셔-오린 모형에 기초해 환경규제의 강화로 인한 오염방지비용의 증가가 우리나라 제조업의 국제경쟁력에 어떤 영향을 미쳤는지를 분석하였다. 사용된 분석 방법은 고정효과모형, 패널GLS이며, 사용된 자료는 1993~2007년까지 15년간의 산업별 패널 자료이다. 주요 분석 결과를 요약하면 다음과 같다. 첫째, 환경오염방지 비용이 순수출에 미치는 효과는 큰 유의한 음의 값을 가졌고, 특히 그 값은 IMF 경제위기 이후 크게 나타나 IMF 경제위기 이후 우리나라 제조업의 국제경쟁력을 결정짓는 가장 중요한 변수인 것으로 나타났다. 둘째, 요소집약도와 관련해서는 숙련노동이 우리나라 제조업의 순수출에 미치는 효과가 가장 컸으며 IMF 경제위기 이후 그 효과는 더욱 증가한 것으로 나타났다. 셋째, 연구개발비 역시 IMF 경제위기 이후 우리나라 제조업의 순수출에 미치는 효과는 큰 것으로 나타났다.

• 대한치과기공학회지
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• 제22권1호
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• pp.153-178
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• 2000

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in apite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically. Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost approproately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prothetic restroation changes and the level of pathologic technology increases. The current wage structure has differences in the degree of difficulty accroding to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is potential to lower the medical quality through the use of low-proce materials to avoid the increase of cost and the work process which skips a manufacturing step. The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right proce is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.

• 한국경영과학회지
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• 제23권4호
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• pp.75-86
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• 1998

We address the problem of determining the optimal processing times and pallet/fixture allocation in Flexible Manufacturing systems in order to minimize tool cost while meeting throughput targets of multiple part types. The problem is formulated as a nonlinear program superimposed on a closed queueing network of the FMSs under consideration. A numerical example reveals the potential of our approach for significant cost saving. We argue that our model can be Integrated Into the process planning system of an FMS to generate efficient process plans quickly.

• 산업경영시스템학회지
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• 제16권28호
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• pp.129-135
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• 1993

Quality is become not only the most critical component of manufacturing strategy but also the most critical measure of performance and justification of advanced manufacturing system. The objective of this paper is to offer classification & optimum concept of quality-cost and to illustrate a method of evaluation quality-cost then a case example is presented to illustrate the result of quantifying the suggested formula and these values are given to justify of management.

• 산업경영시스템학회지
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• 제11권17호
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• pp.81-85
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• 1988

This paper presents a model that considers combinations of rework, repair, replacement and scrapping. Policy-Iteration method of inspection is proposed for a serial manufacturing system whose repair cost, scrap cost and inspection cost. when it fails, can be formulated by Markovian approach. Policy-Iteration stops when new inspection policy is the same as previous inspection policy. A numerial example is presented.

• Industrial Engineering and Management Systems
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• 제10권2호
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• pp.115-122
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• 2011

This research considers a system containing a manufacturing firm who generates waste material during manufacturing process, and a disposal firm who collects and disposes the waste material. Identification of the optimal number of pick ups and the amount of waste to be disposed at certain period of time in terms of cost minimization is studied. Two types of waste accumulation rates, constant and linearly increasing, are discussed and mathematical models are developed. It can be shown that the results for these two different types of waste accumulation differ in a wide range because of the difference in the way of how waste is accumulated, which disturbs the storage cost. An integrated model is also developed and discussed in which both the manufacturing firm and the disposal firm benefit from the coordination between the two parties. It is shown that the optimal policy adopted by the integrated approach can provide a strong and consistent cost-minimizing effect for both the manufacturing firm and the disposal firm over the existing approach. Finally, all the models are verified by a numerical example and the results are compared.

• 한국국방경영분석학회지
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• 제28권2호
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• pp.85-94
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• 2002

Calculation of proper expenses on acquisition and purchasing defense product is matter of survival and weighing the morality for both defense industry and the national facilities. With this reason, both parties have been a big job to estimate the resonable cost. The cost are composed of many subordinated parts such as material cost, labor cost, and so on. In the compositions of that cost, the most important part in between companies and the government throughout the whole calculating process is to define the proper labor cost. When both parties calculate imported articles or overhead expenses, they can easily calculate and confirm by documented evidences or related materials. In other hand, the labor cost, which can be seen as two absolutely different numbers and opinions can be created, depends on analyzer's point of view. These interpretation and judgment of data cannot avoid analyzer's intention. In accordance with the above matters, defining the reasonable labor cost will be the top priority in order to analyze the proper expenses. This study will provide a method of proper labor cost estimation before starting the actual manufacturing to calculate the rational labor cost.

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 2004년도 추계학술대회 논문집
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• pp.1456-1461
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• 2004

Companies of Build-to-Order(BTO) strive to achieve customer responsiveness and cost efficiency simultaneously. The success of BTO depends upon the high volume production based on product plat form and delayed differentiation principle on the one hand, and upon the rapid estimation of delivery and cost for the customer orders on the other hand. Expeditious processing of a specific order requires the rearrangement of production resources and the schedule, which results in increased cost. This paper describes a cost estimation method using activity-based costing depending on the schedule change caused by urgent customer orders.