• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2009년도 하계학술발표대회 논문집
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• pp.1197-1202
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• 2009

Cost allocation on cogeneration is a methodology dividing the input of common cost to electricity cost and heat cost. In the cost allocation methodology of the electricity and heat on a cogeneration, there are energy method, work method, proportional method, benefit distribution method, reversible work method, various exergetic methods, and so on. In previous study, various cost allocation methodologies have been applied and analyzed on a gas-turbine cogeneration producing the 33.1 MW of electricity and the 32.2 Gcal/h of heat, a steam-turbine cogeneration producing the 22.2 MW of electricity and the 44.3 Gcal/h of heat, and combined-cycle cogeneration producing the 314.1 MW of electricity and the 279.4 Gcal/h of heat. In this study, we integrately analyze the results of previous studies and examine the generality and rationality each methodology. Additionally, a new point of view on the values of alternative electricity efficiency and alternative heat efficiency in the previous methodologies was proposed. As the integrated result, we conclude that reversible work method of various common cost allocation methodologies is most rational.

• 한국콘텐츠학회논문지
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• 제14권11호
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• pp.102-110
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• 2014

본 연구는 공연여건의 성장에 걸 맞는 투자시스템으로의 변화를 모색하는 데 있다. 특히, 제작사들이 원하는 장기공연이나 오픈런 방식으로 공연여건이 조성되고 있는 상황에서 연장공연 여부를 신속히 판단할 수 있고, 제작자와 투자자 양자가 만족할 수 있는 미국식 예산수립 방식으로의 변화모색이 필요한 시점이다. 이에 구체적으로 3가지 방안을 제시하였다. 첫째, 연장공연이나 재공연 여부를 보다 정확히 판단하기 위해서는 현재와 같이 평균비용(Average Cost)을 산출하여 평균수입과 비교하기보다는 미국과 같이 한계비용(Marginal Cost)을 산출해서 비교해야 할 것이다. 둘째, 수익배분에 대한 불합리성을 극복하기 위해서는 현재와 같이 총제작비를 투자모수로 삼기보다는 미국과 같이 총제작비에서 운영비용(Operating Cost)을 제외한 프로덕션비용(Production Cost)만을 투자모수로 삼아야한다. 셋째, 앞서 언급한 한계비용의 산출과 프로덕션비용의 산출을 위해서는 미국 지출예산(Expense Budget)의 이원화 작성법의 국내 적용이 필요하겠다.

• Asian-Australasian Journal of Animal Sciences
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• 제6권4호
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• pp.591-595
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• 1993

A trial involving 200 day-old 288 Shaver chicks in a randomized experimental design tested the effects of using diets based on local feed materials (LF). Commercial imported counterpart feeds (CF) served as control diets. Birds were raised from 0-6 w on Chick Starter feed, from 7-17 w on Pullet Developer feed and from 18 to 72 w on Layer feed. The results obtained indicated that there were no significant differences in the performance of birds fed LF and CF diets during the Chick Starter and Pullet Developer phases. During the Laying phase, there were also no differences in laying percentage, (66 vs 65) and in egg size (62 vs 63 g) between LF and CF diets. Feed cost was lower on LF diet had a better egg yolk colour score, (4 vs 1) than those fed on CF diet. Feed cost was lower on LF than CF diets and the feed cost for producing eggs was approximately 50 percent lower on LF compared to CF (P$ 0.06 vs P$ 0.12). It was concluded that the use of locally available feed resources produces comparable performance to that obtained using commercial imported feeds. Secondly, using local materials markedly reduces feed cost and cost of producing eggs.

• 산업경영시스템학회지
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• 제35권4호
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• pp.110-117
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• 2012

The demand for facility used in producing multi-products is changed dynamically for discrete and finite time periods. The excess or the shortage for facility is occurred according to difference of the facility capacity size and demand for facility through given time periods. The shortage facility is met through the outsourcing production. The excess facility cost is considered for the periods that the facility capacity is greater than the demand for the facility, and the outsourcing production cost is considered for the periods that the demand for facility is greater than the facility capacity. This paper addresses to determine the facility capacity size, outsourcing production products and amount that minimizes the sum of the facility capacity cost, the excess facility cost and the outsourcing production cost. The characteristics of the optimal solution are analyzed, and an algorithm applying them is developed. A numerical example is shown to explain the problem.

• 설비공학논문집
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• 제18권12호
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• pp.992-998
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• 2006

This study is to optimize design parameters for waste heat recovery boiler with water tube and three drum. The design optimization considered here is to find the most economic dimension of the boiler considered which results in a minimum cost in producing a unit amount of steam per given period of operation. For this purpose, optimize design have to determine what are the main parameters of affecting the total cost of producing a unit amount of steam which is comprised of manufacturing cost of the boiler, operating cost of the fan etc.

• 한국경영과학회지
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• 제27권1호
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• pp.19-32
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• 2002

This paper examines the effect of the producer-supplier quality contract parameters and the magnitude of the quality related variables on the quality of the final products. Our analysis focuses on the parties' equilibrium behavior In a quality game environment where the supplier should choose among the two production technologies, one requiring high cost but producing high quality Parts and the other requiring low cost but producing low quality parts and where the producer should decide whether to do the inspection of the parts. The game framework is employed to depict the potential conflicts existing between the Producer and the supplier because the Producer can not observe the supplier's choice and each party wants the other to bear the cost of producing high quality products. In our model, we specifically consider the competitive situation where the producer competes with a firm producing the same product. We employ the market share attraction model to Incorporate the competitive situation and completely characterize the equilibrium by using the Nash equilibrium concept for the game solution. Our results show that the equilibrium depends on the contract terms and the magnitude of the quality related variables. Compared to the non-competitive situation, the probability of producer's Inspection and the probability of supplier's choosing the high quality technology increases in a competitive situation. This is true even when the competitor's quality is lower than the producer's lowest. As a result, the quality of the final product increases In a competitive situation. And as the failure cost borne by the supplier increases, the probability of choosing the high quality technology Increases and the probability of inspection decreases. The net effect of this results in the decrease of the final product quality.

• 경영과정보연구
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• 제22권
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• 한국가금학회지
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• 제8권1호
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• pp.31-36
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• 1981

This study was conducted to investigate how much total feed cost can be curtailed by the application of linear programming compared with the conventional hand calculating method in determining the feed formula in feed mill. Data were collected from a feed mill producing 19 different kinds of feed and having capacity of producing 5,000 tons of feed a month. According to the results of analysis, the least-cost feed formulation by linear programming showed a decrease of 4,793,172 won monthly in total feed cost as compared with the conventional hand calculating method. But, to confirm the results of this study, it is necessary to conduct further emperical studies.

• 산업공학
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• 제2권2호
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• pp.25-32
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• 1989

We study the joint cost allocation based on the book profit producing power of the output through the A-S price mechanism. We show what part of the A-S book profit is allocated to the joint cost and what part is allocated to the variable total book profit of the short-run book profit function. Also we compare some other classical joint cost allocation methods with this A-S price method.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2003년도 학술대회지
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• pp.120-125
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• 2003

기획단계에서의 예상 공사비 추정은 사업성 자체를 판단하는 중요한 자료로써 활용된다. 그러므로 사업주는 보다 정확한 금액자료의 산출을 기대하는데 이를 위해서 세계적으로 Cost 전문가들의 많은 연구검토가 있어 왔으나 아직 국내의 적산사는 주로 물량산출 및 상세 견적업무에만 매달려 있는 실정이다. 본 논문은 요소별/기능 부위별 비용의 분석을 통한 Database를 활용하여 개산견적의 결과물을 보다 정확하게 만든 사례의 소개를 통해 국내 개산견적 실무에 일조하고자 한다.