• Title, Summary, Keyword: 직접인건비

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Dental implant bottom-up cost analysis (치과 임플란트 상향식(bottom-up) 원가산정)

  • Kim, Min-Young;Choi, Ha-Na;Shin, Ho-Sung
    • The Journal of Korean Academy of Prosthodontics
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    • v.52 no.1
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    • pp.18-26
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    • 2014
  • Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

활동중심 경영관리를 위한 중소기업 제조원가관리 시스템의 설계

  • 성기범;김승권
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • pp.337-348
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    • 1995
  • 제품의 생산 및 제조원가는 크게 직접재료비, 직접노무비, 제조간접비로 나눌 수가 있다. 본 연구는 제조업의 제품별 제조원가분석을 위하여 실제 중소기업을 대상으로 관계형 데이타베이스(Relational Database)를 구축해 보았으며, 작업자의 작업시간을 시급으로 관리하여 줌으로써 제품별 원가요소 중 직접노무비(인건비)를 여러가지 요목별로 산출해 낼수 있는 활동중심 경영관리(ABM: Activity-Based Management)를 위한 원가관리 시스템의 프로토타입(prototype)을 설계하였다. 본 시스템에서는 각 작업자별 실작업시간에 따라 발생하는 시급을 작업자의 급여테이블과 연계하여 구함으로써 작업자별 작업시간관리가 가능할 뿐만 아니라, 제품별 제조시간 조회를 통해 표준시간과 비교하는 자료로 제공될 수가 있다. 또한, 제조간접비(제조경비)는 월말 제조원가 산정시 사용자로부터 입력받아 그 달에 생산한 모든 제품에 가중치(weight)에 의해 배분해 주는 방식을 이용하였으며, 직접재료 원가(자재비)는 제품별로 데이타베이스를 구추갛여 제조원가에 반영시켰다. 그리고, 시스템에 유연성을 주기 위해 A/S 제품인 경우는 추가 자재비를 입력시킬수 있도록 고려하였으며, 재공품재고(WIP: Work-In-Progress)등의 정보를 제공함으로써 효과적인 시스템 운영이 되도록 설계하였다.

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Development of Computer Based Support Systems for Plant Production (식물생산을 위한 컴퓨터 지원시스템 개발)

  • 호시타케히코
    • Proceedings of the Korean Society for Bio-Environment Control Conference
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    • pp.1-28
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    • 1996
  • 한정된 자재 및 에너지를 유효히 활용하여 고품질의 식물생산을 위해서는 고도의 환경제어와 적절한 관리작업이 필요하다. 이를 실시하기 위해서는 환경계측제어나 식물생육에 항상 주의를 기울일 필요가 있으며 지속적인 주의력과 다수의 요인에 대한 종합적인 판단력이 불가피하다. 이를 위해 인력만으로 이것들을 실시하려고 하면 노력이 못미치어 불완전하게 되며, 또한 생산규모의 확대가 인건비 상승에 직접적으로 연관되어 규모화의 이점을 얻기 힘들다. (중략)

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A Study on Realities of SI Projects in Korea using cases from the Company of "A" (우리나라 SI 프로젝트 실태에 관한 연구 ("A" 사의 사례를 기준으로))

  • 황인수;박종철;최호득;남정호
    • Proceedings of the Korean Information Science Society Conference
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    • pp.450-456
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    • 1999
  • 본 논문은 우리나라의 대표적인 SI 업체인 "A"사가 금년도에 수행한 국내 SI 프로젝트 20여개를 중심으로 조사한 생산성, 결함율, 원가, 납기, 범위, 인력, 외주 등의 데이터를 여러 측면에서 분석하여 그 실상을 제시하고자 하였다. 본 조사를 통하여 명백하게 데이터로 확인된 것은 이미 알려진 바와 같이 직접인건비 정도를 건지는 수준에서 수행되고 있다는 사실이다. 지나치게 낮은 금액 때문에 적정이 50%도 안되는 기간과 공수로 무리한 계획을 세우고, 그 계획을 지키기 위하여 어쩔 수 없이 많은 잔상의 프로젝트를 수행하는 것이 엄연한 우리의 현실이다. 이러한 현상은 비단 "A"사에만 국한된 사례는 결코 아닐 것이다. 정통부가 추진하고 있는 IT관련 정책에도 이의 타개를 위한 중장기 정책과제를 도출하여 추진하고 있는 현실이 이러한 실태를 인정하고 있다는 반증이 될 것이다. 본 연구는 우리나라의 SI 프로젝트 실태를 보다 구조적으로 파헤침으로서 이의 해결을 위한 근본적인 접근의 필요성을 강조하려는데 있다. 접근의 필요성을 강조하려는데 있다.

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Inward Foreign Direct Investment and Working Conditions in Cambodia (캄보디아 외국인직접투자와 노동환경)

  • Lee, Sung-Cheol
    • Journal of the Economic Geographical Society of Korea
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    • v.17 no.4
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    • pp.832-847
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    • 2014
  • The main aim of this paper is to contribute to building some strategic foundations for future Korean foreign investors in Cambodia by investigating trends and institutional changes in inward foreign direct investment and working conditions in Cambodia. Rapid increase in labor costs, and investment incentives centering on high-tech industries in China and Vietnam has led to the relocation of labor-intensive industries into low wage countries since the early 2000. As a result, Cambodia has emerged as a new alternative investment region in which enable to off-set existing locational and institutional advantages, so that it has implicated in changes in Asian economic geographies. In addition, the Cambodian government has operated two labor relations projects - Better Factory Cambodia and Labor Dispute Resolution Project - with ILO to improve the working conditions of foreign investment firms. These projects could provide an insight into constructing strategies for foreign investment, and also imply institutional embeddedness in Cambodia.

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Calculation of Construction Cost Rate to Telecommunications Engineering Service (엔지니어링대가 공사비 요율 산출방법 고찰)

  • Hong, Wan-Pyo;Choi, Kwang-Don
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.10 no.12
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    • pp.2121-2125
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    • 2006
  • This paper shows the calculation system of construction cost rate to telecommunications engineering service that is based on the tenth article of the Engineering Technique Promotion Law. The existing construction cost rate had been calculated using the experiential statistics or quoted the foreign construction cost rates. This paper apply the theoretical method to calculate the construction cost rate instead of the existing method. To calculate it more reasonably, this paper apply the characteristic own of the current construction cost rate. The result of this paper can be introduced to calculate the construction cost rate for the telecommunication engineering service.

기술초대석 - 포스트텐션 공법의 경제성 비교

  • Gang, Do-An;Lee, Seong-Hui
    • 건축구조
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    • v.17 no.3
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    • pp.41-47
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    • 2010
  • 현대산업사회에서는 혁신적인 디자인, 초대형, 장스팬 등 구조엔지니어링이 필요한 다양한 건축물들이 시공되고 있으며, 포스트텐션 공법은 이러한 기술적 요구를 수용하는데 있어 좋은 해결방법의 하나로 적용이 늘어나고 있는 공법이다. 이에 본지에서는 지난호(3월)의 "포스트텐션 공법의 소개"에 이어 경제성을 비교분석하여 포스트텐션 공법적용의 장점을 소개하고자 한다. 경제성 비교에서는 공법에 사용되는 인건비와 재료비 등의 직접비용을 제외한 공기, 유지관리, 해제 등 다양한 요소들이 고려되며, 각 건물의 특성에 따라 달라지므로 명확한 경제성 분석을 하기는 힘들다. 그러므로 본 기사에서는 포스트텐션 공법의 경제성에 영향을 주는 요소들을 분석하고, 각 구조 공법의 상대비용을 비교하여 포스트텐션 공법 적용을 위한 가이드라인을 제공하고자 한다.

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A Comparative Case Study on Taiwanese and Korean Semiconductor Companies' Background and Process of Direct Investment in China: Focused on Investment of Factory Facility (한국과 대만 반도체기업들의 중국내 직접투자 배경과 과정에 대한 비교사례연구: 공장설립 투자를 중심으로)

  • Kwun, Young-Hwa
    • International Area Studies Review
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    • v.20 no.2
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    • pp.85-111
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    • 2016
  • Global semiconductor companies is investing enormous capital worldwide. And direct investment in China is increasing greatly these days, Especially, global semiconductor companies are setting up a factory in China due to expanding market rather than utilizing low labor cost. Therefore, this study is trying to analyze the background and process of direct investment from global Korean and Taiwanese semiconductor companies in China. Firstly, In 1996, Samsung semiconductor established a back end process factory in Suzhou. And in 2014, Samsung semiconductor set up a front and back end factory in Xian. Secondly, In 2006, SK Hynix built a front and back end factory in Wuxi. and SK Hynix set up a back end factory named Hitech semiconductor with Chinese company in 2009. Later in 2015, SK Hynix established a back end factory in Chongqing. Thirdly, In 2004, TSMC started to operate a factory in Shanghai, and in 2018, TSMC is going to establish a factory in Nanjing. Lastly, UMC bought a stock to produce product in Chinese local company named HJT, and at the end of 2016, UMC is going to finish building a factory in Xiamen. As a result, it was proved that most companies hoped to expand the chinese market by setting up a factory in china. In addition, Samsung expected to avoid a risk by setting up a factory in china, and SK Hynix wanted to avoid a countervailing duty by setting up a factory in china. Based on the result of this study, this study indicates some implications for other semiconductor companies which are very helpful for their future foreign direct investment.

Plan of Jewelry Product Application Using Jewelry CAD and RP Equipment (주얼리CAD와 RP 장비를 이용한 주얼리제작 활용방안)

  • Kim, Moon-Bae
    • The Journal of the Korea Contents Association
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    • v.7 no.12
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    • pp.66-73
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    • 2007
  • The Jewelry-relation industry is being placed in the crises which are serious with depression of domestic market, design development and a major force absence also high labor cost charge. The consumers have the value of the price preparation maximum and product differentiation which they want. The Jewelry CAD and RP equipment shorten cost of production enterprise which depended hand-metal work provided for the various design and a rapid new product. But until now, it was necessary to the original work of best condition casting vacuum cycle as difficult with direct casting of synthetic resin from RP equipment. I intend to imply significance about through the CAD and RP equipment application result with it analyses, after jewelry CAD and RP work applicable to direct casting will be possible and able to through the casting vacuum cycle produce the product which is suitable in the original production. Through the this paper jewelry secures a quality improvement of the product and discrimination characteristic being various competitive power of design and provide a new base in product production.

Large orchard apple classification system (대형 과수원 사과 분류 시스템)

  • Kim, Weol-Youg;Shin, Seung Seung-Jung
    • The Journal of the Convergence on Culture Technology
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    • v.4 no.4
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    • pp.393-399
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    • 2018
  • The development of unmanned AI continues, and the development of AI unmanned is aimed at more efficiently, accurately, and speedily the work that has been resolved by manpower such as industry, welfare, and manpower. AI unmanned technology is evolving in various places, and it is time to switch to unmanned systems from many industries and factories. We take this into consideration, and use the Deep Learning technology, which is one of the core technologies of artificial intelligence (AI), not the manpower but the fruits that pour the rails at once in a large orchard. We want to study the unmanned fruit sorting machine that can be operated under manager's supervision without dividing the fruit by type and grade and dividing by country of origin and grade. This unmanned automated classification system aims to reduce the labor cost by minimizing the manpower and to improve the