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A Study on the Analysis of Quality Cost in the Man-Machine System (제조산업에서의 인간-기계시스템과 관연된 품질비용분석에 관한 연구)

  • 김형준
    • Journal of the Society of Korea Industrial and Systems Engineering
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    • v.18 no.34
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    • pp.155-159
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    • 1995
  • For the relationship between conformance cost and the individual elements of non-conformance, an analysis was made of the relationship between inspection cost and training cost and scrap cost. As a result it was explained that there was all a positive correlation between training cost and scrap cost, and between inspection cost and scrap cost. Like this, training and inspection cost and scrap cost have a positive correlation. Judging from the fact that the coefficient of inspection cost is lower than that of training cost in the comparison of the coefficient of each cost, it can be analyzed that the change in scrap cost is influenced by the change in training cost more greatly than the change in inspection cost. If doing so, it can be interpreted that scrap cost and rework cost do not still decrease in spite of increasing in education and training cost and prevention cost. This result may represent the problem as to whether education and training cost is effectively expended for prevention activity. Accordingly, to cope with this situation, it is thought that scrap cost should be cut by establishing the effective prevention measure for causing the increase of scrap cost.

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A study on evaluation of information retrieval system (정보검색(情報檢索)시스템의 평가(評価)에 관한 연구(硏究))

  • Park, In-Ung
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.5 no.1
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    • pp.85-105
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    • 1981
  • Information is an essential factor leading the rapid progress which is one of the distinguished characteristics in modem society. As more information is required and as more is supplied by individuals, governmental units, businesses, and educational institutions, the greater will be the requirement for efficient methods of communication. One possibility for improving the information dissemination process is to use computers. The capabilities of such machine are beginning to be used in the process of Information storage, retrieval and dissemination. An important problems, that must be carefully examined is whether one technique for information retrieval is better for worse than another. This paper examines problem of how to evaluate an information retrieval system. One specific approach is a cost accounting model for use in studying how to minimize the cost of operating a mechanized retrieval system. Through the use of cost analysis, the model provides a method for comparative evaluation between systems. The general cost accounting model of the literature retrieval system being designed by this study are given below. 1. The total cost accounting model of the literature retrieval system. The total cost of the literature retrieval system = (the cost per unit of user time X the amount of user time) + ( the cost per unit of system time X the amount of system time) 2. System cost accounting model system cost = (the pre-search system cost per unit of time X time) + (the search system cost per unit of time X time) + (the post search system cost per unit of time X time) 1) Pre-search system cost per unit of time = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 2) Search system cost per unit of time = comparison cost + document representation cost. 3) Post-search system cost per unit of time. = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 3. User cost accounting model Total user cost = [pre-search user cost per unit of time X (time + additional time) ] + [search user cost per unit of time X (time + additional time) ] + [post-search user cost per unit of time X (time + additional time) ].

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A Comparison of EOQ and OMMIP in which Inventory Cost is due to Holding Cost as a Fraction of Unit Cost (재고유지 비율을 고려한 EOQ와 OMMIP 비교)

  • Oh, Sae-Kyung;Kim, Dong-Ki;Choi, Jin-Yeong
    • Journal of the Society of Korea Industrial and Systems Engineering
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    • v.31 no.2
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    • pp.43-50
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    • 2008
  • In this paper we suggest the methods that compute the total inventory cost based on EOQ and the total inventory cost based on OMMIP. The total inventory cost consists of purchasing cost, ordering cost, inventory holding cost, stockout cost and so on. This papers also proposes the method that decides optimum order quantity as the order amount to minimize the total inventory cost with comparison of EOQ total inventory cost and OMMIP total inventory cost according to inventory holding cost as a fraction of unit cost.

The Cost Saving Method on Each Building Phase by Analyzing the Cost Structure (비용구조분석에 의한 건축단계별 공사비용 절감방법)

  • Park, Keun-Joon
    • Journal of the Korea Institute of Building Construction
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    • v.5 no.1
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    • pp.97-103
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    • 2005
  • Building costs means capital costs which include cost of land, costs of acquiring and preparing the site, construction costs, professional fees, furnishings, cost of financing the project. and cost of management required to run and maintenance the building for use. There are several phases that determine the building costs : design phase, construction phase, and operation & maintenance phase. So, the cost of work could be set against the examining the full range of complexities that a building program might contain. To solve this problem, it needs to compute building cost systematically. This is still in the development stage, awaiting the organization of rational cost data base. The method of cost saving by cost control could be constituted by detailed knowledge of building costs for all possible combinations of components and subsystems that can be assembled into integration model of cost factor on each phase of project development. The model of cost saving in each building phase is available for procedures of cost control of building systems.

Cost Analysis of Nursing Services in the Delivery Room Using Activity-Based Costing (활동기준원가시스템을 이용한 분만실 간호활동 및 원가 분석)

  • Kim, In-Sook;Kang, Kyeong-Hwa;Lee, Hae-Jong;Kim, Mi-Jung;Kang, Su-Jin;Joo, Young-Mi
    • Journal of Korean Academy of Nursing Administration
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    • v.8 no.1
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    • pp.17-29
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    • 2002
  • The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

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Cost and Benefit Analysis for Safety Management Cost by FMEA/HAZOP at Governor Station (가스 공급기지에서 FMEA/HAZOP에 의한 안전관리 비용-편익분석)

  • 장서일;이헌창;조지훈;오신규;김태옥
    • Journal of the Korea Safety Management and Science
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    • v.3 no.4
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    • pp.1-9
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    • 2001
  • Cost-benefit analysis was investigated to propose the analysis method of the effect of investment and the optimum investment level of safety management cost for preventing gas accident in the B governor station. From five classifications of safety management costs consisting of cost items with similar characters and potential accident costs calculated by risk assessments(FMEA/HAZOP), we found that the order of the benefit(the reduction cost of the potential accident cost) was the instrument increase and repair cost > the safety checking and inspection cost > the labor and training cost > the safety equipment and corresponding cost > the research and development cost. As the benefit was increased with increasing the investment cost, the effect of investment was increased with decreasing the Investment cost. As a result, the optimum safety management cost was estimated and the investment level was analyzed by the model of optimum investment level.

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Development and Application of the Spare-parts Cost Estimating Relationships (수리부속비 비용추정식 개발과 활용방안)

  • Ryu, Min-Kyu;Lee, Yong-Bok;Kang, Sung-Jin
    • Journal of the Korea Institute of Military Science and Technology
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    • v.13 no.4
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    • pp.601-611
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    • 2010
  • Currently, a life cycle cost estimates(LCCE) is the most important factor in weapon system acquisition process. However, operation and maintenance(O&M) cost related studies are insufficient from the previous literature survey. O&M cost consists of various cost factors such a man power, maintenance and direct & indirect support costs. We have known that spare-parts cost is a key factor in the O&M cost. In this paper, we developed the spare-parts cost estimating relationships(CERs) of fixed-wing aircraft and armored vehicle weapon systems which include 4 historical cost drivers ; system acquisition cost, deterioration rate, localization rate, mission characteristic. Furthermore, we proposed the application methodologies that O&M cost estimating, total life cycle cost estimating and determination of the economic life using the spare-parts CERs.

Methodology and Application of Avoided Cost Calculation for Natural Gas and District Heating DSM programs (천연가스.지역난방 수요관리 투자사업의 회피비용 산정기법 개발 및 적용)

  • Choi, Bong-Ha;Park, Sang-Yong;Lee, Deok-Ki;Park, Soo-Uk
    • IE interfaces
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    • v.20 no.3
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    • pp.353-362
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    • 2007
  • This paper proposed the calculation method of the avoided cost for natural gas and district heating DSM programs. And the proposed method is applied to real DSM programs. The avoided cost for natural gas consists of commodity avoided cost, supply equipment avoided cost, storage equipment avoided cost, and electric power avoided cost. In case of the district heating, avoided cost consists of heat generation equipment avoided cost, heat energy avoided cost, environment avoided cost, and electric power avoided cost. This method can be used to evaluate the benefit of DSM programs quantitatively in cost. Therefore, this method can contribute to make the cost-effectiveness evaluation system and to operate the DSM programs for natural gas and district heating effectively.

A Study on Quality Cost Structure for Aerospace Industries (항공기 산업의 품질비용 구조에 관한 연구)

  • Kim, Bong-Kyuen;Park, Young-Sun;Byun, Jai-Hyun
    • Journal of the Korean Society for Quality Management
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    • v.33 no.2
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    • pp.87-99
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    • 2005
  • Quality cost system is a key element of an organization's quality program. In this paper we suggest a quality cost evaluation system for aerospace industries considering the aircraft development and manufacturing processes. To reduce the cost of poor quality, we present an extended quality cost concept and detailed quality cost categories. The extended quality cost includes prevention cost, appraisal cost, failure cost, and the cost hidden in the processes. The evaluation of this extended quality cost will be helpful in identifying critical quality issues in aerospace industries.

Influence of Cost Management Perception and Attitude on Cost Management Behavior among Hospital Employees (병원종사자의 원가인식 및 태도가 원가관리행동에 미치는 영향)

  • Kwon, Min;Ji, Jae-Hoon
    • The Korean Journal of Health Service Management
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    • v.5 no.1
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    • pp.87-99
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    • 2011
  • The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.