This study was conducted to evaluate the menu of a Japanese restaurant in a first class tourism hotel. The calculations used for the menu analysis were conducted using MS Excel 2003. Several previous studies have been conducted to analyze menus. For example, Pavesic used of the weighted contribution margins (WCM) and potential food cost (PFC%) to evaluate menus, while Kasavana & Smith used the mix margin (MM%) and unit contribution margin (CM) to evaluate menus. The menu engineering method focused on the customer's viewpoints, while the Cost/Margin analysis method considered the manager's viewpoints. The menus that need continuous keeping Kasavana & Smith (Star) and Pavesic (Standard) included 'Assorted sashimi with side dishes (big), 'Lunch box special', 'Tempura course', 'Broiled Spanish mackerel and side dishes', 'Shrimp tempura', 'Special sushi', 'Seafood Udong', 'Buckwheat noodles'. The results of this study should increase customer satisfaction and profits at the Japanese Restaurant.

목적 : 현재 환자가 의료기관을 직접 방문하여야 하는 작업치료서비스에 대하여 향후 가정 방문을 통하여 서비스를 제공할 경우 사회적 비용과 편익이 어떻게 변화하는지 분석하고자 시행하였다. 연구방법 : 우선 작업치료 관련 이해 당사자를 환자, 의료기관, 작업치료기관, 정부(보험자)로 구분하였다. 이후 비용자료의 수집을 위하여 환자와 의료기관을 대상으로 설문조사를 실시하였으며, 그 외 분석에 필요한 통계자료를 수집하였다. 비용은 실제 비용자료를 분석하여 적용하는 방법과 지불용의접근 방법을 각각 적용하여 시행하였다. 결과 : 가정작업치료 방식으로 전환하였을 때, 비용과 편익 비율은 비용자료분석 방법에서는 1.29, 지불용의접근 방법에서는 1.18이었다. 의료기관 수익률과 작업치료운영기관의 기타비용에 대하여 민감도 분석을 하였을 때, 비용자료분석 방법 적용에서는 편익증가는 20,830원/건-34,530원/건이었으며, 지불용의접근 방법 적용에서는 13,550원/건-18,790원/건이었다. 한편, 우리나라 뇌졸중 환자의 적어도 20%가 가정작업치료의 대상자라고 가정할 경우 사회적 순편익은 비용자료분석 방법 적용에서는 940,645천원/월, 지불용의접근 방법 적용에서는 583,864천원/월로 분석되었다. 결론 : 현재 환자가 의료기관을 직접 방문하여야 하는 작업치료서비스에 대하여 가정 방문을 통하여 서비스를 제공할 경우 사회적 순편익이 증가한다.

대공간 구조물은 힘의 흐름을 자연스럽게 하고, 휨모멘트의 영향을 가능한 저감 시켜 면내력만으로 외부하중에 저항하는 역학 개념을 기초로, 구조 시스템의 효율성을 극대화시키는 형태저항형 구조이다. 구조물의 경제성 분석은 그 프로젝트의 실행을 결정할 수 있는 중요한 요소이다. 대공간 건설에는 일반 건물에 비해 많은 기술적 고려가 요구된다. 프로젝트의 성공적인 수행을 위해 타당성 검토 단계에서 구조물의 전 생애의 필수적인 요소에 대한 분석이 요구된다. 본 논문에서는 기존 대공간 구조물의 사례를 조사하며, 이를 통해 자료를 수집하고 공사비를 분석하였다. 본 연구는 대공간 구조의 데이터 베이스 구축을 위한 기본적인 데이터 제공을 목적으로 한다.

구조물의 경제성 분석은 그 프로젝트의 실행을 결정할 수 있는 중요한 요소이다. 본 논문에서는 기존에 건설된 철골 트러스 스타디움 구조물의 건설비용 분석을 통하여 대공간구조물의 공사비 비용구조를 분석하였다.

구조물의 경제성 분석은 그 프로젝트의 실행을 결정할 수 있는 중요한 요소이다. 본 논문에서는 대공간구조물의 경제성 분석을 위하여 기존에 건설된 대공간 구조물(제주 월드컵 경기장)의 건설비용을 분석하여 경제성 분석 모델의 구축을 위한 기초 자료를 제공하고자 하였다.

국제해사기구(IMO)는 회원국 정부에 대해 SOLAS, MARPOL, STCW, LL, TONNAGE, COLREG 등 6개 주요 국제협약의 이행수준을 증진시키기 위하여 회원국 감사제도(MAS)를 채택하고 있다. 이 감사제도는 회원국의 요청에 따라 실시하는 자발적인 감사이나 우리나라는 국제신인도 및 해운산업 경쟁력을 제고하기 위하여 수감을 준비하고 있다. 본 연구는 MAS 대상 6개 협약의 이행 현황 분석을 토대로 MAS 수감에 소요되는 비용과 감사 결과의 효과를 계량화하여 동 감사제도 도입의 타당성을 평가하기 위하여 수행되었다. MAS 도입에 따른 비용편익분석 결과 편익/비용 비율이 200 정도로 나타나 투자비용에 비해 편익 효과가 매우 높음을 알 수 있었다.

This study was designed to : (a) analyze the menus of the French restaurant in tourism hotel using the menu analysis techniques of Kasavana & Smith and Pavesic, (b) compare the characteristics of the two analysis techniques. The calculations for the menu analysis were done using the MS 2000 Excel spreadsheet program. The menu mix % and unit contribution margin were used as variables by Kasavana & Smith and weighted contribution margins (WCM) and potential food cost % (PFC%) by Pavesic. In two cases, a four-cell matrix was created and menu items were located in each according they achieved high or low scores with respect to two variables. The items that scored favorably on both variables were rated in the top category (e.g., star, prime) and those that scored below average on both were rated in the lowest category (e.g., dog, problem). While Kasavana & Smith's method focused on customer's viewpoints, Pavesic's method considered the manager's viewpoints. Therefore, it is more likely to be desirable for decision-making on menus if the menu analysis techniques chosen is suited to its purpose.

This study delivers the actual condition of investment for industrial accident prevention based on survey of 526 construction sites. The various research techniques were used such as technical statistic analysis for construction industry, construction and civil engineering works, cost comparison of industrial accident prevention and accident loss. A formula was deduced to calculate accident loss and accident frequency by accident prevention cost through regression analysis.

This study delivers the actual condition of investment for industrial accident prevention based on survey of 526 construction sites. The various research techniques were used such as technical statistic analysis for construction industry, construction and civil engineering works, cost comparison of industrial accident prevention and accident loss. A formula was deduced to calculate accident loss and accident frequency by accident prevention cost through regression analysis.

일반적으로 아스팔트 포장에서 개질재의 효과는 개질 아스팔트 혼합물과 일반 아스팔트 혼합물 사이의 재료 특성 (인장강도, 스티프니스 등)을 단순히 비교함으로써 평가된다. 그러나 개질 아스팔트의 효과를 평가하는데 있어서 이러한 단순 비교는 아스팔트 혼합물의 특성을 제대로 반영하지 못하는 결과를 초래할 수 있다. 따라서 개질 아스팔트 혼합물의 특성을 효과적으로 평가하기 위해서는 아스팔트 혼합물의 주요한 특성들을 종합적으로 반영할 수 있는 합리적인 매개변수가 요구된다. 본 연구에서는 이러한 매개변수로서 최근에 새롭게 개발된 공용성 에 근거한 파괴 기준 (Energy Ratio)을 이용하여 SBS 개질 아스팔트와 Crumb Rubber 개질 아스팔트의 파괴 저항성의 효과를 정량화하고 그에 따른 비용 효과를 비교 분석하였다. 분석 결과, SBS 개질 아스팔트 혼합물의 Energy Ratio가 Crumb Rubber 개질 아스팔트나 일반 아스팔트 혼합물의 Energy Ratio에 비해 두 배 이상 높음을 알 수 있었으며, 그에 따른 SBS 개질재의 비용 절감효과는 최대 24% 정도로 나타났다. 본 연구 결과, Energy Ratio는 개질 아스팔트의 효과를 평가하는데 유용할 뿐만 아니라, 공용성에 근거한 아스팔트 포장의 두께 설계의 파괴 기준으로도 이용 가능함을 확인할 수 있었다.

본 연구에서는 계절별 기후인자를 고려하여 정성적 및 정량적 위험성 평가를 실시하여 사고 시나리오를 설정하였고, 비용-편익분석을 실시하여 사고 시나리오별 안전관리 비의 효율을 분석하였다. 그 결과, 최악의 시나리오는 비정상조업에서 유지보수 오류이었고, 가능성 있는 시나리오는 HAZOP 구간#4에서 발생되는 가스 누출사고이었으며, 각 사고 시나리오에서 전체 안전관리 투자비에 대한 편익/비용은 0.043과 0.13이었다. 이때 각 사고 시나리오에서 비용 효과적인 안전관리 항목을 평가할 수 있었다.

The purposes of this study were to a) find out the operational characteristics of the contract-managed highschool foodservice in Seoul, b) investigate the expected level of meal-price and facilities investment cost perceived by contract-managed highschool foodservice managers c) compare the present level and expected level of meal-price and facilities investment cost. From October 12 to November 13 in 2001, the questionnaires were mailed to 249 high schools which was managed by contract foodservice company with respondent rate 40.2%. Data were analyzed using SPSS Win(10.0) for descriptive analysis and one group paired t-test. The results of this study were as follows ; 1. The student enrollment of highschools run by contract-managed foodservice was 1,243 with 72.6% participation rate of school lunch program. The average meal-price was 2,138 won. The average annual period of school foodservice operation was 156.78 days per year. The average contracting period was about 3 years. 2. The average cost concerned in the facilities investment amounts 169,578,180 won at the initial investment and 25,204,092 won at the repairs and maintenance cost in the course of operation. 3. The present level of meal-price and facilities investment cost were respectively 2,136won/meal and 171,157,336.72 won. And expected level of meal-price and amount of facilities investment cost were 2,418.75 won and 121,353,215.19 won. Comparing the present level with the expected level of the meal- price and facilities investment cost, expected level of meal-price was significantly higher than the present level of meal-price(p<.001) and expected level of facilities investment cost was significantly lower than present level of facilities investment cost(p<.001).

The supply chain not only includes the manufacturer and suppliers, but also transporters, warehouses, retailers, and customers themselves. Within each organization, such as manufacturer, the supply chain includes all functions involved in filling a customer request. these functions include, but are not limited to, new product development, marketing, operation, distribution, finance, and customer service. Lean Supply chain coordination improves if all supplier of chain take actions that together increase total supply chain profits. To design of Modularity by the grouping supplier, the proposed method is to develop the most appropriate production system models in the Supply Chain Management which is necessity of the times and its importance. The objects of this study is development of model and cost analysis to the modular production system in Lean SCM. Introduction of modular production system in Lean SCM is effective in reducing the cost in processing, manufacturing, inventory holding, ordering, etc.

The quantitative evaluation method of the safety management cost was suggested to prevent a gas accident as a major industrial accident. In a gas governor station, process risk assessments such as the fault tree analysis(FTA) and the consequence analysis were performed. Based on process risk assessments, potential accident costs were estimated and the cost-benefit analysis(CBA) was performed. From the cost-benefit analysis for five classification items of safety management cost, the order of the cost/benefit ratio was estimated.

The introduction of coastal vessel traffic services enables vessels in coastal waters to navigate in safety or to get her position with ease and prevents the vessel from becoming cause of casualties. But it needs relatively huge amount of cost to construct and operate and maintain. Thus we must be checked with economical adequacy of the the proposed coastal vessel traffic services by comparing the cost of the construction, operation and maintenance with the expected benefit made by the expected decrease in marine casualties. In previous paper, a proper cost-benefit analysis model for the Korean practice will be suggested. In this Paper, the proposed the cost-benefit analysis model of coastal vessel traffic services was applied to the Koje coastal waters 20mi1es from the top of Maemul-Do and Yokchi-Do. As the result, we confirmed the propriety of the cost-benefit analysis with the application of the proposed model to Koje waters. Also, it is verified that the introduction of coastal vessel traffic services, as proposed, is adequate and economical. The cost-benefit analysis model proposed in this study could be used to investigate the economic Propriety of new aids to navigation and traffic safety facilities in the future.

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.