The global trend is the application of heat-treated omission materials to reduce the manufacturing cost of automobile steering parts. Attempts have been made to apply heat-treated omission materials in domestic, but they are delayed due to concerns over rising cold forging process costs. For quantitative prediction of cold forging process cost, fatigue properties of forging die materials were evaluated. Based on this, the die life and cost were predicted quantitatively, and the manufacturing cost reduction of automobile steering parts using heat-treated material was found to be about 11%. Also, various methods to improve die life were additionally presented.

포항시의 재이용시설은 시설용량 100천m3/일로 전처리시설(UF), RO 여과시설, 폐수처리시설로 구성되어 있다. 총운영비(20년)는 181,992백만원(09년)으로 전력비 35.9%, 막 교체비 22.2%, 대수선비 14.1%, 약품비 13.7%, 인건비/제경비 8.5%, 경상수선비 3.6%, 보험료 2.0%로 구성되며, 지난 3년 동안 운영비 집행현황은 전력비 42.4%, 약품비 14.6%를 차지하였다. 원가관리 방향은 전력비 절감(전력 거래시장 참여, 전기요금 단가 차이를 이용한 부하 변동 운전, ESS 도입 및 운영)과 UF/RO 막 관리(세정력을 극대화하는 약품 및 세정, 내오염성 및 염제거 성능이 탁월한 RO 막의 선정)등을 설정, 실행하고 있다.

Recently, Korean companies have become more interested in overseas market, and semi-finished goods have become more and more active. In addition, most of Korean companies are in the form of Complete Knock Down, which is produced in low-wage countries in accordance with glottalization. As a result of the logistics movement between countries, there are many controversies such as tax problems and transfer of added value. Therefore, most companies set Transfer Price with the support of external organizations. In this paper, we propose a practical method for the proper transfer price setting using the cost-plus pricing method.

In the defense acquisition, a company’s goal is to maximize profits, and the government’s goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

우리나라 중소기업은 후진국 및 개발도상국의 저가공세와 원자재 가격인상, 환율의 변동과 같은 대외적문제와 임금인상, 물가인상, 금리 및 주가의 불안정과 같은 대내적 문제로 어려움을 격고 있다. 이러한 상황에서 비교적 단기간에 경쟁력을 확보하여 치열한 국내외적 기업환경에서 살아남기 위한 최선의 방안은 원가 절감이라 할 수 있다. 대부분 중소기업의 경우 사전원가관리의 장점을 알고 있음에도 활용하지 않는 원인 중 가장 큰 부분이 전문 인력의 부족과 투자의 어려움이라고 할 수 있다. 따라서 전문성이 부족한 인력도 활용할 수 있고, 원가 정보의 축적이 가능하며, 저비용으로 도입할 수 있는 사전원가관리 툴의 필요성이 있기 때문에 연구를 통해 Active Cost Table System을 개발하였다.

국가연구개발사업 규모가 매년 증가함에 따라 이에 대한 간접비 금액도 증가하 고 있다. 간접비는 연구개발사업의 효율적인 추진에 필요하기 때문에 이에 대한 관심도 높아 지고 있다. 현재 국가 연구개발과제의 실제 간접비율이 고시비율보다 현저하게 낮다는 주장 들이 있다. 하지만 이러한 실제 간접비율의 계산에 고시된 간접비율을 적용하지 않는 간접비 예외사업이 포함되어 낮게 나타난 것으로 파악되고 있다. 그런데 간접비 예외사업은 고시간 접비율의 적용이 곤란한 사업적 특성을 가지고 있는 사업에 한정하여야 하는데, 이에 대한 검토가 미흡한 실정이다. 따라서 간접비 고시비율 예외 적용사업의 타당성을 검토하고, 당해 사업에서 간접비 발생 원인을 탐색하여 적정한 간접비 지급기준을 설정할 필요가 있다. 본 연구에서는 현행 국가연구개발사업의 간접비 고시비율 예외사업을 조사하고, 정률 예외사업의 원가동인을 탐색하여 적정한 간접비 지급기준을 설정함으로써 합리적인 사업관리 방안을 모색하고자 하였다. 원가동인을 탐색하기 위하여 우선 정률예외사업에 대한 특성과 비목구조를 분석하였다. 분석 결과, 4개의 정률예외사업별로 각각 비목 구성의 고유한 특성이 도출되었다. 기반구축사업에서는 연구장비재료비의 비중이 50%로서 가장 높게 나타났으 며, 인력양성사업에서는 학생인건비의 비중이 43%로 가장 높게 나타났다. 국제공동예산사업 에서는 국제활동비를 식별할 수 없었으나, 연구장비재료비의 비중이 50%로 가장 높으며, 연구활동비가 31%의 비중을 차지하고 있었다. 하지만 평가조정사업은 내부인건비(37%), 연구 과제추진비(21%), 연구활동비(19%) 순으로 나타나고 있으며, 기관별로 큰 차이가 없어서 예 외적용사업이 아닌 일반사업으로 분류하는 것이 타당한 것으로 판단되었다. 본 연구에서는 이러한 각 사업별로 비목 구성비율의 특성에 따른 원가동인을 고려하여 조 정간접비율을 산정하는 식을 마련하였다. 이를 통해 다음과 같이 우리나라 정률예외사업에 적용될 고시 간접비율 설정방안 세 가지를 제시하였다. 1) 사업 특성별로 거액 비목은 간접 비율 계산에서 제외하고 고시비율 적용한다. 2) 정률예외사업을 분리하여 별도의 고정간접비율 적용한다. 3) 고시사업과 통합하되 특정 거액 비목은 제한을 설정하여 고시비율 적용한다. 본 연구는 국가연구개발 정률예외사업에 대하여 처음으로 원가구조를 분석하고, 합리적인 간접비 설정방안을 제시하였다는 데에 그 의의가 있다. 간접비는 직접비와 함께 국가연구개 발사업을 효과적으로 수행하는 데에 기여한다. 따라서 본 연구에서 제시된 간접비 고시비율 예외적용 기준안을 통해 국가연구개발사업을 수행하는 연구기관에 실소요 간접비를 지원함으로써 연구개발사업의 효율적 추진을 도모할 것으로 기대된다.

This study is intended to evaluate a risk of overseas construction companies. To achieve this, a survey was empirically carried out to overseas construction site experts. The results were as follows. The relative importance of parent factors showed that‘social culture’(0.157) was the highest, followed by ‘institutional regulation’(0.150),‘environment’(0.145),‘productivity’ (0.142),‘economic finance’(0.137),‘market condition’(0.136) and‘political policy’(0.133). As for the above-mentioned findings, the most important risk factor in overseas construction was social culture of entry countries, followed by construction-related legal system. All construction companies, contractors and design companies said that social culture was the most important parent factor, varying from construction industry. And they said that workforce availability was also the most important in the importance of sub-factors, followed by conflict due to the differences in lifestyle. Consequently, it is important to manage risk for socio-cultural factors in overseas construction, risk for double workforce, and risk for the differences in thinking or lifestyle by the participation of multinational workforce.

This study is investigated the process of calculating the support service cost for the oversea plants which are rapidly increasing from domestic automobile companies and removing the corresponding value from the cost of the domestic production products. In order to calculate the service cost for oversea support cost, survey methods was used among various options and The rate of contribution to individual work was obtained through revision works. We conclude that about 25% of the indirect processing costs of domestic production products should be eliminated and replaced with the cost of overseas support services.

Price quotations for SOR / RFQ from OEM clients is a very important process in the automotive parts industry. However, OEM clients are demanding a price quote on short duration but it takes long delivery time due to sales, research and development, purchasing, production and cost management departments role and jobs focused on detail and responsibility. And to provide a reasonable alternative with eliminating the waste of non-value processes is to achieve OEM clients satisfaction through standardized and parallel processing, IT system based on the systems and processes of global benchmark companies.

Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.

IPS(Ideal Production System) is a strategic cost management establishing ideal target cost, innovating cost structure and reduction. However, IPS was commonly used in assembly industry acquiring components and using them to assemble vehicles etc. Applying IPS to steel industry is a new try and not easy because cost elements in flow manufacturing are clustered and obfuscated in a complicated way. This paper proposes ICM (Ideal Cost Management) method adaptive to steel industry. One of the biggest advantages is that ICM could classify and categorize costs in detail according to accounts and manufacturing machines. Based on ICM information, steps of extracting and maximizing ideas are followed effectively. From 2013, ICM was applied successfully to POSCO Pohang Steel Works 38 factories.

Global warming has pressured companies to put a greater emphasis on environment management which allows them to reduce environmental impact and costs of their operations. In Korea, the coal-fired power plants take a large account of electricity generation at 31.7% of the total electricity usage in 2014. Thus, environmental impact of coal-fired power plants is significant. This paper illustrated how to compute environmental impact and costs in electricity generation at a coal-fired power plant using MFCA methodology. Compared to the traditional accounting, an advantage of MFCA is to provide information on electricity generation costs and environmental wastes incurring throughout the production process of electricity. Based on MFCA, the coal-fired power plant was able to reduce production cost of electricity by 52.3%, and environmental wastes by 47.7%. As a result, MFCA seemed to be an effective tool in environmental management for power plants.

병원원가란 병원에서 진료, 수술, 교육 및 연구에 소비된 재화와 용역의 가치를 화 폐액으로 표시한 것으로 원가정보는 원가항목별로 표시되어 관리자와 경영자에게 제 공되어야 한다. 이러한 병원원가는 예산수립, 투자의사 결정 및 성과평가 등 내부 경 영관리를 위한 목적으로 유용한 정보를 제공해야 하고 외부적으로는 적절한 의료수가 결정의 기초자료로 활용될 수 있다. 그러나, 우리나라의 주요 병원에서 운영 중인 ABC 원가계산 방법은 병원원가 계산 의 거의 유일한 원가계산 방법 인정받고 있으며, 효과성이 우수함에도 불구하고 원가 계산 결과에 대한 신뢰성의 저하와 운영비용의 증가 등으로 인하여 활용도가 저조해 지고 경우에 따라서 폐기되는 사례도 발생하고 있다. 따라서 최근 병원에서 발생되는 비용의 구체적 특성과 병원의료 환경이 설비 의존형으로 변화됨에 따라 간접비가 증 가하고 있는 경영환경의 변화를 이해하여, 병원 원가계산 시스템의 발전적인 새로운 방식이 모색되어야 한다. 대안 중의 하나로 대표적인 장치산업의 하나인 통신업에서 사용되는 Building Block Costing 방식에 대한 적용 방식을 소개하고자 한다. Building Block Costing은 감가 상각비로 대표되는 자산관련 간접비와 설비와 시설 운영에 소요되는 인건비, 경비 등 의 비용을 ABC원가계산 방식과는 차별화된 원가계산 방식이다.

This paper carried out design in order to reduce the process of asymmetric pinch yoke, one of the important parts which transfer power to wheels through gearing box in automobile steering system. The purpose of the study is to reduce prime costs and strengthen competitiveness by designing the total 8 processes including the up-setting and forging process of the No. 1 as the forging process the current method of production. The process with die stress analysis by using the finite element method have been carried out through new optimal die design. As this study result, it is expected that die life can be secured as excellent material flow and caused by forming load. A prototype has been produced by basis of the analysis result and the reduction of the process was successful. As the unit price is lower than that of the current process, the competitiveness can be expected.

The purpose of this study is to figure out the impacts of technological innovation and cost management on productivity in small shipping industries to come up with developmental implications. To achieve this, a survey was carried out to 150 workers in small shipbuilding industries through April 2 to April 20, 2012. As for findings stated above, technological innovation and cost management in the Korean small shipbuilding industries were key factors that elevate financial and non-financial productivity. In the light of low technological prowess and cost structure of small shipbuilding industries, their productivity can be improved when intensive cost management with production factor technology as know-how is realized through quality management, which product development technology is the top priority as an independent niche strategy. Consequently, the combination of infrastructures in small shipbuilding industries with continuous efforts for cost reduction by the link to the systematized structure can't only secure their independent competitiveness, but raise their productivity.