Most of the Korea's small and medium sized firms have been subcontracted in mechanical and electronics industries. It is focused on packing subcontracting in an electronics industry which exports products to its foreign plants at non-mass jobbing production. This study suggests a estimation method of the subcontracting cost in packing work, considering work omission rate, ware in process, lot size, learning effect, and MARR.

Abstract
 1. 서론
 2. 표준시간 산출 제안
  2.1 작업 생략율
  2.2 자재 납기 지연율
  2.3 Lot 크기와 부품 종류 증가에 따른 보정
 3. 임가공비 산출 제안
  3.1 최저필수수익률(MARR: minimum attractive rate of return)
 4. 임가공비 계산 Process와 제안식
 5. 사례연구
  5.1 표준시간의 계산
  5.2 임가공비 계산
  5.3 사례비교
 6. 결론 및 향후과제
 참고문헌

• 조진형(금오공과대학교 산업시스템공학과)
• 이세재(금오공과대학교 산업시스템공학과)
• 엄광용
• 박철(금오공과대학교 산업시스템공학과)