Most of the Korea's small and medium sized firms have been subcontracted in mechanical and electronics industries. In Electronics industries, there is subcontracting in case of suppling numerous parts in non-mass jobbing production which is agreeable to production plans. To estimate processing cost of job-subcontracting which breaks irrationality, we make optimum processing cost yielding method which is changed easily by job analysis and job alteration.

Abstract
 1. 서론
 2. 도급의 개념 및 형태
 3. 임가공비 산출 Process
 4. 사례연구
 5. 결론 및 향후과제
 참고문헌

• 조진형(금오공과대학교 산업시스템공학과) | Cho, Jin Hyung
• 이세재(금오공과대학교 산업시스템공학과) | Lee, Sae Jae
• 박철(금오공과대학교 산업시스템공학과) | Park, chul
• 백진영(금오공과대학교 산업시스템공학과) | Baek, Jin young