논문 상세보기
It is important to complete the project within the specified time period and the limited budget in the current rapidly changing business environment. It is difficult to predict the cost of the project in early stage because of the large-scale trend. Budget shortfall due to the failure of cost prediction serves as a higher risk of success. Most previous studies to prevent the risk such as budget shortfall have investigated the direct costs. However, research on the overhead costs are insufficient in terms of both quality and quantity. Direct costs are easily computed for each basis of calculation. But overhead costs that include indirect costs except indirect material cost(IMC) are necessary reasonable and efficient management because they are changed in accordance with the rate of overhead costs. In this paper we introduce an analysis method of overhead costs applied for a Space Launch Vehicle R&D Project.
