The Korean Air-Force aircraft maintenance depot paints the exterior of various aircraft, including high-tech fighters. Aircraft exterior painting is a maintenance process for long-term life management by preventing damage to the aircraft surface due to corrosion. The de-painting process is essential to ensure the quality of aircraft exterior paints. However, because the Korean Air-Force’s de-painting process is currently done with sanding or Plastic Media Blasting (PMB) method, it is exposed to harmful dust and harmful compounds and consumes a lot of manpower. This study compares the de-painting process currently applied by the ROK Air-Force and the more improved process of the US Air Force, and performs economic analysis for the introduction of advanced equipment. It aims to provide information that can determine the optimal time to introduce new facilities through Cost-Volume-Profit (CVP) analysis. As a result of the analysis, it was confirmed that the sanding method had the most economical efficiency up to 2 units per year, the PMB method from 3 to 21 units, and the laser method from 22 units or more. In addition, in a situation where the amount of de-painting work is expected to increase significantly due to the increase in fighters in future, BEP analysis was conducted on the expansion of the existing PMB method and the introduction of a new laser method. As a result of the analysis, it was confirmed that it is more economical to introduce the laser method when the amount of work exceeds the PMB work capacity(18 units per year). The paper would helpful to improve the productivity and quality of the Korean Air Force Aircraft maintenance depot through timely changes of facilities in the workplace in preparation for expansion.

1. 서 론
2. 이론적 배경
    2.1 항공기 외부 도장 제거 공정
    2.2 비용분석을 위한 일반 사항
3. 비용분석
    3.1 고정비 및 변동비 구분
    3.2 도장 제거공정 비용분석
4. CVP 분석
    4.1 손익분기점
    4.2 시나리오 분석
    4.3 물가상승률을 고려한 손익분기점
5. 결 론
References

• Chang Young Lee(대구가톨릭대학교 경영학과) | 이창용
• Jong Hun Park(대구가톨릭대학교 경영학과) | 박종훈 Corresponding Author