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.

This study aimed to evaluate the perceived exertion and satisfaction in opening and closing SUV tailgates and explain them with the mechanical force. The study measured the mechanical open and close force for 42 SUV tailgates and evaluated perceived exertion and satisfaction of opening and closing with 100 male participants from 20’s to 50’s. The regression models of perceived exertion and satisfaction showed that small initial closing and opening force, difference between initial and maximum closing force and difference between initial and auto-fall angle have positive effect. The results of the study will be helpful to design and test mechanical open and close structure of SUV tailgates.