Cost allocation studies on the rational allocation method for the common cost of the joint products or services that provide different benefits to each economic entity under the constraints of the efficiency and fairness. Cooperative game theory is often used for cost allocation and studies on a fair and efficient allocation of the utility if some feasible utility for a whole or subset of the players in a game is given. This study shows a variety of cooperative game theory approaches and discusses the pros and cons of each approach.

Recently in Construction field, It has been the big issues to produce an Eco-friendly Construction material and to solve problems about the First grade–Aggregates’ supply&demand. While the Eco-friendly Construction materials which are refurbished and reproduced from construction wastes and industrial by-products have a great deal of effectiveness such as cost or CO2 emission reduction, there is an additional logistical cost due to go through with some processes for recycle such as Intermediary treatments or management and collection of materials. Furthermore, Demand of the First grade-Aggregates is rising and spreading all over the nation for the improvement of Road driving performance, But there is also an additional logistical cost for supply&demand due to the cost of transport growth by sites of construction. In this study, the process and methodology of the new material supply and demand route routings using the Arc Gis Program and the calculation of the available distance through economic analysis are presented. After examining the cost status of construction materials and logistics costs by examining the literature review and related industry, economic feasibility was obtained by comparing the price of general construction materials with the total cost of comparable materials and logistics costs. After an economic analysis, ArcGis3.0 was used to visualize the materials’ supply&demand route and As a result, We can observe the economically secured route from the construction materials’ production plant to where the domestic transportable route and nodes mapped. Throughout the study, the pre-groundwork for an efficient use of the construction materials is able to be prepared and It will be helpful to invigorate supply&demand. In addition to the economic analysis in the future, If the real-time traffic information (traffic volume, speed, environment, etc.) and the performance (structure, functionality, etc.) of each construction materials are reflected, It will be possible to build a decision system for selecting construction materials which meet consumers’ various needs.

Now days, customer’s health awareness is of extreme significance. Food can become contaminated at any point during production, preparation and distribution. Therefore, it is of key importance for the perishable food supply chain to monitor the food quality and safety. Traceability system offers complete food information and therefore, it guarantees food quality and safety. The current study postulates a low cost IoT-based traceability system that utilized RFID and smartphone-based sensors. The RFID handheld reader based on smartphone is utilized to track and trace the product. In addition the smartphone-based sensor is used to measure temperature, humidity, and location during storage and transportation. The proposed system was verified for kimchi supply chain in Korea, and revealed significant benefits to managers as well as customers by providing the real-time product information, location as well as complete temperature and humidity history. The results displayed that compared to the traditional methods, the proposed system is capable of tracking products as well as processing an immense input of data efficiently and effectively.

Recently, Korean companies have become more interested in overseas market, and semi-finished goods have become more and more active. In addition, most of Korean companies are in the form of Complete Knock Down, which is produced in low-wage countries in accordance with glottalization. As a result of the logistics movement between countries, there are many controversies such as tax problems and transfer of added value. Therefore, most companies set Transfer Price with the support of external organizations. In this paper, we propose a practical method for the proper transfer price setting using the cost-plus pricing method.

본 연구는 BIM 도입 효과를 극대화할 수 있는 현장 적용성 확보에 중점을 둔 철근콘크리트 골조공사의 BIM 견적모델 작성과 BIM기반 견적 업무 프로세스를 표준화한 가이드라인을 제시하는 것을 목적으로 한다. 이를 위하여 기존 지침 및 가이드라인의 BIM 견적모델 작성 범위 및 방식을 고찰하고, 철근콘크리트공사 수량산출·견적 지침 및 기준을 분석하며, 기존 견 적 방식과 BIM기반 견적 방식에 대해 비교분석한다. 이를 통하여 BIM기반 견적 업무의 표준 프로세스를 수립하고, 콘크리 트/거푸집/철근 견적모델의 작성 및 수량산출 기준을 도출하며, 철근콘크리트공사 BIM기반 수량산출 및 견적 업무의 성과 물 목록 및 양식을 제시한다. 본 연구를 통해 작성된 BIM 견적 가이드라인은 BIM기반의 새로운 기술환경에 대한 진입장벽 을 낮추고, 견적의 정확성 극대화를 통한 원가절감을 실현하며, BIM 업무와 건설산업의 생산성과 부가가치를 증대시켜, 궁 극적으로 건설사업 전 생애주기에서 생산되는 정보를 통합 관리할 수 있는 기반을 구축하고 BIM 생태계를 조성하는데 기여 할 것으로 기대한다.

In the defense acquisition, a company’s goal is to maximize profits, and the government’s goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

PURPOSES : So far, aged cement concrete pavement on express highways has been rehabilitated mainly with asphalt concrete inlay. However, potholes were the major problem, and they shortened the life of the inlay mainly owing to the poor drainage of water once it infiltrated the interface of the concrete and asphalt. The purpose of this study is to compare the performance and economic efficiency of asphalt overlay and inlayMETHODS: Overlay and inlay were compared through accelerated pavement testing, and a life-cycle cost analysis was conducted in this study using the CA4PRS program.RESULTS and CONCLUSIONS : It was found from accelerated pavement testing that the overlay exhibited reflective crack resistance that was more than twice as effective as that of inlay. The total cost (construction cost + user cost) within the analysis period (20 years) of the overlay was 37% lower than that of the inlay.

Ceramic membranes can be applied under extreme operating conditions such as low pH, high pressure and high temperature. In particular SiC has excellent mechanical properties and also has excellent properties related to membrane performance. However, high processing temperature increases cost of SiC products and thus limit’s its use. In this study oxidation bonding technique was used to fabricate cost-effective SiC microfiltration membrane at low temperature. The oxidation behavior at different thermal treatments was related with pore morphology and ultimately the membrane permeability. We have found that the membrane made by coating of oxidation bonded SiC layer over clay-bonded SiC support, sintered at 1000-1100°C could make a defect-free microfiltration membrane with pure water permeability above 700 LMH per bar. The membrane has narrow pore size distribution with average pore size about 0.1 μm.

우리나라 중소기업은 후진국 및 개발도상국의 저가공세와 원자재 가격인상, 환율의 변동과 같은 대외적문제와 임금인상, 물가인상, 금리 및 주가의 불안정과 같은 대내적 문제로 어려움을 격고 있다. 이러한 상황에서 비교적 단기간에 경쟁력을 확보하여 치열한 국내외적 기업환경에서 살아남기 위한 최선의 방안은 원가 절감이라 할 수 있다. 대부분 중소기업의 경우 사전원가관리의 장점을 알고 있음에도 활용하지 않는 원인 중 가장 큰 부분이 전문 인력의 부족과 투자의 어려움이라고 할 수 있다. 따라서 전문성이 부족한 인력도 활용할 수 있고, 원가 정보의 축적이 가능하며, 저비용으로 도입할 수 있는 사전원가관리 툴의 필요성이 있기 때문에 연구를 통해 Active Cost Table System을 개발하였다.

In the painting process of automotive factory, color changeover cost is incurred every time the color of vehicle is changed. To solve this problem, automotive company usually uses storage space such as Selectivity Banks(SB) or Car Rescheduling Storage and carries out sequence planning so that vehicles of the same color are consecutive, which is called Car Resequencing Problem (CRP). So far, research works for CRP has focused on algorithms finding optimal or approximated optimal solutions under the condition that the number of vehicles is fixed in SB. However, these results cannot be directly applied to the actual automotive paint shops since they have continuous flows of cars into SB to be handled in a day. Therefore, in this paper, we propose an efficient cyclic scheduling method that starts the painting process using the result of Accelerated Dynamic Programming (ADP) and then reapplies the ADP to the vehicles in SB for renewing the painting schedule whenever a certain number of vehicles is painted, represented as a threshold. To show the effectiveness of the proposed method, we performed a numerical experiment by designing system configurations, based onthe actual vehicle painting process, and proposed a good threshold that can reduce overall color changeover cost.

최근에 와서 해양연구활동은 국가적 영토관리개념을 넘어 전지구적인 연구영역으로 급속히 확장되고 있다. 이와 같은 연구 추세는 기후, 자원, 환경과 영토관리 등 해양을 대상으로 하는 연구스펙트럼이 급격하게 확대되고 있다는 것을 의미하며, 이에 따른 해 양연구인프라 또한 대형화되고 정밀화되는 것이 불가피하다. 그러나 한편으로는 이와같은 연구인프라는 운용과 관리 측면에서 소요되 는 비용부담이 크고 국가재정 의존도가 높기 때문에 효율성을 고려한 국가전략적 차원의 대응방안 마련이 필요하다. 본 연구에서는 국 내기관간 또는 국가간 해양연구의 기본인프라인 연구·조사선 공동활용체계를 구축하여 시행하고 있는 주요 선행국의 운용체계 형태와 특성을 분석하고 연구조사선을 보유하고 있는 국내 주요 기관을 중심으로 공동활용 운영체계 유형과 각 유형별 효율성을 비교·분석하 였다. 주요 선행국의 운영형태와 국내 여건을 고려하였을 때, 구현 가능한 국내 공동활용 운영체계는 공동활용위원회(유형 1), 민간기 업 위탁(유형 2), 정부출연기관내 기관출자(유형 3)과 위탁집행형(유형 4)로 요약될 수 있다. 현재의 운영체계와 4가지 유형의 운영체계 에 대한 비용-편익 분석 결과, 유형 1, 2, 3과 4의 효과성 비율은 각각 9.17, 5.82, 11.2와 -1.72%로 나타남에 따라 유형 1(공동활용위원회 운영체계)가 소요비용측면에서 가장 효율적인 대안인 것으로 나타났으며, 편익적 측면에서는 유형 3(정부출연기관내 기관출자)의 기관 출자 방식 운영체계가 가장 효과적인 것으로 해석되었다.

With the matters of climate change, energy security and resource depletion, a growing pressure exists to search for replacements for fossil fuels. Among various sustainable energy sources, hydrogen is thought of as a clean energy, and thus efficient hydrogen storage is a major issue. In order to realize efficient and safe hydrogen storage, various porous materials are being explored as solid-states materials for hydrogen storage. For those purposes, it is a prerequisite to characterize a material’s textural properties to evaluate its hydrogen storage performance. In general, the textural properties of porous materials are analyzed by the Brunauer-Emmett-Teller (BET) measurement using nitrogen gas as a probe molecule. However, nitrogen BET analysis is sometimes not suitable for materials possessing small pores and surfaces with high curvatures like MOFs because the nitrogen molecule may sometimes be too large to reach the entire porous framework, resulting in an erroneous value. Hence, a smaller probe molecule for BET measurements (such as hydrogen) may be required. In this study, we describe a cost-effective novel cryostat for BET measurement that can reach temperatures below the liquefaction of hydrogen gas. Temperature and cold volume of the cryostat are corrected, and all measurements are validated using a commercial device. In this way, direct observation of the hydrogen adsorption properties is possible, which can translate directly into the determination of textural properties.

The main goal of the Green Building Council is to create a prosperous and sustainable future through cost control and energy saving. Some positive measures have been adopted by the Green Building Council to take the construction industry in order to promote sustainable cost control of the construction of a number of architectural practices. In order to reduce the consumption of fossil fuels in the future, sustainable development in the system of education in the construction of large-scale implementation. Green buildings are designed to reduce operating costs to reduce energy consumption, but some of the artical on green buildings consume more energy than non green buildings. In this paper, the construction cost and the construction period of the data is from the specific area of the 30 green building and 30 non green education construction. Statistical tests are used to determine whether there is a clear difference between the construction cost and the construction period. Test results show that the cost and duration of the green building are significantly higher than those of the non green building. The findings are helpful to further research on the life cycle of the building.

Among the information technology and automation that have rapidly developed in the manufacturing industries recently, tens of thousands of quality variables are estimated and categorized in database every day. The former existing statistical methods, or variable selection and interpretation by experts, place limits on proper judgment. Accordingly, various data mining methods, including decision tree analysis, have been developed in recent years. Cart and C5.0 are representative algorithms for decision tree analysis, but these algorithms have limits in defining the tolerance of continuous explanatory variables. Also, target variables are restricted by the information that indicates only the quality of the products like the rate of defective products. Therefore it is essential to develop an algorithm that improves upon Cart and C5.0 and allows access to new quality information such as loss cost. In this study, a new algorithm was developed not only to find the major variables which minimize the target variable, loss cost, but also to overcome the limits of Cart and C5.0. The new algorithm is one that defines tolerance of variables systematically by adopting 3 categories of the continuous explanatory variables. The characteristics of larger-the-better was presumed in the environment of programming R to compare the performance among the new algorithm and existing ones, and 10 simulations were performed with 1,000 data sets for each variable. The performance of the new algorithm was verified through a mean test of loss cost. As a result of the verification show, the new algorithm found that the tolerance of continuous explanatory variables lowered loss cost more than existing ones in the larger is better characteristics. In a conclusion, the new algorithm could be used to find the tolerance of continuous explanatory variables to minimize the loss in the process taking into account the loss cost of the products.1)

국가연구개발사업 규모가 매년 증가함에 따라 이에 대한 간접비 금액도 증가하 고 있다. 간접비는 연구개발사업의 효율적인 추진에 필요하기 때문에 이에 대한 관심도 높아 지고 있다. 현재 국가 연구개발과제의 실제 간접비율이 고시비율보다 현저하게 낮다는 주장 들이 있다. 하지만 이러한 실제 간접비율의 계산에 고시된 간접비율을 적용하지 않는 간접비 예외사업이 포함되어 낮게 나타난 것으로 파악되고 있다. 그런데 간접비 예외사업은 고시간 접비율의 적용이 곤란한 사업적 특성을 가지고 있는 사업에 한정하여야 하는데, 이에 대한 검토가 미흡한 실정이다. 따라서 간접비 고시비율 예외 적용사업의 타당성을 검토하고, 당해 사업에서 간접비 발생 원인을 탐색하여 적정한 간접비 지급기준을 설정할 필요가 있다. 본 연구에서는 현행 국가연구개발사업의 간접비 고시비율 예외사업을 조사하고, 정률 예외사업의 원가동인을 탐색하여 적정한 간접비 지급기준을 설정함으로써 합리적인 사업관리 방안을 모색하고자 하였다. 원가동인을 탐색하기 위하여 우선 정률예외사업에 대한 특성과 비목구조를 분석하였다. 분석 결과, 4개의 정률예외사업별로 각각 비목 구성의 고유한 특성이 도출되었다. 기반구축사업에서는 연구장비재료비의 비중이 50%로서 가장 높게 나타났으 며, 인력양성사업에서는 학생인건비의 비중이 43%로 가장 높게 나타났다. 국제공동예산사업 에서는 국제활동비를 식별할 수 없었으나, 연구장비재료비의 비중이 50%로 가장 높으며, 연구활동비가 31%의 비중을 차지하고 있었다. 하지만 평가조정사업은 내부인건비(37%), 연구 과제추진비(21%), 연구활동비(19%) 순으로 나타나고 있으며, 기관별로 큰 차이가 없어서 예 외적용사업이 아닌 일반사업으로 분류하는 것이 타당한 것으로 판단되었다. 본 연구에서는 이러한 각 사업별로 비목 구성비율의 특성에 따른 원가동인을 고려하여 조 정간접비율을 산정하는 식을 마련하였다. 이를 통해 다음과 같이 우리나라 정률예외사업에 적용될 고시 간접비율 설정방안 세 가지를 제시하였다. 1) 사업 특성별로 거액 비목은 간접 비율 계산에서 제외하고 고시비율 적용한다. 2) 정률예외사업을 분리하여 별도의 고정간접비율 적용한다. 3) 고시사업과 통합하되 특정 거액 비목은 제한을 설정하여 고시비율 적용한다. 본 연구는 국가연구개발 정률예외사업에 대하여 처음으로 원가구조를 분석하고, 합리적인 간접비 설정방안을 제시하였다는 데에 그 의의가 있다. 간접비는 직접비와 함께 국가연구개 발사업을 효과적으로 수행하는 데에 기여한다. 따라서 본 연구에서 제시된 간접비 고시비율 예외적용 기준안을 통해 국가연구개발사업을 수행하는 연구기관에 실소요 간접비를 지원함으로써 연구개발사업의 효율적 추진을 도모할 것으로 기대된다.

현재의 역삼투막 담수화는 전체 담수화 시장의 60%정도를 점유하고 있으며, 향후 2020년에는 70%까지 증가할 것으로 예상되고 있다. 역삼투막 공정의 Cost는 전처리 공정, 멤브레인 배치, 원수 및 최종 생산수의 요구수질 조건 등에 따라 다르므로, 설계에서 운영에 소요되는 모든 비용 구성을 이해하는 것이 중요하다. 대부분 전력비와 시설투자 비용에 80% 이상이며, 운영/유지보수에 20% 정도 차지한다. 당사에서는 역삼투막 전력비저감 및 고효율 전처리 개발과 운영/유지비용을 줄이기 위한 기술개발을 하고 있다. 또한 탈황 폐수처리를 위한 증발 무방류(Zero Liquid Discharge) 공정에 역삼투막(RO) 또는 정삼투막(FO) 공정을 결합하여 증발기의 용량을 줄여 열/전기에너지를 저감하는 공정 연구와 저염분 처리를 위한 전기화학 탈염 공정(CDI) 연구 개발을 수행하고 있다.

To replace methyl bromide (MeBr) due to its ozone depletion properties and the life-threatening to related worker as well as fumigators, ethyl formate (EF) fumigation on exported and imported fruits and vegetables has been developed by QIA in Korea since 2005. The benefits of using ethyl formate (EF) fumigant is considered as the safest practice among the commercially available chemical alternatives. The issues was that the cylinderized EF with carbon doxide (CO2) is not enough to extend their applications in terms of fumigation cost. We have developed the cost-effective liquid EF applications with nitrogen gas and demonstrated in quarantine trials (10m3) on imported bananas. We showed the new 35 gm-3 of EF applications with inert gas (nitrogen), were completely control all stage of citrus mealybug (Planoccous citri) for 4hr fumigation at 13°C. These applications meet the quarantine guidelines and protocols in terms of efficacies to target pest and safety concern as well as satisfactions of consumers showing no damages to imported bananas. Extensively, this cost effective EF technology could be acceptable to other fruit and vegetable commodities to reduce the fumigation costs and green house gas (CO2).

This study is intended to evaluate a risk of overseas construction companies. To achieve this, a survey was empirically carried out to overseas construction site experts. The results were as follows. The relative importance of parent factors showed that‘social culture’(0.157) was the highest, followed by ‘institutional regulation’(0.150),‘environment’(0.145),‘productivity’ (0.142),‘economic finance’(0.137),‘market condition’(0.136) and‘political policy’(0.133). As for the above-mentioned findings, the most important risk factor in overseas construction was social culture of entry countries, followed by construction-related legal system. All construction companies, contractors and design companies said that social culture was the most important parent factor, varying from construction industry. And they said that workforce availability was also the most important in the importance of sub-factors, followed by conflict due to the differences in lifestyle. Consequently, it is important to manage risk for socio-cultural factors in overseas construction, risk for double workforce, and risk for the differences in thinking or lifestyle by the participation of multinational workforce.

For the asset management of a water pipe network, it would be necessary to understand the extent of the maintenance cost required for the water pipe network for the future. This study would develop a method to draw the optimum cost required for the maintenance of the water pipe network in waterworks facilities to maintain the aim revenue water ratio and to achieve the target revenue water ratio, considering the water service providers’ waterworks condition and revenue water ratio comprehensively. This study conducted a survey with 96 water service providers as of the early 2015 and developed models to estimate the optimum maintenance cost of the water pipe network, considering the characteristics of the water service providers. Since the correlation coefficient of all the developed models was higher than 0.95, it turned out that it had significant reliability, which was statistically significant. As a result of applying the developed models to the actual water service providers, it was drawn that increasing revenue water ratio to more than a certain level can reduce the maintenance cost of the water pipe network by a great deal. In other words, it is judged that it would be the most efficient to secure the reliability of waterworks management by increasing the short-term revenue water ratio to more than a certain level and gradually increase the revenue water ratio from the long-term perspective. It is expected that the proposed methodology proposed in this study and the results of the study will be used as a basic research for planning the maintenance of water pipe network or establishing a plan for waterworks facilities asset management.