대규모 국방획득사업의 성공측도는 사업 일정과 비용을 효과적으로 관라하여 작전요구성능을 만족하는 것이며，사업의 효과적 일정 및 비용 관리를 위하여 사업성과관리체계(EVMS，eartned value management system)가 도입되었다. 사업성과관리체계(EVMS)는 실비용(AC, actual cost)의 신뢰성을 확보하기 위하여 기업의 경영정보시스템(MIS, management information system)으로부터 원가정보블 제공받도록 발전하였으며，사업성과관리체계의 축적된 실비용 정보를 원가정산시 훨용하고자 하는 연구가 진행되었다. 그러나 기업의 경영정보시스템내 원가정보의 강제적 제출은 영업비밀에 속하는 지적재산권 분쟁의 소지가 있다. 본 논문은 사엽성과관리체계와 원가정산 사스템 통합에 영향을 미치는 요인들을 지적재산권음 고려하여 분석하였다.

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Prevention costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -.

To protect information resources, many organizations including private corporate and government employ integrated information security systems which provide the functions of intrusion detection, firewall, and virus vaccine. In order to develop a reliable

연구용원자로 해체비용은 해체대상물에 대한 특성 및 제원에 맞게 해체작업을 분류하고 구성요소를 설정하여 단위비용인자를 바탕으로 한 공학적 비용 산정 방법으로 해체비용을 산정한다. 연구용원자로에 대한 해체비용은 크게 인건비, 장비 및 재료비로 구성이 되는데 해체작업에 소요되는 인건비는 해체대상물에 소요되는 작업시간을 바탕으로 계산을 한다. 본 논문에서는 연구용원자로 해체비용 산정 시 인건비 계산에 필요한 단위비용인자 및 작업 난이도 인자를 산출하였다.

A construction project is a designed product made up of labors, materials, and installations in the project positioned on the ground and may include the underground and ground section, and the section in water or on the water surface. It is a civil, industrial, transport, agricultural and rural development, infrastructure, or some other. A key phase in the life cycle of these construction projects is the implementation when building products are made directly with workers, equipment, materials, and managers. If there is a lack of management experience, information, and problem-solving solutions to tackle the risks faced by contractors, especially foreign ones, will fail in controlling the project’s cost. This study was conducted with investigations, discussions, and evaluation of the factors that lead to cost overruns in the construction projects of international contractors in Vietnam. The principal component analysis (PCA) showed that those factors that influence cost overruns these construction projects fall into five general groups, including factors related to (i) the owners, (ii) the foreign contractors, (iii) the subcontractors and suppliers, (iv) state management, and (v) the project itself. Besides, the study proposes solutions to limit cost overruns in construction projects and improve the profitability of international contractors in Vietnam.