Ultra-high voltage transformer industry has characteristic of small quantity batch production system by other order processing unlike general mass production systems. In this industry, observance of time deadline is very important in market competitive

In rural planning, the cost estimation of project is a key factor for planning. Therefore, development of reliable cost estimation method is essential. Recently, new techniques are suggested for determination of project cost using historical cost data. In this study, a multiple-regression analysis was used to determine the cost of the farm land consolidation. The results demonstrated that multiple regression analysis using historical cost data can be applicable to project cost estimation.