프리캐스트 콘크리트 복합화공법의 경제성 분석에 관한 연구

유대호,이한복,안재철,강병희 대한건축학회지회연합회 2006 대한건축학회지회연합회 학술발표대회논문집 Vol.2 No.1

In this study, we select a site adopting real composite precast concrete method. Estimating real construction cost and imaginary cost appling reinforced concrete method in the site, we compare the costs. Through using high intensity concrete and prestressed concrete, amount of concrete is reduced more than 50% but there isn`t big gap in material cost. In the main construction cost of composite precast concrete method, the material cost with production cost and transportation cost are in that, joints and topping concrete are account for 90%. But in case of reinforced concrete, labor cost spent at concrete steel bar and form is account for 30%. In the cost of attached, compared with composite precast concrete method, the reinforced concrete method taken in big portion by temporary work and scaffolding is twice as much as composite precast concrete method in construction cost. Therefore, economic efficiency is excellent reducing 11% total cost of composite precast concrete method from the reinforced concrete method.

연구논문: 우리나라 특1급 호텔기업의 원가,관리회계실무 현황 및 개선방향

허춘 ( Hun Chun ),김용 ( Yong Kim ) 대한관광경영학회 2011 觀光硏究 Vol.26 No.5

본 연구는 전국에 소재하는 특1급 호텔기업의 원가·관리회계실무 현황을 파악하고, 향후 개선되어야 할 방향을 제시하고자 한다. 본 연구의 분석결과를 요약하면서 다음과 같다. 첫째, 우리나라의 24개 특1급 관광호텔기업 중 원가관리를 전담하는 부서가 있는 호텔기업은 1개뿐이었으며, 그나마 원가·관리회계 전문 인력이 아예 없거나 부족한 실정이었다. 그러나 최고경영자는 원가·관리회계시스템의 중요성과 유용성 및 원가관리의 필요성을 충분히 인식하고 있었다. 둘째, 객실부문의 총원가 구성비율은 식음료부문의 구성비율과 차이가 있었다. 셋째, 호텔기업에서 미배분간접비용 및 에너지비용 등의 회계처리가 개개의 호텔기업별로 상이하였다. 따라서 제조간접원가 배분기준이 호텔에 따라 약간씩 다르게 적용되고 있었지만, 부문에 있어서는 객실부문과 식음료부문 모두 매출액과 직접노무비를 배분기준으로 가장 많이 사용하고 있었다. 넷째, 대부분의 호텔기업들이 표준원가계산시스템을 사용하고 있었다. 다섯째, 대부분의 호텔기업들이 혁신적인 원가·관리회계기법인 활동기준원가계산(ABC)이나 균형잡힌 성과측정치(BSC)를 적용하고 있지 않았다. The purpose of this study is to examine the cost·managerial accounting system of super deluxe class hotels in Korea. Findings studied from a sample of 24 super deluxe class hotels are as follows. First, many hotels do not have execlusive specialist and the department of cost,managerial accounting. However, the executive managements are fully aware of the importance and usefulness of cost,managerial accounting system and the need of the cost management. Second, the composition ratio of the cost of guestroom area is different from that of food & beverage area. Third, the allocation base of the MFG overhead cost for guestroom area & food & beverage area is a usually used sales and direct labor cost. Fourth, most sample hotels have been using standard costing. Fifth, all of the sample hotels have not introduced activity based costing and balanced scorecard for innovative cost ·managerial accounting technique. The improvement of this study will be as follows. First, executive managements of hotels have to apply cost·managerial accounting information more extensive for a reasonable decision making. Second, korea hotel industry has to hire any specialist and set up exclusive department to provide the useful cost·managerial accounting information. Third, hotel is a kind of business to provide diverse guestrooms and foods. For this business, it`ll be so reasonable to apply job order costing. Furthermore, we can estimate product & service cost very correctly after introducing activity based costing.

Evaluation of the Reliability of Distribution Power Systems Considering Composite Customer Interruption Cost

Choi Sang-Bong,Nam Kee-Young,Kim Dae-Kyeong,Jeong Seong-Hwan,Lee Jae-Duk,Ryoo Hee-Suk The Korean Institute of Electrical Engineers 2005 KIEE International Transactions on Power Engineeri Vol.a5 No.3

As the power industry moves towards open competition, there has been a call for methodology to evaluate power system reliability by using composite interruption cost. This paper presents algorithms to evaluate the interruption cost of distribution power systems by taking into consideration the failure source and the composite customer interruption cost. From the consumer's standpoint, the composite customer interruption cost is considered as the most valuable index to estimate the reliability of a power distribution system. This paper presents new algorithms that consider the load by customer type and failure probability by distribution facilities while calculating the amount of unserved energy by customer type. Finally, evaluation results of unserved energy and system interruption cost based on composite customer interruption cost are shown in detail.

Evaluation of the Interruption Cost of Distribution Power Systems Considering the Failure Source and the Composite Customer Interruption Cost

Park, Sang-Bong,Nam, Kee-Young,Kim, Dae-Kyeong,Jeong, Seong-Hwan The Korean Institute of Electrical Engineers 2003 KIEE International Transactions on Power Engineeri Vol.a3 No.3

As the power industry moves towards open competition, there has been a call for methodology to evaluate power system reliability by using composite interruption cost. This paper presents algorithms to evaluate the interruption cost of distribution power systems by taking into consideration the failure source and the composite customer interruption cost. From the consumer's standpoint, the composite customer interruption cost is considered as the most valuable index to estimate the reliability of a power distribution system. This paper presents new algorithms that take into account the load by customer type and failure probability by distribution facilities while calculating the amount of unserved energy by customer type. Finally, evaluation results of unserved energy and system interruption cost based on composite customer interruption cost are shown in detail.

Tensile properties and cost-property efficiency analyses of expanded polystyrene/chopped glass fiber/epoxy novel composite

Hasan Serin,Şafak Yıldızhan 대한기계학회 2021 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.35 No.1

This study presents the tensile properties and cost-property efficiency analyses of a novel composite material type composed of expanded polystyrene as filler, chopped glass fibers as reinforcement agent and epoxy resin as matrix material. Composite specimens were fabricated via expanded polystyrene beads with two different densities, two different length of chopped glass fibers and three levels of fiber/filler weight ratios. Specimens were subjected to tensile tests and cost property analyses were carried out. Experimental studies revealed that novel composite specimens had significantly low density and high specific modulus. Costproperty efficiency analyses revealed that the novel composite is relatively highly efficient material and could be utilized instead of its more expensive counterparts such as conventional plastics or laminated composites especially for non-load bearing applications.

Blending of waste biomass for cost-effective chitosan-based biosorbents for removal of reactive dye from aqueous solution

Sok Kim 대한환경공학회 2022 Environmental Engineering Research Vol.27 No.6

Chitosan (CS) is an attractive natural and biodegradable cationic adsorbent material for treatment of anionic pollutants. For chitosan-based sorbents to be practicable, their price should be low. This study aims at cost reduction of chitosan-based sorbent through making of composite chitosan beads with industrial fermentation waste biomass of Escherichia coli. The maximum biomass content for maintaining stable composite bead structure was approximately 70.4% (w/w). The adsorption properties of the bacterial biomass-chitosan composite beads (BCCB) were evaluated using an anionic dye material, Reactive Yellow 2 (RY 2). At pH 4, the maximum uptake of BCCB was 679.13±23.76 mg/g, whereas those of pristine CS bead (CSB) and raw E. coli biomass were 934.71±50.97 mg/g and 200.77±4.51 mg/g, respectively. However, considering bound amount of RY2 to CS molecules in the CS-based beads, the BCCB showed the 2.1 times higher dye sorption capacity of CS than that of the CS in the CSB. In addition, the cost of RY2 treatment process using BCCB is expected to be shortened by 58% compared to CSB. Therefore, this study suggests that compositing CS with biomass waste can be a practical way to design cost-effective adsorbents.

Challenges in Carbon/Carbon Composites Technologies

T.L. Dhami,O.P. Bahl 한국탄소학회 2005 Carbon Letters Vol.6 No.3

Carbon/Carbon Composites due to their far superior thermo-mechanical properties are used in a number of demanding applications. However, the material still is used only in specific high tech applications with few exceptions in general industrial applications. The material is extremely expensive and the major challenge is to reduce its cost. Various innovative processing routes are outlined to reduce the cost of processing.

Challenges in Carbon/Carbon Composites Technologies

Dhami, T.L.,Bahl, O.P. Korean Carbon Society 2005 Carbon Letters Vol.6 No.3

Carbon/Carbon Composites due to their far superior thermo-mechanical properties are used in a number of demanding applications. However, the material still is used only in specific high tech applications with few exceptions in general industrial applications. The material is extremely expensive and the major challenge is to reduce its cost. Various innovative processing routes are outlined to reduce the cost of processing.

Optimal Parametric Design of Fuel Cell Hybrid Electric Vehicles by Balancing Composite Motion Optimization

Thinh Huynh,Anh Tuan Pham,Jaehong Lee,Hung Nguyen-Xuan 한국정밀공학회 2024 International Journal of Precision Engineering and Vol.11 No.1

Fuel cell hybrid electric vehicles (FCHEVs) have been recognized as a promising solution for green and sustainable transportation. Unfortunately, the low performance and high operational cost make current FCHEVs less attractive than their alternatives. In this paper, we address a new contribution to the optimal design for the FCHEV components’ parameters in order to enhance their performance and reduce their operating cost. We consider a passenger FCHEV and propose a parametric design method for its polymer electrolyte membrane fuel cell system, lithium-ion battery, electric motor and differential unit by the balancing composite motion optimization (BCMO) algorithm. The FCHEV model can be used to analyze the influence of the parameters of each of the aforementioned components. The desired performance, the hydrogen consumption, the efficiency of the fuel cell system, and the lifespan of the power sources are all taken into account through a single cost function. The optimization procedure is introduced, where the fuel cell maximal net power, battery capacity and maximal power capacity, motor maximal power, and powertrain gear ratio are optimally designed. Finally, comparative studies are conducted and validate the effectiveness of the proposed method.

Carbon Fibers with Low Cost and Uniform Disordered Structure Derived from Lignin/Polyacrylonitrile Composite Precursors

Le Song,Qin Ouyang,Xianwen Huang,Hongbo Ma,Peng Chen,Lanping Shen,Xuan Wang 한국섬유공학회 2021 Fibers and polymers Vol.22 No.1

Lignin/polyacrylonitrile (PAN) composite precursors and PAN precursors were prepared by wet spinning and thenconverted into carbon fibers together under different carbonization temperatures. The microscopic morphology, mechanicalproperties and microstructure of the carbon fibers were studied. All the carbon fibers had dense structure without any visiblemacrovoids. Carbon fibers with tensile strength of 2.1 GPa and tensile modulus of 224 GPa were obtained from the lignin/PAN composite precursor by carbonizing at 1200 oC. Interestingly, the lignin/PAN-based carbon fibers had a unique uniformdisordered carbon structure. They were expected to be applied in the fields of electrothermal conversion and thermalinsulation, besides composites.