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盧淳熙 서울市立大學校 1983 論文集 Vol.17 No.-
Total cost represents lowest aggregate expense needed to produce each level of output. Fixed cost is the total expense that goes on even when a zero output is produced. It is often called overhead cost and usually includes contractual commitments for rental, maintenance, depreciation, overhead salaries etc. It is a sunk cost that is quite unaffected by any variation in quantity of production. Variable cost represents all items of total cost except the fixed cost such as raw materials, wages, fuel, etc. Always, by definition, total cost consists of the fixed cost and variable cost. It is important to stress that the full compitive minimum costs that have to be just covered by normal price include more than accountants usually include in costs. Economists include a normal return to management services, as determined compititively in all industries; and a normal return to capital, as determined compititively everywhere by industries of equal riskness. In the above sence we may say that normal profits are included in costs and that excess-profits are competed aways by entry of new firms ; and abnormal losses are eliminated by the exit of firms in the long run. The return to a factor of production is important regardless of how it happens to be owned. To the economists, the retrns that go to factors of production owned by the firm itself are important. In contrast with wages that are explicitly paid to outside labor, we defined the concept of implicit wages as the return to the labor provided by the firm itself; and similarly, implicit rent and interest would be the returns to the land and capital provided by the firm itself rather than hired from outside owners. Through miscalculation, you may fail to receive your implicit wages in short run; on the other hand, you may in the short run be getting more than the needed implicit return, the difference being a transient profit that has not yet been competed away.
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朴斗泰,盧淳熙 서울市立大學校 1982 論文集 Vol.16 No.-
Cost control has one purpose directed toward three primary ends, one of which is immediate, and the other two, in the future. The purpose of cost control is to obtain knowledge and information of construction economics. The three primary ends of cost control are: 1. to plan, manage, and control the original job (immediate); 2. to plan, manage, and control other jobs (future); 3. to make estimates of the costs of other projects (future). The last of the three objectives of cost control probably is best understood, because it is the logical answer to the inevitable question. From where does an estimator get the cost data to prepare an estimate? There is only one source of valid data for estimating, and that is past jobs, preferably past jobs estimated by the estimator nimself or by his colleagues and performed by the construction company for which he is estimating. Failing that, an estimator nay seek guidance from the past experience of others publicshed in handbooks. The process of cost control system that this study recommend is as follows: (see Figure 2-1). Starting with the estimating arrow, the first thing that happens is the quantity survey, which is indicated by the circle lying outside the large circle. All the smaller circles represent programs in its system. The outer circle stands for quantity surveying. The next circle (2) represents the program for pricing the quantities. This program gives, as its output, the final estimate. For cost estimating it is necessary to use stored data on specifications and costs. These data come from the program (1) preceding the circle for cost estimating. This circle is called “cost data file”and represents the progeams for updating the standard specifications and standard costs. In the planning arrow there are four different programs. The first (3), called “activity schedule”represents a techniques for getting production rates and costs for activities in the network diagram. The next two circles (4 and 5) represent programs for budgeting and preparation of bill of materials. Finally, the contrtol arrow consists of five different programs. The first (6) is a program for a reorganization of the estimate so that it will fit into the system used for cost control. The second program (7) is for changes in the budget. The third circle (8) represents the program for preparing periodic reports on the project. And, finally, the last program (9) is for preparing a cost analysis. On the basis of this last report the standard costs and standard production rates are updated and entered into the stored register (1) with these data. And so the circle is closed.
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盧淳熙,李義澤 서울市立大學校 1985 論文集 Vol.19 No.2
Lease financing involves the acquisition of the economic use of an asset through contractual commitment to make periodic lease payment to lessor who owns the asset. Because of this contractual obligation, leasing is a method of financing similar to borrowing. Several cash-flow methods were analyzed for evaluating lease financing in relation to debt financing. The decision to lease or borrow can be made on the basis of which alternative has the lowest present value of cash outflows or the lowest after-tax internal rate of return. Because the latter does not require a discount rate, it is preferred to the former. Another method of analysis, BHW calls for the separation of differences in explicit financing costs from differences in taxes, with the two methods of financing compared according to their present values. The foundation for the growth in leasing was shown to be differences in the protection afforded the lessor and the lender in the event bankrupcy and differences in ability of companies, financial institutions, and individuals to take advantage of the tax benefit associated with owning an asset. The impact of both of these factors varies over time with changes in perceived default risk, and bankrupcy costs. The ability to take advantage of the tax benefit is more important. Firms that pay low taxes may be able to reap significant economic benefit from lease as opposed to debt financing. By leasing an asset from a lessor that pays substancial taxes, the firm is able to realize part of the tax benefits associated with the investment tax credit and accelerated depreciation through lease payments that are lower than would otherwise be the case.
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