• The Journal of Korean Academy of Prosthodontics
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• v.51 no.4
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• pp.292-299
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• 2013

Purpose: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. Materials and methods: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. Results: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. Conclusion: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.

• Korean Journal of Construction Engineering and Management
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• v.6 no.4 s.26
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• pp.80-90
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• 2005

Activity durations retain probabilistic and stochastic natures due to diverse factors causing the delay or acceleration of activity completion. These natures make the final project duration to be a random variable. These factors are the major source of financial risk. Extending the Stochastic Project Scheduling Simulation system (SPSS) developed in previous research; this research presents a method to estimate how the final project duration behaves when activity durations change randomly. The final project cost is estimated by considering the fluctuation of indirect cost, which occurs due to the delay or acceleration of activity completion, along with direct cost assigned to an activity. The final project cost is estimated by considering how indirect cost behaves when activity duration change. The method quantifies the amount of contingency to cover the expected delay of project delivery. It is based on the quantitative analysis to obtain the descriptive statistics from the simulation outputs (final project durations). Existing deterministic scheduling method apply an arbitrary figures to the amount of delay contingency with uncertainty. However, the stochastic method developed in this research allows computing the amount of delay contingency with certainty and certain degree of confidence. An example project is used to illustrate the quantitative analysis method using simulation. When the statistical location and shape of probability distribution functions defining activity durations change, how the final project duration and cost behave are ascertained using automated sensitivity analysis method

• Transactions of the Korean Society of Mechanical Engineers
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• v.16 no.12
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• pp.2216-2225
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• 1992

In recent years, machining turns to flexible manufacturing. Industry in machining requires to increase machining productivity and to reduce costs. To adapt this trend it is necessary to optimize machining condition. Even though many researches in this are introduced various way to set the optimal condition, still there are not enough. Therefore this research was done to select the optimal cutting condition for industry, and to develope the computer program to select the optimal cutting condition automatically. Also, this program was applied to many companies, and compare costs per minute. The results of this research will contribute to increase machining productivity of various companies with the automatic selection of optimal cutting condition.

• Journal of Korean Academy of Nursing Administration
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• v.23 no.2
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• pp.139-150
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• 2017

Purpose: The purpose of this study was to identify nursing service costs associated with all health care costs incurred by the institution. Methods: This study was an empirical case study research in which the nursing cost was separated from total medical cost. The nursing cost index was calculated through a cost allocation method after summarizing costs for personnel, raw materials and administration of each department in one public hospital. The 2014 budget plan, published in 'Public Hospitals Alert', was used as data and the data were analyzed using the Microsoft Office EXCEL 2013 program. Results: When comparing total medical costs and nursing costs, the nursing cost were 27.14% of the total medical cost. The nursing cost per nurse per hour was calculated as \29,128 The nursing cost per inpatient per day was calculated as \157,970, and the administration cost per patient was calculated as \133,710. Conclusion: The results of the research present the process of cost allocation of specific cost elements in the hospital and evidence for administrative costs which in the past have been only vaguely formulated. These are the significant implications of this study.

• Korean Journal of Construction Engineering and Management
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• v.6 no.5 s.27
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• pp.157-165
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• 2005

Recently, the term 'Provisional Sum(PS)' has been used in domestic public construction projects especially for civil works. Nevertheless, the guideline for PS has not been clearly stipulated in contract documents or construction-related laws. Due to these ambiguous contract situations, disputes between owners and contractors are surely expected to settle down PS in construction projects. This paper focused on suggesting a guideline to settle down PS in these ambiguous contract situations. The guideline suggested in the paper is expected to be used as a reasonable method to settle down PS avoiding nonproductive disputes about PS in construction projects

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.295-300
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• 2001

Additional costs as well as schedule delay are occurred due to change orders in today's construction projects. Additional costs, overhead calculation methods are of various types. In a foreign country cases, many claims related to the loss of labor productivity quote research statistics data. In domestic cases, the study of the reason why the loss of labor productivity occurs and its effect have not been performed. Therefore, this paper analyzes factors affecting lost productivity and a methodology is presented to estimate the lost productivity.

• Korean Journal of Construction Engineering and Management
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• v.4 no.3 s.15
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• pp.146-152
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• 2003

In the construction project, construction supervisor influences greatly the construction managements such as process management, quality management, safety management, and cost management. Therefore, from the first stage of the project, the managing activities of the supervisor are consistently needed. But the assesment of supervisor's work and cost has not been made enough in the public construction project. And there have been doubts as to whether a supervisor can take a consistent managing activity from the early stage of the project. Accordingly, the works between Korean supervisor and foreign supervisor in their public corporations are analyzed and compared in this paper. And the evaluation is made each of the cost for supervisor and the cost for engineer as a substitute of supervisor in construction project. This study is believed to contribute to improving the supervisor's work and reducing the personnel expenses and construction indirect cost.

• Journal of Labour Economics
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• v.41 no.4
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• pp.31-62
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• 2018

Using matching and difference-in-differences estimation method, this study estimates causal effects of health shocks on employment and income of full-time workers aged 40-55. Acute hospital admissions lower significantly the employment probability and earnings. The changes in employment and earnings persist up to three years after the health shock. The economic impacts of health shocks vary by socioeconomic status and job characteristics among individuals. Irregular workers are more likely to leave their jobs after health shocks than regular workers. Among irregular workers, the probability of leaving labor market after health shock decreases with the size of the firm.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.359-364
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• 2003

The loss of potential opportunity profit which is consisting in the partial markups of the corporation would taking placed in related with the time-delay deeply, has customarily disregarded in contract adjustment under the principles of denial of cost accounting method, declined conjecture in the point of benefits and protection of the law in scope of compensation and the restricted conditions of constant contract. It is being resulted from that the policies of the general principles of accounting standards which is subjected to ask an objective data and evidence, and the denial system as a debt derived from imperfect legal theory applied by current law. Therefore, it is necessitated to find if any irrationality in the positive system is and further to draw an improved reasonable measures to adopt by review of constant system preparing tile reasonableness with the method of suitable quantification devices provided that any time-delay is induced by the party.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.9 no.2
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• pp.57-66
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• 1991

This study aims to study the present situation of our national surveying system, in fields such as professional surveyor system, the surveying industry, the consultancy pricing system. The problems are identified to present an improvement plan for the system. The professional surveyor system was compared to other systems in the Asia Zone and the surveying industry related laws and regulations, were compared with those of foreign countries as well as with the regulations of the architectural industry. The improvements suggested include upgrading of surveying technology and of surveying personnel, increase investment into education and research and development. The government should support in policy upgrading such as providing aids to small scale companies and in distributing the concentrated activities in the capital city to other regional areas. Also the pricing for the surveying activities and consulting activities should he adjusted in fields such as price items, grades of surveyors and overhead costs.