• Title/Summary/Keyword: 비용항목

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A Study on the Efficiency of the Mergers & Acquisition -focus on the Cost analysis- (합병기업의 효율성에 관한 연구 -합병기업의 비용항목 분석-)

  • Chung Bhum-Suk
    • Management & Information Systems Review
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    • v.6
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    • pp.117-135
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    • 2001
  • This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

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Performance Evaluation of Conflict Detection Schemes for Concurrent Temporal Transactions (시간지원 트랜잭션을 위한 충돌 검출 기법의 성능평가)

  • 구경이;하봉욱;김유성
    • Proceedings of the Korean Information Science Society Conference
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    • 1998.10b
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    • pp.220-222
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    • 1998
  • 시간지원 데이터베이스 시스템은 각 데이터 항목에 대해 현재 비젼뿐만 아니라 이력 버전들까지도 관리하기 때문에 시간지원 트랜잭션은 기존 데이터베이스 시스템의 트랜잭션보다 더 많은 데이터 레코드들을 액세스한다. 그러므로, 시간지원 데이터베이스 관리 시스템은 시간지원 트랜젝션들간의 충돌을 최소의 비용으로 검출하면서도 시스템 전체 성능의 저하를 유발하는 거짓 충돌(false conflict)을 검출하지 않고 실제 충돌을 정확하고 효율적으로 검출할 수 있어야 한다. 본 논문에서는 시간지원 데이터베이스 시스템에서 동시적으로 실행되는 시간지원 트랜잭션들간의 효율적인 충돌 검출 기법으로서 2레벨 충돌 검출 기법을 제안하고, 모의 실험을 통하여 기존의 충돌 검출 기법들과 성능을 비교 분석하였다. 실험 분석의 결과로서 제안된 2레벨 충돌 검출 기법은 기존의 검출 기법들보다 동시적으로 실행되는 시간지원 트랜잭션들간의 충돌을 적은 비용으로 정확하게 검출할 수 있는 효율성이 입증되었다.

A Method of Testability Review and Measurement of Requirements Specification (요구명세의 테스트 가능성 검토와 측정 방법)

  • 서광익;최은만
    • Proceedings of the Korean Information Science Society Conference
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    • 2003.10b
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    • pp.334-336
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    • 2003
  • 이 논문에서는 소프트웨어 프로젝트 수행 중에 비용이나 일정 측면에서 비중이 큰 테스트 작업의 위험도를 줄이기 위하여 테스트 가능성 검토 방법과 이를 객관적으로 측정하는 방법을 제시하였다. 막대한 예산이 소요되는 대규모 소프트웨어 프로젝트에서 정확한 ROI(Return of Investment)를 예측하고 테스트 작업에 걸림돌이 될만한 요소들을 파악한다면 소프트웨어 개발 작업이 더욱 효율적인 엔지니어링 작업이 될 것이다. 이 연구에서는 블랙박스 테스트의 기준이 되는 산출물들 중에 먼저 요구명세서의 테스트 가능성에 대한 검토 방법을 제시하였다. 사례연구를 통하여 요구명세서의 어떤 요소들이 테스트가능성을 높이는지 파악하였고 이를 항목으로 만들어 객관적인 측정이 가능하도록 하였다. 연구 결과는 테스트 작업에서 케이스 설계만이 아니라 테스트 실행, 결과의 분석, 결함 위치 발견 및 수정 작업까지도 비용을 줄여주는 효과를 보이고 있다.

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KALIMER의 자본비 분석

  • 문기환;이만기
    • Proceedings of the Korean Nuclear Society Conference
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    • 1996.11b
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    • pp.737-742
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    • 1996
  • 우리나라는 미래의 노형전략 차원에서 한국형액체금속로인 KALIMER의 개발을 추진 중에 있어 이에 대한 자본비를 추정하였다. 자본비의 비용구성 항목은 EEDB 분류기준을 참고하였으며, 특히 원자로 및 핵증기 공급계통, T/G 건물, 원자로 설비, 열수송장치 둥과 같은 주요 비용에 대해서는 KALIMER의 설계치를 반영하여 평가하였다. KALIMER는 Block 당 333MWe로 구성되며, 3개의 Blocks으로 구성되는 1000MWe를 전용량 규모로 고려하고 있다. 그리하여 여기에서는 FC1B(First Commercial Plant with 1 Block), FC3B(First Commercial Plant with 3 Blocks), NOAK1B(Nth-Of-A-Kind Plant with 1 Block), NOAK3B (Nth-Of-A-Kind Plant with 3 Blocks) 등과 같은 4개의 대안을 설정하였다. 분석결과에 의하면 NOAK3B 대안의 평준화자본비는 30.46 mills/kWh로 학습효과와 규모의 경제효과 등에 의해 FC1B, FC3B, NOAK1B 대안에 비해 각각 42%, 11%, 23% 정도 더 경제적인 것으로 분석되었다. 또한 이들 대안의 평준화자본비는 기존의 1144MWe, 587MWe급의 PWR에 비해서 11%, 39% 정도 저렴하여 경쟁력을 가지고 있는 것으로 평가되었다.

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A Study on the Medical Costs on Last Admission in Terminal Cancer Inpatients for Hospice Care (호스피스 케어를 위해 입원한 말기 암 환자의 사망직전 의료비용 실태 조사)

  • Yoo, Sang-Yeon;Lee, Hye-Ree;Lee, Yong-Je;Ahn, Mi-Hong;Yeom, Chang-Hwan
    • Journal of Hospice and Palliative Care
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    • v.5 no.2
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    • pp.146-154
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    • 2002
  • Purpose : Death due to cancer has been continuously increasing, therefore cancer is the first in the cause of death now. A national policy for the elevation of medical costs in cancer patients is necessary, therefore, we searched for the medical costs and its related factors in terminal cancer patients for the effective reduction of the medical costs. Methods : We reviewed the medical records of 259 hospitalized terminal cancer patients who had died during the period of July 1, 2000 to June 30, 2002. History of cancer included type of cancer, type of past treatment, existence of metastasis. Clinical manifestation was examined and medical costs on last admission was categorized based on the account of charges of the department of patient affair on the last hospitalization. For analysis of factors related with medical costs, ANOVA was used. Results : Of the 259 patients, the number of male was 135 cases (52.1%), and the female, 124 cases (47.9%). The most frequent type of cancer was stomach (21.9%) cancer. Of the clinical manifestation, anorexia (87.6%) was the most frequent manifestation. Total medical costs was 740,628,045won, the mean costs was $285,968{\pm}3,070,272won$. The frequent category of medical costs was injection (32.0%), medical accommodation (27.9%), examination (14.0%), in order. The only factor related with mean medical costs was pain (P<0.05). Conclusion : If unnecessary injection of opioid analgesics is reduced, hospice care at home is activated and excessive examination is reduced In terminal cancer inpatients, it will be possible to reduce the medical costs in terminal cancer patients more effectively.

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A Study of Category Standardization according to Non-benefit Medical Expense in Tertiary Hospitals (상급종합병원 비급여 진료비 변이에 따른 항목 표준화에 관한 연구)

  • Roh, Ock-Hee;Ahn, Sang-Yoon;Kim, Yong-Ha;Lee, Chong Hyung;Park, Arma;Kim, Kwang-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.5
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    • pp.274-280
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    • 2020
  • The purpose of this study was to identify the average cost and present status of non-benefit medical expenses by using the data of tertiary hospitals released by the Health Insurance Review and Assessment Service(HIRA), and to compare the data to find cost variations. The target of analysis was the present status of the non-benefit medical expenses reported by 41 tertiary hospitals among the 44 previously designated hospitals (three were excluded due to revocation or new designation) for 2015, 2016, 2017, and 2018 (until April). This study was conducted after approval of using the released data of the HIRA's data opening system. This study was analyzed by its general characteristics, annual non-benefit medical expenses by frequency analysis, and annual understanding of variation by designating Coefficient of Variation (C.V.). The research found out that the number of details of non-benefit medical expense was gradually increased: the numbers of categories were 51 in 2015, 53 in 2016, and 98 in 2017, but there was a rapid increase in 2018 by 193. As a result, to standardize non-benefit medical expense items across tertiary hospitals due to their variations in the expenses, the government should expand standardized non-benefit medical expenses and make it mandatory for medical institutions to use the standardized items or names of such expenses.

Comparative Study of Cost Estimate System in Landscape Architectural Construction - Comparison of Unit Price between Actual Construction Cost and Standard Quantity per Unit - (조경공사 적산방식의 비교연구 - 실적공사비와 표준품셈의 단가비교 -)

  • Jung, Un-Soo;Choi, Key-Soo
    • Journal of the Korean Institute of Landscape Architecture
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    • v.40 no.2
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    • pp.97-111
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    • 2012
  • This study aims to find a proper construction cost calculation method by comparing unit prices of cost estimate in landscape construction among other public ordering construction projects. There were 7 out of 12 items from the actual work cost in the first half of 2011 were compared. The 12 items were classified as landscape Architectural construction and the 7 items were the approximate standard. As applied construction types, the comparable 35 items out of the 80 actual work cost items applied to 5 sites were compared to the unit price of the standard quantity per unit in March 2011, which was the approximate standard. Actual construction rate of the 7 items in the category of landscape sector was 104.86% for each item and 92.09% as a total construction cost. The high actual construction rate was caused by the high rate of seed spray depending on the status of applying rocks. However, there were more fundamental reasons for the cost generated from aslope treatment for grass and seed spray. So, it requires more detailed regulations on the modification factors for each soil type, the standard and needs to improve theillogical standard quantity per unit system. Actual construction rate of the 35 items in the applied sectors of civil engineering and architecture was 78.65% for each item and 71.31% (70.17%) as a total construction cost. This shows that actual unit cost cannot reflect actual cost structurally and standard quantity per unit system lacks practicality in terms of construction due to thelabor force. 85.1~91.2 % actual construction rate announced by the Ministry of Land and Maritime Affairs referred to the newly switched items. So the result was estimated as actual construction rate. This requires supplementation after verification in order to make the actual work cost produce at a proper rate. Also, standard quantity per unit system needs complementation with these actual data and so on.

Life-Cycle Cost-Effective Optimum Design of Steel Bridges Considering Environmental Stressors (환경영향인자를 고려한 강교의 생애주기비용 최적설계)

  • Lee, Kwang Min;Cho, Hyo Nam;Cha, Cheol Jun
    • Journal of Korean Society of Steel Construction
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    • v.17 no.2 s.75
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    • pp.227-241
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    • 2005
  • This paper presents a practical and realistic Life-Cycle Cost (LCC) optimum design methodology for steel bridges considering the long-term effect of environmental stressors such as corrosion and heavy truck traffics on bridge reliability. The LCC functions considered in the LCC optimization consist of initial cost, expected life-cycle maintenance cost, and expected life-cycle rehabilitation costs including repair/replacement costs, loss of contents or fatality and injury losses, road user costs, and indirect socio-economic losses. For the assessment of the life-cycle rehabilitation costs, the annual probability of failure, which depends upon the prior and updated load and resistance histories, should be accounted for. For the purpose, Nowak live load model and a modified corrosion propagation model, which takes into consideration corrosion initiation, corrosion rate, and repainting effect, are adopted in this study. The proposed methodology is applied to the LCC optimum design problem of an actual steel box girder bridge with 3 continuous spans (40m+50m+40m=130m). Various sensitivity analyses are performed to investigate the effects of various design parameters and conditions on the LCC-effectiveness. From the numerical investigation, it has been observed that local corrosion environments and the volume of truck traffic significantly influence the LCC-effective optimum design of steel bridges. Thus, these conditions should be considered as crucial parameters for the optimum LCC-effective design.

Development of Real-Time Field Survey & Surveying System (실시간 현지조사ㆍ측량 시스템 개발)

  • 조일영;김춘선;박홍기
    • Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
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    • 2004.11a
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    • pp.523-527
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    • 2004
  • 현지조사 및 측량은 GIS 데이터 구축에 있어서 가장 기본이 되는 작업으로 정확성과 효율성이 요구됨에도 불구하고 기존의 방법은 여러 단계로 분리되어 오류발생 빈도가 높고 또한 많은 시간과 비용이 소요되었다. 본 연구에서는 현지조사 및 측량에서의 정확도 향상은 물론이고 현장에서의 측량 편의성 증대에 목적을 두고 시스템을 개발하였다. 개발된 실시간 현지조사ㆍ측량시스템은 작업 현장에서 측량과 조사를 동시에 실시하며 조사항목을 직접 구조화할 수 있는 기능과 사진을 촬영하여 직접 시설물에 사진정보를 부착할 수 있는 기능이 있어 정확한 현지조사 및 사후관리가 가능하다.

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한국 애니메이션 산업 현황 분석

  • Choe, Don-Il
    • Digital Contents
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    • no.8 s.159
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    • pp.86-88
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    • 2006
  • 이 내용은 문화광광부의‘ 2005문화산업통계’를 인용하여 작성한 내용으로 1부와 2부로 나누어 분석했다. 1부에서는 조사대상 213개 애니메이션업체 중 152개업체의 응답 및 조사를 통해 만들어진 자료를 바탕으로 크게 애니메이션업계의 일반현황과 매출액현황으로 구분했다. 일반현황은 설립연도현황, 제작비용내역현황, 지적재산권 등이며 매출액현황은 사업형태별, 지역별, 매출규모별, 종사자규모별, 수입, 수출별등 다양한 관점에서 조사된 통계내용이다. 따라서 제시된 각 항목의 통계를 통해 특징을 분석하고 이를 통해 애니메이션 산업의 발전을 위한 제안을 모색해 보고자 한다.

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