• Korea Journal of Hospital Management
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• v.4 no.1
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• Proceedings of the Korean Society of Computer Information Conference
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• 2011.06a
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• pp.143-147
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• 2011

집단급식사업을 할 때 재료의 신선한 공급을 위한 신속성, 음식의 매출액과 재료비, 인건비, 경비 등의 관련비용 집계에 대한 정확성과 기업회계 결산에 대한 어려움이 있다. 집단급식사업은 통신과 컴퓨터를 이용하여 유통 ERP를 구축하고, 사업장을 여러 군데로 확장하여 정확한 정보의 집계와 전달에 관한 연구가 필요하다. 본 논문에서는 집단급식사업의 유통 ERP를 연구하고, 구축 운영하여 급식 매출과 원가의 요소를 집계한다. 또한 집단급식사업장 단위의 매출액에 대한 재료비, 인건비, 경비 등 요소를 집계하고, 급식 자재의 유통을 위한 구매 발주와 낙찰된 식자재의 계약과 결과 값으로 예측 Simulation하여 본다. 집단급식 사업장 단위에서 마감되면 시도 단위와 전국 단위의 자산 및 손익 계산을 하는 ERP를 연구한다. 본 논문 연구를 통하여 집단급식사업의 ERP 발전과 물류 유통 산업 발전에 기여하게 될 것이다.

• Journal of Korean Library and Information Science Society
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• v.10
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• pp.157-191
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• 1983

The purpose of the study is to build a general cost a counting model for university libraries, to clarify the possible areas of its a n.0, pplication by employing job cost accounting and process cost accounting methods. System analysis is performed as to the fields of acquisition, processing (cataloging & classification), and book shelving system. The existing operation processes and time required for each operation of these three systems are analyzed, from which detailed system flowcharts were drawn and job descriptions and the content of job were identified. The results of the study can be summarized as follows: (1) The processing time of one book in each systems: Oriental books. a. Acquisition system. the time required the time required in case of job cost case of job cost accounting after purchasing, 8 min. 21 sec. the time required in case of process cost accounting 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 34 min. 40 sec. the time required for duplicate, 8 min. 49 sec. the time required for purchasing of more than the time required two copies at a time. 4 min. 44 sec. c. Book shelving system. the time required. 1 min. 43 sec. Western books. a. Acquisition system the required in case of job cost accounting, 9 min. 1 sec. the time required in case of process cost accounting. 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 32 min. 58 sec. the time required for duplicate, 9 min. 26 sec. the time required for purchasing of more than two copies at a time. 5 min. 33 sec. c. Book shelving system. the time required. 1 min. 43 sec. (2) Total sum of processing time and processing cost per book. Oriental books (including material cost) the time required. cost. a. non-duplicate, 51 min. 30 sec. 2, 791 won b. duplicate, 25 min. 39 sec. 1, 580 won c. purchasing of more than two copies as a time, 21 min. 34 sec. 1, 368 won Western books(including material cost) a. non-duplicate, 49 min. 48 sec. 3, 189 won b. duplicate, 26 min. 16 sec. 1, 846 won c. purchasing of more than two copies at a time. 22 min. 23 sec. 1, 388 won

• Journal of Technologic Dentistry
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• v.22 no.1
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• pp.153-178
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• 2000

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in apite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically. Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost approproately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prothetic restroation changes and the level of pathologic technology increases. The current wage structure has differences in the degree of difficulty accroding to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is potential to lower the medical quality through the use of low-proce materials to avoid the increase of cost and the work process which skips a manufacturing step. The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right proce is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.

• Korean journal of food and cookery science
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• v.23 no.1 s.97
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• Journal of Technologic Dentistry
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• v.16 no.1
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• pp.78-104
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• 1994

Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.05a
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• pp.360-364
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• 2010

Food Culture business is a type of food to maintain variety and freshness of the material to individual retail business is doing. Speed for maintaining the freshness of ingredients, food sales and the cost of materials, labor, expense and lack of accuracy for the aggregate of the settlement issue is. In this paper the distribution of FC for the ERP project to build and aggregate revenue and cost elements of the business unit's sales against the cost of materials, labor, expense accounting, including aggregate elements, and also for purchase orders and bid off retail logistics estimates of the value of arms agreements with logistics Simulation results will be studied. If the attempt to close the business units and country units, and total assets of the unit to enable profit and loss calculations are to ERP research. Through this thesis FC business development and logistics ERP will contribute to the retail industry.

• Journal of Practical Engineering Education
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• v.15 no.3
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• pp.771-777
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• 2023

The study was conducted on accounting information system education and utilization in korea's fishing industry. The Korean fishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number of employees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamline management using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestions for the analysis results are as follows. First, the management of the fisheries industry in today's information age needs to use efficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducing accounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized as an essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.17 no.5
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• pp.134-140
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• 2003

In this paper, a hardware implementation of gas flow meter for accuracy improvement and saving repair costs at a field is investigated. An adaptive filter using LMS algorithms for estimating cavity vibration frequencies in noisy environments is also studied. The proposed cavity gas flow meter measures cavity sound signals in gas flow tube using microphone and signal processing systems estimate the cavity vibration frequency from the measured signal. The flow velocity and flow quantity can be calculated using the estimated cavity vibration frequency. Since cavity vibration frequency is corrupted by the environmental noise, an adaptive filter using NLMS algorithms is used for cancelling the environmental noise. Experiments using 1MS32OC32 digital signal processor are performed to show the effectiveness of the proposed system.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.2 no.3
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• pp.3-8
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• 2009

Environmental pollution caused by fossil fuel use and energy sources, the big concern is the rise of the current situation, one of the ways to overcome the interest in renewable energy is Gozo. Located on the west coast, especially the Saemangeum area and the northwest wind, the big advantage of the vast area that's got quite a number of wind turbines is expected. This study affirms that these expectations can be a wind energy resource survey sea area of the average wind speed of Kunsan 5 ~ 7m / s is enough, books are linked to the local marine wind farms can safely say that none of choejeokji said. In addition, the emergence of the wind resource to determine the density of the Weibull distribution is calculated using the number 1, the shape factor as a parameter to calculate the density of the wind a result, Gunsan Province was able to predict the emergence of the wind. In addition, by controlling the remote monitoring through the measurement exceeded the convenience and reliability at the same time you can achieve great results.