• Journal of agriculture & life science
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• v.43 no.4
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• pp.45-51
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• 2009

Production cost in agricultural accounting has been utilized as an index for determining appropriate prices of agricultural products, establishing agricultural policies and providing extension services for farmers. However, it is necessary for the concept of cost accounting to introduce in establishing farm planning and consulting farmers' management. In this paper, I review problems associated with costing rules which are considered as criterion for accounting cost in agriculture and suggest directions for cost accounting in agricultural management.

• The Transactions of the Korea Information Processing Society
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• v.1 no.2
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• pp.141-153
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• 1994

According to various information needs of end-users in information society, it brings forward a study on a database(DB) product costing method in order to activate the DB industry. The objective of this paper is to propose the DB product costing method of the DB service. The first thing classifies the elements of DB product cost accounting by the activities of the circulation system of information in the DB service. Based on the assumptions in terms of DB product cost accounting, the second is to develop its model. The last is to present the process of DB product cost accounting by applying the model to a company which provides the DB service. It is necessary to research continuously regarding the DB product costing method because its purpose is to decide a DB service charge. The right pricing decision in the DB service charge will contribute toward the growth of the DB industry acceleratedly.

• The Journal of the Korea Contents Association
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• v.18 no.4
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• pp.480-494
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• 2018

The purpose of this study is to develop a nursing activity cost calculation program based on Lee's doctoral dissertation using TD-ABC. The developed program has been supplemented with data storage, print out, and graph conversion functions to expand the application possibility. The development of the program consisted of three steps: program requirements analysis, program design and development, and program validation. This program was designed not only to do the cost calculation, but also to compare the cost-effectiveness and cost consumption trends. Consequently, this program is meaningful in that the nursing manager can obtain the cost information necessary for nursing unit management and extend the utilization so that the cost management strategy can be established based on the cost information. Therefore, we propose that the cost-management capacity of clinical nurses should be strengthened and the nursing performance measurement research should be expanded by applying it to various actual clinical nursing management settings. It is suggested that this program should be used as a training medium to strengthen nurse cost management capacity by combining nursing management curriculum at undergraduate level.

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.89-120
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• 2014

The purpose of the study is to suggest a new approach to the terminal operators in order for them to efficiently control their operation cost and support the strategic decision making system and build a performance evaluation process through the systematic cost analysis approach. This study implemented terminal cost analysis based on the traditional cost system, ABC and TDABC and compared the results of each approach. Throughout the study, the usefulness of TDABC was proved in finding operational problems and suggesting countermeasures for improving cost effectiveness and minimizing unused cost.

• Proceedings of the Korean Information Science Society Conference
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• 2012.06b
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• pp.51-53
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• 2012

기업의 목적은 이익을 창출하는 데 있다. 이를 위해서는 제품별 생산성을 높여 원가를 절감해야 하지만, 대부분의 레미콘 제조업체는 원가관리를 운영하지 못하고 있는 실정이다. 레미콘 제조업체의 제품공정은 단순하나 제조원가 중 직접재료비가 약 70% 이상으로 큰 비중을 차지하고 있다. 따라서 원가절감의 여부가 경영성과에 미치는 영향이 크다고 할 수 있다. 또한, 정부 공공기관 등은 예산을 안정적으로 관리하고, 부당한 지출을 방지하기 위하여 엄격하게 원가계산제도를 운영하고 있다. 레미콘 제조업체의 원가관리를 위해서는 우선적으로 업체 특성에 맞는 원가관리 시스템을 구축하여야 한다. 이를 위해서 본 논문에서는 레미콘 제조업체의 특성에 맞는 원가관리 시스템을 설계하였다. 시스템 설계는 전체 프레임워크, 처리 절차, 데이터베이스 스키마와 자료구조, 입력 출력 설계로 구성하였다. 원가계산의 절차는 정부원가계산 제도를 이용하여 설계하였다. 본 논문의 성과로, 계약자는 원가정보를 신뢰하며 이용할 수 있고, 레미콘 제조업체의 원가정보 표준화에 기여할 것으로 기대한다.

• The Journal of the Korea Contents Association
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• v.16 no.7
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• pp.279-290
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• 2016

This study was performed to evaluate the methodological quality of nursing costs analysis research based on the activity-based costing in Korea. Data were collected from database of Research Information Shraing Service, Korean studies Information Service System, DBpia and National Assembly Library. Eight studies were published on thesis and journal until Oct, 2015. Quality assessment tool was consisted in 5 factors based on activity-based costing. Studies of 87.5% were calculate the nursing units' costs in the hospital. All papers were appropriate in labor costs in resource factor and activity factor, but only 2 paper was appropriate in overhead cost allocation. Through this result, we found the necessity of improving accuracy in nursing costs analysis. These results can be helpful to manage cost and performance in nursing practice.

• The Transactions of the Korea Information Processing Society
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• v.4 no.1
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• pp.23-38
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• 1997

Based on previous research for end-users information needs, this research is to investigate DB costing method for decision-making on pricing of DB service by critical factors. The first phase of the research classifies the elements of DB product cost accounting by activities of the circulation system of information in DB service. The second phase is to develop model based on results of DB product costing in the first phase of research. The third phase of research is to present the process of DB product cost accounting by applying the model to an on-line service company. Finally, the research develops the pricing decision model to determine the priority of each factor by survey from major on-line service companies in America and Japan. It is essential to research further regarding the DB product costing and pricing methods in order to determine a proper DB service charge. The right Pricing decision in the DB service charge will contribute to the growth of the DB industry.

• 주택과사람들
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• s.200
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• pp.26-27
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• 2007

분양원가를 산정해 산출하는 계산 방식과 비교.검토하는 과정에서 논란이 일고 있다. 복잡한 사업 절차상 발생하는 여러 가지 건설 관련 용어의 차이를 이해하고 구분해서 계산하기가 쉽지 않다. 시민단체와 건설사, 지자체들 간에 분양원가 분석 방식을 두고 갑론을박이 한창이다. 분양원가 공개 주장 이후 업계의 반응과 문제점 등을 살펴보았다.

• Proceedings of the Korean Information Science Society Conference
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• 2004.10b
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• pp.427-429
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• 2004

진료 및 간호서비스는 다른 제조업과는 달리 무형의 서비스에 대한 간접비의 비율이 두드러지는 특성을 지니며, 이러한 특성으로 인해 의료기관의 전략적 계획수립, 수익성 분석, 경제성 분석, 의료서비스 제공의 질 관리 등의 의사결정에 적극 활용되어야 하는 원가 분석에 어려움을 겪어왔다. 전문 간호 분야인 가정간호는 1회 방문 시에 다양한 활동들이 모여서 가정간호서비스가 수행되므로 가정간호의 원가분석에는 각 행위들이 모인 활동에 대한 분석에 근거한 정확한 원가 정보가 요구되고 있다. 활동기준원가의 기본 요소는 자원, 활동, 자원 동인, 활동 동인, 원가 대상이며 이에 따라 가정간호사업에서 활동기준원가의 각 요소를 정의하고 전통적 원가 계산이 아닌 활동을 중심으로 가정간호사업의 업무 알고리즘을 분석하여 활동기준원가관리시스템을 설계한다. 가정간호사업의 활동기준원가관리시스템은 가정간호의 효율적 운영과 의료기관의 경영 개선과 항께 실질적 원가계산을 통해 정부가 건강 보험 수가를 결정하고, 보험 수가의 적절성을 평가하는데 중요한 기초 자료를 제공하게 될 것으로 기대한다.

• Journal of agriculture & life science
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• v.44 no.6
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• pp.191-199
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• 2010

How to determine rental rates of agricultural machinery operation is the most important factor for economic units which are consigned to practice agricultural operations. Economic units as consigner for agricultural operations include agricultural cooperatives, local government, and farm operators, and so on. Thus the methods to set a rental rate of agricultural machinery operation are different across these economic units. This study describes benefits and problems associated with the model of cost accounting which is used as a method to determine a rental rate of agricultural machinery operation, and suggests a theoretical desirability of the rental pricing method, based on an accounting system and information on costs.