• Journal of Information Technology Applications and Management
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• v.15 no.1
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• pp.67-81
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• 2008

Last decade, IT industry in Korea has been developed greatly. The game industry as an international leader has given good value added to its country. Game industry is one of the speedy improved one and it showed over 20% of growth rate from 2002. Most distressings in Game industry, there are no established costing system in spite that there should be in emerging market. In 2004, Game Contents Costing Model using Mission and Event was developed and also the study of Game Elements weight was done in 2005. The cost of Game Contents can be calculated by GEP and its unit price. The study of Game Contents Sizing Model was done in 2005. The costing of Game Contents by single Game Element which represents software which is one of 3 Game Elements-plan, graphic and software-and it is counted by mission and event. If the software element only can not well represent Game Contents volume, we can include plan and graphic elements for Game Contents costing. And we can say above two methods as a costing model of Game Contents. In this paper, these models were tested empirically and proved as usable.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2021.05a
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• pp.271-272
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• 2021

The maintenance and repair work of sidewalk block pavement is a construction that requires a large amount of budget to be invested every year. It is important to establish an appropriate standards for estimating construction cost to ensure proper budgeting and quality. In this study, the standards for estimating the cost of maintenance and construction work for sidewalk blocks that can be applied to the construction volume classified according to the site conditions, construction type, and equipment use differentiated from new construction was established. As a result, the daily construction volume was presented by reflecting excavator and truck as equipment in the combination of paver and common worker. The re-installation was applied by separating the construction volume of sections with general blocks and induction/raised blocks based on the installation of sidewalk blocks after demolition. Generally if block cutting is necessary, the precision construction conditions using a cutting machine were taken into consideration to secure the construction quality. In addition, it has been revised to apply classified construction volume into A and B-Type depending on the park and site conditions.

• Korean Journal of Construction Engineering and Management
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• v.9 no.2
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• pp.182-189
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• 2008

In private and public construction works, cost estimation and site productivity management are based on designed labor quantities calculated by the Standard Quantities per Unit (SQU). The designed labor quantities are regarded as the basis for insurance costs and safety and environmental costs and also affect the progress measurement of construction works. Even though the designed labor quantities from the SQU has been considered to be different from actual labor quantities put to construction works, there is no research that empirically analyzes the statistical differences. This study analyzes actual labor quantities of form workers, steel-bar fabricators, concrete pourers in reinforced concrete works of the 43 apartment projects, and compares the actual labor quantities to labor quantities from the SQU. It goes further to scrutinize the critical reasons underlying the differences through a survey on 65 practitioners and interviews with 32 site managers and supervisors. The regression models of labor quantities of the apartment concrete work produced by the present study will contribute to reasonable construction contracts based on the past actual costs and practical site management by the actual labor quantities.

• Management & Information Systems Review
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• v.35 no.3
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• pp.231-247
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• 2016

This study, according to the amendment of the Act on External Audit, on the basis of the number of input auditors, the content of auditing, and audit times as additional informations, calculates the average of the samples listed companies with assets of one hundred billion KRW. However, since the actual number of the subject corporations of which asset is 100 billion KRW is small, it is difficult to extract data with reference to this asset size. Therefore, the samples were extended to 50 corporations of which asset is 10% less than 100 billion KRW and other 50 more corporations of which asset is 10% more than 100 billion KRW. As a result, a total of 100 corporations were included as samples. To calculate the average of the audit times, a t-test was performed between the two groups. The result of the t-test showed that there is not a significant difference between the two groups. According to the analytical results of the t-test, the average of the number of input auditors and the average of audit times were calculated with respect to all the 100 samples. A further analysis showed that the average of audit content in the present study was compared with the estimated values in the study of Mun (2016). Although the results of this study may not be the optimal number, they may be used as a fundamental index which may be compared with the audit times and the audit fees in the current audit market where there is not an available reference. In addition, the amendment of the Act on External Audit may enhance the independence of auditors and the transparency of accounting system when compared with the previous system where only the total audit times were disclosed.

• Korean Journal of Construction Engineering and Management
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• v.13 no.1
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• pp.67-76
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• 2012

There are index adjustment method and item adjustment method in estimation methods for price fluctuation rate of public constructions. A relevant regulation has put item adjustment method as a principle, but in most construction, contract sum adjustment has been made by index adjustment method. Hence, this study, by figuring out width and causes of the gap between index adjustment method and item adjustment method through direct comparative analysis, solved inequality caused by difference between them and suggested a rational way against irrationality of each method. For building operations of public housing construction, a detailed fluctuation rate by index adjustment method and item adjustment method of construction cost elements of the same construction, that is, direct material cost, direct labor cost and historical construction cost was estimated to analyze difference between two adjustments and establish its cause. Across the analysis, it was found that fluctuation rate by item adjustment method was estimated lower than that by index adjustment method and difference between methods for estimating fluctuation rate of quotation unit price and application of index unrelated to construction type and construction nature are main causes of the difference. This study has a significance in that, for smooth contract sum adjustment between contracting parties, it practically proved the real difference between adjustment methods by conducting comparative analysis of the difference in direct correspondence way.

• Journal of Korean Academy of Nursing Administration
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• v.5 no.2
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• pp.297-316
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• 1999

The purpose of this study is searching for hemodialysis nursing bahaviors by hemodialysis room nurses and analyzing them. Then, it estimates hemodialysis nursing costs and obtains basic data for development of proper nursing costs. First, it searched for hemodialysis nursing behaviors at a tertiary hospital hemodialysis room in Seoul and classified them. After the content validity was verified by 6 experts, Tool of hemodialysis nursing behaviors was developed. patients who recived hemodialysis were classified by dialysis patient classification tool. The searcher observed hemodialysis nursing behaviors applied to classified patients per 5 minutes. Then hemodialysis nursing hours spent to classified patients were calculated respectively. The direct expenditures and indirect expenditures were estimated. Ultimately, hemodialysis nursing costs were estimated. The results of the study were as follows ; 1. hemodialysis nursing behaviors were grouped by the same knowledge and skills. then, the content validity of them was verified by evaluation tool of nursing intervention classification by expert groups. They consisted of 9 hemodialysis activity domains and 71 hemodialysis nursing behaviors. The predialysis activity domain included 15 nursing behaviors, the activity domain of start-dialysis included 12 nursing behaviors, the activity domain of during- dialysis included 9 nursing behaviors, the activity domain of finish-dialysis included 5 nursing behaviors, the activity domain of after-dialysis included 5 nursing behaviors, the nursing documentation & undertaking and transfering included 5 nursing behaviors, the supply, drug, equipment & environment management activity domain included 7 nursing behaviors, the patient emotional support & education activity domain included 4 nursing behaviors, the emergency activity domain included 9 nursing behaviors. 2. The acute hemodialysis nursing hours were 106.42 minutes per a dialysis and the chroni hemodialysis nursing hours were 72.23 minutes per a dialysis. 3. The direct expenditure was 11.971 won per hour and indirect expenditure was 288won. 4. Finally, the cost of acute hemodialysis was 21,745 won and that of chronic hemodialysis was 14,759 won. By search of hemodialysis nursing behaviors, they will be used as hemodialysis nursing care standard and will be tended toward high qualitative care. Estimation of hemodialysis nursing costs will be used as fundamental data for development of proper nursing costs.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.110-118
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• 2015

The standard production unit system is the most basic element in our country construction. However, this standard production unit system shows a large difference in the actual amount of labor input for works at the Apartment housing construction, Therefore, it may be a reasonable alternative to estimate the cost of construction by historical cost data, works will be calculated the cost of labor must determine the exact amount and It is necessary to determine the exact amount of labor input for the construction progress management. This study examines the results of comparing the standard production unit system and the actual amount of labor counting in apartment housing construction was completed in the metropolitan area since 2000, the following results were obtained. the actual amount of labor input are looked for 1.184person/1000 of masonary, $0.084persons/m^2$ of plaster, $0.039persons/m^2$ of Waterproofing, $0.059persons/m^2$ of tile at the Apartment housing construction. in the actual amount of labor counting Compared with standard production unit system, masonry ratio of 59.8%, plaster ratio of 41.3%, waterproofing ratio of 31.5%, tile ratio of 34.3% and The labor rate in the works was the lowest in the plaster. was relatively high in the masonary. Therefore, the amount of labor country apartment housing construction is preferably calculated on historical cost data. But it seems that the amount of labor necessary complement ongoing close enough to the actual standard production unit system a major variable in construction management.

• Journal of Korean Academy of Nursing Administration
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• v.3 no.2
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• pp.151-165
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• 1997

A cost analysis for hospitalized patients was performed based on the KDRG classification in order to determine an appropriate nursing fee under the PPS(Prospective Payment System). The data was collected from 20 nursing units of three tertiary hospitals and two secondary hospitals from August 26 to September 15, 1996. The study consisted of 148 inpatients diagnosed for lens procedures(KDRG 03900), tonsillectomy &/or adenoidectomy(KDRG 16100), Cesarean section(KDRG 37000), or vaginal delivery(KDRG 37300) without any complications. The direct or indirect nursing hours of each patients were measured. Then, direct or indirect nursing expenditures of four nursing units, operating room and delivery room were computed. Finally, the resources used including average total nursing hours, average length of stay and average nursing cost of each KDRG were estimated as follows; 1) The average total nursing hours were 640 minutes for lens procedures, 403 minutes for tonsillectomy &/or adenoidectomy, 934 minutes for appendectomy with complicated principal diagnosis, 1,094 minutes for Cesarean section and 631 minutes for vaginal delivery. Significant differences were found in average total nursing hours among hospitals. 2) The average length of stay in lens procedures were 5 days, 4 days for tonsillectomy &/or adenoidectomy, 6 days for appendectomy with complicated principal diagnosis, 8 days for Cesarean section and 3 days for vaginal delivery. All results were within normal determined by the Ministry of Health and Welfare although significant differences existed among hospitals, especially with average length of stay for leng procedures between tertiary hospitals and secondary hospitals which was greater than for those of others. 3) The average nursing cost were 87,146 Won for lens procedures, 69,600 Won for tonsillectomy &/or adenoidectomy, 128,337 Won for appendectomy with complicated principal diagnosis, 151,769 Won for Cesarean section and 85,403 Won for vaginal delivery. These costs were 7.6%, 13.0%, 13.0%, 16.0% and 22.0%, respectively, of the official price fixed by the Ministry of Health and Welfare under the prospective payment system. Research for the analysis of nursing costs according to the severity of illness for those KDRGs shoud be carried out within the period of the PPS pilot project. In addition, a proper nursing fee schedule for a new reimbursement system based upon the result of the above research should be prepared in the near future.

• Journal of Korean Academy of Nursing
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• v.20 no.1
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• pp.16-37
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• 1990

A cost analysis for hospitalized patients was carried out based upon Patient Classification System(PCS) in order to determine an appropriate nursing fee. The data were collected from 21 nursing units of three teaching hospitals from April 1 to June 30, 1989. first, all of the 22,056 inpatients were classified into mildly ill(Class Ⅰ), moderately ill(Class Ⅱ), acutely ill(Class Ⅲ), and critically ill(Class Ⅳ) by the PCS which had been carefully developed to be suitable for the Korean nursing units. Second. PCS cost accounting was applied to the above data. The distribution of inpatients, nursing costs, and nursing productivity were as follows : 1) Patient distribution ranged from 45% to class Ⅰ, 36% to class Ⅱ, 15% to class Ⅲ, and 4% to class Ⅳ, the proportion of class Ⅳ in ‘H’ Hospital was greater than that of the other two hospitals. 2) The proportion of Class Ⅲ and Ⅳ in the medical nursing units was greater than that of surgical nursing units. 3) The number of inpatients was greatest on Tuesdays, and least on Sundays. 4) The average nursing cost per hour was W 3,164 for ‘S’ hospital, W 3,511 for ‘H’ hospital and W 4,824 for ‘K’ hospital. The average nursing cost per patient per day was W 14,126 for ‘S’ Hospital, W 15,842 for ‘H’ hospital and W 21,525 for ‘K’ hospital. 5) The average nursing cost calculated by the PCS was W 13,232 for class Ⅰ, W 18,478 for class Ⅱ, W 23,000 for class Ⅲ, and W 25,469 for class Ⅳ. 6) The average nursing cost for the medical and surgical nursing units was W 13,180 and W 13,303 respetively for class Ⅰ, W 18,248 and W 18,707 for class Ⅱ, W 22,303 and W 23,696 for class Ⅲ, and W 24,331 and W 26,606 for class Ⅳ. 7) The nursing costs were composed of 85% for wages and fringe benefits, 3% for material supplies and 12% for overhead. The proportion of wages and fringe benefits among the three Hospitals ranged from 75%, 92% and 98% for the ‘S’, ‘H’, ‘K’ hospitals respectively These findings explain why the average nursing cost of ‘K’ hospital was higher than the others. 8) According to a multi- regression analysis, wages and fringe benefits, material supplies, and overhead had an equal influence on determining the nursing cost while the nursing hours had less influence. 9) The productivity of the medical nursing units were higher than the surgical nursing units, productivity of the D(TS) - nursing units was the lowest while the K(Med) - nursing unit was the highest in 'S' hospital. In ‘H’ hospital, productivity was related to the number of inpatients rather than to the characteristics of the nursing units. The ‘K’ hospital showed the same trend as ‘S’ hospital, that the productivity of the medical nursing unit was higher than the surgical nursing unit. The productivity of ‘S’ hospital was evaluated the highest followed by ‘H’ hospital and ‘K’ hospital. Future research on nursing costs should be extended to the other special nursing areas such as pediatric and psychiatric nursing units, and to ICU or operating rooms. Further, the PCS tool should be carefully evaluated for its appropriateness to all levels of institutions(primary, secondary, tertiary). This study took account only of the quantity of nursing services when developing the PCS tool for evaluating the productivity of nursing units. Future research should also consider the quality of nursing services including the appropriateness of nursing activities.

• The Journal of the Korea Contents Association
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• v.6 no.7
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• pp.22-30
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• 2006

The goal of the company and profit maximization can be achieved by creating revenue or reducing costs. What can be done by the effort of the firm itself is possible through cost-reduction rather than through revenue-creation. Under this economic situation, one of the best way for cost-reduction is to reduce cost of logistics. But logistics costs of a firm is continually increased because of the various customer-satisfaction, competition. This study considers that logistics cost management system be able to apply business practice through to used only a merit of CVP(Cost - Volume Profit) analysis method for effective decision making. To conclude, this study depicts that logistics cost management according to used a merit of CVP analysis method can provide information useful for making strategy of logistics. In short, It is reduce to more costs of logistics investment than are necessary. and, I will expect a man who charge logistics to improvement, adaptation, and application.