• Title/Summary/Keyword: 원가 산정

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Economic Feasibility Analysis of the Metropolitan Area Green Heat Project (수도권 그린히트 프로젝트의 경제적 타당성 분석)

  • Kim, Sang-Kee;Kim, Lae Hyun;Yoo, Seung-Hoon
    • Journal of Energy Engineering
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    • v.24 no.1
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    • pp.32-41
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    • 2015
  • The Metropolitan Area Green Heat Project (MAGHP), which collects unused heat gathered from power plants, steel works, landfills in western Metropolitan area and distribute it to integrated energy business (IEB) companies, is proposed for the purpose of enhancing energy efficiency and providing low-price heat for IEB companies. Therefore, in order to decide on whether to initiate the MAGHP, the economic feasibility analysis of the project is widely demanded. This paper attempts to consider and measure four economic benefits: heat supply benefit, production cost reduction benefit, greenhouse gas mitigation benefit, and air quality improvement benefit. In addition, the paper tries to conduct the economic feasibility analysis. The project requires three-year investment and thirty-year operation. Three important findings emerge from the analysis. First, its net present value is computed to be 1,269 billion won and more than zero. Second, its benefit/cost ratio is calculated to be 1.72 and bigger than 1.0. Third, its internal rate of return is estimated to be 24.26% and larger than the social rate of return, 5.5%. In conclusion, the MAGHP is socially profitable and should be conducted immediately.

Analysis of Factors for Improvement of Economic Feasibility of Construction Cost to Spread Application of OSC Construction Method for Apartment Housing (공동주택 OSC공법 적용 확산을 위한 공사비 분야 경제성 개선 요인 분석 - PC 부재 설계, 제작, 운송, 시공을 중심으로 -)

  • Yun, WonGun;Shin, Eun-Young;Kang, Tai-Kyung
    • Korean Journal of Construction Engineering and Management
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    • v.22 no.6
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    • pp.55-63
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    • 2021
  • Recently, as the problem of the traditional on-site labor-intensive construction production method has been raised due to changes in construction work labor and site conditions, the OSC method is gradually spreading as an alternative to this. Even in apartment houses, the application of the PC method is expanding centered on the underground parking lot, but the high cost structure is a problem compared to the conventional formwork method. In this study, factors affecting the calculation of construction cost in the economic evaluation, which are the core of determining the construction method for apartment buildings, are derived through domestic and foreign literature review and expert advice, the importance was analyzed through an opinion survey targeting industry experts. The measures to reduce construction cost were mainly derived from the improvement of the design and manufacturing process. It is expected that the factors affecting the construction cost and improvement measures of the PC method derived from this study will serve as a direction for technology development to spread the application of the PC method for apartment houses in the future.

Development of the Military-3PL Integrated Operation Strategy for National Defense Transportation using Simulation (시뮬레이션을 활용한 국방수송물류의 민·군 통합 운영 방안 수립)

  • Suraraksa, Juthatip;Gong, In-Taek;Kim, Jaewon;Seo, HanSeok;Shin, KwangSup
    • The Journal of Society for e-Business Studies
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    • v.24 no.3
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    • pp.111-128
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    • 2019
  • In the current procurement system in Korean military, the army, navy and air force have their own distributors, military branches and warehouses. However, especially, it has been hard to have the economy of scale because most of suppliers have shipped their order from the suppliers to each of Korean military directly. Koran military considers the transportation cost as one of the management cost factors among various kinds of cost. Furthermore they have contracted with the suppliers in annual and collectively on the transportation. Hence they have been in trouble with getting efficiency of Defense budget execution because it is hard to make a decision of Defense budget with real transportation cost. Moreover Korean army, navy and air force have their own supply chain separately, so they can not cooperate flexible and quickly when they need. Therefore, in this research, we provide a benchmarking of DTCI (Defense Transportation Coordination Initiative) which has been proved that it has improved the procurement system in US implementing the integrated transportation system with 3PL and military. In addition we propose advanced integrated shipping model using Hub & Spoke system for Korean military. In order to prove its effect, we simulate our model based on the real data of the suppliers' delivery to compare with the current system when it comes to how much we can save the cost. Our research can provide evidence that the integrated procurement system in Korean military will improve Korean military procurement system.

A Development of Work Breakdown Structure and Link to Standard Estimation System for 3D Printing Building (건축물 3D 프린팅 공종분류체계 도출 및 표준품셈 연계방안 제시)

  • Ju, Ki-Beom;Seo, Myoung-Bae;Park, Hyung-Jin
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.12
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    • pp.702-708
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    • 2018
  • 3D printing technology is attracting increasing attention as a key technology of the fourth industrial revolution that can change the production paradigm of existing industries. The introduction of construction 3D printing technology has been slower than other industries because of the characteristics of the construction field. On the other hand construction automation using 3D printing is required to reduce the production population, as well as improve productivity and safety. In this study, a construction 3D printing work breakdown structure and link method to a standard estimation system were developed as a preliminary preparation for introducing 3D printing to construction. Based on expert consultation on construction and 3D printing, a hypothetical scenario was developed based on existing construction 3D printing technology. According to the scenario, 16 kinds of works required for 3D printing construction work were derived. The existing work breakdown structure and standard estimation system were analyzed, and the 3D printing work was linked. 3D printing works that were the same as the existing breakdown structure were found, and non-existent works were added to the similar breakdown structure. These results are expected to be helpful for future 3D printing construction management and cost estimation. The actual standard estimation system through 3D printing work will need to be calculated.

Determination of Cost and Measurement of nursing Care Hours for Hospice Patients Hospitalized in one University Hospital (일 대학병원 호스피스 병동 입원 환자의 간호활동시간 측정과 원가산정)

  • Kim, Kyeong-Uoon
    • Journal of Korean Academy of Nursing Administration
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    • v.6 no.3
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    • pp.389-404
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    • 2000
  • This study was designed to determine the cost and measurement of nursing care hours for hospice patients hostpitalized in one university hospital. 314 inpatients in the hospice unit 11 nursing manpower were enrolled. Study was taken place in C University Hospital from 8th to 28th, Nov, 1999. Researcher and investigator did pilot study for selecting compatible hospice patient classification indicators. After modifying patient classification indicators and nursing care details for general ward, approved of content validity by specialist. Using hospice patient classification indicators and per 5 min continuing observation method, researcher and investigator recorded direct nursing care hours, indirect nursing care hours, and personnel time on hospice nursing care hours, and personnel time on hospice nursing care activities sheet. All of the patients were classified into Class I(mildly ill), Class II (moderately ill), Class III (acutely ill), and Class IV (critically ill) by patient classification system (PCS) which had been carefully developed to be suitable for the Korean hospice ward. And then the elements of the nursing care cost was investigated. Based on the data from an accounting section (Riccolo, 1988), nursing care hours per patient per day in each class and nursing care cost per patient per hour were multiplied. And then the mean of the nursing care cost per patient per day in each class was calculated. Using SAS, The number of patients in class and nursing activities in duty for nursing care hours were calculated the percent, the mean, the standard deviation respectively. According to the ANOVA and the $Scheff{\'{e}$ test, direct nursing care hours per patient per day for the each class were analyzed. The results of this study were summarized as follows : 1. Distribution of patient class : class IN(33.5%) was the largest class the rest were class II(26.1%) class III(22.6%), class I(17.8%). Nursing care requirements of the inpatients in hospice ward were greater than that of the inpatients in general ward. 2. Direct nursing care activities : Measurement ${\cdot}$ observation 41.7%, medication 16.6%, exercise ${\cdot}$ safety 12.5%, education ${\cdot}$ communication 7.2% etc. The mean hours of direct nursing care per patient per day per duty were needed ; 69.3 min for day duty, 64.7 min for evening duty, 88.2 min for night duty, 38.7 min for shift duty. The mean hours of direct nursing care of night duty was longer than that of the other duty. Direct nursing care hours per patient per day in each class were needed ; 3.1 hrs for class I, 3.9 hrs for class II, 4.7 hrs for class III, and 5.2 hrs for class IV. The mean hours of direct nursing care per patient per day without the PCS was 4.1 hours. The mean hours of direct nursing care per patient per day in class was increased significantly according to increasing nursing care requirements of the inpatients(F=49.04, p=.0001). The each class was significantly different(p<0.05). The mean hours of direct nursing care of several direct nursing care activities in each class were increased according to increasing nursing care requirements of the inpatients(p<0.05) ; class III and class IV for medication and education ${\cdot}$ communication, class I, class III and class IV for measurement ${\cdot}$ observation, class I, class II and class IV for elimination ${\cdot}$ irrigation, all of class for exercise ${\cdot}$ safety. 3. Indirect nursing care activities and personnel time : Recognization 24.2%, house keeping activity 22.7%, charting 17.2%, personnel time 11.8% etc. The mean hours of indirect nursing care and personnel time per nursing manpower was 4.7 hrs. The mean hours of indirect nursing care and personnel time per duty were 294.8 min for day duty, 212.3 min for evening duty, 387.9 min for night duty, 143.3 min for shift duty. The mean of indirect nursing care hours and personnel time of night duty was longer than that of the other duty. 4. The mean hours of indirect nursing care and personnel time per patient per day was 2.5 hrs. 5. The mean hours of nursing care per patient per day in each class were class I 5.6 hrs, class II 6.4 hrs, class III 7.2 hrs, class IV 7.7 hrs. 6. The elements of the nursing care cost were composed of 2,212 won for direct nursing care cost, 267 won for direct material cost and 307 won for indirect cost. Sum of the elements of the nursing care cost was 2,786 won. 7. The mean cost of the nursing care per patient per day in each class were 15,601.6 won for class I, 17,830.4 won for class II, 20,259.2 won for class III, 21,452.2 won for class IV. As above, using modified hospice patient classification indicators and nursing care activity details, many critical ill patients were hospitalized in the hospice unit and it reflected that the more nursing care requirements of the patients, the more direct nursing care hours. Emotional ${\cdot}$ spiritual care, pain ${\cdot}$ symptom control, terminal care, education ${\cdot}$ communication, narcotics management and delivery, attending funeral ceremony, the major nursing care activities, were also the independent hospice service. But it is not compensated by the present medical insurance system. Exercise ${\cdot}$ safety, elimination ${\cdot}$ irrigation needed more nursing care hours as equal to that of intensive care units. The present nursing management fee in the medical insurance system compensated only a part of nursing car service in hospice unit, which rewarded lower cost that that of nursing care.

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The Reduction ways of Medicine Material Costs of Nuclear Medicine In Vitro (핵의학 체외검사의 진료재료비용 절감 방안)

  • Song, Hun-Kang;Seo, Jung-Mi;Yang, Joon-Ho;Kim, Eun-Jung;Kim, Chang-Ho
    • The Korean Journal of Nuclear Medicine Technology
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    • v.15 no.2
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    • pp.111-115
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    • 2011
  • Purpose: In vitro uses dose response curve with 6 to 7 standard concentrations in every examination to analyze examination results and this use of dose response curve comprises a large portion of the consumption of medicine material. At this present, some ones of in-hospital examination items have shown mostly low result of distribution in the analyzed features and these examinations have been judged that it would be unnecessary to use the last standard concentration. Hence, this study selects those examination items showing low result of distribution and reviews the cases contributed to less consumption of medicine material and revenue growth of hospital by reduction of medicine material used in the place of the last standard concentration. Materials and Methods: The study was made targeting 11 examination items out of total 43 items of the in-hospital examination and since these examination items were mostly low in the features as the examination results of patients or the examination results were distributed to show lower concentration than the previous last standard concentration, it carried out the examination without using the last standard concentration, which could generate the effect to reduce medicine material (examination tube) used in the last standard concentration as many as the number of examination carried out. For this, it examined the number of medicine material reduction by month during the period from July, 2009 to February, 2011 and estimated the reduction amount of medicine material calculated the number of reduction by the unit cost of medicine material as well as the profit generated by the reduced medicine material to use for the medicine material of patient examination. Results: The total number of medicine material reduced during the period from July, 2009 to February, 2011 was 3,131 pieces, which had the effect to reduce the medicine material equivalent to about 31 kits of reagent. To calculate this by the unit cost of the medicine material, it analyzed to reduce about 6.4 million won of medicine material cost. Also the reduced medicine materials were used for medicine materials of patient examination and this was analyzed to generate about 13.75 million won of profit based on the ABC cost accounting. Conclusion: It showed no problem in the analysis of examination result even without using the last standard concentration regarding those examination items with low distribution of the patient examination result. For these examination items, it was able to reduce medicine material used for the last standard as many as the number of examination carried out. Also, the adjustment of concentration range was found to have no problem in the reliability of examination result. Therefore, this case will be applicable in those occasions of when the analysis of patient examination result is mostly distributed at the lower level or when an examination with the distribution of patient results in the range of lower concentration than the previous last standard concentration is carried out and this is considered to increase the efficiency in the use of medicine material in vitro as well as contribute to the profit of hospitals.

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A Study on Accounting for Nursing Cost by Korean Diagnosis Related Groups (K - DRGs) (종합병원(綜合病院)의 간호행위양상(看護行爲樣相)에 따른 간호원가(看護原價) 산정(算定)에 관(關)한 연구(硏究))

  • Oh, Hyo-Sook
    • Journal of Korean Public Health Nursing
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    • v.3 no.2
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    • pp.5-46
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    • 1989
  • The current medical payment Insurance Rates in Korea stipulate charges for medical treatment by the doctor, pharmaceutist, medical technician and maternity nurse. But unfortunately didn't specify those charges for nursing done by the professional nurse. Only basic nursing fee is accounted insufficiently in current medical insurance fee schedule. therefore, Being face with covering entire people by medical insurance by 1991, It seems that the problems pertaining to operating the hospital and medical insurance system would be incessantly expanded in that no mention is made of medical charges rendered by major medical producer service in the current system, For that reason, this study made an attempt to clarify the importance the professional nursing puts of the current medical payment. The purpose of this study was to accounting nursing fee which diveded into the current medical fee schedule. (Method) 1. Data collection; Importance and difficulties in nursing activities was conducted in 'S' National University Hospital. Total nursing activities were selected 72 items which included direct care and indirect care. This study was conducted to evaluating the degree of importance and difficulties according to nursing activities through questionnaire to 204 RN. and so relative difficulties (acuity) were computered because the nursing cost level of each nursing service was differently established by the equivalent coefficient according to degree of relative difficulty and time required. 2. Calculation of cost according to nursing activities; After 47 nursing activities were selected in General surgery nursing units, calculation of nursing cost was as follows Cost of Nursing activity = (relative difficulty X Average hourly wage and benefits of nurse) + material cost of nursing -t- Average nursing administration cost So, Calculated cost by nursing activities was compared to current non-insured and insurance rate. 3. Calculation of nursing cost by K - DRG ; Total of 578 patients who were hospitalized in General Surgery units from January to March 1988 ware classified by K - DRG After estimation of total nursing cost based on the K-DRG, verified the appropriateness of basic nursing fee in medical insurance rate (Results) 1. Analysis of degree of importance and difficulties were 4.16 and 3.67 based on 5 point scale. This score were judged that it is worthy specifying the nursing fee 2. The nursing cost of 47 nursing service items in general surgery patients showed that the average cost of nursing activity was \1374.5 and The lowest cost was \217 of 'oral administration nursing' item, The highest cost was \11,025 of 'saline enematill clear' item 3. The result of comparison between the calculated cost by nursing activities against the current non-insured and insurance rate showed that 13 items(27.7%) involved to payment of insurance rate, 9 items(19.1%) involved to non-insured rate, remainder 25 items (53.2%) were not charged anywhere of total 47 nursing activities 4. When calculated cost by nursing activities was 100. current insurance rate was 62.3, non-insured rate was 176.6. Therefore this showed that most of non-insured rate were higher than calculated nursing cost. The insurance rate, however, were lower than it. Reim-bursement was imputed to non-insured patients. So the current rate system became estrainged from cost system. When Remainder 25 items of nursing activities compared' to \1390 of daily basic nursing fee per patient belonged to payment as a insurance fee schedule, basic nursing fee schedule was 1-2% of calculated cost of nursing activities. Therefore it showed that nursing fee was not counted adequately in it. 5. Nursing cost by K-DRG estimated in chart review based on counting number of nursing activities and length of stay The result showed that average amount of total nursing cost was \183828.1 Comparison of nursing cost calculated by K- DRG and basic nursing fee schedule showed that only 12.3% of nursing cost was charged (Conclusion) From the above research result, It is fact that nursing prime cost should be estimated more accurately and included adequately in current medical payment system. The payment system of nursing activities should be introduced not only nursing activities of drug administration and injection fee belonged to insurance fee schedule but also most nursing activities belonged not to mekical fee schedule. Even if introducing payment system of nursing activities, It should be estimated scientific method of Accounting nursing cost So nurses could offer nursing care of good quality, thereby they could make a great contribution not merely to the convalescence of the patient but to the promotion of the people's health.

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A Study on Improving Scheme and An Investigation into the Actual Condition about Components of Physical Distribution System (물류시스템 구성요인에 관한 실태분석과 개선방안에 관한 연구)

  • Kim, Kyeong-Cho
    • Journal of Distribution Science
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    • v.7 no.4
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    • pp.47-56
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    • 2009
  • The purpose of this study is to present an alternative improving the efficient and reasonable of the physical distribution system management is influenced by many factors. Therefore, the study depends on the documentary method and survey method to achieve the purpose of this study. The major components of a physical distribution system are refers to as elements, include warehouse·storage system, transportation system, inventory system, physical distribution information system. The factors used in this study are ① factor of product(quality·A/S·added value of product·adaption of product·technical competitive power to other enterprises), ② factor of market(market channel·kinds of customer·physical distribution share), ③ factor of warehouse·storage(warehouse design·size·direction·storage ability·warehouse quality), ④ factor of transportation(promptness·reliability·responsibility·kinds of transportation·cooperation united transportation system·national transportation network), ⑤ factor of packaging (packaging design·material·educating program·pollution degree measure program), ⑥ factor of inventory(ordinary inventory criterion·consistence for inventories record), ⑦ factor of unloaded(unloaded machine·having machine ratio), ⑧ factor of information system (physical distribution quantity analysis·usable computer part), ⑨ factor of physical distribution cost(sales ratio to product) ⑩ factor of physical distribution system(physical distribution center etc). The implication of this study can be summarized as follows: ① In firms that have not adopted a systems integrative approach, physical distribution is a fragmented and often uncoordinated set of activities spread throughout various functions with function having its own set of priorities and measurements. ② The physical distribution is recognized as more an important strategic factor than a simple cost reduction factor, ③ It can be used a strategic competition tool to enterprise.

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Analysis of the Economic and Environmental Effects of Upstream Carbon Tax: Focusing on the Steel Industry (상류부문 탄소세 도입의 경제적·환경적 효과 분석: 철강산업을 중심으로)

  • Dong Koo Kim;Insung Son
    • Environmental and Resource Economics Review
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    • v.32 no.1
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    • pp.47-75
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    • 2023
  • Compared to the EU, which legislates the Carbon Border Adjustment System (CBAM), the United States' carbon border adjustment policy movement is still relatively slow. Recently, however, a related bill has been proposed in the United States, and research institutes have been presenting research results on how to introduce an upstream carbon tax rather than an emission trading system and carry out carbon border adjustment based on it. Therefore, in this study, we looked at the economic and environmental effects of introducing this type of upstream carbon tax and carbon border adjustment in Korea. If an upstream carbon tax of KRW 30,000 per ton of CO2 is applied to the net supply of domestic fossil energy, the expected carbon tax revenue is approximately KRW 22.9961 trillion, equivalent to about 5.7% of the total revenue of the Korean government of KRW 402 trillion in 2019. In addition, the carbon dioxide content of the steel sector, calculated based on the energy supply and demand status of the steel sector, which emits the most greenhouse gas emissions in Korea and has a considerable amount of overseas exports, was 106.22 million tons of CO2. On the other hand, assuming that the upstream carbon tax of 30,000 won per ton of CO2 embodied is directly passed on to the production cost of the steel sector, the carbon tax burden in the steel sector is estimated to reach approximately KRW 3.1865 trillion. Even after deducting KRW 1.1599 trillion in export refunds estimated by using the share of exports of steel products, the net carbon tax burden on steel products for domestic demand amounts to KRW 2.0266 trillion, which is analyzed to act as a factor in increasing the price of steel products.

A Contemplation on Measures to Advance Logistics Centers (물류센터 선진화를 위한 발전 방안에 대한 소고)

  • Sun, Il-Suck;Lee, Won-Dong
    • Journal of Distribution Science
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    • v.9 no.1
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    • pp.17-27
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    • 2011
  • As the world becomes more globalized, business competition becomes fiercer, while consumers' needs for less expensive quality products are on the increase. Business operations make an effort to secure a competitive edge in costs and services, and the logistics industry, that is, the industry operating the storing and transporting of goods, once thought to be an expense, begins to be considered as the third cash cow, a source of new income. Logistics centers are central to storage, loading and unloading of deliveries, packaging operations, and dispensing goods' information. As hubs for various deliveries, they also serve as a core infrastructure to smoothly coordinate manufacturing and selling, using varied information and operation systems. Logistics centers are increasingly on the rise as centers of business supply activities, growing beyond their previous role of primarily storing goods. They are no longer just facilities; they have become logistics strongholds that encompass various features from demand forecast to the regulation of supply, manufacturing, and sales by realizing SCM, taking into account marketability and the operation of service and products. However, despite these changes in logistics operations, some centers have been unable to shed their past roles as warehouses. For the continuous development of logistics centers, various measures would be needed, including a revision of current supporting policies, formulating effective management plans, and establishing systematic standards for founding, managing, and controlling logistics centers. To this end, the research explored previous studies on the use and effectiveness of logistics centers. From a theoretical perspective, an evaluation of the overall introduction, purposes, and transitions in the use of logistics centers found issues to ponder and suggested measures to promote and further advance logistics centers. First, a fact-finding survey to establish demand forecast and standardization is needed. As logistics newspapers predicted that after 2012 supply would exceed demand, causing rents to fall, the business environment for logistics centers has faltered. However, since there is a shortage of fact-finding surveys regarding actual demand for domestic logistic centers, it is hard to predict what the future holds for this industry. Accordingly, the first priority should be to get to the essence of the current market situation by conducting accurate domestic and international fact-finding surveys. Based on those, management and evaluation indicators should be developed to build the foundation for the consistent advancement of logistics centers. Second, many policies for logistics centers should be revised or developed. Above all, a guideline for fair trade between a shipper and a commercial logistics center should be enacted. Since there are no standards for fair trade between them, rampant unfair trades according to market practices have brought chaos to market orders, and now the logistics industry is confronting its own difficulties. Therefore, unfair trade cases that currently plague logistics centers should be gathered by the industry and fair trade guidelines should be established and implemented. In addition, restrictive employment regulations for foreign workers should be eased, and logistics centers should be charged industry rates for the use of electricity. Third, various measures should be taken to improve the management environment. First, we need to find out how to activate value-added logistics. Because the traditional purpose of logistics centers was storage and loading/unloading of goods, their profitability had a limit, and the need arose to find a new angle to create a value added service. Logistic centers have been perceived as support for a company's storage, manufacturing, and sales needs, not as creators of profits. The center's role in the company's economics has been lowering costs. However, as the logistics' management environment spiraled, along with its storage purpose, developing a new feature of profit creation should be a desirable goal, and to achieve that, value added logistics should be promoted. Logistics centers can also be improved through cost estimation. In the meantime, they have achieved some strides in facility development but have still fallen behind in others, particularly in management functioning. Lax management has been rampant because the industry has not developed a concept of cost estimation. The centers have since made an effort toward unification, standardization, and informatization while realizing cost reductions by establishing systems for effective management, but it has been hard to produce profits. Thus, there is an urgent need to estimate costs by determining a basic cost range for each division of work at logistics centers. This undertaking can be the first step to improving the ineffective aspects of how they operate. Ongoing research and constant efforts have been made to improve the level of effectiveness in the manufacturing industry, but studies on resource management in logistics centers are hardly enough. Thus, a plan to calculate the optimal level of resources necessary to operate a logistics center should be developed and implemented in management behavior, for example, by standardizing the hours of operation. If logistics centers, shippers, related trade groups, academic figures, and other experts could launch a committee to work with the government and maintain an ongoing relationship, the constraint and cooperation among members would help lead to coherent development plans for logistics centers. If the government continues its efforts to provide financial support, nurture professional workers, and maintain safety management, we can anticipate the continuous advancement of logistics centers.

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