• Korean Business Review
• /
• v.20 no.2
• /
• pp.47-60
• /
• 2007

The purpose of this study is to investigate the beyond budgeting model at Borealis Group. This company have succeed in beyond budgeting by rolling financial forecasts, balanced scorecard, Activity-based costing, and decentralized investment management. As study finding of this paper, proposed following items to domestic enterprises. The first, improvement of plan function of budgeting by rolling financial forecasts. the second, strategy and budget more than strong link by balanced scorecard. the third resource's strategic arrangement and efficient use. the fourth competitive advantage strategies associated with relative performance evaluation, the fifth, compensation public ownership by relative performance.

• Journal of Korean Academy of Nursing Administration
• /
• v.19 no.4
• /
• pp.449-461
• /
• 2013

Purpose: The purpose of this study was to explore the relationship between cost and revenue for inpatient nursing activities in general wards. Methods: Data were collected from 12 medical-surgical wards in one general hospital from January 1 to December 31, 2010. The nursing activities were categorized into 2 groups according to nursing service payment type in terms of the Korea health insurance system. Descriptive statistics were used to identify nursing activities and nursing activity costs. Results: Of 140 nursing activities identified as performed in general wards, payment for 69 items was included in nursing management fees. The percentage of each cost for the nursing units was 90% for labor, 4% for materials, and 6% for operating expenses. The cost for medical support nursing service accounted for 38% of costs and nursing management fees, 62%. The average profit and loss was -237,257,000 won. The cost recovery rate for nursing service was only 44%. Conclusion: The results indicate a need to measure the economic value of nursing activities performed in general wards and use it as a basis for establishing an adequate reimbursement system for nursing service.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.24 no.1
• /
• pp.29-35
• /
• 2018

According to the Global Wind Report of the Global Wind Energy Council (GWEC) in 2017, global wind power electricity generation capacity has been dramatically developing from 23,900 MW in 2001 to 486,790 MW in 2016. However, wind power generation in South Korea accounts for only 0.2 % of total power generation. Nonetheless, electricity production by wind power generation is soon expected to reach the grid parity where the cost of generating electricity by wind power is equal to the cost of fossil fuels such as oil. In this study, we analyzed the criteria of vessel traffic and fishing activities of major offshore wind farms in Europe where 88 % of the offshore wind power facilities are located. Finally, we suggest critical considerations based on the analysis.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2000.04a
• /
• pp.294-297
• /
• 2000

날로 심화되는 기업간 경쟁 환경에 대응하기 위하여 많은 기업들은 Business Process Reengineering(BPR)과 함께 이에 부합하는 정보 시스템을 도입하거나 구축하고 있다. 그러나 비용에 대한 부정확한 분석과 비효과적인 전략들은 정보 시tm템의 도입에 대한 의사결정을 매우 어렵게 만들고 있다. 본 논문에서는 먼저, BPR과 다단계 활동기준 원가(Multi-level Activity-Based Cost(ABC))기법을 사용하여 정보 시스템 도입에 영향을 줄 수 있는 활동들을 구분하고 개선한다. 그리고 기존과 개선에 따른 활동비용의 savings에 대한 분석 방법론을 제시하고 그에 따른 정보 시스템의 도입에 대한 가능성을 연구한다. 끝으로, 사례 연구를 통하여 제안된 BPR에 대한 상세한 ABC분석을 수치 예제와 함께 수행한다.

• Journal of Korean Academy of Nursing Administration
• /
• v.5 no.2
• /
• pp.389-400
• /
• 1999

The purpose of this study is to examine a possibility of applying the ABC system to analyze the cost of nursing service on one obstetrics and gynecology (OB/GYN) unit in a major medical center. The activities of nurses on an OB/GYN unit were analyzed for 4 days for 96 hours. 2 week days and 2 days on weekend. Total cases included in the study were activities of 12 charge nurses and 12 staff nurses. Activities were categorized into direct and indirect activities in order to calculate the cost of activities. Nursing activities were defined multidimesionally in order to utilize the ABC system. The 60 nursing activities were classified into the direct nursing activities and the indirect nursing activities based on a literature review, interview, and survey results. The direct activities were further categorized into the single nursing activities and the multiple nursing activities. The indirect activities were classified into the indirect nursing service activities and the general management activities. The major findings of this study were as follows : 1. There were differences in activities according to the positions and duties of the nurses. The charge nurses mostly performed the indirect nursing service activities and the general management activities. Almost all of their indirect nursing activities spent on each patient were similar. The staff nurses performed the single nursing activities and the multiple nursing activities. 2. The activities of staff nurses included medication, patient assessment, rounding and organizing the unit. patient education, nursing treatment, admission and discharging of patients. There was no differences in types and amount of time spent between the nurses on day-time duty and evening-time duty, but the patient assessment activity increased during the night-time. 3. The cost of post partum nursing services for women who had a normal vaginal delivery using the ABC system included the cost incurred by direct nursing activities provided by the staff nurses (85.9%), indirect nursing activities incurred by the staff nurses(19.0%) and the nursing activities by the charge nurses and the head nurse(14.1%). The ABC system is a relatively new method of cost analysis. The results of this study can provide the nursing and hospital managers with useful information on cost control. It is suggested that more studies should be done using the ABC system and extend the scope of studies to include value analysis to aid the Activity-Based Management(ABM) and/or the reengineering of hospital process.

• Journal of Korean Academy of Nursing
• /
• v.41 no.4
• /
• pp.500-509
• /
• 2011

Purpose: Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Methods: Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. Results: The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. Conclusion: These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

• Journal of Korean Academy of Nursing Administration
• /
• v.8 no.1
• /
• pp.17-29
• /
• 2002

The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

• The Journal of Information Systems
• /
• v.16 no.1
• /
• pp.65-90
• /
• 2007

전통적인 비용수익 분석법 (CBA approach) 과 활동기준원가계산 방법 (ABC approach)과 같은 지금까지의 방법으로는 전략적 정보시스템이나 정보 하부구조를 효과적으로 평가하고 정당화하는데 한계가 있다고 지적되어왔다. 따라서, 본 논문은 정보시스템의 하부구조를 이루고 있는 데이터 웨어하우징을 스물여섯 개의 데이터 웨어하우징 성공사례 분석을 통해서 데이터 웨어하우징이 가치사슬 모델의 각 활동에 어떻게 활용되고 있는지를 분석하고, 경쟁우위적 관점에서 이들 사례들의 공통점을 찾아내어, 데이터 웨어하우징을 경쟁우위적 관점에서 보다 효과적으로 정당화할 수 있는 모델을 제시하고 있다. 이 모델은 기존의 정보시스템 정당화에 사용되어왔던 방법들의 단점을 보완하여, 기업들이 데이터 웨어하우징이나 경쟁우위를 확보하기 위해서 구축하는 다른 정보시스템들을 경쟁우위적 관점에서 정당화하고자 할 때 유용한 도구로써, 기존의 방법들과 병행해서 사용하면 보다 효과적으로 정보시스템들을 평가하고 정당화할 수 있으리라 생각된다.

• Journal of Technology Innovation
• /
• v.25 no.2
• /
• pp.153-179
• /
• 2017

Korean government has granted fixed indirect cost rates to several exceptional R&D programs which is lower than the predetermined rate by the government. It has been needed to evaluate the validity of exceptional R&D programs and determine the optimal indirect costs rate of the programs. This study analyzes the cost structure and explores drivers of indirect costs of exceptional R&D programs and evaluates the validity of current indirect costs rates. Finally, we propose the formulas for indirect costs rates of exceptional R&D programs. We analyze the cost structure of the exceptional R&D programs. Equipments and material costs are 50% in infra building program. Scholarship to students is 43% in HRD program. Equipments and material costs are 50% and R&D activity costs are 31% in international R&D program. Main cost components of evaluation program are salary(37%), R&D execution costs(21%) and R&D activity costs(19%). We propose three formulas of indirect costs for exceptional programs. 1) The cost items with exceptionally large amount are excluded in the base of formula for indirect costs. 2) Fixed indirect cost rate is applied for specific R&D programs. 3) Upper bound is set for the cost items with exceptionally large amount in the calculation of indirect costs rate. Our proposal is expected to contribute to the improvement of the efficiency of national R&D programs.

• Journal of Korean Academy of Nursing
• /
• v.49 no.5
• /
• pp.586-600
• /
• 2019

Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers. Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group. Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers.