• 간호행정학회지
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• 제14권2호
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• pp.118-130
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• 2008

Purpose: The purpose of this study was to estimate of home-visiting nursing costs for low-income elderly with chronic disease in a metropolitan city using the severity classification and ABC(active-based costing). Methods: First, the HHC activity pool was established. The performance time of each nursing activity were estimated. Second, nursing resources(labor costs, operating costs, and traffic expenses) were analyzed and nursing cost per minute was calculated. And then the cost of each activity was estimated. Third, 202 visiting cases were classified into three group by their severity. And then nursing cost per visit according to their severity was estimated. Results: 59 nursing activities were included in HHC activity pool. The average working time of 59 nursing activity was 6.7minutes and nursing cost per minute was 489 won. According severity, nursing cost per visit were in class I, 54,296 (won), class II 83,124(won), and class III 93,455(won).

• 대한간호학회지
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• 제49권5호
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• pp.586-600
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• 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.

• 간호행정학회지
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• 제16권4호
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• pp.399-408
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• 2010

Purpose: The purpose of this study was to compare the cost using different methods of costing nursing activities for patients with chronic otitis media having surgery. Method: Data were collected from 30 patients who had mastoidectomy and tympanoplasty. To compare the cost, the researchers used three different costing methods; consumed time, resource based relative value scale (RBRVS), and critical pathway (CP). Results: Twenty-six nursing activities for surgical patients with chronic otitis media were found. Total cost was 83,843.7 won using RBRVS. The costliest activity was recording at 9,734.4 won, followed by confirmation of doctors' orders at 9,302.4 won, and injection with infusion pump at 9,072.0 won. There was a difference in nursing activities performed according to the length of hospital stay, and the cost was highest on the surgery day at 13,417.8 won. Comparatively, the total cost was 72,014.4 won using CP. Conclusions: Nursing activities are performed in various forms according to the disease and patient's condition, and different nursing activities are executed according to the length of hospital stay. In order to measure the load of nursing activities and distribute it appropriately, it is necessary to analyze the cost of nursing activities by the process of nursing services performed.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 2000년도 춘계공동학술대회 논문집
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• pp.294-297
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• 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.

• 기술혁신연구
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• 제25권2호
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• pp.153-179
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• 2017

국가연구개발사업 규모가 매년 증가함에 따라 이에 대한 간접비 금액도 증가하고 있다. 간접비는 연구개발사업의 효율적인 추진에 필요하기 때문에 이에 대한 관심도 높아지고 있다. 현재 국가 연구개발과제의 실제 간접비율이 고시비율보다 현저하게 낮다는 주장들이 있다. 하지만 이러한 실제 간접비율의 계산에 고시된 간접비율을 적용하지 않는 간접비 예외사업이 포함되어 낮게 나타난 것으로 파악되고 있다. 그런데 간접비 예외사업은 고시간 접비율의 적용이 곤란한 사업적 특성을 가지고 있는 사업에 한정하여야 하는데, 이에 대한 검토가 미흡한 실정이다. 따라서 간접비 고시비율 예외 적용사업의 타당성을 검토하고, 당해 사업에서 간접비 발생 원인을 탐색하여 적정한 간접비 지급기준을 설정할 필요가 있다. 본 연구에서는 현행 국가연구개발사업의 간접비 고시비율 예외사업을 조사하고, 정률 예외사업의 원가동인을 탐색하여 적정한 간접비 지급기준을 설정함으로써 합리적인 사업관리 방안을 모색하고자 하였다. 원가동인을 탐색하기 위하여 우선 정률예외사업에 대한 특성과 비목구조를 분석하였다. 분석 결과, 4개의 정률예외사업별로 각각 비목 구성의 고유한 특성이 도출되었다. 기반구축사업에서는 연구장비재료비의 비중이 50%로서 가장 높게 나타났으며, 인력양성사업에서는 학생인건비의 비중이 43%로 가장 높게 나타났다. 국제공동예산사업에서는 국제활동비를 식별할 수 없었으나, 연구장비재료비의 비중이 50%로 가장 높으며, 연구활동비가 31%의 비중을 차지하고 있었다. 하지만 평가조정사업은 내부인건비(37%), 연구과제추진비(21%), 연구활동비(19%) 순으로 나타나고 있으며, 기관별로 큰 차이가 없어서 예외적용사업이 아닌 일반사업으로 분류하는 것이 타당한 것으로 판단되었다. 본 연구에서는 이러한 각 사업별로 비목 구성비율의 특성에 따른 원가동인을 고려하여 조정간접비율을 산정하는 식을 마련하였다. 이를 통해 다음과 같이 우리나라 정률예외사업에 적용될 고시 간접비율 설정방안 세 가지를 제시하였다. 1) 사업 특성별로 거액 비목은 간접 비율 계산에서 제외하고 고시비율 적용한다. 2) 정률예외사업을 분리하여 별도의 고정간접비율 적용한다. 3) 고시사업과 통합하되 특정 거액 비목은 제한을 설정하여 고시비율 적용한다. 본 연구는 국가연구개발 정률예외사업에 대하여 처음으로 원가구조를 분석하고, 합리적인 간접비 설정방안을 제시하였다는 데에 그 의의가 있다. 간접비는 직접비와 함께 국가연구개발사업을 효과적으로 수행하는 데에 기여한다. 따라서 본 연구에서 제시된 간접비 고시비율 예외적용 기준안을 통해 국가연구개발사업을 수행하는 연구기관에 실소요 간접비를 지원함으로써 연구개발사업의 효율적 추진을 도모할 것으로 기대된다.

• 한국정보시스템학회지:정보시스템연구
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• 제16권1호
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• pp.65-90
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• 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.

• 산업경영시스템학회지
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• 제28권2호
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• pp.81-93
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• 2005

The main purpose of this paper Is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC). Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a different system from the private firm's ABC system. The Management Resource Analysis System that we propose is embodied using JAVA and JSP within an UNIX environment and developed as a Web-enabling base. It is expected for aiding a manager's decision-making such as resource inquiry, standard resource analysis, estimating the ratio of a government subsidy, case based reasoning, what-if analysis. The results of this paper suggest what points are to be considered when we apply ABC for Government Investment Corporation.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회/대한산업공학회 2005년도 춘계공동학술대회 발표논문
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• pp.112-118
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• 2005

Workflow is a collection of tasks organized to accomplish some business processes. It also defines the order of task invocation or conditions under which task must be invoked, task synchronization, and information flow. And activity based costing(ABC) provides accurate cost information for decision making. In ABC systems, costs must be separable into cost pools each of which corresponding to a single cost driver. These two systems are closely related to each other. But recent research deals with workflows and ABC systems separately. Thus, this research proposes an extended workflow model which is expressed cost information using activity based costing.

• 한국병원경영학회지
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• 제10권1호
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• pp.25-47
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• 2005

This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

• 보건행정학회지
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• 제8권2호
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• pp.88-109
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• 1998

The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.