• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 해양환경안전학회지
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• 제24권1호
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• pp.29-35
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• 2018

세계풍력발전협회(GWEC) 2017년도 Global Wind Report에 따르면 전세계 풍력에 의한 발전용량은 2001년도 23,900 MW에서 2016년도 486,790 MW로 비약적으로 발전하고 있다. 반면 국내 발전원별 총발전량 비중에서 풍력에 의한 발전은 0.2 % 불과하다. 국내외 발전원별 정산단가가 풍력으로 전기를 생산하는 데 드는 발전원가가 석유 등 화석연료 발전원가와 같아지는 Grid Parity에 이미 도달하여 풍력발전에 의한 전기의 생산은 더욱 확대될 것이다. 본 연구에서는 전 세계 해상풍력설비의 88 %가 위치하고 있는 유럽의 주요 해상풍력발전단지의 선박통항 규정과 어로활동에 대한 기준을 분석하여 향후 국내 해상풍력발전단지 설치 시 선박통항 및 어로활동 기준 설정 시 고려되어야 할 사항을 제시하였다.

• 한국조리학회지
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• 제10권1호
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• pp.116-127
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• 2004

In rapidly changing environments of Foodservice Industry, it would be leading companies have made constant efforts to establish efficient management through active involvement in management accounting. Especially the foodservice business in Korea needs more critical managerial environment to grow and develope as a going business, these management environment is changed according to deepening of the competition between foodservice companies and customer's wants. In order to succeed in this change of management environment, a new managerial policy is required which the economic environment, estimates the level and the direction of change and makes efficient use of various resources through internal control.

• 대한예방의학회:학술대회논문집
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• 대한예방의학회 1999년도 제51차 추계 학술대회 연제집
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• pp.252-253
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• 1999

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 2004년도 추계학술대회 논문집
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• pp.1456-1461
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• 2004

Companies of Build-to-Order(BTO) strive to achieve customer responsiveness and cost efficiency simultaneously. The success of BTO depends upon the high volume production based on product plat form and delayed differentiation principle on the one hand, and upon the rapid estimation of delivery and cost for the customer orders on the other hand. Expeditious processing of a specific order requires the rearrangement of production resources and the schedule, which results in increased cost. This paper describes a cost estimation method using activity-based costing depending on the schedule change caused by urgent customer orders.

• 간호행정학회지
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• 제8권1호
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• pp.17-29
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• 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.

• 간호행정학회지
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• 제5권2호
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• pp.389-400
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• 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.

• 대한간호학회지
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• 제41권4호
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• pp.500-509
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• 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.

• 경영과학
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• 제17권2호
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• pp.115-124
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• 2000

Activity-Based Costing(ABC) is an accounting cost system which allocates the overhead cost to each cost object more accurately. ABC system achieves improved accuracy in estimating the cost of cost object by using multiple cost drivers to trace the cost of activities to the cost objects associated with the resources consumed by those activities. The selection and the aggregation of these cost driver candidates can pose difficult problems. This paper deals with these problems in mathematical programming approach. The first model is formulated as an integer programming model in cost driver selection and the second model is formulated as multi-objective goal programming model in reduction of cost drivers already selected.

• 기술혁신연구
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• 제8권1호
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• pp.173-195
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• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.