• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2014.10a
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• pp.7-8
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• 2014

One of the important factor for port selection is total handling charge(THC) of container terminal, and consequence of that the actual cost is vital for variation of THC. However, a great majority of the reported ABC applications have been limited to manufacturing and a little has been written on how the ABC approach can be used for logistics company especially for container terminal. This study proposes the applicable conceptual framework and cost management model based on Time-Driven Activity-Based Costing for container terminal.

• 한국보건간호학회:학술대회논문집
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• 2004.05a
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• pp.183-184
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• 2004

• Proceedings of the Safety Management and Science Conference
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• 2000.11a
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• pp.63-71
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• 2000

대량생산체제를 위주로 했던 산업혁명 초기에는 원가계산방식이 비교적 수월하였다. 생산에 투입된 비용을 그대로 생산량으로 나누기만 하면 되었고 이 수치를 그대로 원가라고 간주하여도 기업이 존속하는데는 아무 영향이 없었다. 물론 이 때에도 간접비라는 것은 존재하였으나 그 비중이 미미했기에 이를 무시하여도 되었던 것이다. 그러나 그 때와 달리 지금은 기업환경은 다품종 소량생산, 고객 주문 생산 등의 다양한 형태로 변화되어 왔으며 유연생산시스템, 적시생산시스템 등과 같은 새로운 경영기법 및 생산관리 기법이 발달함에 따라 그간 무시되어 왔던 간접비가 오히려 직접비보다도 많아지는 현상이 생기게 되었다. 그래서 증가하는 간접비를 효과적으로 제품이나 서비스에 배부하여야 하는 필요성에서 연구가 시작되었고 그 결과로서 나온 원가계산방법이 활동기준원가계산시스템이다. 우리 나라에는 90년대 초반에 도입되어 여러기업이 시스템을 구축한 상태이며 이에 대한 사례를 연구한 논문도 발표되었다. 활동기준원가 계산시스템이 기존의 원가계산시스템보다 더 정교하다는 것은 많은 이미 많은 연구들에서 입증이 되었지만 그래도 실제 시스템의 구축에 있어서는 아직도 많은 연구과제가 남아있다. 본 연구는 시스템의 구축과정에서 핵심과정으로써 반드시 거쳐야 하는 활동분석단계에 관심을 두고 활동분석과정을 가능한 적은 비용으로 빠르게 수행하기 위한 방법을 모색하였다. 그 방법으로 선택한 것이 기존의 기업보유자료를 이용하여 활동분석을 수행하는 것으로 비록 활동분석데이터의 신뢰성에는 조금 부족한 면이 있을 수 있으나 기업보유자료가 활동분석과 개연성이 있음을 제시하고자 하였다. 한다.드가 전송한 패킷은 이전 셀 지역에 있는 에이전트가 새로운 셀 지역에 있는 이동 노드로 패킷을 재전송하여 전달하는 smooth 핸드오프 기능을 제공한다. 이전 셀 지역에 속한 외부 에이전트가 바인딩을 갱신하기 전에 송신 노드로부터 이동노드로 전달된 패킷이 있을 경우는 패킷을 저장하여 이후에 이동 노드의 위치 정보에 관한 바인딩 정보가 갱신되면 이러한 바인딩 정보에 따라 패킷을 재전송하는 버퍼기능도 제공한다. route optimization mobile IP는 기본적인 mobile IP에서의 복잡한 라우팅 문제를 해결하고, 핸드오프에서의 패킷 손실률을 최소화 한다.본 논문에서는 컴퓨터 시뮬레이션을 통해 smooth 핸드오프를 이용한 mobile IP의 성능을 분석한다. 일반적으로 데이터 트래픽 특성, 노드의 이동성, 바인딩 갱신시간, 버퍼관리 방법 등은 핸드오프 동안 mobile IP의 성능에 많은 영향을 미친다. 따라서 시뮬레이션 모델을 이용하여 다양한 트래픽 환경에서 위에 언급된 성능 파라미터들의 영향을 분석한다. 마지막으로 시뮬레이션 결과를 이용하여 mobile IP의 성능을 개선시키기 위한 방법을 제시한다. 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.89-120
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• 2014

The purpose of the study is to suggest a new approach to the terminal operators in order for them to efficiently control their operation cost and support the strategic decision making system and build a performance evaluation process through the systematic cost analysis approach. This study implemented terminal cost analysis based on the traditional cost system, ABC and TDABC and compared the results of each approach. Throughout the study, the usefulness of TDABC was proved in finding operational problems and suggesting countermeasures for improving cost effectiveness and minimizing unused cost.

• Journal of the Korean hospital association
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• v.35 no.4 s.302
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• pp.78-81
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• 2006

• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• Korean Journal of Construction Engineering and Management
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• v.16 no.4
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• pp.139-145
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• 2015

Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

• Journal of Korean Academy of Nursing
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• v.34 no.6
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• pp.1117-1128
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• 2004

Purpose: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. Method: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. Result: The HHC activities were classified into 70 activities. In resource, the labor cost was 245￦per minute, operating cost was 9,570￦ per visit and traffic expense was an average of 12,750￦. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741￦ and the cost ranged from 55,560￦ to 74,016￦. Conclusion: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

• Journal of the Korea Institute of Building Construction
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• v.22 no.5
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• pp.485-496
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• 2022

Modular construction projects offer advantageous over conventional construction projects in the area of quality control through factory production. However, as clear standards and definitions for quality control activities have yet to be not established, it is difficult to judge the appropriateness of the scale of quality control costs, and it is also difficult to classify quality control activities by process stage. Therefore, in this study, a method for classifying quality management activities based on activity standards was presented, in addition to a method for classifying quality costs according to the PAF standards to check how effective the costs and activities are for quality control in the future. The findings of this study can be used to define the quality management activities for each stage of the modular construction project in the future, and to develop a database of evidence to determine the appropriateness of cost distribution accordingly.

• Korean Business Review
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• v.9
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• pp.59-73
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• 1996