• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.2
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• pp.231-237
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• 2006

A controversy get more deeply intensified about the price of inpatient's meal provided in hospital as the Ministry of Health and Welfare declared the National Health Insurance will cover inpatient's meal from 2006. By using newly designed cost analysis method and stratification method of the population, the optimal price of inpatient's meal are derived based on the 71 sample hospitals. This study analyzed 71 samples based on the activity based costing(ABC) and the method of relative units value(RUV). The factors influencing the level of cost are found by linking the results of cost and statistical analysis. As the key factors influencing the cost are the number of employees in a nutrition department and a the number of meals provided to the patients, These factors should be considered when the optimal price of inpatient meals is set for the coverage of the National Health Insurance.

• Defense and Technology
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• no.3 s.193
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• pp.20-33
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• 1995

한국방위산업진흥회에서 방위산업에 관한 학술적 조사활동 활성화와 제시된 아이디어를 정책개발과 업체에서 활용하기 위해 국방 관련 교육기관 교육생들을 대상으로 우수 논문을 선발, 시상하고 있다. 이에 올해 우수논문으로 선정 시상된 2편의 글을 요약, 발췌 소개한다. "방산물자 원가계산제도에 관한 연구"에서는 발전 방안을 중점적으로 "안보환경 변화에 따른 한국방위산업 육성방안에 관한 연구"는 대안 제시 측면에 중점을 두어 요약 하였다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.22 no.52
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• pp.355-363
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• 1999

As the indirect cost is increasing, ABC(Activity-Based Costing) Method that can distribute the indirect cost to each products is more effectively used. Especially for a Hospital to provide better medical service with patients, It's necessary that build ABC System to provide a regular cost information. This study proposed methodology enabling accurate cost analysis from importing concepts of ABC in a Hospital and presented a Cost Information Table for Work-Time Table and Output Services to calculate ABC.

• 대한예방의학회:학술대회논문집
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• 1998.10b
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• pp.275-276
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• 1998

• 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.

• The Magazine of the IEIE
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• v.20 no.2
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• pp.87-100
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• 1993

정보통신 안전 서비스의 제공에 따라 사업자 측면에서 관련 장비의 상호운용성 확보, 연구개발 또는 도입제품 평가의 용이성과 제품생산자 측면에서는 생산원가의 저렴화를 위하여 반드시 표준화가 필요하다. 본 논문에서는 안전기술의 표준화 연구를 수행하는 주요 국제기구인 ISO/IEC JTC1 SC21, SC27과 CCITT SG VII 등의 활동과 이에 대응한 국내 표준화 그룹들과 관련 기관들의 활동을 소개하였다. 또한 이러한 국내외 활동과 통신 사업자의 사업여건을 고려하여 통신 사업자가 정보통신 사업에 잇어서 소요되는 안전기술 및 이의 표준화 방향을 제시하고자 한다.

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

• Agrochemical news magazine
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• v.22 no.10 s.173
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• pp.14-17
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• 2001

• Journal of Digital Convergence
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• v.20 no.4
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• pp.215-224
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• 2022

This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

• Journal of Digital Convergence
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• v.15 no.7
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• pp.91-96
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• 2017

The purpose of this study is to evaluate the program for enhancing the interaction capacity between the child care institutions and the original family (associate) and propose a program suitable for the child care institutions. The program was conducted at two institution located in Seoul and Cheongju, and the process evaluation and outcome evaluation were conducted. First, the problems that appeared in the process evaluation were recruiting and maintaining participants. As a result of the satisfaction of each program, it was found that the satisfaction of the program sharing the various experiences or sharing the small daily life was high, and it was positive for the improvement of the relationship. Parents showed improvement in the post -test rather than the pre-test. Through qualitative assessment, positive evaluations were made in programs where the family participated in activities that could not be done together in the camp or everyday life, rather than just one-time activity programs.