• 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.

• Journal of Periodontal and Implant Science
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• 제26권3호
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• pp.689-699
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• 1996

The purpose of this research is to determine elements affecting the out-of-pocket cost of woman. The sample consisted of 1907 women living Iksan city. The survey was conducted by means of questionnaires. The model used in the analysis of out-of-pocket cost was the Andersen-Newman model, while the analysis techniques used were stepwise multiple regression and path analysis. The number of independent variables used in the analysis was 28 in total, ie 19 predisposing components, 6 enabling components, and 3 need components. In this study, the amount of variance by the model was 17 percent. Number of restricted activity days caused by oral disease, perceived susceptibility of dental disease, having a regular dental care, dental treatment costs, education level and income were found to have significant major effects on out-of-pocket cost. Number of restricted activity days caused by oral disease was the most important variable affecting out-of-pocket cost of woman. Also out-of-pocket cost shows larger effect due to enabling components than frequency of dental utilization.

• 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.

• 수산경영론집
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• 제47권2호
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• pp.33-41
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• 2016

The purpose of this study is to estimate the economic value of boat fishing experience marine tourism activity in Jeju Island's Chagwido. The economic value is estimated as consumer surplus using count data models including the truncated Poisson model and the truncated negative binominal distribution model. This study collects the effective 504 questionnaires from boat fishing experience tourists in Jeju Island's Chagwido. The truncated negative binominal distribution model was statistically more suitable and valid than other models. The truncated negative binominal distribution model was applied to estimate consumer surplus as economic value from boat fishing experience tourism activity in Jeju Island's Chagwido. A consumer surplus value per trip was estimated as about 209,900 won. The annual economic value from boat fishing experience tourism activity was estimated as 273,700 won in Jeju Island's Chagwido. Consequently, boat fishing experience marine tourism activity has a very large economic value in Jeju Island.

• 한국IT서비스학회지
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• 제15권3호
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• pp.1-14
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• 2016

According to the growing importance of science and technology policy, investment in research and development (R&D) has been increased. In this context, a patent as one of outcome of firm's systematic R&D investment is the way to hold a dominant position in companies' technology competitiveness and also to protect technology right. This study attempts to find the effects of input resources and intellectual property production activity on company value. It conducted empirical analysis based on 238 KOSDAQ-listed and medium-sized firms. Using the previous research, this study configurated research variables about activity of patent production, company value, and input of resources. Through these variables, it aims to know the effect of input of resources and activity of patent production on company value. First, the result of regression analysis shows that R&D cost has the positive effect on a patent production and sales promotion cost positively affects on the registration of the trademark. Second, the output of regression analysis indicates that a patent has the positive effect on company value but a trademark has not. With regard to the input of resources, R&D cost has the influence on company value but sales promotion cost has not. This study attempts to find the effectiveness of company's intellectual property registration on its value and suggests a way that the systematic R&D investment contributes the growth of company value.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권4호
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• pp.1481-1498
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• 2014

Automated activity monitoring has become important in many applications. In particular, automated monitoring is an important issue in large-scale management of group-housed livestock because it can save a significant part of farm workers' time or minimize the damage caused by livestock problems. In this paper, we propose an automated solution for measuring the daily-life activities of pigs by using video data in order to manage the group-housed pigs. Especially, we focus on the circadian rhythm of group-housed pigs under windowless and 24-hour light-on conditions. Also, we derive a cost-effective solution within the acceptable range of quality for the activity monitoring application. From the experimental results with the video monitoring data obtained from two pig farms, we believe our method based on circadian rhythm can be applied for detecting management problems of group-housed pigs in a cost-effective way.

• 한국건축시공학회지
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• 제12권3호
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• pp.340-346
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• 2012

최근 건설 산업은 정보화를 바탕으로 하여 체계적인 시스템의 도입을 추구하고 있다. 그 중에서 자원 조달관리의 경우 건축공사에서 비용과 품질에 직접적으로 관계되는 중요한 부분이다 또한 비용 및 일정과 불가분의 관계가 있어 이를 효율적으로 연계시키는 것은 매우 중요하다. 따라서 본 연구에서는 조달 자원의 다양한 분류 및 활용을 위하여 액티비티와 내역을 연계시킨 기초자료를 구축하였다. 또한 각각의 액티비티에 할당된 일위대가 세부품목을 연계하였다. 그리고 기준 시점에서 조달되어야하는 각종 자원 및 정보를 다양한 형태로 분류 가공하여 활용할 수 있는 액티비티별 소요자원 조달계획 모델을 제안하였다. 이때 제안된 소요자원 조달계획 모델은 기존의 수동적인 조달관리에서 발생하는 다양한 문제점을 파악하여 수정 및 보완할 수 있는 부가적 기능을 제공함으로써 그 활용성이 증대할 것으로 사료된다.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2014년도 추계학술대회
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• pp.7-8
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• 2014

선사가 기항노선의 주요 선정요인으로 컨테이너터미널 하역비를 들 수 있으므로, 하역비의 원가를 산정하는 것은 매우 중요하지만 컨테이너터미널을 대상으로 한 활동기준원가분석의 연구는 미미한 실정이다. 본 연구는 시간을 고려하여 개선된 시간-동인활동기준원가계산을 바탕으로 컨테이너터미널에서 적용 가능한 Conceptual Framework과 원가관리모델을 제시한다.

• 한국건축시공학회지
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• 제2권4호
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• pp.153-161
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• 2002

Recently our government operates earned value management system (EVMS) for improving work management system of the construction projects over specific scale. The EVMS is based on the integrated management between construction cost and schedule. the existing systems, however, are focused on the cost management by using work quantity. This study suggests a work management model to integrate construction cost with activity information. The model introduces a work task concept as a tool that can connect construction rest to activity information. The suggested model in this study is verified by using actual data for the applicability to practical construction projects.

• 산업경영시스템학회지
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• 제14권23호
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• pp.19-25
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• 1991

In this paper, constrained resource project scheduling problems schedule project activities subject to finite constraints on the availability of non-storable resource. Further, resources are assumed to be available per period in constant amounts, and are also demanded by an activity in constant amounts throughout the duration of the activity. We describe formulation which minimizes the combined cost of fluctuations in resource demand and delay of project completion. Cost bounding procedures are augmented by dominance relationships presented as theorems. This paper presents algorithm for solving the problem. And numerical examples are presented. Sensitivity analysis to evaluate the effect of changes of cost efficients is conducted.