• 대한안전경영과학회지
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• 제16권1호
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• 한국항만경제학회지
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• 제31권3호
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• pp.167-186
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• 2015

본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

• 토지주택연구
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• 제13권2호
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• pp.125-139
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• 2022

건설기업이 경쟁력 있는 혁신기업으로 나가기 위해서는 원가 정보를 이용한 원가관리와 효율적인 프로세스 개선이 필요하다. 원가정보를 이용하여 장기적인 의사 결정을 지원하는 활동기준원가계산(ABC)은 기업의 경쟁력을 향상하는 도구이다. 본 연구는 전통기준원가계산(TBC)과 활동기준원가계산(ABC)을 비교·분석하여 성과급 지급의 적정성을 확인한다. 또한 ABC를 이용한 보상시스템이 직원의 만족도와 참여도에 미치는 영향 관계를 실증 분석한다. 연구 결과, 직원의 참여도에 대한 보상시스템의 영향력은 내재적 보상(𝛽=0.338)과 외재적 보상(𝛽=0.308)의 순서로 나타났다. 또한 보상시스템은 직원의 만족도에 긍정적인 (+) 효과를 보였으며, 영향력은 내재적 보상(𝛽=0.360)과 외재적 보상(𝛽=0.337)의 순서로 나타났다. 그리고 직원의 만족도(𝛽=0.225)는 참여도에 긍정적인 영향을 미쳤다. 직원의 만족도와 참여도를 높이기 위해서 외재적 보상과 내재적 보상으로 구성된 보상시스템의 구축이 필요하다는 사실을 확인할 수 있었다.

• 대한안전경영과학회지
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• 제3권2호
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• pp.145-154
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• 2001

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2005년도 추계학술대회
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• pp.203-210
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• 2005

• 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.

• 대한간호학회지
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• 제34권6호
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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.

• 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.

• 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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• 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).