• Title/Summary/Keyword: Bottom-up cost analysis

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Dental implant bottom-up cost analysis (치과 임플란트 상향식(bottom-up) 원가산정)

  • Kim, Min-Young;Choi, Ha-Na;Shin, Ho-Sung
    • The Journal of Korean Academy of Prosthodontics
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    • v.52 no.1
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    • pp.18-26
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    • 2014
  • Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

Marginal Abatement Cost Analysis for the Korean Residential Sector Using Bottom-Up Modeling (상향식 모형을 이용한 국내 주거부문의 온실가스 한계감축비용 분석)

  • Chung, Yongjoo;Kim, Hugon;Paik, Chunhyun;Kim, Young Jin
    • Journal of Energy Engineering
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    • v.24 no.1
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    • pp.58-68
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    • 2015
  • A marginal abatement cost analysis has been conducted to analyze the effects of abatement measures on greenhouse gas (GHG) emissions for the Korean residential sector. A bottom-up model using MESSAGE has been developed by defining the energy demand and constructing the reference energy system for the residential sector. A great amount of activity data has also been analyzed. Abatement potentials and related costs of individual abatement measures are investigated. The result from the marginal abatement cost analysis may provide general guidelines and procedures for the establishment of GHG abatement polices.

Greenhouse Gas Emission and Abatement Potential Analysis for the Korean Horticulture Energy Sector Using Bottom-Up Approach (상향식 접근법에 의한 국내 시설재배 에너지부분의 온실가스 배출량 및 감축 잠재량 분석)

  • Paik, Chunhyun;Chung, Yongjoo
    • Journal of Energy Engineering
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    • v.24 no.4
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    • pp.146-158
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    • 2015
  • A bottom-up approach has been conducted to estimate greenhouse gas (GHG) emission and to analyze the marginal abatement cost for the Korean horticulture energy sector. With the systematically derived activity and energy balance data, the BAUs have been estimated, along with the marginal abatement cost over the period 2010 through 2030. The result from the marginal abatement cost analysis may provide general guidelines and procedures for the establishment of GHG abatement polices.

Climate Change Policy Analysis Considering Bottom-up Electricity Generation System (발전부문 하이브리드 모형을 사용한 기후변화 정책효과 분석)

  • Oh, Inha;Oh, Sang-Bong
    • Environmental and Resource Economics Review
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    • v.22 no.4
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    • pp.691-726
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    • 2013
  • We develop a hybrid model which allows the change in electricity generation mix by adding the electricity-sector components of bottom-up model to the conventional CGE model. The electricity sector is represented as a sum of separate generation technologies, each of which has the form of DRTS (Decreasing Returns to Scale) production function, unlike the conventional CGE model. We compare the effects of the 30% emission reduction target using the hybrid model with those using the conventional CGE model. The cost of meeting the target is lower with the hybrid model than the conventional CGE. It is consistent with previous studies in that adding the bottom-up components to the top-down model reduces the cost of emission reduction. In an extra analysis we find that an additional regulation like RPS (Renewable Portfolio Standard) increases the cost.

A study on the dental technology and fabrication cost analysis of implant prosthesis for National Health Insurance (건강보험 급여화 관련 임플란트보철물의 기공원가 분석 연구)

  • Cho, Mi-Hyang;Lee, Gwang-Young;Lee, Hee-kyung;Nam, Shin-Eun;Ryu, Jae-Kyung;Kwon, Hyok-Mun;Kim, Kyung-Rok;Cho, Hong-Kyu
    • Journal of Technologic Dentistry
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    • v.42 no.2
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    • pp.149-162
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    • 2020
  • Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities. Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other. Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won. Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.

Efficiency Analysis for R&D Management according to Operation Type of Funding Agencies (연구관리전문기관의 사업형태에 따른 국가R&D 사업관리 효율성 분석)

  • Lee, Sang-hyuk;Kim, Yun Bae
    • Journal of Korea Technology Innovation Society
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    • v.21 no.4
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    • pp.1345-1365
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    • 2018
  • Following principal-agent relationship between government and funding agency effects on efficiency and management of project, this paper suppose that project management cost rate variable on outsourcing and administration of institution, applies multiple regression analysis and logit analysis by using factors that procurement status of institutional operating expenses and each subordinates scale (Budget, subject number) and method (Top-down/Bottom-up), not a total amount, for examining factors following project efficiency analysis and way of commission. The major variables which effect on efficiency of institution are management cost scale (0.36), institutional operating expenses ratio (-0.47), way of outsourcing, the factors that affect way of outsourcing are portion of project management cost (-38.5) and institutional operating expenses rate (-11.7). This means both legal and financial stability are necessary and it is avoidable moral hazard and adverse selection on principal-agent problem.

Improvement of Software Cost Estimation Guideline Using OLAP Multidimensional Model (OLAP 다차원 모델을 이용한 소프트웨어 사업대가기준의 개선)

  • Park, Hye-Ja;Hwang, In-Soo;Kwon, Ki-Tae
    • Journal of Information Technology Services
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    • v.11 no.1
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    • pp.197-210
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    • 2012
  • This paper presents the ways that can improve the Software Cost Estimation Guidelines in order to replace those that are expected to be abolished at February, 2012, and solve the problems that are being occurred in the current Software Cost Estimation Guidelines. By using multidimensional modeling of OLAP(On-Line Analytical Processing), this paper does three dimensional modeling that considers the product/service view, process view and skill view. Also, it presents the identification method of cost estimation data through the view of each dimension. Furthermore, it defines the software cost estimation process and adapts them into the bottom up estimation and the top down estimation. Finally, it proposes the access of cost estimation data by the multidimensional analysis of OLAP.

External cost Forecasting of Virtual Point Source in Suwon Area Using Impact Pathway Analysis - A Comparison of Suwon to Paris - (영향경로해석을 이용한 수원시 가상 점오염원의 외부비용 예측 - 수원시와 파리시 비교분석을 중심으로 -)

  • Jeong, Sang Jin
    • Journal of Environmental Impact Assessment
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    • v.14 no.5
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    • pp.291-303
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    • 2005
  • Impact pathway analysis(IPA) is a bottom-up approach to estimates health and environmental risks from emissions of classical pollutants (eg. $PM_{10}$, $SO_2$, $NO_x$ and CO). The model starts from the emission rates of facility, calculates the yearly mean concentrations of pollutants at the ground level using atmospheric dispersion models. After this, proper epidemiological exposure-response functions are applied to determine the impact on the receptors. Finally the methodology can monetise the calculated physical impact on the basis of selected economic evaluation. The aim of this study is to evaluate an external cost of virtual point source in Suwon area using IPA. The results shows minor modification of local input data can make it possible to apply the model to Suwon area.

Effective Nonlinear Analysis of Coupled Wall Structures using Multi-Level Substructuring (다중분할구조기법을 이용한 병렬전단벽의 효율적인 비선형 해석)

  • 김호수;홍성목;윤성준
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 1994.04a
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    • pp.65-72
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    • 1994
  • This study presents the application of multi-level substructuring for the effective nonlinear analysis of coupled wall structures. Also, the transition elements with 8 or 12 d. o. f, 5-node plane stress elements and concrete nonlinear model are considered as the basic finite elements of substructuring. In particular, the concept of localized nonlinearity is considered for the probable nonlinear zones of the structure, and the effective bottom-up and top-down process are presented through connectivity trees. The nonlinear analysis based on localized nonlinearity and multi-level substructuring, compared with the complete nonlinear analysis of the structure, gives the greater saving effects in computational efforts and cost.

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Determinants of Hospital Inpatient Costs in the Iranian Elderly: A Micro-costing Analysis

  • Hazrati, Ebrahim;Meshkani, Zahra;Barghazan, Saeed Husseini;Jame, Sanaz Zargar Balaye;Markazi-Moghaddam, Nader
    • Journal of Preventive Medicine and Public Health
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    • v.53 no.3
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    • pp.205-210
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    • 2020
  • Objectives: Aging is assumed to be accompanied by greater health care expenditures. The objective of this retrospective, bottom-up micro-costing study was to identify and analyze the variables related to increased health care costs for the elderly from the provider's perspective. Methods: The analysis included all elderly inpatients who were admitted in 2017 to a hospital in Tehran, Iran. In total, 1288 patients were included. The Mann-Whitney and Kruskal-Wallis tests were used. Results: Slightly more than half (51.1%) of patients were males, and 81.9% had a partial recovery. The 60-64 age group had the highest costs. Cancer and joint/orthopedic diseases accounted for the highest proportion of costs, while joint/orthopedic diseases had the highest total costs. The surgery ward had the highest overall cost among the hospital departments, while the intensive care unit had the highest mean cost. No statistically significant relationships were found between inpatient costs and sex or age group, while significant associations (p<0.05) were observed between inpatient costs and the type of ward, length of stay, type of disease, and final status. Regarding final status, costs for patients who died were 3.9 times higher than costs for patients who experienced a partial recovery. Conclusions: Sex and age group did not affect hospital costs. Instead, the most important factors associated with costs were type of disease (especially chronic diseases, such as joint and orthopedic conditions), length of stay, final status, and type of ward. Surgical services and medicine were the most important cost items.