• Journal of the Korea Safety Management & Science
• /
• v.18 no.4
• /
• pp.91-97
• /
• 2016

Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.

• IE interfaces
• /
• v.20 no.3
• /
• pp.395-406
• /
• 2007

In the telecommunication industry, estimation of the cost of network facilities is very important since depreciation cost of the facilities accounts for a large portion of the product cost. Moreover, cost estimation in the industry becomes more difficult because of increasing indirect cost upon digital convergence, expanding multi-purpose facilities, complexity of service product, etc. Nevertheless, not much seem to have been done in improving estimation methodology of the cost of network facilities. As a result, the quality of cost information on network facilities has deteriorated, and now even decision-makers in the industry dismiss the information. Recently, two major telecommunication companies adopted a new network cost estimation method to deal with the issue. In this paper, we study the concept of new cost estimation method and the procedure to develop and apply it. We also suggest the method to carry out the cost allocation using Matlab which is more efficient and time-saving than other commercial cost calculation packages.

• Information Systems Review
• /
• v.11 no.2
• /
• pp.169-182
• /
• 2009

Due to natural oligopolistic industry characteristics and huge influences on national and home economy, Telco Industry is regarded as a regulated industry. Thus, telco companies, including CATV, prepare not only management accounting reports for internal use but also regulatory accounting reports to be submitted to the regulatory agency. For telco companies, smooth integration of these financial, managerial and regulatory reporting requirements with legacies such as billing system, network operating systems is important to achieve operational efficiency and overall competency. This research studies telco ERP cost module implementation in order to provide theoretical and practical guidance for integrated information system. Especially, case analysis focuses on cost reduction and network costing implementation that involves Building Block Costing methodologies.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.14 no.7
• /
• pp.3184-3190
• /
• 2013

These days, the great part of design processes in the field of ship or offshore manufacturing are planed and implemented using the customized CAD system for each ship-building companies. It means that all information for design and production could be extracted and reused at the useful other area cost considerable time and efforts. The representative example is the estimation of welding length and material amount which is demanded during the construction of ship or offshore structures. The proper estimation of welding material to be used and the usage of them at the stage of schedule planning is mostly important to achieve the seamless process of production and expect the costing in advance. This study is related to the calculation of welding length and needed material amount at the stage of design complete utilizing the CAD system. The calculated amount are classified according to welding position, stage, block, bevel and welding type. Moreover it is possible to predict the working time for welding operation and could be used efficiently for the cost management using the results of this research.