• 대한안전경영과학회지
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• 제18권4호
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• pp.91-97
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• 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.

• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• 품질경영학회지
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• 제31권3호
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• pp.1-18
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• 2003

Target Costing research has a long history in the study of management control systems. However, there is very little published empirical analysis studies on Target Costing. This study investigate the impact of Target Costing practices on organizational performance. This study uses survey responses from executive at 125 Target Costing practicing firms to better understand the benefits that firms have experienced through Target Costing adoption and whether a more comprehensive implementation is worthwhile. The research results demonstrate that Target Costing has a positive and significant relationship with low cost, efficiency of R&D, and interaction facilitation. In particular, there is significant and positive relationship between organizational structure and performance. This study indicate that Target Costing is a vital management strategy to build and sustain competitive advantage.

• 한국식품조리과학회지
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• 제23권1호통권97호
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• 한국도로학회논문집
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• 제11권1호
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• pp.85-94
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• 2009

실적공사비 적산방식은 품셈견적, 실측견적, 단가견적, 및 총액견적 등 매우 다양하다. 표준품셈은 공공기관 및 민간기관의 공사비 책정기준이 되는 자료이다. 본 논문에서는 도로공사에 이용되는 기존 품셈견적의 문제점을 개선하기 위해 현장조사를 실시하고 분석하였으며 그 결과로 각 공종에 대한 실측견적 방법을 통계적 방법을 통해 제시하였다. 또한, 기존 품셈과 실측품셈을 공사단위의 비교를 통해 제안된 품셈이 보다 간단한 견적 작성을 가능하게 하고 보다 현실적인 공사금액을 산출함을 알 수 있었다. 본 연구에서는 보조기층의 Case-Study를 통하여 각 방식별 장단점을 가시적으로 비교해 보았다. 실측품셈으로 적용하였을 경우, 계산과정은 기존품셈의 50%로 축소되었으며 1일 1장비 사용으로 기존의 1일미만 장비 사용에 대한 편차가 보완되었다. 또한 품셈만을 이용하여 공정의 시공내용을 짐작하고 이를 바탕으로 공정계획이나 인력투입계획 등을 수립할 수 있었다.

• 한국병원경영학회지
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• 제4권1호
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 디지털융복합연구
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• 제4권1호
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• pp.9-16
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• 2006

Function Point(FP) is well spread and advanced methodology in software costing. But FP is not common in game contents costing. It is one reason that Game Contents is a new area in software costing. And, ISO/IEC FDIS 19761(final draft) recommends not to use FP method in game contents costing. So we suggested new methodology in that area which is called Game Factor Point Method(GFPM). In this paper, we studied more about the weight of the game factor. We hope this will clarify them. We made definition of game factor, and studied more detail about Mission which was a little ambiguous in prior study. We also studied difficulties of game factor which will be a very important factor in game contents costing.

• 한국경영과학회지
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• 제35권2호
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• pp.89-114
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• 2010

This study empirically investigated the effects of the target costing system as well as information technology(IT) infrastructure on the knowledge management processes(i.e., socialization, externalization, combination and internalization) and the performance of a firm. This study also examined an impact of the social capital(i.e., inter-departmental communication, trust, cooperation and integration) on the adoption and development of the target costing and the IT infrastructure. The results of this study showed that inter-departmental communication, trust and integration have a significant positive impact on the adoption of the target costing. It was also found that the effects of inter-departmental communication and integration on the development of storage and transfer infrastructure are significant and positive. However, in the adoption of search infrastructure, only the impact of inter-departmental integration was significant. The results of regression analyses presented that the target costing has significant influence on the four processes of knowledge management. It was also observed that the effects of storage and transfer infrastructure on combination are significant and positive. In search infrastructure, the impact on combination and internalization was significant. According to the results of this study, it was found that when the adoption level of the target costing is high, search infrastructure mainly affects the three processes(i.e., socialization, combination and internalization). However, under a low adoption level of the target costing, the impact of storage and transfer infrastructure on the whole processes was significant and positive. Thus, it is assumed that storage and transfer infrastructure complements a low level of the target costing adoption through the active transfer and sharing of explicit and tacit knowledge.

• 한국정보시스템학회지:정보시스템연구
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• 제24권1호
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• pp.45-66
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• 2015

This study empirically investigated the relationships among organizational culture, target costing, knowledge management activities, and corporate innovations. The results of this study showed that innovative and supportive culture positively affects the adoption degrees of target costing. According to the results, it was observed that target costing as well as innovative and supportive culture have a positive impact on levels of knowledge management activities(i.e., knowledge creation, sharing, storage, and application). It was also demonstrated that organizational culture has an indirect effect on activation of knowledge management activities through target costing. Thus, to enhance knowledge management activities, target costing must be aligned with appropriate types of organizational culture. In examining the impact of knowledge management activities on the frequencies of product and process innovations, no significant effect was found. Additional analyses that compare across three groups(i.e., low level group, middle level group and high level group in knowledge management activities) and between two groups(i.e., between high level group and middle level group or between high level group and low level group) were performed. The results of comparison showed that the degrees of product and process innovations are highest in high level group, but no significant differences are found in the degrees of innovations between middle level group and low level group.