• Proceedings of the Korean Institute of Communication Sciences Conference
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• 2004.11a
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• pp.50-50
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• 2004

• The Journal of Society for e-Business Studies
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• v.18 no.3
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• pp.69-92
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• 2013

Activity Pattern Analysis(APA) is the methodology to Design the functions of information systems, to Estimate the monetary value of IS based on Activity Based Costing, to Acquire feasibility of IT Project. This study shows APA case in Health Check-up Service Organization (G-Center) and the Utility of APA. G-Center had acquired Five Outcomes through APA: (1) IT Strategy, (2) IT Project Goals, (3) Transformed Business Process, (4) Functional Blueprint of Information Systems, (5) IT Project budget and its feasibility. APA consists of three analysis processes; Activity Separation, Activity Rearrangement, Activity Costing. APA is flexible in determinating the range and the time of analysis, and is able to expand the Actors(as analysis objects) based on the purpose of analysis by researcher. Eventually APA can be used to do internal IT Management effectively.

• Journal of the Korean Operations Research and Management Science Society
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• v.1 no.1
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• pp.111-125
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• 1976

This study investigates the one-year performance of the Seoul Metropolitan Rail Transit(SMRT) operation. It intends to provide a basic understanding for railway operation in Seoul Metropolitan Area and thereby for making rational transport policy. The paper is conceptually comprised of four sections; analysis of passenger travel characteristics; SMRT costing and traffic cost function: its operating characteristics in terms of finance and utilization; primary social benefits of SMRT and suggestions. In the first year of operation (1974), the average daily traffic was about 335,000, After the drastic increases of fare in both Subway and KNR rail-lines, the travel volume has been cut by almost 10 percent, though most pronounced on intra-Subway line. The spatial distribution of passengers indicates that travelers use the SMRT line mainly for uninterrupted direct travel toward the CBD. In the prospective costing, the opereting expenses are divided into three groups; those which vary directly with volume; those partially variable with volume; and those entirely unrelated to volume change, With this information, cost function was derived for varying schedules of operation. Primary social benefits of the SMRT are assessed, though preliminary. Account should be taken of the nature of common costs of the SMRT in fare-rate making, especially when much of the operating expenses are accounted for by the fixed costs such that the revenue may not readily turn into break-even. The accounting results of the one-year operation coincide reasonably well with the prospective costing estimates. According to the findings of this annd another travelers' behavior studies, managerial effort would bring more revenue gain to the SMRT than fare increase does, not to speak of greater social benefits by so doing.

• Journal of the Korean Society for Railway
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• v.12 no.1
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• pp.88-94
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• 2009

Life cycle costing is one of the most effective approaches for the cost analysis of long-life products such as the railroad vehicle. Life cycle costing includes the cost of concept design, development, manufacture, operation, maintenance and disposal. Especially, life cycle costing in the railroad industry has been focused on the maintenance cost. In this paper, the standard, guide and maintenance information of railroad vehicle were investigated, and the unique corrective and preventive maintenance templates of railroad vehicle were proposed. Maintenance cost of an auxiliary power supply system of EMU was predicted by using the proposed templates. The results show that the preventive maintenance, PM, cost is much higher compare to corrective maintenance, CM, cost because of daily and monthly maintenance tasks which require lots of labor work. It is expected that these templates can help railroad operators make maintenance strategies with consideration of the cost parameter.

• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• Korea Journal of Hospital Management
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• v.28 no.2
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• pp.44-65
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• 2023

Purposes: As super-aging population and low fertility rates are threatening the sustainability of the National Health Insurance funds, enhancing the efficiency of hospital management is paramount. In the past, studies analyzing the efficiencies of hospitals primarily made inter-hospital comparisons, but it is important to assess hospitals' internal efficiency and develop improvement measures in order to attain practical improvements in hospital efficiencies. The purpose of this study is to analyze the efficiencies of specialists by medical specialty in a hospital in order to provide foundational data for efficient hospital management. Methodology/Approach: We used the activity-based costing (ABC) data and hospital statistical data from one tertiary hospital in Seoul to analyze the efficiency of specialists by medical specialty. Efficiency was analyzed and compared among specialists using the data envelopment analysis developed by Charnes, Cooper, and Rhodes (DEA-CCR) model and the slacks-based measure (SBM) models. The input variables were labor cost, material cost, and operational expenses, and the output variables were the number of outpatients, number of inpatients, outpatient revenue, and inpatient revenue. Findings: First, there was a marked deviation in efficiency across specialists. Second, there was a marked deviation in efficiency across medical specialties. Third, there was little difference in efficiency according to the specialist's sex, age, and job position. Fourth, the SBM model produced more conservative results and better explained efficiency parameters than the CCR model. Practical Implications: The efficiency of a specialist was more influenced by their medical specialty than their personal characteristics, namely sex, age, and job position. Therefore, Further research is needed to analyze the efficiencies of each subspecialty and identify factors that contribute to the variations in efficiencies across medical specialties, such as clinical practices and fee structures.

• Korean Journal of Construction Engineering and Management
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• v.16 no.4
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• pp.139-145
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• 2015

Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.31 no.3D
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• pp.457-468
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• 2011

Recently, the non-vibration mass excavation method is used on sewage pipes and road construction sites in Jeju. However, a construction cost estimation based on the unit quantity does not provide a proper unit price. In this study, a comparison of the productivity of the standard quantity-per-unit costing method and the one of the work crew combination method was made based on the site monitoring of the non-vibration mass excavation method that is used in construction sites near Jeju. For this, data of 35 sites were collected: a regression equation was derived from the 30 data, and verification was carried out through the remaining 5 data. The analysis concluded that a day's workload is $16.43m^3$. In addition, a combination of the equipment considering the site conditions and the amount of labor, which varies with the number of work crew was obtained in order to estimate the construction cost of the work crew combination method. The construction cost was calculated based on the one-day workload ($16.43m^3$) derived from the regression analysis. The cost then was analyzed and compared with the standard quantity-per-unit costing method.

• Proceedings of the KSR Conference
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• 2007.11a
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• pp.1674-1682
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• 2007

This paper presents an criterion of revenue and cost allotment on the basis of the activity based costing system for a loss-making railroad lines, and presents some ways for effective cost reductions focused on expensive resources and consumption

• Proceedings of the Korea Institute of Fire Science and Engineering Conference
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• 2003.10a
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• pp.202-208
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• 2003