• Korean Journal of Social Welfare
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• v.60 no.1
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• pp.233-250
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• 2008

The purpose of this study is to report a case of cost analysis for community-based social service centers for the disabled. This study analyzed 2002 accounting reports and annual business reports from 20 social service centers for the disabled. To identify weight of each service researchers surveyed each service in terms of significance, difficulty, and emphasis from managers among centers. For cost analysis, this study used TCA(Traditional cost accounting), rather than ABC(Activity-based costing) because of costs, time, and difficulty to find cost drivers. Findings indicate that average annual expenditure is about 1260 million Won. About 65.8% is for labor and another 13.2% is for programs. In addition, the cost for respite care service(1 hour basis) is 26,922 Won and job counselling with job capacity evaluation(2 hour basis) is 143,355 Won. These costs does not count on real estate costs and low labor costs. Thus, market price of those services should be higher than the above. This study analyzed the costs with service bassis rather than costing item basis. This method would provide more useful information to decision makers in relation to program expansion, reducement, and resources allocation etc.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• The Journal of the Korea Contents Association
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• v.18 no.4
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• pp.480-494
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• 2018

The purpose of this study is to develop a nursing activity cost calculation program based on Lee's doctoral dissertation using TD-ABC. The developed program has been supplemented with data storage, print out, and graph conversion functions to expand the application possibility. The development of the program consisted of three steps: program requirements analysis, program design and development, and program validation. This program was designed not only to do the cost calculation, but also to compare the cost-effectiveness and cost consumption trends. Consequently, this program is meaningful in that the nursing manager can obtain the cost information necessary for nursing unit management and extend the utilization so that the cost management strategy can be established based on the cost information. Therefore, we propose that the cost-management capacity of clinical nurses should be strengthened and the nursing performance measurement research should be expanded by applying it to various actual clinical nursing management settings. It is suggested that this program should be used as a training medium to strengthen nurse cost management capacity by combining nursing management curriculum at undergraduate level.

• Korean Journal of Construction Engineering and Management
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• v.6 no.5 s.27
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• pp.186-192
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• 2005

The purpose of this study is to find the reality of environmental management cost in construction projects and to suggest some policies in order that owners appropriate the environmental management cost reasonably in the construction budget for reducing the environmental pollution at job sites. We surveyed the actual state of appropriating and expending the environmental management cost over 122 construction sites. According to the results of the survey, while the appropriated rate of the environmental management cost was 0.59% of the total construction cost. the expended rate reached at 0.94%. When examining the antipollution facilities which were operated in job sites, the investment for equipment against air-pollution such as tire washer, dust-proof device was relatively higher than other antipollution equipment. As the method appropriating the environmental management cost, we concluded that a quantity-per-unit costing method is more reasonable than appropriating at a fixed rate of total construction cost considering that there is little correlation between total construction cost and the environmental management cost. To do so, antipollution facilities that must be examined at a design or estimation stage of a construction project should be prescribed by the law. Moreover, referenced cost data for the quantity-per-unit costing should be prepared and officially published.

• 대한예방의학회:학술대회논문집
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• 1999.10a
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• pp.252-253
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• 1999

• Proceedings of the Korea Technology Innovation Society Conference
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• 2000.05a
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• pp.301-320
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• 2000

This paper is concerned with characteristics of Internet retailing and manufacturer's product development strategy using Internet retailing. First, this paper reviews the current status of Internet retailing companies and explains some barriers to taking advantage of Internet retailing. Second, this paper gives a few suggestions for manufacturer's strategy for product innovation and development which is based on Internet retailing. The suggestions are (1) Product Innovation (2) Target Costing (3) Eliminate Design Mistakes.

• Electronics and Telecommunications Trends
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• v.14 no.6 s.60
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• pp.183-193
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• 1999

통신사업에 경쟁체제가 성숙되어감에 따라 보다 합리적인 접속료 산정방식에 대한 검토가 이루어지고 있는 바, 최근에는 경제적 효율성을 반영한 접속료 산정방식으로서 장기증분비용 방식의 도입에 대한 논의가 활발히 이루어지고 있다. 본 고에서는 대표적인 장기증분비용 모형인 미국의 Hatfield 모형과 BCPM에 대해 비교 분석하고 우리나라에의 시사점을 살펴본다. 이 모형들은 기본적으로 bottom-up 방식을 토대로 장기증분비용을 산정하며 현실 적용성을 높이기 위해 지속적으로 모형을 개선해 오고 있다.

• Proceedings of the KIEE Conference
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• 1988.07a
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• pp.855-858
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• 1988

Two methods for probabilistic maintenance scheduling are developed and compared ; one with operation and supplied-shortage cost and other with risk level of LOLP. Based on the real economic power dispatch, quadratic optimal maintenance conditions are obtained and simple amtrix equations are suggested for solutions. Both methods are compared in a sample system of 26,000 [MW] peak and 32,000 [MW] generation capacity.

• Proceedings of the Safety Management and Science Conference
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• 2011.04a
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• pp.707-717
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• 2011

활동기준원가의 개념을 적용하여 Co2 절감대책을 수립한다. 물질흐름원가계산(MFCA; Material Flow Costing Accounting)을 통해 물질의 흐름을 파악하고 Co2 등의 절감을 원가로 측정하고 관리하고자 한다. MFCA(물질흐름원가계산)를 이용하여 에너지 사용량에 대한 단위시간당 가공비 계산하면 원가관리를 정확하게 할 수 있다. 그리고 구체적인 공급체인별 에너지 사용량 및 온실가스 배출량에 대한 개선 목표를 설정할 수 있다. 시뮬레이션 기법을 이용하면 프로세스별 원가계산이 가능하고, 다양한 시나리오를 편리하고 신속하게 분석할 수 있다.

• Proceedings of the Korea Society for Simulation Conference
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• 2000.04a
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• pp.137-141
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• 2000

제품의 생산비용을 산정하는 문제는 통합생산시스템의 설계 및 제품의 생산과 판매계획 수립에 매우 중요한 분야이다. 복잡한 제조시스템에서의 생산방법과 관련 재료 및 반제품의 조달등 복잡한 문제와 연관되므로 본 연구에서는 시뮬레이션방법을 이용하여 제품의 생산비용을 산정하였다. 이를 위하여 설비의 순기비용(LCC : Life Cycle Cost)과 설비의 고장, 정비 및 가용도 등 RAM을 고려한 생산제품의 비용을 산정하였다. 본 연구에서 제안한 모델을 위한 전산프로그램을 개발하고 예제를 통하여 그 결과를 보였다.