• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.303-314
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• 2015

In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.

• 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.

• 한국공간정보시스템학회:학술대회논문집
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• 2000.06a
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• pp.93-105
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• 2000

GIS is a powerful toolbox in managing spatial data associated with attribute data. However GIS is short of spatial analysis function and graphic user interface(GUI) function in dealing with dynamic planning problems. Decision Support Systems(DSS) make up for the shortage of GIS by providing GUI function, modeling function and database function. Spatial Decision Support Systems(SDSS), a new kind of DSS, incorporate display function, basic spatial analysis function and manipulation function of spatial data and attribute data of GIS and GUI function, modeling function and database function of DSS in dealing with spatial planning problems. Planning Support Systems(PSS) add more advanced spatial analysis function and intertemporal function to the functions of SDSS. This study focuses on the modeling of a PSS for capacity expansion of water-distribution network depending upon land use planning by using GIS, value engineering(VE) and life cycle costing(LCC). The PSS shows a guideline about the investment of water-distribution networks related to urban growth management through generating certain numbers of dynamic alternatives to supply the amount of water caused by land use planning.

• Korea Journal of Hospital Management
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• v.20 no.3
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• pp.36-44
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• 2015

The Activity Based Costing(ABC) means the process that makes clear how the actions and input resources have changed into service to calculate medical services costs. These days, the number of hospital which is using the ABC system is increasing to make their policy decision making efficient and run the hospitals more resonable. This study analyzes the unbalance in the level of health insurance service fee and the improvement plans based from 8 hospitals(ABC system) and 95 clinics(ABC survey). The cost recovery ratio has shown different levels according to each service type. A surgery service type recorded 76.8% and an evaluation & management service type is 84.6%, a treatment procedure type(85.8%), a function test type(91.6%) and health insurance fee even did not reach to the original cost. Meanwhile, a laboratory test type and imaging test type show high level of cost recovery ratio. they recorded 188.3% and 158.8%. Resultingly now of unbalance in the level of health insurance service fee accelerates supply of every test. so there is a need to make laboratory test type and imaging test type lower to keep balance with the surgery and medical service. These methods should be performed gradually with monitoring the unbalance fee ratio and for this, a panel medical institution have to be established for generalizations of studying result, fairness of selecting researching sample.

• Journal of Animal Environmental Science
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• v.16 no.1
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• pp.29-40
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• 2010

The purpose of the study is to review current studies for economic values on livestock products produced by animal welfare. In order to review the topic, published research papers and reports were reviewed in the world. As the result of the study, the studies for the topic are not researched actively. The main ideas for the studies were consumer survey on meats and egg. Data were questionnaire, Lexis-Nexis databases, consumptions and prices on meats, auction data. Tools for analyses were Random parameters logit and latent class model, WTP analysis, Roterdam model, Pearson's Chi test, Mann-Whitney V-test, Kruskal-Wallis test, structural equation model, regression model, Target-costing, and conjoint analysis.

• Journal of the Korea Institute of Building Construction
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• v.22 no.5
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• pp.485-496
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• 2022

Modular construction projects offer advantageous over conventional construction projects in the area of quality control through factory production. However, as clear standards and definitions for quality control activities have yet to be not established, it is difficult to judge the appropriateness of the scale of quality control costs, and it is also difficult to classify quality control activities by process stage. Therefore, in this study, a method for classifying quality management activities based on activity standards was presented, in addition to a method for classifying quality costs according to the PAF standards to check how effective the costs and activities are for quality control in the future. The findings of this study can be used to define the quality management activities for each stage of the modular construction project in the future, and to develop a database of evidence to determine the appropriateness of cost distribution accordingly.

• Asia-Pacific Journal of Business
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• v.14 no.2
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• Proceedings of the Korea Institute of Fire Science and Engineering Conference
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• 2008.11a
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• pp.35-40
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• 2008

As the environmental pollution by the drastic increase of vehicles becomes one of the social major concerns, the method of reducing the harmful exhaust emission is being the subject of interest. Utilization of used frying oil as a raw material for biodiesel production is helpful not only for the stable supply of raw materials but also costing down the biodiesel price. This study was conducted the measurement the combustion and thermal characteristics with mixing ratio of biodiesel/diesel fuel. In this study, flash points and fire points were measured by using Tag Closed cup apparatus and Cleveland open cup apparatus. As the result, flash points, fire points and AIT increased with percentage of more contained biodiesel.

• Proceedings of the Korean Information Science Society Conference
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• 2004.10b
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• pp.427-429
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• 2004

진료 및 간호서비스는 다른 제조업과는 달리 무형의 서비스에 대한 간접비의 비율이 두드러지는 특성을 지니며, 이러한 특성으로 인해 의료기관의 전략적 계획수립, 수익성 분석, 경제성 분석, 의료서비스 제공의 질 관리 등의 의사결정에 적극 활용되어야 하는 원가 분석에 어려움을 겪어왔다. 전문 간호 분야인 가정간호는 1회 방문 시에 다양한 활동들이 모여서 가정간호서비스가 수행되므로 가정간호의 원가분석에는 각 행위들이 모인 활동에 대한 분석에 근거한 정확한 원가 정보가 요구되고 있다. 활동기준원가의 기본 요소는 자원, 활동, 자원 동인, 활동 동인, 원가 대상이며 이에 따라 가정간호사업에서 활동기준원가의 각 요소를 정의하고 전통적 원가 계산이 아닌 활동을 중심으로 가정간호사업의 업무 알고리즘을 분석하여 활동기준원가관리시스템을 설계한다. 가정간호사업의 활동기준원가관리시스템은 가정간호의 효율적 운영과 의료기관의 경영 개선과 항께 실질적 원가계산을 통해 정부가 건강 보험 수가를 결정하고, 보험 수가의 적절성을 평가하는데 중요한 기초 자료를 제공하게 될 것으로 기대한다.

• Proceedings of the Korean Society of Propulsion Engineers Conference
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• 2000.04a
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• pp.18-18
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• 2000

In the high lift devices specifications for surface smoothness requirements, as manufacturing tolerances, arise out of aerodynamic consideration to minimize drag. True optimization of tolerances is a multi-disciplinary problem involving fluid mechanics, device performance, manufacturing philosophy and life cycle costing. One of the reasons for degradation of wetted surface is discrete roughness as a consequence of manufacturing defects, collectively termed as one of the excrescences effect. Usually, excrescence drag arising out of discrete roughness is of considerable lower order of magnitude as compared to the total drag of the flight bodies. Nor was there adequate predicting tool to account for the extent of drag degradation. Estimation of excrescence drag remained as a state-of-the art based on experimental results.