• 기술혁신연구
• /
• 제8권1호
• /
• pp.173-195
• /
• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• 한국기술혁신학회:학술대회논문집
• /
• 한국기술혁신학회 2002년도 추계학술대회
• /
• pp.31-43
• /
• 2002

As the deregulation and the introduction of competition, the methodology of counting access charge for interconnection among carriers is becoming more important. The network costing is the basis for deciding the access charge, but that can be varied by the models and criteria used in the network costing. This study attempts to analyze the network costing methodologies and criteria and then will suggest a few policy directions for reasonable network costing.

• 국제학술발표논문집
• /
• The 3th International Conference on Construction Engineering and Project Management
• /
• pp.1100-1106
• /
• 2009

General contractors' overhead costs are increasing relative to direct costs. However, it is difficult to apply the traditional activity-based costing directly to the construction site overhead costing because the resource consumption rate per each activity is varied depending on the attributes of activities. The research develops a methodology of hybrid cost allocation system when resources are assigned to cost objects unlike the traditional activity-based costing. The study also develops a database program and demonstrates how it can be applied to the construction projects using a case study.

• 대한간호학회지
• /
• 제41권4호
• /
• pp.500-509
• /
• 2011

Purpose: Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Methods: Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. Results: The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. Conclusion: These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2005년도 추계학술대회
• /
• pp.203-210
• /
• 2005

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2003년도 추계학술대회
• /
• pp.323-327
• /
• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• International Journal of Quality Innovation
• /
• 제4권1호
• /
• pp.191-204
• /
• 2003

The target costing technique, mathematically discussed by Sauers, only uses the $C_p index along with Taguchi loss function and $\bar{X}$-P control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the $C_p value to $\bar{X}$-P control charts to obtain goal control limits. Studies have shown that the point estimator of the $C_p index, $C_p, could vary from time to time due to the sampling error. The suggested approach is to use confidence intervals, especially the lower confidence intervals, to replace the point estimator. Therefore, an improvement on target costing technique is presented by applying the lower confidence interval of the $C_p index and using both Taguchi and Spiring's loss functions together with $\bar{X}$-P charts to make this technique more robust in practice. An example is also provided to illustrate how the improved target costing technique works.

• 보건행정학회지
• /
• 제9권1호
• /
• pp.1-29
• /
• 1999

The Government has recently planned to improve the medical insurance drug price systems by removing the drug margin occurring from the difference between the official and purchasing prices, and instead by setting prices through adding drug administration casts calculated to the purchasing costs. In the circumstances, the major policy and implementing issues are how to define the drug administrance cost and how to calculate them. This study attempts to provide for the conceptional and operational definitions and thereby develop a costing model for the cost. The relationship between the current systems of medical services costs and prices were reviewed to define the concept of the costs. The study defined the costs from the narrow and wide prospective of meaning, and three operational definitions were provided. The costing model was developed applying the departmental costing principles. Finally, several prerequisites that have to be considered for the implementation of the definition and the model from the practical viewpoint.

• 한국생산제조학회지
• /
• 제24권4호
• /
• pp.386-393
• /
• 2015

A study is carried out on investigation on pattern costs, identification of geometric parameters for the cost, and development of cost estimation models for casting patterns. Pattern costs for machine tool structures are collected and analyzed to identify the important geometric parameters that affect the costs. The parameters are used for the development of the costing models. It is found that the geometric parameters can be easily obtained from a CAD system and then the costing models estimate a pattern cost in a minimum time. The models are verified with the structures whose pattern cost was used for this study. It is expected that this costing models can evaluate the cost of casting structures of machine tools in search of a near-optimal design based on manufacturing cost and, for example, weight at the design stage.

• International Journal of Quality Innovation
• /
• 제6권2호
• /
• pp.31-45
• /
• 2005

The target costing technique, mathematically discussed by Sauers, only uses the $C_p$ index along with Taguchi loss function and ${\bar{X}}-R$ control charts to set up goal control limits. The new specification limits derived from Taguchi loss function is linked through the $C_p$ value to ${\bar{X}}-R$ control charts to obtain goal control limits. This study further considers the reflected normal loss function as well as the $C_{pk}$ index along with its lower confidence interval in forming goal control limits. With the use of lower confidence interval to replace the point estimator of the $C_{pk}$ index and reflected normal loss function proposed by Spiring to measure the loss to society, this modified and improved target costing technique would become more robust and applicable in practice. Finally, an example is provided to illustrate how this modified and improved target costing technique works.