• 대한간호학회지
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• 제38권1호
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• pp.161-171
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• 2008

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method: Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result: Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at \119,913,334.5. The cost volume of the allocated medical department was \91,588,200.3, and the ward consumed cost was \28,325,134.2. The revenue of the surgical nursing ward was \33,269,925.0. The expense of a surgical nursing ward was \28,325,134.2. Therefore, the net income of a surgical nursing ward was \4,944,790.8. Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.

• 한국정보통신학회논문지
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• 제2권4호
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• pp.473-484
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• 1998

현재 우리나라의 상호접속제도는 기본적으로 전부비용배부방식에 의해 접속료를 산정하고 있으나 비용배부기준 등 이 방식의 기본적인 문제점뿐만 아니라 실제발생비용을 전부 보상하므로 효율적인 사업운영을 유도할 수 없다는 문제점을 가지고 있다. 또한 전면경쟁환경의 조성과 대외개방압력의 임박 등 통신환경변화는 경쟁활성화를 촉진하는 새로운 규제방식을 요구하고 있다. 이에 본 논문에서는 미국, 영국, 일본 등 통신선진국의 접속료규제방식의 동향분석과 주요 접속료산정방식 및 인센티브규제방식들에 대한 비교분석을 통하여 기본적으로 효율성이념을 보다 반영한 장기증분비용방식의 도입을 추진함과 아울러 기존사업자에 대한가격상한규제방식의 도입을 병행할 것을 제시하고 있다.

• 한국기술혁신학회:학술대회논문집
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• 한국기술혁신학회 2004년도 춘계학술대회
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• pp.25-36
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• 2004

The key objective of this paper is to suggest a pilot model for mobile network interconnection charge calculation by bottom-up long-run incremental costing methodology. Interconnection issues have lately attracted considerable attention by network operators and regulators. However there is no standard by all the network operators' agreement. The costing method is an acute problem because the interconnection charge is directly related to the network operators' revenue. Thus Korea has planned to launch the new interconnection policy based on the current traffic distribution and then we simulate the model in a sample area with virtual data. The results propose objective and reasonable guideline for the mobile network element cost calculation. It can be helpful for calculating price floor or bottom-up long run incremental interconnection charge by regulator.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1989년도 추계학술대회 논문집 학회본부
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• pp.194-196
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• 1989

The production costing plays a key role in power system expansion and operations planning especially for the calculation of expected energy, loss of load probability and unserved energy. Therefore, it is crucial to develope a probabilistic production costing algorithm which gives sufficiently precise results within a reasonable computational time. In this respect, a number of methods of solving production simulation have been proposed. In previous paper we proposed the method used Fast Hartley Transform in convolution process with considering only the thermal units. In this paper, the method considering the scheduling of pumped-storage plants and hydro plants with energy constraints is proposed.

• 대한전기학회논문지:전력기술부문A
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• 제51권12호
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• pp.638-646
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• 2002

This paper presents an efficient algorithm for evaluating the Profit and revenue of generating units in a competitive electricity market based on the probabilistic production costing technique. The accurate evaluation of the profit and revenue of generating units for long-term perspectives is one of the most important issues in a competitive electricity market environment. For efficient calculation of the profit and revenue of generating units under the equivalent load duration curve(ELDC), a new approach to figure out the marginal plants and the corresponding market clearing prices during a time period in a probabilistic manner is developed. The mathematical formulation and illustrative application of the suggested method is presented.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1987년도 정기총회 및 창립40주년기념 학술대회 학회본부
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• pp.101-105
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• 1987

A new probabilistic production costing simulation model has been developed based on the effective load and economic load dispatch. The best model must be able to simulate the real world exactly and the computing efficiencies are also reasonable. This proposed model is a new concept for the probabilistic production costing simulation model. This model is compared with the available existing ones through two sample systems, and the excellent results are shown.

• 산업경영시스템학회지
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• 제23권55호
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• pp.51-71
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• 2000

A case of company manufacturing industrial valves is studied. To survive the fierce competition in the low-volume, high-complexity production environment, the company needs accurate information on the cost of its products. Current cost accounting system which allocates production costs based on the weights of intermediates and final products cannot provide accurate cost information that managers really need. Data on the company's cost structure and production processes were reviewed and managers were interviewed before problems with the current costing system were identified. Activity-based costing (ABC) system as well as an improved traditional costing system is considered to replace the current system. A prototype of ABC system is developed to better represent the relationships among the cost drivers, activities, and products.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2008년도 춘계학술대회 논문집
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• pp.1097-1104
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• 2008

Life cycle costing is one of the most effective approaches for the cost analysis of long-term life products, like as railroad vehicle. Life cycle costing includes the cost of concept design, development, manufacture, operating, maintenance and disposal. Especially, life cycle costing in the railroad industry has been focused on the maintenance cost. In this paper, we investigated the standard, guide and maintenance information of railroad vehicle. For this purpose, we suggested the unique templates of railroad vehicle maintenance information. We also performed maintenance cost analysis on the some sub-system of railroad vehicle for the case study.

• International Journal of Reliability and Applications
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• 제2권4호
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• pp.269-280
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• 2001

The objective of this paper is to provide a model for effective implementation of costing RAM management in the design and procurement of production facility considering the system cost-performance trade-off. This research proposes a two-step approach of costing RAM design and test of system RAM for production facility. In Step 1, a static model is proposed to find an initial system configuration to meet the required performance based on system RAM and LCC and analyzes the trade-off relationships between various factors of RAM and LCC. In the second Step, we developed time and failure truncated models for system reliability test and analysis. For the computational purpose, we developed computer programs and have shown the sample results. By the sample test run, the proposed model has shown the possibilities to provide a good method to analyze system performance evaluation for both design and operational phase, This model can be applied to a wide variety of systems not only for costing RAM of the production facilities but also for the other kinds of equipment.

• 대한안전경영과학회지
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• 제3권2호
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• pp.145-154
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• 2001

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.