• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 한국항해항만학회 1999년도 추계학술대회논문집
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• pp.19-33
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• 1999

This paper is concerned with developing a standard costing model based on the case study of PECT and GCT and analysing their profitability in order to improve operation efficiency and design business strategy. In doing so, the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for their profitability. This paper also deals with break-even analysis of container terminal operating companies on the basis of the model and forecast of their profitability. On the top of that, it tries to look into the arguments and to suggest proposals for improving their profitability.

• Journal of Korean Society of Industrial and Systems Engineering
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• 제23권54호
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• pp.55-64
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• 2000

Due to change in management environment and paradigms, companies need to the open management system that provides information for real-time costing, customer satisfaction, decision making support, responsibility management etc. We are not ready to implement this system yet. But we must introduce a new management system, i.e., ABMS(Activity- Based Management System) on the basis of the ARC(Activity-Based Costing) by development of production/information technique. This paper realizes foundational concepts of Activity and ABC, reestablishes the concept of ABC correctly and expands ABC for ABMS. Thus this paper is useful for ABMS modeling, leading competitors, total productivity improvement and strategic management for the best quality and service.

• Proceedings of the KSR Conference
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• 한국철도학회 2008년도 추계학술대회 논문집
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• pp.567-573
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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 cost model of railroad vehicle maintenance information. We also performed maintenance cost analysis on the some sub-system of railroad vehicle for the case study.

• Korea Journal of Hospital Management
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 월간 기계설비
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• 통권13호
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• pp.139-146
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• 1991

설비는 초기에 드는 코스트보다는 운전비, 유지비, 수선비, 갱신비, 일반관리비 등 사용하고부터의 코스트가 상당히 많고 또한 건축물에 비해 그 수명이 짧아서 건축물의 수명중 $2\sim3$번식은 갱신할 필요가 있는 것이 특징이다. 건축물의 LCC(Life Cycle Costing)등에서 설비(특히 공조설비)가 차지하는 비중은 가장크다. 따라서 건축물의 LCC로 건축물의 코스트를 검토하는 경우는 설비를 최우선 (특히 운전비, 유지비, 내구성을 중심)으로 생각해야 한다.

• Journal of Korean Society of Industrial and Systems Engineering
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• 제22권52호
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• pp.355-363
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• 1999

As the indirect cost is increasing, ABC(Activity-Based Costing) Method that can distribute the indirect cost to each products is more effectively used. Especially for a Hospital to provide better medical service with patients, It's necessary that build ABC System to provide a regular cost information. This study proposed methodology enabling accurate cost analysis from importing concepts of ABC in a Hospital and presented a Cost Information Table for Work-Time Table and Output Services to calculate ABC.

• Proceedings of the KIEE Conference
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• 대한전기학회 1987년도 전기.전자공학 학술대회 논문집(I)
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• pp.640-643
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• 1987

A probabilistic production costing model based on the economic load dispatch has been developed. Objective function is composed of fuel cost which is a function of generation output and the failure cost. Coefficients of the failure cost is determined from the known equivalent generation cost. The model is compared with other existing methodolgies and the excellent results are obtained.

• The Transactions of the Korea Information Processing Society
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• 제1권2호
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• pp.141-153
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• 1994

According to various information needs of end-users in information society, it brings forward a study on a database(DB) product costing method in order to activate the DB industry. The objective of this paper is to propose the DB product costing method of the DB service. The first thing classifies the elements of DB product cost accounting by the activities of the circulation system of information in the DB service. Based on the assumptions in terms of DB product cost accounting, the second is to develop its model. The last is to present the process of DB product cost accounting by applying the model to a company which provides the DB service. It is necessary to research continuously regarding the DB product costing method because its purpose is to decide a DB service charge. The right pricing decision in the DB service charge will contribute toward the growth of the DB industry acceleratedly.

• The Transactions of the Korea Information Processing Society
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• 제4권1호
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• pp.23-38
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• 1997

Based on previous research for end-users information needs, this research is to investigate DB costing method for decision-making on pricing of DB service by critical factors. The first phase of the research classifies the elements of DB product cost accounting by activities of the circulation system of information in DB service. The second phase is to develop model based on results of DB product costing in the first phase of research. The third phase of research is to present the process of DB product cost accounting by applying the model to an on-line service company. Finally, the research develops the pricing decision model to determine the priority of each factor by survey from major on-line service companies in America and Japan. It is essential to research further regarding the DB product costing and pricing methods in order to determine a proper DB service charge. The right Pricing decision in the DB service charge will contribute to the growth of the DB industry.

• Journal of Technologic Dentistry
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• 제42권2호
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• pp.149-162
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• 2020

Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities. Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other. Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won. Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.