• The Journal of Information Systems
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• v.22 no.4
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• pp.71-84
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• 2013

The main purpose of this study is to identify the factors influencing the implementation performance of ERP system from the investment such as hardware, software and consulting fee. The main goal of this study to analyze of ERP system implementation in various sections depending on the amount of investment and research about the contribution of ERP utilization on overall PCB business activities. Survey questionnaires were distributed via post and fax to PCB (Printed Circuit Board)Company in Korea. The results of this study can be summarized as follow. First, only 43.1% of respondents implemented ERP system at the enterprise level, which shows that ERP system does not completely play its role as a truly integrated system. Second, companies shows higher satisfaction rate with selectively invested on particular sub-modules. Third, the efficiency of ERP system can be maximized by improving efficiency on core areas through selective investments. Also, this can be maximized by performing overall investments on the general environment in addition to the direct investment on ERP. Lastly, 59.26% of respondents reported that the utilization of ERP has highly significant effects on the contribution of business whereas 29.63% respondents reported as significant effects on the business. These shows positive effects of ERP on the contribution of business.

• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Journal of the Korean Institute of Landscape Architecture
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• v.21 no.4
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• pp.113-129
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• 1994

This study is designed to analyze the trends of professional services in Landscape Architecture during the past 5 years(1987-1991) in Korea. The data were collected from 1,117 projects from 56 engineering and landscape architecture firms. The findings are summarized as follows: 1) The projects have been increased annually by 19 percent in numbers and by 47 percent in money terms. 2) The main sources of projects are local governments and corporations. However the private sector comprise 31 percent in projects number and 46 percent in money terms. 3) The public park and tourism site development comprise a half of the projects. Recently recreational forest, golf, amusement and large housing site development have increased very rapidly. 4) In terms of workscope they are devided by 'complex' project which include extensive engineering works and 'simple' project which contain mostly planting design. The former include receational project with average 5 or 6 months contract period, and the later include housing and building site design with 2 or 3 months period. 5) Two types of consulting firms are typical. One is comprehensive engineering firms with urban planning section and few landscape section. The other is specialized professional firms with urban planning or landscape architecture. 50 percent of the project was done by comhensive engineering firms and 60 percent was done by urban planning section. The implication of these findings are broad: Firstly, We have to meet the demands in private secter mostly in recreation and leisure related projects. Secondly, landscape architects and project managers need more professional skills and coordination ability to deal with 'complex' projects. Thirdly, to enhance the quality of professional services it is required to have enough work time and higher service fee through legal and institutional enforcements.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2006.05a
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• pp.1051-1054
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• 2006

Lots of information such as prescription transmitted to the drug store by the result of separation of medical activity from medicine one, EDI for billing medical charge to Health Care Public Cooperation and the returned opinion letter sent to doctor etc is scattered in the Web document made from XML. Especially information containing medical treatment charge is one of the materials that are revised frequently. It is the current situation that document is transmitted or form is made for distribution whenever this kinds of revision is occurred. In this thesis, DTD design and implementation for the information system regarding the rate of medical charge is studied based on XML which is used to calculate charges for the several activities including consulting and prescribing. Patient or patron as well as doctor, pharmacist and nurse are all interested in the information regarding the rate of medical charge. It aims everybody to easily obtain information about the rate of medical charge by querying it anytime, anywhere.

• Ecology and Resilient Infrastructure
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• v.9 no.3
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• pp.174-182
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• 2022

The existing cost calculation standard for the implementation project to manage total maximum daily loads calculates cost by considering the area scale and the population based on the basic cost. This method renders it difficult to calculate cost when the detailed characteristics of a business are considered. Therefore, in this study, we proposed a costing method that applied the standard fee calculation, reflecting the area scale, a number of human and livestock, wastewater discharge facilities, etc. And, through the review of related order cases, the suitability of factors affecting the implementation project is verified and the appropriateness of the cost calculation method is verified.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.38 no.2
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• pp.327-335
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• 2018

In order to calculate the quality management cost of construction work, the process must conform to relevant laws and regulations. In details, the cost of the various items such as quality test fee and quality control activity cost are required to be calculated. Regarding the quality management costs, the labor cost is applied to the quality examination fee and the calculation unit quantity in the construction quality management duties. The application of the unit price of the labor cost stipulates that Construction Association of Korea and Korea Engineering & Consulting Association apply the unit price which is surveyed and published. However, in the related laws and regulations, the standard of the quality manager and quality tester is not clear. This accounts for the confusion in the cost of construction management and the cost of labor. In the current law, the allocation standard of quality control personnel is specified according to the size of the construction, but the standard of placement of quality testers is not specified. At the construction site, there is no assignment criteria manpower for quality testers except quality managers, or very little work is being done. The quality control personnel conducts the quality test work to be carried out by the quality tester, and this carrying out heavy work. Therefore, it is difficult to maintain quality control activities. In this study, the labor cost of quality management expenses and the allocation criteria of quality managers and quality testers are established and presented for the purpose of securing the quality of the construction work and preventing the construction work. It is stipulated that the standards of the relevant laws and regulations, which are not clear, should be classified into quality control personnel and quality testers according to the size of the construction. Based on the unit price of Korea Engineering & Consulting Association, the personnel expenses of quality managers and quality testers are proposed to apply the unit price of engineer (professional engineer, specialist, advanced, intermediate, beginner) and skilled technicians (advanced, intermediate, beginner).

• KSCE Journal of Civil and Environmental Engineering Research
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• v.42 no.6
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• pp.853-860
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• 2022

The purpose of this study is to suggest an improvement plan for the calculation method of the engineer standard wage rate (ESWR) and to compute a reasonable ESWR. To this end, an adequacy review of theESWR calculation criteria was conducted along with an extensive engineering industry survey. The survey results were analyzed using an effective response sample of 748 companies out of 1,000 survey samples extracted by stratifying the 5,879 survey population. The main results were as follows. ①When calculating the engineering service fee, the prime contractor's engineer wage is suitable for the ESWR. The ESWR can be estimated by the formula 'average wage÷[1-proportion of subcontract orders×(1-subcontract rate)].' ② The field survey showed that the number of monthly working days was 20.35-20.54 days at 99 % confidence interval, which was significantly different from the current standard (22 days). In addition, as a result of a legal review of the ESWR criteria, it was found that the number of working days should be calculated in accordance with the Labor Standards Act after 2022. ③ Applying government guidelines, the time difference between the wage survey and the ESWR application can be corrected by the past ESWR increase rate for a specific period. ④ Using modeling based on the analysis above, the current ESWR was 13.5-14.5 % lower than the appropriate level. A lower ESWR was driven by the non-reflection of subcontract structure (4.1 %), overestimation of monthly work days (6.8-7.8 %), and application of past wage (2.6 %). The proposed model is expected to be widely used in policy making, as it can provide a useful framework for calculating the standard wage rate in similar industries as well as calculating appropriate engineering fees.

• Culinary science and hospitality research
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• v.19 no.5
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• pp.264-279
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• 2013

This study aimed to analyze the differences between the types of disputes in food service franchises and the relevant corporate information. For this aim, the types of disputes were analyzed on the basis of the cases reported by the Korea Fair Trade Commission, and whether there are any differences from the relevant corporate information was analyzed using SPSS WIN(V.17.0). According to analysis results, the most often seen types of disputes were failure to provide the information disclosure sheet (58.5%) and failure to deposit franchising fee (15.1%). In Kruskal-Wallis test between the type of disputes and related corporate information variables, significant difference was found under significance level p<.05 for sales volume, the establishment period and the number of franchisees, and under p<.1 for the number of full-time employees. In correlation coefficient, the establishment period, the number of full-time employees and the number of franchisees showed positive correlation(p<.05), and the number of full-time employees showed correlation in the number of franchisees and the number of brands under the significance level p<.05. As a solution for the dispute, there should be franchisors' responsibility to comply with the principle of good faith, the authorities' strengthening exemplary transaction criteria and legal systems, as well as experts' consulting for prospective franchisees prior to establishing business.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.12 no.2
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• pp.985-992
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• 2011

The 3D computational fluid dynamics (CFD) was performed in relation to the internal fluid characteristics and flow distribution for the development of the most optimal model in the complex post-disposal device. As it is expected that a channeling (drift) would be made by the semi-dry reactor due to the large difference in the flow distribution by the compartment in the bag filter, a structural improvement should be urgently made for more uniformed flow distribution in the bag filter. Three types of modifications such as i) changing the plenum shape, ii) orifice install in the exit part of cleaned gas, iii) increasing the plenum number were established. From the results of computational fluid dynamics, it was revealed that the changing of plenum shape and orifice install in the exit part of cleaned gas was more reasonable than the increasing the plenum number because of the difficulties of retrofit. The complex post-disposal device, modified and supplemented with this analysis, integrated the semi-dry reactor and the bag filter in a single body, so it follows that the improvement can make the device compact, save the installation area, save the operation fee, and management more convenient.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.11
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• pp.4656-4663
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• 2010

In this study, the 3D computational fluid dynamics (CFD) was performed in relation to the internal fluid characteristics, flow distribution, air mean ages, and residence time for the development of the most optimal model in the complex post-disposal device. As it is expected that a channeling (drift) would be made by the semi-dry reactor due to the large difference in the flow distribution by the compartment in the bag filter, a structural improvement should be urgently made for more uniformed flow distribution in the bag filter. In addition, it showed the possibility that the velocity field and distribution characteristics of the residence time could be improved through a modification to inlet structure of the spray dryer reactor. The complex post-disposal device, modified and supplemented with this analysis, integrated the semi-dry reactor and the bag filter in a single body, so it follows that the improvement can make the device compact, the installation area, the operation fee, and management more convenient.