• 한국병원경영학회지
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• 제5권1호
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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.

• 한국병원경영학회지
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• 제4권1호
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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• pp.481-484
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• 1996

When logistics system is integrated with production system and marketing system, it takes a very important role of the business management. In general, measurement of logistics cost in logistics system uses the conventional cost assignment method. However the conventional method may result in the incorrect cost because the overhead cost may be incorrectly assigned to the products. Activity-Based Costing(ABC) was proposed as an alternative method which will distribute the overhead cost to each cost obeject more accurately. ABC assigns cost to activities based on the amounts of resources used by resource driver, and assigns cost to cost objects based on the amount of activities driver. This study proposes two heuristic algorithms. The first algorithm selects the best activity driver for each cost object by using correlation analysis. The best activity driver is the one that minimizes the sum of loss cost and measurement cost of activity driver. The second algorithm selects the best number of activities by using correlation analysis. The pair of activities with the highest correlation are combined into one if the saving of measurement cost is no less than the loss due to inaccurate distribution of overhead cost. In order to demonstrate the procedure and validity of the algorithms, Real data of one year from a paper manufacturer are used.

• 설비공학논문집
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• 제15권5호
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• pp.360-371
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• 2003

The calculation of each unit cost of productions is very important for evaluating the economical efficiency and deciding the reasonable sale price. In the present, two methods of exergy costing on multiple energy systems are suggested to reduce the complexities of conventional SPECO method and MOPSA method and to improve the calculation efficiency of exergoeconomics. The suggested methods were applied to a gas-turbine cogeneration and the unit costs of the power and the steam energy were calculated as an example. The main points of our methods are the following three. First, one exergetic cost is applied to one cycle or system. Second, the suggested equations are the internal cost balance equation and the production cost balance equation. Third, necessary states in a system are only inlet and exit states of 1ha components producing energy.

• 한국건설관리학회논문집
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• 제16권4호
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• pp.139-145
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• 2015

최근 건설 기업들은 노동력 부족, 원자재값 상승, 건설경기 위축 등으로 인해 새로운 건설시장 개척 및 자동화 기술도입을 적극적으로 추진하고 있다. 이러한 노력의 일환으로 최근 제조업의 생산프로세스와 건설생산프로세스가 결합된 모듈러 건축공법이 부각되고 있으며 이와 관련된 연구가 활발히 진행되고 있다. 모듈러 건축프로세스에서 공장제작의 가장 큰 장점 중 하나는 기존 건축프로세스에서 사용하기 어려웠던 제조업의 생산설비시스템을 활용한 생산원가(공사원감)절감이 가능하다는 것 있다. 이를 뒷받침하기 위해서는 대다수의 건축공종이 집중되어있는 공장제작단계에서의 원가산정이 정확해야 하며 특히 직접적인 계산이 어려운 간접비에 대한 구체적인 산정방인 필요하다. 그러나 국내 모듈러 건축산업이 시장도입단계로 이와 관련된 연구가 한정적으로 이루어지고 있어 모듈러 건축물의 원가왜곡현상이 나타날 수 있는 문제가 있다. 따라서 본 연구는 모듈러 건축물의 공장제작단계에서 국내계약법상에서 명시된 제조업과 건설업에서의 간접비 정의를 고찰하고 활동기준원가계산법을 통해 모듈러 건축물을 구성하는 모듈러 유닛별 간접비 산정방식을 제시하였다. 본 연구는 공장제작단계에서의 전 과정 뿐만 아니라 모듈러 건축물의 설계, 제작, 운송, 시공의 간접비 배분에 대한 기초자료로서 활용될 수 있으며 향후 모듈러 건축물의 공장제작단계에서의 원가산정 정확도 향상 및 모듈러 건축물의 전 생애주기에 따른 원가산정방안 마련에 기여할 것으로 기대된다.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2007년도 춘계학술대회A
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• pp.1334-1337
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• 2007

A steel pallet to carry lighter logistic articles is developed based on the DFSS(design for Six Sigma) methodology. Combining the conventional DFSS(Design For Six Sigma) methodology with that of VE(Value Engineering) is the novel feature of this paper to achieve maximum cost reduction. In this paper, systematical steps to achieve the required structural spec's are presented by conventional DMEDI(Define-Measure-Explore-Develop-Implement) process. To imply the target costing, evaluation of functions consisting of the pallet has been performed by value methodology. Then best design concept is selected in the Explore step, following structural optimization utilizing FEM. Finally the performance of prototype is investigated by pilot test in the Implement step. The developed steel pallet is being commercialized in the fields of automated ware house.

• 한국건설관리학회논문집
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• 제13권4호
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• pp.78-88
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• 2012

지구 온난화의 주범인 온실가스 배출량을 규제하고자 하는 전 세계적인 기조에 따라 건설 분야에서도 이와 관련하여 다양한 노력이 시도되고 있다. 그 일례로 LCA (Life cycle Assessment) 방법론 도입을 통해 $CO_2$ 배출량을 정량적으로 측정하려는 연구가 활발하게 수행되고 있다. 그러나 일반 제조업에서 수행되고 있는 기존의 LCA 방법론은 다양한 자재의 투입과 복잡한 생산구조를 가지고 있는 건설업에 활용되기에는 많은 한계가 있다. 이에 본 연구는 보다 정확하고 세분화된 환경영향 평가를 도출할 수 있도록, 기존 LCA 방법론에 ABC원가관리방식을 도입한 Activity-based LCA 모델을 제안하였다. 이를 기반으로 대표적 온실가스인 $CO_2$의 주요 배출 Activity와 각각 배출량에 대한 정확한 예측이 가능하도록 하는 모델을 제시하였으며, 실제 시공 중인 건물의 커튼월 시스템 공정을 대상으로 하여 그 유용성을 검증하였다.

• 한국건축시공학회지
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• 제22권5호
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• pp.485-496
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• 2022

모듈러 건축프로젝트는 공장제작을 통해 기존 건축공사보다 품질관리에 유리하다. 하지만, 품질관리활동에 대한 명확한 기준과 정의가 확립되지 않아 품질관리비용 규모의 적절성을 판단하기 어렵고, 프로세스 단계별 품질관리활동을 구분하는데 어려움이 있다. 이에, 본 연구에서는 활동기준 중심의 품질관리활동 분류방안을 제시하였으며, 품질비용을 PAF기준에 따라 분류하여 추후 해당 비용 및 활동이 품질관리에 얼마나 효과적인지 확인할 수 있는 방안을 제시하였다. 본 연구는 추후 모듈러 건축프로젝트 단계별 품질관리활동을 정의하고 이에 따른 비용 분배 적절성을 판단하는 근거자료와 데이터베이스를 추구하는데 활용될 수 있다.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2006년도 추계 종합학술대회 논문집
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• pp.474-477
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• 2006

최근 웹 기반의 멀티미디어 콘텐츠의 가상현실 서비스가 증가하고 있다. 이러한 서비스는 콘텐츠의 속성 정보를 파라미터 값으로 제공하고 있다. 파라미터를 관리하는 전통적인 방식은 콘텐츠 별로 정보를 저장한 방식인데, 이러한 방식에서는 시스템을 구현하고 관리하는 것을 복잡하게 만든다. 이 논문에서는 저장하고 관리되는 파라미터 정보를 JPEG 이미지의 여유 공간을 사용하여 메타데이터 기반 가상현실 서비스를 제안하고 있다. 이 제안하는 시스템의 유효성을 테스트하기 위해서 프로토타입의 가상현실 서비스 모델을 구현하였다.

• Asian Pacific Journal of Cancer Prevention
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• 제17권1호
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• pp.373-376
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• 2016

The Mini Parasep SF fecal parasite concentrator (MPSFC) is a new modification of the closed concentration system, which can easily be adopted in any routine clinical pathology laboratory. Here we describe our experience with the system in diagnosing Opisthorchis viverrini. A total of 199 fecal samples was submitted for routine examination in the clinical pathology laboratory of Suranaree University of Technology hospital, Nakhon Ratchasima province, Thailand, during August to October 2015. Out of all samples examined, 10 (5.03%) were positive with intestinal parasites including O. viverrini (2.01%), followed by Strongyloided stercoralis (1.51%), Hookworm (0.5%), Taenia spp. (0.5%), and Entamoeba coli (0.5%). Regarding the distribution of intestinal parasites in relation to the methods used, and found that 4 samples (2.01%) were positive using the direct wet smear method while 10 (5.03%) were positive with the Mini Parasep SF method; the difference was statistically significant ($X^2$-test = 116.506, p-value =0.001). Mean time for processing using the Parasep system was 6.03 min/sample, the conventional direct wet smear method at 0.3 min/sample. Cost per test, conventional direct wet smear method costing less than the Parasep method at USD 0.74/sample versus USD 1.47/sample. This first report of O. viverrini detection using MPSFC indicates that Parasep concentration test is useful in the routine laboratory, increasing the yield of parasites as compared to direct microscopy, but with greater processing time and cost. Further comparisons between the Parasep concentration test and common methods for O. viverrini detection are required, particularly concerning use in epidemiological surveys.