• 제목/요약/키워드: Cost Driver

검색결과 329건 처리시간 0.033초

전통적 원가계산과 활동기준 원가계산의 비교연구 (A Case Study on Activity-Based Costing for a hospital)

  • 정용모;양동현;이용철;임복희
    • 한국병원경영학회지
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    • 제10권1호
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    • pp.25-47
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    • 2005
  • This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

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이산 시간 영역 해석에 기반한 벅 AC/DC LED 구동기의 슬로프 보상 설계 (Slope Compensation Design of Buck AC/DC LED Driver Based on Discrete-Time Domain Analysis)

  • 김만고
    • 전력전자학회논문지
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    • 제24권3호
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    • pp.207-214
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    • 2019
  • In this study, discrete-time domain analysis is proposed to investigate the input current of a buck AC/DC light-emitting diode (LED) driver. The buck power factor correction converter can operate in both discontinuous conduction mode (DCM) and continuous conduction mode (CCM). Two discontinuous and two continuous conduction operating modes are possible depending on which event terminates the conduction of the main switch in a switching cycle. All four operating modes are considered in the discrete-time domain analysis. The peak current-mode control with slope compensation is used to design a low-cost AC/DC LED driver. A slope compensation design of the buck AC/DC LED driver is described on the basis of a discrete-time domain analysis. Experimental results are presented to confirm the usefulness of the proposed analysis.

유기 박막 트랜지스터를 이용한 유연한 디스플레이의 게이트 드라이버용 로직 게이트 구현 (Implementation of Logic Gates Using Organic Thin Film Transistor for Gate Driver of Flexible Organic Light-Emitting Diode Displays)

  • 조승일;미즈카미 마코토
    • 한국전자통신학회논문지
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    • 제14권1호
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    • pp.87-96
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    • 2019
  • 유기 박막 트랜지스터 (OTFT) 백플레인을 이용한 유연한 유기 발광 다이오드 (OLED) 디스플레이가 연구되고 있다. OLED 디스플레이의 구동을 위해서 게이트 드라이버가 필요하다. 저온, 저비용 및 대 면적 인쇄 프로세스를 사용하는 디스플레이 패널의 내장형 게이트 드라이버는 제조비용을 줄이고 모듈 구조를 단순화한다. 이 논문에서는 유연한 OLED 디스플레이 패널의 내장형 게이트 드라이버 제작을 위하여 OTFT를 사용한 의사 CMOS (pseudo complementary metal oxide semiconductor) 로직 게이트를 구현한다. 잉크젯 인쇄형 OTFT 및 디스플레이와 동일한 프로세스를 사용하여 유연한 플라스틱 기판 상에 의사 CMOS 로직 게이트가 설계 및 제작되며, 논리 게이트의 동작은 측정 실험에 의해 확인된다. 최대 1 kHz의 입력 신호 주파수에서 의사 CMOS 인버터의 동작 결과를 통하여 내장형 게이트 드라이버의 구현 가능성을 확인하였다.

병원 간접비에 영향을 미치는 원가동인에 관한 연구 (An Empirical Analysis on Overhead Cost Drivers in the South Korea Hospitals)

  • 설동진;이경태;이해종;정종암
    • 보건행정학회지
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    • 제10권4호
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    • pp.116-143
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    • 2000
  • Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952-1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

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A Data-line Sharing Method for Lower Cost and Lower Power in TFT-LCDs

  • Park, Haeng-Won;Moon, Seung-Hwan;Kang, Nam-Soo;Lee, Sung-Yung;Park, Jin-Hyuk;Kim, Sang-Soo
    • 한국정보디스플레이학회:학술대회논문집
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    • 한국정보디스플레이학회 2005년도 International Meeting on Information Displayvol.I
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    • pp.531-534
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    • 2005
  • This paper presents a new data line sharing technique for TFT-LCD panels. This technique reduces the number of data driver IC's to half by having two adjacent pixels share the same data line. This in turn doubles the number of gate lines, which are integrated directly on the glass substrate of amorphous silicon for further cost reduction and more compactness. The proposed technique with new pixel array structure was applied to 15.4 inch WXGA TFT-LCD panels and has proven that the number of driver IC's were halved with nearly 41% circuit cost reduction and 5.3% reduction in power consumption without degrading the image quality.

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A Novel Driving Method for Cost Competitive a-Si TFT-LCD

  • Moon, Su-Hwan;Lim, Hong-Youl;Kim, Dae-Kyu;Lee, Min-Kyung;Ko, Kyung-Tai;Lee, Jun-Ho;Yoon, Sung-Hoe;Kim, Byeong-Koo
    • 한국정보디스플레이학회:학술대회논문집
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    • 한국정보디스플레이학회 2009년도 9th International Meeting on Information Display
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    • pp.470-473
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    • 2009
  • We have developed a novel driving method, Six times Rate Driving(SRD) for the purpose of making cost competitive TFT-LCD. By applying SRD method to an a-Si TFT-LCD, the driving rate was increased six times as it was named but the number of data lines and so its D-Ics were reduced to one sixth of the conventional one which resulted in the cost saving of that much. We also newly designed the gate driver in order to avoid any expansion of the bezel width caused by applying SRD. Our newly developed driving technology, SRD was successfully applied to 7.0-inch WSVGA (1024 ${\times}$ 600) TFT-LCD which can be driven with only one data D-IC and here introduced.

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연립방정식모형과 경로모형을 이용한 종합병원의 원가동인 분석 (Cost Driver Analysis in General Hospitals Using Simultaneous Equation Model and Path Model)

  • 양동현;이원식
    • 보건행정학회지
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    • 제14권1호
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    • pp.89-120
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    • 2004
  • The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

Stability of Hydrogenated Amorphous Silicon TFT Driver

  • Bae, Byung-Seong;Choi, Jae-Won;Oh, Jae-Hwan;Kim, Kyu-Man;Jang, Jin
    • Journal of Information Display
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    • 제6권1호
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    • pp.12-16
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    • 2005
  • Gate and data drivers are essential for driving active matrix display. In this study, we integrate drivers with a-Si:H to develop a compact, better reliability and cost effective display. We design and fabricate drivers with conventional a-Si:H thin film transistors (TFTs). The output voltages are investigated according to the input voltage, temperature and operation time. Based on these studies, we propose here a new driver to prevent gate line from the floated state. For the external coupled voltage fluctuation, the proposed driver shows better stability.

LCD 백라이트용 트랜스포머 없는 냉음극관(CCFL) 구동 회로 (Transformer-less CCFL Driver for LCD Backlight)

  • 최은석;윤현기;문건우;윤명중;강문식
    • 전력전자학회:학술대회논문집
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    • 전력전자학회 2006년도 전력전자학술대회 논문집
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    • pp.81-83
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    • 2006
  • The conventional cold cathode fluorescent lamp (CCFL) driver for LCD TV has a transformer for each lamp to step up the high sinusoidal waveform from the low input voltage. The transformer used in the conventional topology causes the driver to have bulky size and high cost. This paper proposes a new transformer-less CCFL driver for LCD backlight that is based on the parallel-loaded resonant inverter topology. This resonant topology enables the circuit to supply enough high voltage for CCFL without a transformer. Also, with current-balancing technique, this transformer-less inverter drives 16 CCFL lamps.

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