• 한국병원경영학회지
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• 제8권1호
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• pp.135-164
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• 2003

The operating room is the major facility that costs the highest investment per unit area in a hospital. It requires commitment of hospital resources such as manpower, equipments and material. The quantity of these resources committed actually differs from one type of operation to another. Because of this, it is not an easy task to allocate the operating cost to individual clinical departments that share the operating room. A practical way to do so may be to collect and add the operating costs incurred by each clinical department and charge the net cost to the account of the corresponding clinical department. It has been customary to allocate the cost of the operating room to the account of each individual department on the basis of the ratio of the number of operations of the department or the total revenue by each operating room. In an attempt to set up more rational cost allocation method than the customary method, this study proposes a new cost allocation method that calls for itemizing the operation cost into its constituent expenses in detail and adding them up for the operating cost incurred by each individual department. For comparison of the new method with the conventional method, the operating room in the main building of hospital A near Seoul is chosen as a study object. It is selected because it is the biggest operating room in hospital A and most of operations in this hospital are conducted in this room. For this study the one-month operation record performed in January 2001 in this operating room is analyzed to allocate the per-month operation cost to six clinical departments that used this operating room; the departments of general surgery, orthopedic surgery, neuro-surgery, dental surgery, urology, and obstetrics & gynecology. In the new method(or method 1), each operation cost is categorized into three major expenses; personnel expense, material expense, and overhead expense and is allocated into the account of the clinical department that used the operating room. The method 1 shows that, among the total one-month operating cost of 814,054 thousand wons in this hospital, 163,714 thousand won is allocated to GS, 335,084 thousand won to as, 202,772 thousand won to NS, 42,265 thousand won to uno, 33,423 thousand won to OB/GY, and 36.796 thousand won to DS. The allocation of the operating cost to six departments by the new method is quite different from that by the conventional method. According to one conventional allocation method based on the ratio of the number of operations of a department to the total number of operations in the operating room(method 2 hereafter), 329,692 thousand won are allocated to GS, 262,125 thousand won to as, 87,104 thousand won to NS, 59,426 thousand won to URO, 51.285 thousand won to OB/GY, and 24,422 thousand won to DS. According to the other conventional allocation method based on the ratio of the revenue of a department(method 3 hereafter), 148,158 thousand won are allocated to GS, 272,708 thousand won to as, 268.638 thousand won to NS, 45,587 thousand won to uno, 51.285 thousand won to OB/GY, and 27.678 thousand won to DS. As can be noted from these results, the cost allocation to six departments by method 1 is strikingly different from those by method 2 and method 3. The operating cost allocated to GS by method 2 is about twice by method 1. Method 3 makes allocations of the operating cost to individual departments very similarly as method 1. However, there are still discrepancies between the two methods. In particular the cost allocations to OB/GY by the two methods have roughly 53.4% discrepancy. The conventional methods 2 and 3 fail to take into account properly the fact that the average time spent for the operation is different and dependent on the clinical department, whether or not to use expensive clinical material dictate the operating cost, and there is difference between the official operating cost and the actual operating cost. This is why the conventional methods turn out to be inappropriate as the operating cost allocation methods. In conclusion, the new method here may be laborious and cause a complexity in bookkeeping because it requires detailed bookkeeping of the operation cost by its constituent expenses and also by individual clinical department, treating each department as an independent accounting unit. But the method is worth adopting because it will allow the concerned hospital to estimate the operating cost as accurately as practicable. The cost data used in this study such as personnel expense, material cost, overhead cost may not be correct ones. Therefore, the operating cost estimated in the main text may not be the same as the actual cost. Also, the study is focused on the case of only hospital A, which is hardly claimed to represent the hospitals across the nation. In spite of these deficiencies, this study is noteworthy from the standpoint that it proposes a practical allocation method of the operating cost to each individual clinical department.

• 한국항해항만학회지
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• 제39권1호
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• pp.69-75
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• 2015

본 연구는 분석적 모형의 도출과 함께 실증적 자료를 통하여 해운산업의 적정부채비율을 추정 가능하게 하는 한 가지 접근방법을 제시하고 실제로 최적 자본구조를 위한 부채비율지표를 제시하는 데 구체적인 연구목적을 둔다. 그 분석적 모형은 독립변수를 부채비율로 하는 자기자본순영업이익률 계산식으로부터 출발한다. 관련모수는 매출액영업이익률, 총자산회전율과 순금융비율(금융비용대부채)로 구성되는데, 매출액영업이익률과 총자산회전률의 경우 부채비율과는 어떠한 상관관계가 존재한다고 보기 어렵지만 금융비용율은 부채비율과 상관관계 또는 인과관계가 존재한다고 볼 수 있다. 즉 부채비율이 높은 기업은 재무위험에 대한 대가로 무위험이자율보다 높은 대출금리를 부담해야 할 것이다. 이 경우 금융비용율과 부채비율 간에 1차 선형 관계가 존재할 것이고 이러한 관계를 고려하기 위한 방정식을 분석모형에 추가할 수 있다. 이러한 분석적 절차에 따라, 적정부채비율의 기준을 자기자본순영업이익률을 극대화하는 부채비율 수준으로 정의한다면, 두 식으로부터 통해 자기자본순영업이익률은 부채비율을 독립변수로 하는 2차함수로 나타낼 수 있다. 그리고 우리나라 수상운송업의 12년 자료를 기초로 회귀분석을 통하여 관련모수를 추정하고 최적부채비율을 산출한 바, 약 400%임을 확인하였다. 결론적으로, 우리나라 해운산업 부채비율의 경우, 매출과 영업이익이 안정적이라면, 과거 재무적 안전성을 담보하는 부채비율로 강제하였던 200%의 2배인 400%까지도 적정부채비율로 용인될 수 있을 것이다.

• Nuclear Engineering and Technology
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• 제47권7호
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• pp.849-858
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• 2015

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.

• 한국병원경영학회지
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• 제20권3호
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• pp.36-44
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• 2015

The Activity Based Costing(ABC) means the process that makes clear how the actions and input resources have changed into service to calculate medical services costs. These days, the number of hospital which is using the ABC system is increasing to make their policy decision making efficient and run the hospitals more resonable. This study analyzes the unbalance in the level of health insurance service fee and the improvement plans based from 8 hospitals(ABC system) and 95 clinics(ABC survey). The cost recovery ratio has shown different levels according to each service type. A surgery service type recorded 76.8% and an evaluation & management service type is 84.6%, a treatment procedure type(85.8%), a function test type(91.6%) and health insurance fee even did not reach to the original cost. Meanwhile, a laboratory test type and imaging test type show high level of cost recovery ratio. they recorded 188.3% and 158.8%. Resultingly now of unbalance in the level of health insurance service fee accelerates supply of every test. so there is a need to make laboratory test type and imaging test type lower to keep balance with the surgery and medical service. These methods should be performed gradually with monitoring the unbalance fee ratio and for this, a panel medical institution have to be established for generalizations of studying result, fairness of selecting researching sample.

• 대한공간정보학회지
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• 제22권1호
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• pp.13-22
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• 2014

최근 지적공부와 실제 토지이용 현황과의 불일치로 토지관리 업무에 많은 민원이 발생하고 있다. 이러한 문제를 개선하기 위해서는 토지관련 정보를 이용하여 토지이동 대상필지를 정확하게 선정하고 시나리오별로 보상비를 평가하는 것이 중요하다. 본 연구에서는 연속지적도와 실폭도로를 기반으로 GIS 공간중첩을 수행하였으며, 도로편입률에 따른 퍼지함수를 적용하여 지목과 소유구분별 토지이동 필지수와 면적을 분석하였다. 또한 토지이동 대상필지의 개별공시지가 정보를 이용하여 시나리오별 보상비를 계산하였으며, 이를 지목과 소유구분에 따라 읍면별로 정리하였다. 본 연구에서는 읍면별 토지이동 대상필지에 대한 보상비를 시나리오별로 제공함으로서 지자체 재정여건에 부합하는 토지이동 대상필지 업무를 효과적으로 지원할 수 있었다.

• 간호행정학회지
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• 제19권4호
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• pp.437-448
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• 2013

Purpose: This study was a retrospective survey to examine economic feasibility of home care services for patients with diabetic foot. Methods: The participants were 33 patients in the home care services (HC) group and 27 in the non-home care services (non-HC) group, all of whom were discharged early after inpatient treatment. Data were collected from medical records. Direct medical costs were calculated using medical fee payment data. Cost-effectiveness ratio was calculated using direct medical costs paid by the patient and the insurer until complete cure of the diabetic foot. Effectiveness was the time required for a complete cure. Direct medical costs included fees for hospitalization, emergency care, home care, ambulatory fees, and hospitalization or ambulatory fees at other medical institutions. Results: Mean for direct medical costs was 11,118,773 won per person in the HC group, and 16,005,883 won in the non-HC group. The difference between the groups was statistically significant (p=.042). Analysis of the results for cost-effectiveness ratio showed 91,891 won per day in the HC patients, and 109,629 won per day in the non-HC patients. Conclusion: Result shows that the cost-effectiveness ratio is lower HC patients than non-HC patients, that indicates home care services are economically feasible.

• 한국병원경영학회지
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• 제28권1호
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• pp.1-13
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• 2023

Purpose: This study purposed to analyze the economic feasibility of introducing a third party logistics system as a strategic alternative to hospital management. Methods: Economic analysis was performed by measuring changes in costs and benefits before and after implement the third party logistics system and estimating the size of net benefits for the next five years for the target hospital. A questionnaire survey and in-depth interview with stake-holders were conducted to find out the satisfaction and effectiveness of the system. Findings: According to results, the cost-benefit ratio for the implementation of the system was 1.18. For the next five years, the cost-benefit ratio was 1.48, the net present value was about 1.7 billion won, and the internal rate of return was 64%. The satisfaction of internal stake-holders was relatively high, in terms of improving the concentration of unique tasks and increasing the efficiency of inventory management. Practical Implications: It was found that the increase in benefits had a greater effect on the change in the cost-benefit ratio than the increase in costs resulting from the expansion of logistics, and the increase in the present value of net benefits gradually decreased as the cost increased. In addition, overall job satisfaction and satisfaction with outsourcing companies were relatively low, which means that stabilization of the new system is important. Further study is needed for more accurate economic analysis.

• Asian Pacific Journal of Cancer Prevention
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• 제15권19호
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• pp.8229-8237
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• 2014

Background: Organized cervical screening has decreased the incidence of cervical cancer. However, screening strategies vary in different countries. Objectives: We performed a systematic review to evaluate the economic aspects of different screening methods. Materials and Methods: We searched databases and then data were abstracted from each study. We evaluated articles based on different types of screening tests as well as screening age and intervals, and using incremental cost effectiveness ratio via calculating quality adjusted life years (QALY), or life years gained (LYG) per cost. We compared the incremental cost-effectiveness ratio (ICER) of each study using GDP per capita. Furthermore, we compared national guidelines with recommendations of cost-effectiveness studies in different countries. Results: A total of 21 articles met our criteria, of which 19 studies showed that HPV DNA testing, 13 suggested an age of 30 years or more, and 10 papers concluded that at least a 5-year or longer interval were the most cost-effective strategies. In some countries, the national guidelines did not match the recommendations of the cost-effectiveness studies. Conclusions: HPV testing, starting at age 30 years or older and repeated at 5-year or longer intervals, is the most cost-effective strategy in any setting. Closer collaboration with health economists is required during guideline development.

• 한국농공학회논문집
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• 제57권2호
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• pp.75-83
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• 2015

This study was aimed to estimate the total application cost and utilization of Turf grass VFS application through the field experiment. The experimental plots were constructed in an upland field of Iksan city within the Saemangeum watershed. Turf grass was transplanted at the down-slope edge of the pollution source area in each of the treated plots. Three rainfall events were monitored during the experiment period, and the rainfall-runoff relationships and NPS pollution reduction effects of the VFS systems were assessed. As results, the reduction ratio of runoff volume ranged 14.1~64.0 %, while the NPS pollution reduction ratio ranged 9.8~73.9 % for SS, 24.0~84.2 % for T-N, 31.6~80.9 % for T-P respectively. The total cost of VFS application was estimated by considering purchase cost of Turf grass sods and construction and maintenance costs of VFS system as well as the loss caused by giving up crop cultivation for the area needed to construct the VFS. The total cost of the VFS was estimated to be approximately \3,379,000/ha/year for the first year of application, and this cost could be decreased to \1,899,000/ha/year from the second year as the construction cost of VFS could no longer need to be counted afterwards. Apart from the NPS pollution reduction effects, the possible utilization of VFS was examined by detaching Turf grass within 40 % of VFS area for sale during spring time when the VFS systems fully covered. The benefit of selling the detached Turf grass sods was estimated as \1,260,000/ha/year, and also found that the VFS area successfully recovered by the time of the summer period. This benefit could attract farmers to adopt the VFS technique to manage agricultural NPS pollution.

• 한국측량학회지
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• 제19권1호
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• pp.19-26
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• 2001

기술적인 프로젝트를 수행하는 기관들은 전문가들의 도움을 받는 것이 보편화되어가고 있다. 프로젝트를 사전 검토하는 전문가들은 정보화 기술과 측량 및 매핑의 변화된 기술과 함께 경제적인 방법에 대한 분야에 대한 전문적인 지식이 있어야 한다. 토털스테이션, GPS, 정사사진, 수치지도 및 위성 리모트센싱과 같은 새로운 측량 및 매핑 방법은 과거의 측량 개념을 송두리째 바꾸어버렸다. 또한 매핑에 대한 기술은 지난 50년 동안 기계식에서 해석적 그리고 수치적으로 크게 변화되었다. 이제 측량 및 매핑 방법들의 적절한 선택은 특정한 기술의 사용보다는 비용과 효과 측면에서의 결정사항이 되고 있다. 예를 들어 GPS측량기는 종래의 측량기기보다 더 비싸지만 비용효율적인 측면에서 장점을 제공하고 있다. 본 연구에서는 측량 및 매핑 프로젝트에서의 비용인자와 효과인자를 독립적으로 평가하였고, 비용/효과 비(B/C비)를 평가모델에 사용하여 각 측량방법의 비용 효과를 비교하였다. 측량 및 매핑 방법들의 비용 대 효과 모델은 전체 프로젝트에서 경제적인 결과를 얻을 수 있을 것이다.