• 제목/요약/키워드: Cost Variance

검색결과 287건 처리시간 0.021초

초등학교급식에서 수행되는 급식비 관련 재무관리 업무분석 (Analysis of Financial Management Activities in Elementary School Foodservices)

  • 최은희;이진미;곽동경
    • 대한영양사협회학술지
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    • 제2권2호
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    • pp.123-140
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    • 1996
  • The purpose of this study was to examine financial management practices in elementary school foodservices. Respondents were asked to provide information on demographics, operational characteristics, financial management activities(responsibility, importance and time demand). Data were collected from 106 elementary school foodservice using the mail questionnaire. The results were as follows 1. Time demand of 14 financial management activities was examined. The results of time-demand showed that most financial activities were performed about once per month. Reporting, inventory checking and production cost accounting were performed several times per week. 2. Major financial management activities performed by school dietitians were inventory checking, record keeping, production cost accounting, and foodservice operation planning. 3. Results of the importance rating of 14 financial management activities showed that the production cost accounting, budgeting, controlling meal costs, reporting the national treasury accounts, and inventory checking were rated as very important(4.00-4.49). Factor analysis was conducted on the importance ratings. Five activities were differentiated such as budgeting, record keeping, cost controlling, cost accounting, and reporting. The cost controlling task was identified at the most important one among them. 4. Important ratings for reporting were found to be significantly different by age, and years of experience. The younger and the less experienced were responded with higher scores on reporting. Analysis of variance for the importance scales by meal costs per one person, food cost percentage, labor cost percentage was conducted, but significant differences were not founded.

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관상동맥 스텐트를 삽입한 급성 심근경색 환자의 진료비 및 재원일수 관련 요인에 대한 다수준분석: 2010년과 2015년 국민건강보험공단 맞춤형 데이터베이스 자료를 바탕으로 (Multilevel Analysis of Factors Related to Cost and Length of Stay in Acute Myocardial Infarction Patients with Coronary Stenting: Based on Korean National Health Insurance Service's Customized Database in 2010 and 2015)

  • 최보영;이해종
    • 보건행정학회지
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    • 제30권3호
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    • pp.418-429
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    • 2020
  • Background: This study aims to analyze the cost and the length of stay (LOS) of acute myocardial infarction (AMI) patients with coronary artery stenting according to the characteristics of individuals and institutions. Methods: The data was collected from Korean National Health Insurance Service's customized database in 2010 and 2015. Chi-square test, t-test, analysis of variance, and multilevel analysis were performed. Results: The intraclass correlation coefficients for cost were 7.02% in 2010, 5.61% in 2015 and for LOS were 3.17%, 1.40%, respectively. The average costs were 9,067,000 won in 2010 and 9,889,000 won in 2015 (p<0.0001). However, the cost in 2015 was lower than the cost applying increased fee. The costs increased in aged 50-59 years, 60-69 years, and aged ≥70 years versus in aged under 49 years. The cost was higher in Charlson comorbidity index (CCI) 3 to 4 and ≥5 than in CCI 0. The costs were lower in male, medical aid recipients, metropolises, and local hospitals in other regions in 2010. LOS decreased from 8.1 days in 2010 to 7.4 days in 2015. It decreased in male, high income group, and the group of admission via emergency room. However, it increased in higher ages and medical aid recipients, and it also increased when CCI rose. The Internal Herfindahl Index was related to LOS in 2010. Conclusion: The variation of hospital level was small compared to the patient level. Therefore, it is important to implement applicable policies at the patient level in order to reduce cost and LOS of AMI patients.

낸드 플래시 메모리를 위한 적응형 가비지 컬렉션 정책 (An Adaptive Garbage Collection Policy for NAND Flash Memory)

  • 한규태;김성조
    • 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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    • 제15권5호
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    • pp.322-330
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    • 2009
  • 제자리 덮어쓰기가 불가능하고 블록의 지움 횟수가 제한되는 낸드 플래시 메모리를 저장매체로 사용하기 위해서 지움 횟수 평준화를 지원하는 다양한 가비지 컬렉션 정책들이 연구되고 있다. 기존정책들은 지움 횟수 평준화를 지원하기 위해 가비지 컬렉션이 수행될 때마다 전체 블록에 대해 지움 대상블록을 선정하기 위한 클리닉 지표를 구하는 연산을 수행하여야 하고 이 연산들은 시스템의 성능을 저하시킨다. 본 논문에서 제안하는 가비지 컬렉션 정책은 지움 횟수의 분산(variance)과 블록들의 최대 지움횟수에 따라 변경되는 임계값을 이용하여 전체 블록에 대한 클리닉 지표를 구하는 연산을 수행하지 않으면서 지움 횟수 평준화를 제공한다. 가비지 컬렉션 시 분산이 임계값 보다 작을 때는 Greedy 정책을 이용하여 지움 비용을 최소화하고, 분산이 임계값 보다 클 때는 최대 지움 횟수를 가진 블록을 지움 대상에서 제외하여 지움 횟수를 평준화한다. 본 논문에서 제안하는 방법으로 가비지 컬렉션을 수행하였을 때, 블록들의 지움 횟수가 지움 횟수 상한에 가까워질수록 블록들의 지움 횟수 표준 편차가 0에 근접하며, 기존의 지움 횟수 평준화를 지원하는 알고리즘과 비교하여 두 배 이상 빠른 가비지 컬렉션 속도를 보였다.

3단계 표본 추출에 있어서 부차표본(m,k)의 최상 선택 (THE BEST CHOICE OF SUBSAMPLE SIZE (m,k) IN 3 STAGE SAMPLING)

  • 정훈조
    • Journal of applied mathematics & informatics
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    • 제3권1호
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    • pp.101-115
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    • 1996
  • In this paper we extend the best choice of subsample size m in the 2-stage sampling which suggested by Mohammad(1986) to the 3-stage sampling in cases of known and of unknown cost and variance ratio. We find the subsample size m.k which ensures more than the relative efficiency 90% Also we see that the choice of 3-stage subsample size depends on the design parameters using in 2-stage sampling.

병원 간호사의 경제학적 지식과 태도에 관한 연구 (Economic Awareness, Economic Knowledge, and Attitude toward Cost-Effectiveness in Nursing of Hospital Nurses)

  • 이태화
    • 간호행정학회지
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    • 제9권1호
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    • pp.103-112
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    • 2003
  • Purpose : This study was designed to describe the economic awareness, economic knowledge, and attitude toward cost-effectiveness in nursing of hospital nurses. Method : The sample included 272 nurses conveniently selected from 5 tertiary care hospitals. Data were collected on general characteristics of nurses, the economic awareness level, the knowledge level of economics, and the attitude toward cost-effectiveness. Data were analyzed using SPSS PC version 10.0. Result : 1) The mean of economic awareness level of hospital nurses was 44.87 (SD=3.53) with a possible range of 5${\sim}$50. The mean of the knowledge level of economics was 58.3 (SD=11.9) with a possible range of 0${\sim}$100. 2) The mean of attitude toward cost-effectiveness in nursing was 39.95 (SD=5.01) with a possible range of 5${\sim}$50, which means moderately positive. 3) Analyzing the relationships between economic awareness level and knowledge level of economics, and attitude toward cost-effectiveness, the knowledge level of economics was positively related with the economic awareness level (r=.192, p=.002) and the attitude (r=.133, p=.029). The economic awareness level was positively related with the attitude (r=.470, p=.000). 4) Backward multiple regression revealed that the linear combination of economic awareness, job position, place of employment, and the presence of CQI committee accounted for 26.1% of the variance in the attitudes toward cost-effectiveness nursing care. Conclusion : Findings reveal that RNs lack basic knowledge of economics and its link to nursing practice, yet, they want a voice in economic decision making. In an effort to fill the void of economic knowledge and respond to nurses' call for greater input, in-service programs and curricula for generic programs must be developed.

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시뮬레이션을 통한 2단계 재고시스템에서의 재고정책 비교연구 (A Simulation Study for the Inventory Policy in the 2 Echelon System)

  • 정재헌
    • 산업경영시스템학회지
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    • 제38권3호
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    • pp.136-148
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    • 2015
  • We analyzed the effect of three different types of inventory systems for saving the total cost using simulation on the system where multiple depots and many retailers disperse on the limited area. Three types of inventory systems are single echelon system with inventory exchange and two-echelon system and the variant two-echelon system. Variant two echelon system is the two-echelon system where the inventory transshipmentsare allowed on every two stage inventory echelons. Inventories kept on every retailer are commonly used for all retailers when certain retailer has stock-out. And when all retailers are stock-out, inventories kept on every depot are commonly used for the retailers whose assigned depots are stock-out. These all three systems are simulated with the constraint of service level on wide range of parameter settings. Simulation results show that cost saving effect appear clear for single echelon system and two-echelon system when shortage cost portion and transportation cost portion becomes large respectively irrespective of depot number. Variant two echelon system seems to be superior to two other systems when transportationcost portion becomes very small. But this superiority is not proved in terms of statistics. So we may conclude that the variant two echelon system may be useless with the higher administrative efforts due to frequent inventory exchange. Also we note that the traditional two echelon system becomes inferior to two other systems in terms of statistics when service level becomes high or when demand variance becomes very large. And inventory integration effect that cost becomes saved when depot number decrease, diminishes when transportation cost or stock-out cost increases irrespective of inventory systems.

스마트온실 경영체의 경영 효율성 및 영향요인 분석 - 전라권 딸기 재배 경영체를 중심으로- (The Analysis of the Management Efficiency and Impact Factors of Smart Greenhouse Business Entities - Focusing on the Business Entities of Strawberry Cultivation in Jeolla-do -)

  • 하지영;이승현;나명환;김덕현;이혜림;이용건
    • 품질경영학회지
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    • 제49권2호
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    • pp.213-231
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    • 2021
  • Purpose: This study intends to provide decision-making information to improve efficiency by analyzing the management efficiency of smart greenhouse business entities and identifying factors that affect the efficiency based on input and output. Methods: The subjects of analysis were business entities for cultivating strawberries in smart greenhouses in Jeolla region (northern and southern Jeolla provinces), and the analysis focused on the management performance of the 2019-2020 crop period (year). Data Envelopment Analysis(DEA) was applied as an analysis method for efficiency analysis, Quantile Regression(QR) analysis was applied as a factor affecting the efficiency. Results: The reason for the efficiency gap between business entities was that there were many business entities that did not minimize the input cost at the current level of output, and the area where the variance among business entities was large was the fixed cost per 10a. In the results of the affecting factor analysis, it was found that the seed-seedlings cost, fertilizer cost, other material cost, and employment and labor cost had a negative (-) effect on the efficiency, and that the repair and maintenance cost had a positive (+) effect. Conclusion: Therefore, to achieve the efficiency of scale, it is necessary to reduce the input scale to an appropriate level. In the case of business entities with low efficiency by quartile, the seed-seedlings, fertilizer, and other material costs reduce expenditures, and repair maintenance costs can improve efficiency by increasing expenditures.

집합분할모형을 이용한 운항승무원의 승무경로 일정계획 (Cockpit Crew Scheduling using Set Partitioning Problem)

  • 김국연;이영훈
    • 경영과학
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    • 제21권1호
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    • pp.39-55
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    • 2004
  • Efficient crew scheduling for cockpit crew is important in airline industry due to operational safety and cost associated with the flight duty time. Because of complexity of regulations imposed to the cockpit crew. it is complicated to generate an efficient schedule. Schedule of cockpit crew can be generated through two steps; selecting of flight patterns. and scheduling of them to the specific time horizon. Heuristic method is developed and applied with massive data in a limited time of computation. A set of flight patterns is selected from all possible flight patterns. which are generated by composing the flight leg based on regulations. by using the set partitioning problem with objective function of oversea stay cost. The selected set of flight patterns found at the first step is allocated to 4 week crew schedule to minimize the variance of total fight time assigned to each crew. The crew schedules obtained are evaluated and compared with the ones currently used in one of major airline company.

병원급식 생산성에 영향을 미치는 요인분석 (The Assessment of Productivity and Its Influencing Variables in 14 Conventional hospital Foodservice Systems)

  • 홍완수
    • Journal of Nutrition and Health
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    • 제27권8호
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    • pp.864-871
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    • 1994
  • The productivity and 13 influencing variables in 14 conventional hospital foodservice systems the total direct and non-direct labor hours required to produce and serve the total number of patient meals plus the number of cafeteria meals. Human resource variable significantly influencing the productivity level was the labor cost. As this index decreased, the meals served per human hour worked increased. System resource variables correlating significantly with productivity were the length of cycle menu, the ratio of staff meals, and modified patient meal ratio. As the length of cycle menu and the ratio of modified patient meal decreased, more meals were produced per human hour. However, as staff meal ratio increased, the meals served per human hour worked increased. The stepwise regression analysis suggests that around 53% of the variance in productivity is explained by labor cost.

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방향성 특징벡터를 이용한 스테레오 정합 기법 (Stereo Matching Method using Directional Feature Vector)

  • 문창기;전종현;예철수
    • 제어로봇시스템학회논문지
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    • 제13권1호
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    • pp.52-57
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    • 2007
  • In this paper we proposed multi-directional matching windows combined by multi-dimensional feature vector matching, which uses not only intensity values but also multiple feature values, such as variance, first and second derivative of pixels. Multi-dimensional feature vector matching has the advantage of compensating the drawbacks of area-based stereo matching using one feature value, such as intensity. We define matching cost of a pixel by the minimum value among eight multi-dimensional feature vector distances of the pixels expanded in eight directions having the interval of 45 degrees. As best stereo matches, we determine the two points with the minimum matching cost within the disparity range. In the experiment we used aerial imagery and IKONOS satellite imagery and obtained more accurate matching results than that of conventional matching method.