• Title/Summary/Keyword: Cost of Labor

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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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활동기준원가계산[ABC]을 적용한 가정 간호 원가 분석 (Cost Analysis of Home Care with Activity-Based Costing(ABC))

  • 이수정
    • 대한간호학회지
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    • 제34권6호
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    • pp.1117-1128
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    • 2004
  • Purpose: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. Method: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. Result: The HHC activities were classified into 70 activities. In resource, the labor cost was 245₩per minute, operating cost was 9,570₩ per visit and traffic expense was an average of 12,750₩. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741₩ and the cost ranged from 55,560₩ to 74,016₩. Conclusion: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

편모가계 여성가장의 취업 및 가계의 경제상태 : 양부모 가계와의 비교 분석 (Female-Heads' Employment and Household Economic Status of the Single-Mother Households)

  • 이성림
    • 가정과삶의질연구
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    • 제22권1호
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    • pp.169-179
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    • 2004
  • This study investigated female-head's employment and household economic status of the single-mother households compared to those in the two-parent households using the data from the Korean Labor and Income Panel Study. Major findings are: first, female-heads showed lower educational attainment, lower labor force participation rate, lower occupational status, and lower wage rates than male-heads; second, the level of household income was as 1.3 times as the Minimum Living Cost and the level of household expenditure was close to the Minimum Living Cost; third, one-thirds of single-mother households were in poverty. Based on the results, the implications to public policy were suggested.

비정규직 고용의 규모와 특성 그리고 정책대안의 방향 (The Estimated Size and Characteristics of Irregular Employment Work Force, and the Alternatives against Discrimination)

  • 원인성
    • 경영과정보연구
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    • 제13권
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    • pp.141-162
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    • 2003
  • This article discusses the issues of the estimated size and characteristics of irregular employment work force in Korea after IMF economic crisis in 1997. The issues of the estimated size of irregular employment work force originated from different concepts and its operationalizations among the labor economists, despite their utilization of the same labor force data, 'Economically Active Population Survey(EAPA)' collected from Korea National Statistical Office(KNSO). And the issues contribute toward the understandings of the irregular employment and the limits of the EAPA, despite its various usefulness. This article also describes the summary characteristics of irregular employment work force from both sides of labor supply and its demand. The major characteristics of irregular employment work force on the labor supply side appears in the concentration of social minorities, i.e. woman, the aged, lower educated and skilled populations. On the labor demand of irregular employment work force, the majority of it concentrated on the establishments under 10 employees, and probably the important incentives for irregular employment work force of the firms is labor cost efficiency. Finally, this article propose an alternative against the discrimination between the regular and irregular work force.

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통계자료에 의한 섬유산업의 이해 (Quantitative examination of the Korean Textile Complex)

  • 유혜경
    • 패션비즈니스
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    • 제1권1호
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    • pp.43-52
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    • 1997
  • The main purpose of this study was to examine the sectors of Korean textile complex based on various economic characteristics and performances. The sectors in the textile complex differed in many aspects. Man-made fiber industry showed capital-intensive characteristics even though most of the sectors in the textile complex were labor-intensive. Textile industry is composed of weaving and spinning, knitting, dyeing and finishing sectors and even within the textile industry, each sector had different characteristics from each others. Weaving and spinning sector seemed to require relatively high capital investment, while dyeing and finishing was very labor-intensive. Labor-intensive apparel industry has faced decrease in labor-productivity while wage has increased. Slow growth in labor productivity in Korean textile complex was shown to be a more problem than increase in wage or ratio of labor cost to value added. Apparel companies appeared to be in better financial states than the textile companies, even though the exports of apparel products have decreased in the 1990s. However, in overall the financial states of the Korean textile complex were not as strong as those of the other manufacturing sectors.

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한국의 노동수요 : 문헌 연구 (Labor Demand in Korea: A Survey)

  • 남성일
    • 노동경제논집
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    • 제36권1호
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    • pp.1-44
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    • 2013
  • 이 논문은 한국 노동시장의 수요구조에 관한 기존 연구들을 서베이한 것이다. 한국 노동수요의 특징을 보면 노동과 자본 간에 대체재 관계가 성립하며, 노동을 사무직과 생산직으로 세분해도 대체관계는 변함없다. 대체탄력성의 크기는 0과 1 사이에 있다. 고용과 근로시간은 대체/보완 관계가 명확하지 않다. 법정 근로시간 단축은 실 근로시간을 단축시켰으나 고용은 늘지 않았다. 노동수요 탄력성은 단기에 0.5 미만으로 작다. 기술변화는 1980년대 중반 이후 노동절약적으로 변하였고 1990년대 중반 이후 숙련편향적 성격으로 숙련노동 수요를 늘렸다.

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의료서비스 복합화의 경영효과 분석 : 일본의 사례 (Managerial Effectiveness of Integrated Delivery System in Japan)

  • 정승원;이노우에 유스케;서영준;김연희
    • 한국병원경영학회지
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    • 제14권2호
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    • pp.60-74
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    • 2009
  • This study purports to verify managerial effectiveness of the integrated delivery system(IDS) of Japanese health care institutions through comparing the managerial performance between hospital groups providing with both acute and nursing care and those with acute care only. Data on the managerial performance of 697 hospitals providing with nursing care together and 819 hospitals providing with acute care only were collected from Japanese Central Social Insurance Medical Councils 2001, 2003, 2005, and were analyzed using mean comparison test(t-test) between the two groups. The results revealed that there were significant differences between the two groups in such indicators as ratio of material cost, labor cost, depreciation rate, total margin, operating margin, average number of outpatient per day, average revenue of an inpatient per day, total amount of labor cost, gross revenue per employee, and labor productivity. However, we could not find out any consistent evidence which support the effect of integrated delivery system on the hospital managerial performance. Further discussion was made on the limitation of the study and future research agenda relevant to the topic.

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통계 기법에 의한 방산업체의 간접원가부문 비율 추정 (Ratio Estimation of Indirect Cost Sector about Defense Companies by Statistic Technique)

  • 임현철;김수환
    • 산업경영시스템학회지
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    • 제40권4호
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    • pp.246-252
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    • 2017
  • In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

벼 대규모 기계화 재배에서의 생산비 분석 (Analysis of Production Cost in Large Scale Mechanized Rice Cultivation)

  • 채제천;구천서;권영철
    • 한국작물학회지
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    • 제41권2호
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    • pp.250-256
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    • 1996
  • 104ha의 대규모 기계화 벼농장을 대상으로 생산비를 실증적으로 분석하여 앞으로 우리나라 벼농사가 국제 경쟁력을 갖추기 위해 지향해야 할 대규모 기계화 벼 재배기술 확립에 기여코자 하였다. 1994년 1년간의 경영실적을 주로 조사하여 얻어진 결론은 다음과 같다. 1. 종묘비는 52천원/ha, 비료비는 128천원/ha, 농약비는 176천원 /ha로 나타났다. 2. 영농광열비는 ha당 161천원으로 한국농가평균 1.3천원, 미국 세클라멘트지역 64천원, 뷰터지역의 128천원보다 높게 나타났다. 이는 조사농장의 장비유지비용이 높음을 뜻하는 것으로 생각되었다. 3. 노력비는 ha당 270천원으로 미국 세클라멘트지역의 101천원, 뷰터지역의 94천원보다 높았다. 이는 잦은 농기계 고장과 비료, 농약시용 및 수확시의 인력 투입에 따른 결과로 보여졌다. 4. 노력시간은 ha당 108시간으로 우리나라 수도작 농가평균보다 76% 감소되 었다. 5. 쌀 직접생산비는 1,092천원(100)으로서, 우리나라 농가평균 2,067천원(189)보다는 낮고, 미국 세클라멘 트지역 717천원(66), 뷰터지역 845천원(77)보다는 높았다. 체계적인 인력관리와 효율적인 기계작업이 이루어진다면 직접 생산비는 10∼15%정도 더 절감될 수 있을 것으로 보이며, 도정과 유통과정에서의 비용절감 가능성까지 감안한다면 쌀 생산비는 경쟁상대국에 접근될 수 있을 것으로 판단되었다. 6. 따라서 100ha정도의 규모에서 생산기반을 정비하고 인력과 농기계 관리를 효율화하고 농자재 투입을 최소화하며 예방중심의 방제를 하면 쌀 직접생산비로 본 국제경쟁력은 비관적이지 않은 것으로 판단되었다.

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국산 참다래 골드 신품종 도입농가의 경영성과 및 경영효율성 분석 (A Study on Management Performance and Efficiency of New Domestic Kiwi Fruit 'Gold' Growers)

  • 박재형;채용우;박주섭
    • 농촌지도와개발
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    • 제23권2호
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    • pp.145-156
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    • 2016
  • The purpose of this study is to analyze the farms growing domestic kiwi fruit 'Gold' on their management performance and efficiency in order to reduce the risks involved with introducing new kind of crops for growing, and suggest improvements. First, the result of analysis showed that domestic kiwi fruit 'Gold' growers' income were higher than the average growers due to the fruit's high unit price and productivity. Second, the analysis of management efficiency resulted in scale efficiency having greater impact on inefficiency rather than pure technical efficiency. As for the analysis of technical efficiency, the depreciation costs of agricultural facilities had the greatest influence on its inefficiency. Third, inefficient farms put in excessive inputs across the board, while labor costs(self labor cost + hired labor cost) were the largest factor of optimal inputs according to the models of technical efficiency and pure technical efficiency. Fourth, because of greater reliance on mechanical tools from rising labor costs, there's a need for individual farms to avoid buying farming equipments and instead share the equipments of nearby farms and agricultural cooperatives, or start renting agricultural machines from companies.