• Korea Journal of Hospital Management
• /
• v.12 no.3
• /
• pp.20-46
• /
• 2007

Given the pressures to promote the efficient utilization of medical resources, hospitals have developed cost accounting systems in several countries. This study discusses the recent development and problems of hospital cost accounting practices in three countries: UK, US, and Japan. first, we discuss a cost accounting structure and detailed pictures of costing practices. Second, problems of current systems arc reviewed and then possible remedies are discussed. Third, we provide implications for implementing the systems(especially ABC). finally, we assert that infrastructure(hospital information systems, database, etc.) must be established and the target level of costing has to be considered before organization-wide application.

• KIEAE Journal
• /
• v.5 no.3
• /
• pp.25-31
• /
• 2005

Computer simulations were performed for Heating Ventilating and Air-Conditioning (HVAC) systems to figure out more efficient maintenance methods for the building used for adolescent trainees. This study aims at suggesting design alternatives for optimum operation and performing life cycle cost (LCC) for each alternative. First, the capacity of the heat source equipment was determined using annual maximum heating and cooling loads. Annual loads were calculated and applied to the alternative for the purpose of calculating annual energy cost. Second, several types of data were collected to predict energy cost. Finally, the pay back period for each alternative was calculated using total cost estimation during standard duration period. This study indicates that the absorption chiller that does not occupy most part of a mechanical room, and does not need much operation cost was most economical.

• International journal of advanced smart convergence
• /
• v.13 no.1
• /
• pp.12-22
• /
• 2024

Software applications have a huge and inseparable impact on our lives. The complexity of the applications increases rapidly to support high performance and multifunction. Accordingly, the cost model for applications is increasingly important. Line of Code (LOC) and Man-Month (M/M) as the cost model measure the quantitative sides of the applications. Unlike them, Function Point (FP) measures the functionalities of the application. FP is efficient for estimating qualitative characteristics, but it is restricted to measuring the cost of an application using the wireless data broadcast which can support any number of clients. In this paper, we propose, a Function Point model for Information services using wireles data Broadcast (FPIB) to measure the development cost of an application that serves using the wireless data broadcast environment. FPIB adopts critical parameters of the wireless broadcast environment and the complexity of them to measure effectively the cost developing the application. Through the evaluation comparing the proposed FPIB with FP, we reveal the effectiveness of the proposed FPIB.

• Journal of Forest and Environmental Science
• /
• v.32 no.2
• /
• pp.173-181
• /
• 2016

This study designed a model of the efficient production schemes and raw materials transportation optimization of current South Korean's simple and monolithic distribution system of wood to build a SCM (supply chain management) as a basic level to establish a distribution of future by pellet production of raw materials costs and reduce transport costs, and specifically to forest of pallet to contribute to revitalizing the market. The result of each transportation costs after building the best transportation network from raw material supply area to demand area applying transport law was 964,600 thousands Won from 6 supply areas to 7 demand areas. And the result of each model's analysis to get the pellet's efficient production through production cost reduction showed that it reduced from 325,701 Won/t to 240,106 Won/t, results of existing efficient pellet for the production model 8,233 tons over 20,000 tons annual production capacity from the size of the expanded production capacity when the expansion. However, when the production size expanded to 50,000 Tons of the production, the effect was very small even though production cost decreased.

• Journal of the Korean Operations Research and Management Science Society
• /
• v.23 no.4
• /
• pp.75-86
• /
• 1998

We address the problem of determining the optimal processing times and pallet/fixture allocation in Flexible Manufacturing systems in order to minimize tool cost while meeting throughput targets of multiple part types. The problem is formulated as a nonlinear program superimposed on a closed queueing network of the FMSs under consideration. A numerical example reveals the potential of our approach for significant cost saving. We argue that our model can be Integrated Into the process planning system of an FMS to generate efficient process plans quickly.

• Management & Information Systems Review
• /
• v.5
• /
• pp.287-300
• /
• 2000

Project Managers want to reduce the cost and the completion time of the project simultaneously. But the project completion time tends to increase as the project cost is reduced, and the project cost has a tendency to increase as the project completion time is reduced. In this paper, the resource constrained project scheduling problem with multiple crashable modes is considered. An exact solution method for finding the efficient solution set and the computational results are introduced.

• Proceedings of the KIEE Conference
• /
• 2000.07d
• /
• pp.2365-2367
• /
• 2000

The deterministic errors of semiconductor gyros and accelerometers must be estimated and compensated to develop the low-cost IMU using them. Generally, the dominant errors of the low-cost IMU are bias and misalignment errors. Bias is sensitive to temperature. Therefore, in this paper, the effect on temperature of bias is analyzed and temperature compensation are carryed out. It is shown by experiment that the compensation is efficient.

• Korean Chemical Engineering Research
• /
• v.58 no.4
• /
• pp.550-564
• /
• 2020

Distillation columns are one of the main equipment used for the separation of chemical components in petrochemical process design. However, in spite of the efficient operation in wide range, and the advantage of data collection for equipment verification, the distillation columns are inherently known for high energy consumption and capital cost. Hence, the trade-off analysis needs to be done between investment cost and operation cost to develop the most economical distillation columns. This study was conducted using Aspen Plus, a popular process simulation program, in the pursuit of broad application by as many process engineers as possible. In this paper, design variables for optimization of distillation columns were defined to improve emphatically the design quality with reducing erratic practice of many engineers. In addition, by eliminating unnecessary reviewing step and establishing systematic and efficient procedures, the amount of time for design and human resources were minimized. Aspen Process Economic Analyzers (APEA) program was introduced in order to calculate the investment cost reliably, and the efficient systematic procedure for utilization of APEA was established.

• Proceedings of the KIPE Conference
• /
• 2000.07a
• /
• pp.651-656
• /
• 2000

This paper describes the optimal sizing of each component using computer simulation and presents the efficient operating scheme of series HEV using hardware simulator the equivalent system. As the sizing method of components have been experimental and empirical it is needed to spend much time and development cost. however the results of computer simulation will set the optimal sizing of components in short time. There are two type of driving control power-tracking mode and load-levelling mode in series HEV. This paper presents that series HEV be operated in the load-levelling mode which is more efficient that power-tracking mode.

• The Journal of Korea Robotics Society
• /
• v.7 no.2
• /
• pp.76-82
• /
• 2012

In this study, we aim to develop energy efficient walking and running robot with compliant leg. So, we propose the energy efficient locomotion control method. And, we experiment the proposed control method applying to the experimental robot with compliant leg. From the experiment, we look at whether the proposed control method can the robot walk and run energy efficiently.