• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• Health Policy and Management
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• v.9 no.1
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• pp.1-29
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• 1999

The Government has recently planned to improve the medical insurance drug price systems by removing the drug margin occurring from the difference between the official and purchasing prices, and instead by setting prices through adding drug administration casts calculated to the purchasing costs. In the circumstances, the major policy and implementing issues are how to define the drug administrance cost and how to calculate them. This study attempts to provide for the conceptional and operational definitions and thereby develop a costing model for the cost. The relationship between the current systems of medical services costs and prices were reviewed to define the concept of the costs. The study defined the costs from the narrow and wide prospective of meaning, and three operational definitions were provided. The costing model was developed applying the departmental costing principles. Finally, several prerequisites that have to be considered for the implementation of the definition and the model from the practical viewpoint.

• Korea Journal of Hospital Management
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• v.4 no.1
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• Journal of Korean Port Research
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• v.13 no.2
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• pp.279-288
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• 1999

This paper is concerned with developing a standard costing model based on the case study of PECT and GCT in order to improve operation efficiency and design business strategy. In doing so the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for thier profitability.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.4 no.5
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• pp.907-917
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• 2000

In this paper the network costing model alternatives for reasonable interconnection charging are suggested. The current interconnection charge regimes is based on fully distributed costing method. Basically this method doesn't consider the common carrier's efficient network cost because it reflects the actual cost of network In this paper, 1 suggest the basic structure of the network costing model fur applications of incremental costing method that considers the efficient cost based on economics-prospective. And I classify network cost with capital cost and operating cost and analysis their reasonable costing methods.

• Journal of Information Technology Applications and Management
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• v.15 no.1
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• pp.67-81
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• 2008

Last decade, IT industry in Korea has been developed greatly. The game industry as an international leader has given good value added to its country. Game industry is one of the speedy improved one and it showed over 20% of growth rate from 2002. Most distressings in Game industry, there are no established costing system in spite that there should be in emerging market. In 2004, Game Contents Costing Model using Mission and Event was developed and also the study of Game Elements weight was done in 2005. The cost of Game Contents can be calculated by GEP and its unit price. The study of Game Contents Sizing Model was done in 2005. The costing of Game Contents by single Game Element which represents software which is one of 3 Game Elements-plan, graphic and software-and it is counted by mission and event. If the software element only can not well represent Game Contents volume, we can include plan and graphic elements for Game Contents costing. And we can say above two methods as a costing model of Game Contents. In this paper, these models were tested empirically and proved as usable.

• Korean journal of food and cookery science
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• v.23 no.1 s.97
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.11a
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• pp.305-308
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• 2003

It is widely used that a network termination rate is calculated by using a Long Run Incremental Costing model. Interconnection Order issued Ministry of Information and Communication in Korea on December 2002 has declared that termination charges of local, national, payphone, and mobile calls are going to be determined by LRIC costing models after 2004. There are lots of preceding researches on a fixed network costing model for applying to LRIC method but on a mobile network not pretty much of them. Besides, Most important basis of current calculation models for termination charges are access costs to connect subscribers to network such as a local loop. In this paper, we look into being of access costs in mobile network and show the applicable standards for cost allocation of access costs in implementing LRIC costing model.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Proceedings of the KIEE Conference
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• 1987.11a
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• pp.101-105
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• 1987

A new probabilistic production costing simulation model has been developed based on the effective load and economic load dispatch. The best model must be able to simulate the real world exactly and the computing efficiencies are also reasonable. This proposed model is a new concept for the probabilistic production costing simulation model. This model is compared with the available existing ones through two sample systems, and the excellent results are shown.