• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2012.10a
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• pp.529-532
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• 2012

Building the super broadband network is the key competence for fostering the economy. Over the super broadband network voice services have changed rapidly to be served to VoIP rather than PSTN most incumbents have used. This results in reforming the interconnection regulations. From network structures, technologies, and POI to costing methods there are many concerns to discuss between stakeholder. This paper reviewed the IP-LRIC model over NGN designed by national regulatory angencies (Austria, Belgium, Denmark, France, Germany, Netherlands, Norway, Sweden). We draw implications for developing IP-LRIC models from other IP-LRIC model studies.

• Journal of Animal Environmental Science
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• v.16 no.1
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• pp.29-40
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• 2010

The purpose of the study is to review current studies for economic values on livestock products produced by animal welfare. In order to review the topic, published research papers and reports were reviewed in the world. As the result of the study, the studies for the topic are not researched actively. The main ideas for the studies were consumer survey on meats and egg. Data were questionnaire, Lexis-Nexis databases, consumptions and prices on meats, auction data. Tools for analyses were Random parameters logit and latent class model, WTP analysis, Roterdam model, Pearson's Chi test, Mann-Whitney V-test, Kruskal-Wallis test, structural equation model, regression model, Target-costing, and conjoint analysis.

• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• Proceedings of the KSME Conference
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• 2000.04b
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• pp.416-421
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• 2000

We have developed a simple model for describing the non-spherical particle growth phenomena using modified 1-dimensional sectional method. In this model, we solve simultaneously particle volume and surface area conservation sectional equations which consider particles' irregularities. From the correlation between two conserved properties of sections, we can predict the evolution of the aggregates' morphology. We compared this model with a simple monodisperse-assumed model and more rigorous two dimensional sectional model. For the comparison, we simulated silica and titania particle formation and growth in a constant temperature reactor environment. This new model shows a good agreement with the detailed two dimensional sectional model in total number concentration, primary particle size. The present model can also successfully predict particle size distribution and morphology without costing very heavy computation load and memory needed for the analysis of two dimensional aerosol dynamics.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.24 no.7
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• pp.1020-1027
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• 2000

A simple model for describing the non-spherical particle growth phenomena has been developed. In this model, we solve simultaneously particle volume and surface area conservation sectional equations that consider particles' non-sphericity. From the correlation between two conserved properties of sections, we can predict the evolution of the aggregates' morphology. This model was compared with a simple monodisperse-assumed model and more rigorous two-dimensional sectional model. For comparison, formation and growth of silica particles have been simulated in a constant temperature reactor environment. This new model showed good agreement with the detailed two-dimensional sectional model in total number concentration and primary particle size. The present model successfully predicted particle size distribution and morphology without costing very heavy computation load and memory needed for the analysis of two dimensional aerosol dynamics.

• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.200-231
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• 2000

The price systems of the hospital drug services play key roles in the provision of quality services and the development of pharmacy service technologies. Under the premises, this study attempted to determine the costs of hospital drug service, to compare the costs calculated with the fees publicly fixed by the Government, and based on the results of the analysis, to propose directions for the improvement of the price systems. A Costing model for the study was developed based on the cost-fee relationship analysed of the Korean fee-for-service systems. Data on costs and workloads of the 25 hospitals were collected through survey forms designed for the costing' and analysis for the duration of 12 months of 1998. The results of the analysis show that a tremendous unbalance between cost and price levels of the drug services, and that overally the price level of the services is extremely low when compared to the costs of services. Based on these findings, this study suggests that unfairly high or low price level be corrected, and that service items newly developed and being practiced at tertiary hospitals, such as TDM and TPN consultation services, be compensated by fixing a proper level of price.

• Journal of Korean Society for Quality Management
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• v.49 no.4
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• pp.467-482
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• 2021

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

• Korean Journal of Construction Engineering and Management
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• v.13 no.4
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• pp.78-88
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• 2012

As worldwide efforts to reduce global warming gases, the construction Industry is endeavoring to diminish carbon dioxides emissions. Especially, by introducing the LCA methodology to the industry, A variety of related studies to measure the emission of carbon dioxides have been conducted. However, when the conventional LCA methodology is applied to the construction projects, some limitations have been reported. To overcome the restrictions derived from the industry characteristics, this research suggested the Activity-based LCA model by applying the Activity-based Costing (ABC), which breaks down the whole life cycles into more detailed stages. By implementing the newly developed model, forecasting accuracy of $CO_2$ emission was elevated, and the critical control points on carbon dioxides were established. Through the case study of aluminium curtain-wall system, this research verified the usefulness of the Activity-based LCA.

• Electronics and Telecommunications Trends
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• v.14 no.6 s.60
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• pp.183-193
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• 1999

통신사업에 경쟁체제가 성숙되어감에 따라 보다 합리적인 접속료 산정방식에 대한 검토가 이루어지고 있는 바, 최근에는 경제적 효율성을 반영한 접속료 산정방식으로서 장기증분비용 방식의 도입에 대한 논의가 활발히 이루어지고 있다. 본 고에서는 대표적인 장기증분비용 모형인 미국의 Hatfield 모형과 BCPM에 대해 비교 분석하고 우리나라에의 시사점을 살펴본다. 이 모형들은 기본적으로 bottom-up 방식을 토대로 장기증분비용을 산정하며 현실 적용성을 높이기 위해 지속적으로 모형을 개선해 오고 있다.