• Journal of the Korean Society of Manufacturing Technology Engineers
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• v.24 no.4
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• pp.386-393
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• 2015

A study is carried out on investigation on pattern costs, identification of geometric parameters for the cost, and development of cost estimation models for casting patterns. Pattern costs for machine tool structures are collected and analyzed to identify the important geometric parameters that affect the costs. The parameters are used for the development of the costing models. It is found that the geometric parameters can be easily obtained from a CAD system and then the costing models estimate a pattern cost in a minimum time. The models are verified with the structures whose pattern cost was used for this study. It is expected that this costing models can evaluate the cost of casting structures of machine tools in search of a near-optimal design based on manufacturing cost and, for example, weight at the design stage.

• 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 Korea Technology Innovation Society Conference
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• 2002.11a
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• pp.31-43
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• 2002

As the deregulation and the introduction of competition, the methodology of counting access charge for interconnection among carriers is becoming more important. The network costing is the basis for deciding the access charge, but that can be varied by the models and criteria used in the network costing. This study attempts to analyze the network costing methodologies and criteria and then will suggest a few policy directions for reasonable network costing.

• 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 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.

• International Journal of Reliability and Applications
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• v.2 no.4
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• pp.269-280
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• 2001

The objective of this paper is to provide a model for effective implementation of costing RAM management in the design and procurement of production facility considering the system cost-performance trade-off. This research proposes a two-step approach of costing RAM design and test of system RAM for production facility. In Step 1, a static model is proposed to find an initial system configuration to meet the required performance based on system RAM and LCC and analyzes the trade-off relationships between various factors of RAM and LCC. In the second Step, we developed time and failure truncated models for system reliability test and analysis. For the computational purpose, we developed computer programs and have shown the sample results. By the sample test run, the proposed model has shown the possibilities to provide a good method to analyze system performance evaluation for both design and operational phase, This model can be applied to a wide variety of systems not only for costing RAM of the production facilities but also for the other kinds of equipment.

• Journal of Korean Society for Quality Management
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• v.40 no.2
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• pp.106-116
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• 2012

This paper aims to develop the adequate quality cost model at a company which delivers ICT(information communication technology) services. One particular business unit was in the first instance selected and quality costs were then analysed at an organization level, for a department and for specific processes. Some areas were determined for quality improvement at each level and their causes were also investigated. However, the existing PAF(prevention, appraisal and failure) models reveled some limitations because the ICT services company included the different number of large and complicated business processes. The PAF model did not sufficiently highlight the detailed causes of failure costs. It did not also stimulate the relevant department's strong responsibility to improve such problems. Both micro PAF and process cost models were proposed in order to cope with this. In final, it explains the relationship between six sigma and quality costing, suggesting how to use the quality costing results as a means of promoting either continuous improvement or innovation in a case company.

• Proceedings of the Korean Institute of Communication Sciences Conference
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• 2004.11a
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• pp.50-50
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• 2004

• Korea Journal of Hospital Management
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• v.28 no.2
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• pp.44-65
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• 2023

Purposes: As super-aging population and low fertility rates are threatening the sustainability of the National Health Insurance funds, enhancing the efficiency of hospital management is paramount. In the past, studies analyzing the efficiencies of hospitals primarily made inter-hospital comparisons, but it is important to assess hospitals' internal efficiency and develop improvement measures in order to attain practical improvements in hospital efficiencies. The purpose of this study is to analyze the efficiencies of specialists by medical specialty in a hospital in order to provide foundational data for efficient hospital management. Methodology/Approach: We used the activity-based costing (ABC) data and hospital statistical data from one tertiary hospital in Seoul to analyze the efficiency of specialists by medical specialty. Efficiency was analyzed and compared among specialists using the data envelopment analysis developed by Charnes, Cooper, and Rhodes (DEA-CCR) model and the slacks-based measure (SBM) models. The input variables were labor cost, material cost, and operational expenses, and the output variables were the number of outpatients, number of inpatients, outpatient revenue, and inpatient revenue. Findings: First, there was a marked deviation in efficiency across specialists. Second, there was a marked deviation in efficiency across medical specialties. Third, there was little difference in efficiency according to the specialist's sex, age, and job position. Fourth, the SBM model produced more conservative results and better explained efficiency parameters than the CCR model. Practical Implications: The efficiency of a specialist was more influenced by their medical specialty than their personal characteristics, namely sex, age, and job position. Therefore, Further research is needed to analyze the efficiencies of each subspecialty and identify factors that contribute to the variations in efficiencies across medical specialties, such as clinical practices and fee structures.

• Electronics and Telecommunications Trends
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• v.16 no.5 s.71
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• pp.136-142
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• 2001

본 연구에서는 통신산업에서 사용되는 비용추정 방법론을 조명하고, 새로운 방법론을 제시하고 있다. 통신산업에서 적정 비용산정작업은 매우 중요한 작업 중 하나이지만, 전통적인 산업과 달리 통신산업 특유성질로 인하여 비용산정이 매우 힘든 것이 사실이다. 본 연구에서는 기존의 비용추정방법과 다르게 Neural Network Model을 비용추정방법으로 사용함으로써 통신산업 비용추정기법으로 간단하고 이론적 측면에서 더 적합한 방법을 제시하였다.