• Journal of Korean Neurosurgical Society
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• 제57권6호
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• pp.455-459
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• 2015

Objective : A cost comparison of the surgical clipping and endovascular coiling of unruptured intracranial aneurysms (UIAs), and the identification of the principal cost determinants of these treatments. Methods : This study conducted a retrospective review of data from a series of patients who underwent surgical clipping or endovascular coiling of UIAs between January 2011 and May 2014. The medical records, radiological data, and hospital cost data were all examined. Results : When comparing the total hospital costs for surgical clipping of a single UIA (n=188) and endovascular coiling of a single UIA (n=188), surgical treatment [$mean{\pm}$standard deviation (SD) : \$8,280,000{\pm}1,490,000$] resulted in significantly lower total hospital costs than endovascular treatment ($mean{\pm}SD$ : \$11,700,000{\pm}3,050,000$, p<0.001). In a multi regression analysis, the factors significantly associated with the total hospital costs for endovascular treatment were the aneurysm diameter (p<0.001) and patient age (p=0.014). For the endovascular group, a Pearson correlation analysis revealed a strong positive correlation (r=0.77) between the aneurysm diameter and the total hospital costs, while a simple linear regression provided the equation, y (\)=6,658,630+855,250x (mm), where y represents the total hospital costs and x is the aneurysm diameter. Conclusion : In South Korea, the total hospital costs for the surgical clipping of UIAs were found to be lower than those for endovascular coiling when the surgical results were favorable without significant complications. Plus, a strong positive correlation was noted between an increase in the aneurysm diameter and a dramatic increase in the costs of endovascular coiling.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.660-661
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• 2015

Building Information Modeling (BIM) is a nascent technology in Korea, and currently lacks formal guidelines to assist Architectural and Engineering (AE) firms in estimating BIM service fees, while also allowing government agencies to allocate budgets for the rendered BIM services. This research provides a method to estimate costs for BIM services based on the cost-plus pricing framework. The approach requires a generalized estimate of the man hour per floor area data to calculate the direct labor costs. Man-hour data were collected from forty five projects that have implemented BIM. Interpolation of the man-hours was performed to develop a general reference table for 'Type 2' (i.e., public schools and office buildings, etc.) projects. By providing an objective approach for estimating the costs of BIM services, it allows clients and AE firms to agree upon a fair cost for BIM related services, and thus expedite its adoption in Korea.

• 자원ㆍ환경경제연구
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• 제20권3호
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• pp.567-593
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• 2011

2005년 5개 발전사업자는 변동비 반영시장에 기존의 연료비 외에 연료사용 전후에 관련된 부대비용도 포함시킬 것을 건의하였다. 발전량과의 OLS 분석을 통해 관련을 검토한 결과 이 같은 변동비 희망항목이 발전량과 통계적으로 유의한 관계를 갖고 있다는 일반적인 성향을 발견할 수 없어서 변동비로 인정할만한 종합적인 근거는 취약하였다. 변동비 희망항목 중 몇몇 항목이 특정 발전설비에 대해 OLS 분석에서 통계적 유의성을 갖는 등 변동비가 될 수 있는 가능성을 보이고 있다. 그러나 비용산정의 시차, 재고관리와 이에 따른 회계처리 방법 등의 문제로 인하여 발전량과 유의적인 통계적 관계를 보이지 못할 수 있다. 따라서 변동비 희망항목에 대해서는 통일된 기준을 세우고 자료를 표준화하는 작업이 선행되어야 할 것으로 판단된다.

• 대한산업공학회지
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• 제41권2호
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• pp.150-161
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• 2015

This paper proposes a new approach to technology valuation, the market-replacement cost approach which integrates the cost-based approach and market-based approach. The proposed approach estimates the market-replacement cost of a target technology using R&D costs of similar R&D projects previously conducted. Similar R&D projects are extracted from project database based on document similarity between project proposals and technology description of the target technology. R&D costs of similar R&D projects are adjusted by mirroring the rate of technological obsolescence and inflation. Market-replacement cost of the technology is then derived by calculating the weighted average of adjusted costs and similarity values of similar R&D projects. A case of "Prevention method and system for the diffusion of mobile malicious code" is presented to illustrate the proposed approach.

• 한국건설관리학회논문집
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• 제7권6호
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• pp.202-211
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• 2006

Rework in the construction industry can adversely affect project cost and schedule performance. Based on direct rework costs recorded on 359 construction projects, this paper presents an assessment of the magnitude of rework by various types of projects and sources of rework. The results from this paper establish that on average 4.5% and 2.5% of actual construction costs were spent on rework for owner and contractor projects, respectively. Furthermore, this paper determines that the direct rework costs differ by project types and sources of rework. Finally, it permits the development of rework reduction initiatives. By quantifying and recognizing the different magnitude of rework, the industry can be aware of the waste from rework and develop effective plans for managing rework, ultimately improving project cost performance.

• 보건행정학회지
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• 제14권1호
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• pp.89-120
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• 2004

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

• 농업과학연구
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• 제31권2호
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• pp.149-160
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• 2004

This study had carried out an analysis of leaf tobacco production cost by cost items, growing stages, and farm sizes per 10a to provide the basic data for determination of the purchasing price of leaf tobacco by KT&G. Considering the survey results of 12 tobacco farm households, the composition rates of production cost by items revealed as 7-10% for land service, 5-22% for depreciation, 13-25% for material costs, 50-65% for labour cost respectively. The production cost of leaf tobacco by growing stages were shown as 15.3% in nursery bed period, 32.3% in main growing period in field, 30.8% in harvesting period and 21.6% in packing period. The magnitude of wage expenditure was appeared as harvesting stage, packing stage, growing stage on main field and nursery bed stage in order. The amount of material costs were revealed as the growing stage in main field, harvesting stage, nursery bed stage and packing stage respectively. The production costs of leaf tobacco per 10a by farm sizes were shown as 1,615,879won for small farm, 1,446,896won for medium farm and 1,454,408won for large farm respectively. The production cost of leaf tobacco had shown decreasing tendency according to increasing farm sizes. To promote the international market competitiveness of leaf tobacco producing farms, labour saving production technologies and cost effective farm size to decrease tobacco production cost should be developed.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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• pp.510-514
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• 2004

본 연구는 실적공사비적산제도의 과도기적 문제점 분석과 이의 개선방안에 관한 연구의 기초 단계로 수행되었다. 이를 위해 원가 계산 방식과 실적 공사비 방식의 정의 및 구조를 알아본 후 세 개의 프로젝트를 대상으로 양 방식을 적용해 도급금액 내역서를 작성해 보았다. 이와 함께 현재 실재로 실적공사비 적산제도를 활용해 도급금액을 산정하고 있는 한국 S공사의 두 개의 프로젝트를 대상으로 공사측에서 제시한 금액과 원가견적방식으로 산출된 금액을 비교하였다. 이를 통해 실적공사비적산제도로 공사를 발주했을 경우 현재 방식과 비교해 도급금액이 어느 부문에서 어느 정도 변하는 가를 파악하였다.

• 한국산학기술학회논문지
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• 제14권3호
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• pp.1474-1480
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• 2013

본 연구는 TBM 공법의 구경별 자원기반 적산(원가 계산) 방식에 의한 공사비 적산을 수행하여 직접공사비와 총공사비를 분석하고, 이를 근거로 회귀분석을 수행하여 TBM 공법 구경별 직접공사비 및 총공사비를 추정할 수 있는 개산 공사비(개략 공사비) 예측 식 모델을 제시하였다. 본 연구에서 제시한 TBM 공법의 구경별 개산 공사비 예측 식 모델은 향후 TBM 공법 적용 현장의 사업기획, 예비조사, 타당성조사, 기본설계 단계에서 개산 공사비를 추정하는데 효과적으로 적용할 수 있을 것이다.

• 한국병원경영학회지
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• 제5권1호
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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.