• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Journal of the Korean Society for Library and Information Science
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• v.56 no.3
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• pp.265-290
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• 2022

An economic evaluation was conducted using cost-benefit analysis for an integrated service platform of open access research articles. The data needed for benefit measurement were collected by conducting a series of surveys to service beneficiaries, including 1,313 academic researchers, 49 bio-industry researchers, and 102 researchers in various industries. Cost-benefit analysis and sensitivity analysis were conducted after estimating the total costs for system construction and operations, anticipated direct and indirect benefits. With respect to the cost-benefit analysis limited to direct benefits, the estimated benefit was KRW 82 billion, which is about 14 times of the total costs for eight years of the entire business period. With respect to the cost-benefit analysis for both direct and indirect benefits, BCR was estimated to be about 98.9 and NPV to be KRW 538.8 billion, indicating that economic feasibility of the project was sufficiently secured. The results of this analysis may help securing the investment to the integrated service platform for OA research products, and the benefit estimation model developed in this study would be utilized as an assessment tool during the rest of this project.

• Clinical and Experimental Pediatrics
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• v.51 no.9
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• pp.977-986
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• 2008

Purpose : This study aims to estimate the financial cost of rotavirus infection in Korea in the year of 2005. Methods : The incidence rates used were from the epidemiological profile at Jeoungeub District (5.8 cases/1,000 children <5 years old for inpatients, and 22.65 cases/1,000 children <5 years old for outpatients, per year). The health care cost per capita of rotavirus infection (ICD code: A08.0) was extracted from the Health Insurance Review and Assessment Service database in Korea. The patient survey was conducted to capture information about non-medical costs and associated productivity loss incurred by adult caregivers. Results : The number of annual national cases among children <5 years old with rotavirus infection was estimated to be 69,122 (i.e., 55,030 outpatients and 14,092 inpatients). The total cost of rotavirus infection was estimated at 13.3 billion Korean won, comprising 11 billion Korean won (82.7%) of direct medical costs, 1.6 billion Korean won (12.0%) of direct non-medical costs (e.g., transportation and supplies), and 0.68 billion Korean won (5.1%) of productivity lost by adult caregivers. Conclusion : Rotavirus infection carries not only medical costs but also non-medical and indirect costs; together, these costs incur a significant burden on South Korean society. The impact of rotavirus on quality of life and health among patient caregivers was not considered in this study, but it does merit further research.

• Journal of Preventive Medicine and Public Health
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• v.55 no.1
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• pp.19-27
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• 2022

This study estimated the direct and indirect socioeconomic costs of 238 diseases and 22 injuries from a social perspective in Korea from 2007 to 2015. The socioeconomic cost of each disease group was calculated based on the Korean Standard Disease Classification System. Direct costs were estimated using health insurance claims data provided by the National Health Insurance Service. The numbers of outpatients and inpatients with the main diagnostic codes for each disease were selected as a proxy indicator for estimating patients' medical use behavior by disease. The economic burden of disease from 2007 to 2015 showed an approximately 20% increase in total costs. From 2007 to 2015, communicable diseases (including infectious, maternal, pediatric, and nutritional diseases) accounted for 8.9-12.2% of the socioeconomic burden, while non-infectious diseases accounted for 65.7-70.7% and injuries accounted for 19.1-22.8%. The top 5 diseases in terms of the socioeconomic burden were self-harm (which took the top spot for 8 years), followed by cirrhosis of the liver, liver cancer, ischemic heart disease, and upper respiratory infections in 2007. Since 2010, the economic burden of conditions such as low back pain, falls, and acute bronchitis has been included in this ranking. This study expanded the scope of calculating the burden of disease at the national level by calculating the burden of disease in Koreans by gender and disease. These findings can be used as indicators of health equality and as useful data for establishing community-centered (or customized) health promotion policies, projects, and national health policy goals.

• Journal of Korea Society of Digital Industry and Information Management
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• v.17 no.2
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• pp.73-83
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• 2021

The development of technology based on digital technology has made 'hyper connectivity' between different services a reality, and an example of this is the reinforcement of non-face-to-face services. The non-face-to-face service is a service provided by service providers and customers using information and communication and technology without direct contact. Recently, it has expanded to the hotel industry, which is highly dependent on human resources, centering on the restaurant business. Therefore, this study attempted to identify the case of the "R" hotel in the Gangwon region, which is introducing and operating a kiosk, and to confirm the matters to be considered, the system operation method, and expected effects, etc. for hotels that intend to operate it in the future. It is difficult to affirm that the introduction of KIOSK directly reduced labor costs or increased service efficiency, but it seems meaningful that it has improved the convenience of users. In future research, practical research is needed on the impact of the system on management activities in relation to the introduction of KIOSK.

• Journal of Korean Society of Transportation
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• v.24 no.6 s.92
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• pp.65-74
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• 2006

The costs of owning car are accepted as a subscription fee for participating in car-oriented society and only direct out-of-pocket costs of driving are mostly considered, so that the efficient location with better accessibility to service facilities is often under-appreciated. The purpose of this study is to explore the impact of accessibility to public transport and other service facilities on travel demand and transportation cost of household. The residential areas in Hamburg are categorized into 8 types according to level of public transport and other service facilities. The costs of owning and operating car in each residential area are calculated on the base of the household automobile ownership and usage analysed through the actual survey The result of this analysis shows that the transportation cost of household is decreased In proportion to the level of Public transport and other service facilities. This analysis finds the structure of residential area, which economize energy consume and makes household actual transportation cost saying Possible. The result of the analysis can be used as a tool for influencing home locaion choice towards Public transportaion corridors.

• Korea Trade Review
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• v.44 no.5
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• pp.107-125
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• 2019

This study analyzes the effects of FDI on the global value chain (GVC) using participation and export value added using panel data from 2005 to 2016 for 63 countries. This study used the GLS method. Results are as follows: First, foreign direct investment had a positive impact on the global value chain (GVC) participation and export value added of non-OECD economies. Furthermore, tariff rates were more sensitive to non-OECD countries than OECD countries. In addition, logistics infrastructure had a negative impact on global value chain (GVC) participation and export value added, while developed countries, such as OECD countries, with good infrastructure, had a positive impact on non-OECD countries. Finally, research and development costs have been shown to play a very important role in non-OECD countries. This study found that various service sectors, such as research and development (R & D) as well as the general manufacturing industry, are expanding beyond two countries to form global value chains (GVC) in which several countries are connected from production to consumption.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2006.10a
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• pp.203-212
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• 2006

The purpose of this research is to suggest the activation plan of Busan port. In the past years, Busan port enjoyed the golden days because of the China's rapid economic growth. But China's continuous development of ports, the trend of increasing container ship size and increasing direct call to China are coming threats to Busan port. So Korea needs to revise the 'Northeast Logistics Hub' strategy because it is considered that Korea ports continuously will handle China's transshipment cargoes. But now China's transshipment cargo share has decreased by direct call to China ports. It means that China has a lot of its local cargoes, so many ship companies change liner service route to handle China cargoes except Bussan ports although Busan port is included in the main trunk route. In the future, Bussan port will not be able to compete again about throughput with China ports if Busan port's transshipment cargo share decreases. So we must find out and develop Busan port's strength which is the competitive edge. By good luck, Busan port has a few opportunities such as the developed feeder network service and geographical advantages. Busan port has many feeder network service like spider's web in any northeast countries so we can suggest that if Japanese shippers use Busan port to distribute their cargoes to Japanese local areas, its transport costs are cheaper than when they use Japan's main ports. In this paper analyzed side of cost when they use Bussan port like hub to distribute their cargo to their local areas. Because most companies tried to reduce the total cost about logistics. Finally, this paper suggests when northeast shippers(China, Japan) use Bussan port which is more economical than their local main ports.

• The Korean Journal of Franchise Management
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• v.12 no.1
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• pp.7-19
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• 2021

Purpose: According to the growth of technology in the service industry, the interaction service between customer and employee has recently been transformed into between customer and technology by Self Service Technology (SST) requiring direct interaction with customers. In this context, self service technology such as unmanned ordering system installed at the store is actively introduced at the work place to reduce labor costs by food and retail company and the research for self-service technology which is rapidly replacing existing face-to-face service is needed. As the growth speed of SST is rapid, many researchers have studied the characteristics of SST, in every sector of business worldwide. Among the characteristics, attributes, Self Service Technology Quality (SSTQUAL) to evaluate SST is important because it may cause the customer's behavior. Thus, this research focuses on the effects of SSTQUAL on SST Satisfaction and SST continuance usage intention. This research suggests the guidelines for how Restaurant Company should prepare SST and build their customer satisfaction and continuance usage that increase the sales. Research design, data and methodology: This study tests the structural relationship between SSTQUAL of unmanned ordering system, SST satisfaction and SST continuance usage. SSTQUAL divided into four sub-dimensions and two categories, cognitive service attributes (Convenience, Functionality) and affective service attributes (Enjoyment, Assurance). In order to achieve the purposes of this research, research model and hypotheses were developed based on previous researches. All constructs were measured with multiple items developed and tested in the previous studies. The data were collected from 524 customers experiencing SST and were analyzed through SPSS 25.0 and SmartPLS 3.0 statistical package program. Results: The findings of this research are as follows. First, all SSTQUAL have significant positive impacts on SST satisfaction. Second, SST satisfaction has significant positive impact on SST continuance intention. Third, cognitive service attributes and affective service attributes had wealth of explanation of service attribute more than a single dimension. Conclusions: The implications of this study are as follows. Overall, Restaurant Company should manage SSTQUAL consisting of not only cognitive service attributes (Convenience, Functionality) but also affective service attributes (Enjoyment, Assurance) to satisfy customers basically regardless of the type of restaurant.

• Journal of Korean Academy of Nursing Administration
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• v.8 no.1
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• pp.17-29
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• 2002

The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.