• Title/Summary/Keyword: Indirect Cost Model

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교통사고 상해증후군의 한의치료에 대한 경제성평가를 위한 주제범위 문헌고찰 (A Scoping Review for Economic Evaluation of Korean Medicine for Whiplash Associated Disorders)

  • 강신우;황윤경;황만석;이혜윤
    • 척추신경추나의학회지
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    • 제16권2호
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    • pp.97-105
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    • 2021
  • Objectives This study is aimed to evaluate cost-effectiveness of treatment of Korean Medicine for whiplash associated disorders (WAD) and to suggest the direction of future research. Methods We searched papers in Pubmed database to use some keywords indicating whiplash injury syndrome, treatment of Korean Medicine and cost-effectiveness. After searching, appropriate papers were selected depending on the exclusion criteria. The selected papers were analyzed in the sections of author, publication year, intervention and control groups, outcome measurement, the list including in the cost, cost-effectiveness, cost-utility and study design. Results Four studies about effect of Korean medicine and 3 studies about economic evaluation were finally included. Acupuncture was effective for balance disorder and neck pain. Economic evaluation studies used analytical decision model or cost-consequence analysis. Cost-effectiveness analysis using visual analog scale and cost-utility analysis using quality adjusted life years were performed. Initiating timing of proper management affected the consequence of treatments. Direct and indirect medical costs including supportive devices, and non-medical costs such as litigation were considered. Conclusions We conclude that studies haven't been conducted so far to evaluate the cost-effectiveness of Korean Medicine in whiplash injury syndrome. Thus, future studies are needed in this section.

장수명주택에 적합한 지하주차장 PC구조시스템의 경제성분석에 관한 연구 (Economic Evaluation of Underground Parking Lot PC Structural System that is Suitable for Long-Life Housing)

  • 조민주;김종성
    • 한국주거학회논문집
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    • 제26권2호
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    • pp.103-110
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    • 2015
  • Precast Concrete (PC) construction method can be the one that is suitable for long-life housing due to its merit in respect of maintenance and durability based on crack-free from mass production with indirect construction cost-saving-effect due to shortening construction period comparing to the conventional construction method, but it has the problem that causes the raise of direction construction costs. So, this study analyzed its economic feasibility of PC method whose maintenance and durability are excellent for underground parking lot of apartment house for accomplishing cost-saving long-life housing by applying the various structural system. In evaluation of unit module structural system, two-way PC system requires 10 to 28% more costs for frame work than RC rigid frames, and, one-way PC system 98~112%. Although it varies depending on the method, the costs are similar to RC rigid frame structure, provided a proper method is adopted. Also, Model 11, which was most economical in the evaluation, was applied to an real parking lot and about 2 to 6% of construction costs was reduced than RC rigid frames. This seems to be because, although PC system has a higher production cost, introduction of P.S (prestress) reduces member depth and, therefore, height, as well as the number of members per unit module.

대도시 교통신호시스템에 따른 대기오염물질 배출량 변화에 관한 연구 (A Study on the Variation of Air Pollutants Emission Rates for Different Traffic Signal System in Metropolitan Area)

  • 홍민선;우완기;최종인
    • 한국대기환경학회지
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    • 제9권1호
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    • pp.93-100
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    • 1993
  • This study was carried out to investigate the relationship between the traffic signal systmes and the air pollutants emitted by the motor vehicles at Kangnam Intersection. One of the most important measures of effectiveness (MOE) in traffic studies is the delay to vehicles in the system. Delay represents indirect costs to the motorist in terms of time loss and a direct cost in terms of fuel consumption during idling. The results of TRANSYT-7F modeling was correlated among delay, fuel consumption and total travel tiem. Air pollutants emission rate can be calculated by the results of modeling and the Korean type emission factor. As expected the highest emissions, for air pollutants, are observed during the morning rush hours (07 : 00-10 : 00). For better results of modeling, the TRANSYT-7F model needs to modify for the Korean type of traffic model. The results of this study indicate that the variation of air pollutants emission rates were closely related to the traffic signal system.

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병원 활동기준원가계산 모형의 적용방식과 도입전략 (Strategies for Application and Introduction of Activity Based Costing for Korean Hospitals)

  • 선승훈
    • 한국병원경영학회지
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    • 제4권1호
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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.

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Indirect displacement monitoring of high-speed railway box girders consider bending and torsion coupling effects

  • Wang, Xin;Li, Zhonglong;Zhuo, Yi;Di, Hao;Wei, Jianfeng;Li, Yuchen;Li, Shunlong
    • Smart Structures and Systems
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    • 제28권6호
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    • pp.827-838
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    • 2021
  • The dynamic displacement is considered to be an important indicator of structural safety, and becomes an indispensable part of Structural Health Monitoring (SHM) system for high-speed railway bridges. This paper proposes an indirect strain based dynamic displacement reconstruction methodology for high-speed railway box girders. For the typical box girders under eccentric train load, the plane section assumption and elementary beam theory is no longer applicable due to the bend-torsion coupling effects. The monitored strain was decoupled into bend and torsion induced strain, pre-trained multi-output support vector regression (M-SVR) model was employed for such decoupling process considering the sensor layout cost and reconstruction accuracy. The decoupled strained based displacement could be reconstructed respectively using box girder plate element analysis and mode superposition principle. For the transformation modal matrix has a significant impact on the reconstructed displacement accuracy, the modal order would be optimized using particle swarm algorithm (PSO), aiming to minimize the ill conditioned degree of transformation modal matrix and the displacement reconstruction error. Numerical simulation and dynamic load testing results show that the reconstructed displacement was in good agreement with the simulated or measured results, which verifies the validity and accuracy of the algorithm proposed in this paper.

초본계 바이오매스 활용 석탄발전소 연료전환 모형 경제성분석 연구 (An Economical Analysis on Fuel Switching Model of Coal Power Plant using Herbaceous Biomass)

  • 엄병환;강찬호
    • 한국농공학회논문집
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    • 제61권3호
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    • pp.89-99
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    • 2019
  • The project to utilize kenaf as thermal power plant fuel has a positive effect on the unused energy utilization, greenhouse gas reduction, and farm income. However, it is analyzed that it is difficult to secure economical efficiency because the fuel cost of kenaf is higher than that of power by thermal power plant and Renewable Energy Certification (REC). The project of power generation using kenaf is meet the government's major policies, while government support is essential for securing economical efficiency. As a result of the sensitivity analysis on the ratio of the government subsidies, to secure economical efficiency, the power generation prices using kenaf through the direct financial support of the government indicate that 47% and 76% of kenaf fuel cost are supported by government in case of the Saemangeum reclamation and Gangneung-si, respectively. In the case of the government indirect policy support, if kenaf is included as a renewable energy source of Renewable Energy Portfolio Standard and REC is granted, the economic efficiency of Saemangeum reclamation and Gangneung-si is obtained when REC secured at 1.05 or more and 2.43 or more, respectively. The results of this study are meaningful in that the direct and indirect effects of the government on the development of the herbaceous energy crop, kenaf, were evaluated economically. These results are to suggest the need for demonstration study, but economics analyze and evaluate are necessary based on operational data through the demonstration phase in the future.

Cost-Effectiveness Analysis of Cervical Anterior Fusion and Cervical Artificial Disc Replacement in the Korean Medical System

  • Lee, Hyosang;Kim, Ui Chul;Oh, Jae Keun;Kim, Taehyun;Park, Sohee;Ha, Yoon
    • Journal of Korean Neurosurgical Society
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    • 제62권1호
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    • pp.83-89
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    • 2019
  • Objective : This study is a retrospective cost-benefit analysis of cervical anterior interbody fusion and cervical artificial disc replacement, which are the main surgical methods to treat degenerative cervical disc disease. Methods : We analyzed 156 patients who underwent anterior cervical disc fusion and cervical artificial disc replacement from January 1, 2008 to December 31, 2009, diagnosed with degenerative cervical disc disorder. In this study, the costs and benefits were analyzed by using quality adjusted life year (QALY) as the outcome index for patients undergoing surgery, and a Markov model was used for the analysis. Only direct medical costs were included in the analysis; indirect medical costs were excluded. Data were analyzed with TreeAge Pro $2015^{TM}$ (TreeAge Software, Inc, Williamstown, MA, USA). Results : Patients who underwent cervical anterior fusion had a total cost of KRW 2501807/USD 2357 over 5 years and obtained a utility of 3.72 QALY. Patients who underwent cervical artificial disc replacement received 4.18 QALY for a total of KRW 3685949/USD 3473 over 5 years. The cumulative cost-effectiveness ratio of cervical spine replacement surgery was KRW 2549511/QALY (USD 2402/QALY), which was lower than the general Korean payment standard. Conclusion : Both cervical anterior fusion and cervical artificial disc replacement are cost-effective treatments for patients with degenerative cervical disc disease. Cervical artificial disc replacement may be an effective alternative to obtain more benefits.

오픈액세스논문 통합서비스플랫폼의 경제성 평가 (An Economic Evaluation of an Integrated Service Platform of Open Access Research Papers)

  • 권나현;표순희;이정연;김완종;문선웅
    • 한국문헌정보학회지
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    • 제56권3호
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    • pp.265-290
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    • 2022
  • 본 연구는 한국과학기술정보연구원의 OA논문 통합서비스플랫폼(Discover)에 대한 비용편익분석을 통해 사업의 경제성 평가를 수행하였다. 학술연구자 1,313명, 바이오산업 연구개발자 49명, 일반 산업체 연구개발자 102명 등 서비스 수혜 집단별로 설문조사를 실시하여 편익측정에 필요한 기초자료를 수집하였다. 시스템 구축과 운영에 소요되는 비용, 직접편익과 간접편익을 추정한 후, 이를 토대로 비용편익분석과 민감도 분석을 실시하였다. 우선 직접 편익에 한정한 비용편익분석 결과, 총 8년간 사업에 투입된 사업투자비용(약 56.3억)의 약 14배인 820억 원의 편익이 발생할 것으로 추정되었다. 직간접편익을 합산한 비용편익분석 결과 역시 BCR이 최소 98.9, NPV는 5,388억 원 등으로 추정되어 사업의 경제적 타당성이 충분히 확보되었다. 본 분석 결과는 국가 차원의 OA논문 통합서비스플랫폼 개발 및 구축의 타당성 확보에 기여할 수 있으며, 본 연구에서 개발된 편익추정모형은 향후 사업 진행 과정에서 평가도구로 활용될 수 있을 것이다.

가뭄시 용수공급지장으로 인한 경제적 파급효과 분석 (The Economic Impacts of Water Supply Constraints During a Drought Using input-output Analysis)

  • 최장환;허은녕;심명필
    • 한국수자원학회논문집
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    • 제33권5호
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    • pp.647-658
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    • 2000
  • 본 연구에서는 공급측면 산업연관분석모형을 사용하여 물공급지장이 끼치는 산업의 전방효과를 분석하고자 하였다. 여기서 분석된 공급지장비용은 수도사업의 신뢰도 결정에 사용될수 있으며 물의 공급부족이 발생할 경우 물의 효율적 배분을 위한 정책적 기초를 제공할 수 있다. 따라서 산업연관분석을 이용하여 수도부문이 차지하는 국민경제적 위치를 확인하고 공급지장으로 인한 산업간 직·간접 피해를 분석하였다. 또한 가뭄시 중요한 공급우선 순위 결정을 위한 공급지장지수를 제안하였다. 한편 가뭄의 발생은 지역적인 특성을 가지고 있어서 전국산업연관표를 이용한 지역수준의 공급지장비용이 과대 도는 과소평가될 여지가 있다. 따라서 경남지역산업연관표를 통해 산정한 공급지장비용을 전국산업관표와 비교·분석하였다.

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의료기관의 활동기준원가 산출 모형 (Development of the Model for Activity Based Costing in the Hospital)

  • 전기홍;조우현;김보경;김병조
    • 한국병원경영학회지
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    • 제6권2호
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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.

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