• Korean Journal of Construction Engineering and Management
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• v.2 no.2 s.6
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• pp.81-89
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• 2001

Construction industry has particular properties of non-continuity of production, and non-stability of market comparing to other industries. Because of them, the practical construction cost is more difficultly recognized than in manufacturing industry, so, that is various according to many projects. Therefore, it is very hard work to standardize construction cost, and it is worthy of analyzing and measuring exactly construction cost. On this study, the trouble in producing expected construction cost with original cost calculation method is progressed by the data of cost items in complete works. On the basis of analyzing data, as expected cost of practical construction is measured, it can be referred to the method and the standard of indirect labor cost rate in construction.

• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• Journal of the Korean Society of Food Culture
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• v.24 no.5
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• pp.496-505
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• 2009

This study was conducted to provide basic data and insight into behaviors that result in increased continuous sales and competitiveness. This was done by examining the effect of personal involvement on customer satisfaction and trust, the effect of customer satisfaction on switching cost and loyalty, the effect of trust on switching cost and loyalty and by analyzing the indirect effect of trust and loyalty to personal involvement on switching cost and loyalty of the patrons of casual dining restaurants. In order to achieve the goals of the study, a hypothesis and structural equation were proposed based on preceding research and the proposed model was analyzed using LISREL 8.30 to prove the hypothesis and better understand the interactions between the cause and effect. The results were as follows: Six proposed hypothesis were chosen and the indirect effect was verified. In other words, customers' personal involvement was shown to have an effect on trust and devotion and satisfaction influenced switching cost and loyalty. Trust had an effect on switching cost and loyalty and by analyzing the indirect effect the customers' personal involvement was shown to affect the switching cost and loyalty through satisfaction and trust. The result of this analysis provides clues to better understand the eating-out behavior of customers and proves that personal involvement, satisfaction, trust, switching cost and loyalty are directly and indirectly related.

• Journal of Korean Academy of Nursing Administration
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• v.5 no.2
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• pp.389-400
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• 1999

The purpose of this study is to examine a possibility of applying the ABC system to analyze the cost of nursing service on one obstetrics and gynecology (OB/GYN) unit in a major medical center. The activities of nurses on an OB/GYN unit were analyzed for 4 days for 96 hours. 2 week days and 2 days on weekend. Total cases included in the study were activities of 12 charge nurses and 12 staff nurses. Activities were categorized into direct and indirect activities in order to calculate the cost of activities. Nursing activities were defined multidimesionally in order to utilize the ABC system. The 60 nursing activities were classified into the direct nursing activities and the indirect nursing activities based on a literature review, interview, and survey results. The direct activities were further categorized into the single nursing activities and the multiple nursing activities. The indirect activities were classified into the indirect nursing service activities and the general management activities. The major findings of this study were as follows : 1. There were differences in activities according to the positions and duties of the nurses. The charge nurses mostly performed the indirect nursing service activities and the general management activities. Almost all of their indirect nursing activities spent on each patient were similar. The staff nurses performed the single nursing activities and the multiple nursing activities. 2. The activities of staff nurses included medication, patient assessment, rounding and organizing the unit. patient education, nursing treatment, admission and discharging of patients. There was no differences in types and amount of time spent between the nurses on day-time duty and evening-time duty, but the patient assessment activity increased during the night-time. 3. The cost of post partum nursing services for women who had a normal vaginal delivery using the ABC system included the cost incurred by direct nursing activities provided by the staff nurses (85.9%), indirect nursing activities incurred by the staff nurses(19.0%) and the nursing activities by the charge nurses and the head nurse(14.1%). The ABC system is a relatively new method of cost analysis. The results of this study can provide the nursing and hospital managers with useful information on cost control. It is suggested that more studies should be done using the ABC system and extend the scope of studies to include value analysis to aid the Activity-Based Management(ABM) and/or the reengineering of hospital process.

• Korean Journal of Construction Engineering and Management
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• v.18 no.2
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• pp.30-37
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• 2017

In Korea, additional indirect costs generated from the time period extension of public construction projects have been studied. Practical claims against such costs are increasing. There are no clear criteria for calculating the delay cost caused by the extension, and thus calculation methods differ across entities. Logical valid calculation methods have also not been researched. Further, there are no Korean studies on the additional indirect cost caused by a suspension in a public construction project on a long-term continuing contract. The purpose of this research is to propose a method of calculating the indirect cost incurred by construction time extension that reflects the characteristics of Korean public construction projects. The cost patterns generated during construction periods were analyzed, and then the current criteria of calculating the indirect costs caused by the extension were examined. Following this, actual conditions and practices in the field were surveyed and the current calculation method was applied to a model case to compare the actual cost and that determined from the current calculation method. Issues with the current method were identified by this comparison. Based on this, this research proposes a method of calculating the total actual cost caused by a suspension in a public construction project that is appropriate for calculating the additional indirect cost generated by a suspension in a public construction project on a long-term continuing contract.

• 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.

• Korean Journal of Construction Engineering and Management
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• v.19 no.4
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• pp.61-69
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• 2018

Research on additional indirect cost due to construction period extension in general contracts has continuously been active whereas the same for the subcontract operations has not been. In this research, we review previous research on evaluation methods for additional indirect costs which are widely being used on construction sites as well as previously proposed methods altogether, applying them to analyze model-cases for comparison. We acknowledge that this pattern for construction cost fluctuation over the construction period demonstrates an S-curve. This S-curve shaped indirect cost occurrence is then used to generate model-cases that are used throughout the research which models we applied previous evaluation methods on. Finally in pursuit of finding out some problems of evaluation methods, we came to derive a conclusion that the "Average Actual Cost Evaluation Method on Extended Duration," which, in turn, were proved to be valid for application on general contracts, was also valid for general application on subcontractor operations.

• Journal of Korean Society of Steel Construction
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• v.17 no.2 s.75
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• pp.115-130
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• 2005

This paper presents the effects of indirect costs on Life-Cycle-Cost(LCC) effective optimum design of steel-box girder bridges. The LCC formulations considered in the LCC optimization of the bridges consist of initial cost and expected rehabilitation costs including repair/replacement costs, loss of contents or fatality and injury losses, and indirect costs such as road user costs and indirect socio-economic losses. To demonstrate the LCC-effectiveness for optimum design of the bridges, an actual steel box girder bridge having two continuous spans(2@50m=100m) is considered as a numerical example. And also, in this paper, various sensitivity analyses are performed to investigate the effects of indirect costs caused by traffic conditions such as number of detour route, number of lane on detour route, length of detour route, and traffic volumes on the LCC-effective optimum design. From the numerical investigations, it may be concluded that indirect costs caused by traffic network may sensitively influence on the LCC-effective optimum design of steel-box girder bridges. Therefore, it may be stated that the traffic conditions should be considered as one of the important items in the LCC-effective optimum design of the bridges.

• Ocean and Polar Research
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• v.36 no.3
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• pp.289-302
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• 2014

This paper aims to evaluate the indirect economic damages to anglers of the marine recreational charter caused by marine pollution associated with the Herbei Spirit vessel, which spilled 12,547 kl of crude oil in Taean coastal areas in December 2007. In order to evaluate the indirect cost to anglers of the charter fishing, consumer surplus for charter fishing is estimated using a Poisson model (PM), a negative binomial model (NBM), a truncated Poisson model (TPM), and a truncated negative binomial model (TNBM), which account for the characteristics of count data (non-negative discrete data), for individual travel cost method (ITCM). Because of over-dispersion problem in PM and TPM, NBM and TNBM are considered to be more appropriate statistically. All parameters such as income, fishing careers, travel cost and catch that are estimated are statistically significant and theoretically valid. Based on TNBM results, consumer surplus per trip and per person was estimated to be 277 thousand won, total consumer surplus per person and per year about 2.3 million won, and the marginal effect of consumer surplus on % changes in catch rate is about 33 thousand won. The consumer surplus was converted into total indirect economic damages for aggregation which are evaluated to be 125 billion won, reflecting the number of anglers and damage rate.

• Journal of the Korean Regional Science Association
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• v.33 no.2
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• pp.39-46
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• 2017

This study estimated indirect economic benefits of the introduction of Korean Spatial Information System. Korean academic society has been reluctant to consider indirect benefits as an item of benefits in cost-benefit analysis. Nevertheless, other countries including England recommend to consider some indirect benefits like option value as an important item of cost-benefit analysis, especially in the case of transportation projects. This study estimated indirect benefits of the introduction of Korean Spatial Information System using Contingent Valuation Methods: Indirect benefits of the project are so significant in terms of statistics and substantial in terms of magnitude that decision making can differ from the case without consideration of such indirect benefits.