• 보건행정학회지
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• 제8권2호
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• pp.88-109
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• 1998

The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.

• 산업공학
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• 제20권3호
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• pp.395-406
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• 2007

In the telecommunication industry, estimation of the cost of network facilities is very important since depreciation cost of the facilities accounts for a large portion of the product cost. Moreover, cost estimation in the industry becomes more difficult because of increasing indirect cost upon digital convergence, expanding multi-purpose facilities, complexity of service product, etc. Nevertheless, not much seem to have been done in improving estimation methodology of the cost of network facilities. As a result, the quality of cost information on network facilities has deteriorated, and now even decision-makers in the industry dismiss the information. Recently, two major telecommunication companies adopted a new network cost estimation method to deal with the issue. In this paper, we study the concept of new cost estimation method and the procedure to develop and apply it. We also suggest the method to carry out the cost allocation using Matlab which is more efficient and time-saving than other commercial cost calculation packages.

• 간호행정학회지
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• 제23권2호
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• pp.139-150
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• 2017

Purpose: The purpose of this study was to identify nursing service costs associated with all health care costs incurred by the institution. Methods: This study was an empirical case study research in which the nursing cost was separated from total medical cost. The nursing cost index was calculated through a cost allocation method after summarizing costs for personnel, raw materials and administration of each department in one public hospital. The 2014 budget plan, published in 'Public Hospitals Alert', was used as data and the data were analyzed using the Microsoft Office EXCEL 2013 program. Results: When comparing total medical costs and nursing costs, the nursing cost were 27.14% of the total medical cost. The nursing cost per nurse per hour was calculated as \29,128 The nursing cost per inpatient per day was calculated as \157,970, and the administration cost per patient was calculated as \133,710. Conclusion: The results of the research present the process of cost allocation of specific cost elements in the hospital and evidence for administrative costs which in the past have been only vaguely formulated. These are the significant implications of this study.

• 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.

• 보건행정학회지
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• 제5권2호
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• 한국건설관리학회논문집
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• 제16권4호
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• pp.139-145
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• 2015

최근 건설 기업들은 노동력 부족, 원자재값 상승, 건설경기 위축 등으로 인해 새로운 건설시장 개척 및 자동화 기술도입을 적극적으로 추진하고 있다. 이러한 노력의 일환으로 최근 제조업의 생산프로세스와 건설생산프로세스가 결합된 모듈러 건축공법이 부각되고 있으며 이와 관련된 연구가 활발히 진행되고 있다. 모듈러 건축프로세스에서 공장제작의 가장 큰 장점 중 하나는 기존 건축프로세스에서 사용하기 어려웠던 제조업의 생산설비시스템을 활용한 생산원가(공사원감)절감이 가능하다는 것 있다. 이를 뒷받침하기 위해서는 대다수의 건축공종이 집중되어있는 공장제작단계에서의 원가산정이 정확해야 하며 특히 직접적인 계산이 어려운 간접비에 대한 구체적인 산정방인 필요하다. 그러나 국내 모듈러 건축산업이 시장도입단계로 이와 관련된 연구가 한정적으로 이루어지고 있어 모듈러 건축물의 원가왜곡현상이 나타날 수 있는 문제가 있다. 따라서 본 연구는 모듈러 건축물의 공장제작단계에서 국내계약법상에서 명시된 제조업과 건설업에서의 간접비 정의를 고찰하고 활동기준원가계산법을 통해 모듈러 건축물을 구성하는 모듈러 유닛별 간접비 산정방식을 제시하였다. 본 연구는 공장제작단계에서의 전 과정 뿐만 아니라 모듈러 건축물의 설계, 제작, 운송, 시공의 간접비 배분에 대한 기초자료로서 활용될 수 있으며 향후 모듈러 건축물의 공장제작단계에서의 원가산정 정확도 향상 및 모듈러 건축물의 전 생애주기에 따른 원가산정방안 마련에 기여할 것으로 기대된다.

• Nuclear Engineering and Technology
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• 제47권7호
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• pp.849-858
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• 2015

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.

• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 한국항만경제학회지
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• 제31권3호
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• pp.167-186
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• 2015

본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

• 대한토목학회논문집
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• 제37권3호
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• pp.611-619
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• 2017

본 연구는 대체수자원시설 - 해수담수화, 식수용저수지, 용수전용댐, 지하댐, 그리고 두 개의 간접취수 방법인 강변여과와 청정지하저수지 - 을 고려한 다양한 용수공급시스템별 음용수 단위생산단가를 산정하기 위한 종합적인 방법과 분석결과를 제시한다. 대체수자원시설 건설부터 도수관로를 거쳐 후처리시설을 통한 음용수 생산 지점까지의 모든 건설비용과 운영관리비를 반영하기 위하여 필요한 데이터를 취합하고 개별 총사업비와 운영관리비 추정모델을 개발하였다. 단위생산단가에 영향을 주는 후처리시설과 도수관리의 길이, 그리고 음용수 생산용량에 대한 민감도 분석결과 청정지하저수지가 가장 비용이 작은 대체수자원시설로 분석되었으며 개별 대체수자원시설과 다양한 용수공급시스템별 경제성 정보는 수자원시설 계획 및 예산 분배 의사결정을 지원할 것으로 예상한다.