• 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.

• 한국항만경제학회지
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• 제22권1호
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• pp.1-15
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• 2006

This paper analyzes how levels of logistics standardization are related to logistics costs. The study surveyed ratios of standard pallet use in order to measure levels of firms' standardization in logistics management. Research focused on how firms' logistics costs were related to their levels of logistics standardization and ratios of standard pallet use. After measuring use of standard pallets and logistics costs, optimal levels of logistics standardization were estimated based on survey data. Logistics costs and standardization were more related to labor than to freight volume or export. Results indicated that firms could reduce logistics costs by raising levels of logistics standardization; optimal levels of standard pallet use out of Korean firms' total manufacturing cargo volume were estimated at 44.26% for multi-standard pallets and 57.99% for a single standard pallet (a unit load system). The study demonstrated that adopting a single standard pallet results in better cost saving logistics systems than use of multi-standard pallet types. These results may explain why firms pursue standardization in logistics systems.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.908-912
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• 2005

Construction Cost Indices are values for measuring fluctuations in direct construction costs which include material costs, labor costs, and equipment costs for construction operations. In Korea, Korea Institute of Construction Technology (KICT) has been assessing and announcing these indices since January, 2004. The main goals of this paper are to look over the calculation process for those indices and then present the trend in construction costs according to the types of facilities with the past construction cost index data. Also, this paper traces the origin of the occurrence of significant changes on those indices through the further analysis of the trend. In addition, this paper shows the practicality of the indices and the way how to put them to practical use. An alternative estimate method using the indices is suggested for compensating the changes of construction costs caused by price fluctuations.

• 한국의류학회지
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• 제33권12호
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• pp.1910-1923
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• 2009

이 논문은 생산 과정에 영향을 미치는 다양한 요소들 즉, 생산 원가, 생산 장소, 그리고 전반적인 경제 여건에 대해서 고찰하고 있다. 왜냐 하면, 현재 많은 생산 시스템들이 원가 상승의 압박에 의해 생산 시설의 지역이동이나 정보 통신을 이용한 효율적인 공급사슬관리를 운영하길 원한다. 예를 들어, 중국에서의 노동 생산 원가는 상당히 증가 하고 있기 때문에 그 생산 시설이 서서히 동남아시아로 이동하고 있다. 그러나 동남아시아의 인프라나 그 지역 노동자의 생산 숙련도가 아직은 미흡하기 때문에 생산 시설을 옮기기 보다 더욱 효과적인 방법들이 강구되고 있다. 그러므로 이 논문은 그러한 다양한 요소들이 생산 과정에 미치는 영향을 고찰 함으로써, 우리가 그 요소들을 이해하고 앞으로 어떤 방향으로 생산 시스템을 운영해 나가야 할지 방향을 제시해 줄 수 있을 거라 판단된다.

• 대한예방한의학회지
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• 제18권1호
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• pp.43-52
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• 2014

This study was conducted to analyze if there is a difference between the head hospital and branch hospital by comparing the profitability and operating expenses to patient revenue of oriental medicine hospitals affiliated with universities in order to find whether opening branch hospitals is an appropriate method to increase profitability. Profit indices used for the comparison of head hospital and branch hospital include ratio of operating profit on medical revenue, net-income on medical revenue, net profit to total assets, and operating profit to total assets; and cost indices included ratio of labor costs, material costs and administrative costs. In comparison of profit indices of head hospitals and branch hospitals, head hospitals displayed negative(-) in all four profit index averages while branch hospitals displayed positive(+), showing that branch hospitals have higher profitability. In particular, in the case of head hospitals, ratio of net profit to total assets was -13.6%, while that of branch hospitals was 12.9%, which was higher than 3.1%, the average of Korean oriental medicine hospitals in 2011. As a result of difference analysis between groups of head hospitals and branch hospitals, profit indices of ratio of operating profit on medical revenue, net-income on medical revenue, and ratio of net profit to total assets were found to vary by hospitals, but there was no statistically significant difference between head hospitals and branch hospitals(p<0.1). Only the ratio of operating profit to total assets of head hospitals and branch hospitals indicated significant difference between the two groups, showing that ratio of operating profit to total assets of branch hospitals is larger than that of head hospitals. Meanwhile, the cost indices of ratio of labor costs, material costs and administrative costs in the difference test results did not show significant difference between the head hospital and branch hospital(p<0.1). Thus, it cannot be said that a certain oriental medicine hospital's profitability is high or low depending on whether it is head hospital or a branch as profitability varies depending on the management environment of the hospital. Therefore, oriental medicine hospitals affiliated with universities would need to make efforts to increase their profitability as an individual hospital rather than focusing on whether they are head hospital or a branch.

• 아태비즈니스연구
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• 제10권4호
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• pp.137-151
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• 2019

Using Korean Labor and Income Panel Study data, this paper estimates nominal wage rigidity in Korea by industry from 2005 to 2017 and evaluates the level of inefficiency of Korean labor market. And, after estimating employment volatility by industry using the Labor Force Survey at Establishments data for Korea, we combine the nominal wage rigidity and the employment volatility estimates and analyze the effect of nominal wage rigidity on employment volatility in Korea from 2011 to 2017. If the level of wage rigidity is high, it may be hard for the labor market to be in the equilibrium, and therefore, the market may have inefficiency. We find that the inefficiency of the labor market in Korea have increased from 2005 to 2017 and the industry of accommodation and food service activities has the highest level of inefficiency over the period. We also find that one-percent-point increase in wage rigidity increases employment volatility by 2.3-2.9 percent and the positive effect is bigger for workers with part-time and temporary jobs. The result implies that firms may adjust their labor costs by changing the number of casual workers, rather than permanent workers, when the labor market suffers from a high level of wage rigidity.

• 대한영양사협회학술지
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• 제1권1호
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• pp.54-65
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• 1995

Commissary school foodservice system has been expanded rapidly in elementary foodservices in Korea. Therefore, it is essential that cost effectiveness should be assessed by comparing between alternative systems. The objectives of this study were to assess the effects on meal costs of foodservice systems and other school characteristics in terms of meal costs/day per 1 person ; to examine financial management practices and dietitians' perception concerning importance of school foodservices financial management. A total of 16 commissary schools in nationwide and 102 conventional schools at Chungnam province and Seoul were participated in this survey by mails. The results are as follows 1. Average meal costs per one person was 1,232.6 won evaluated on the standards of monthly budget basis on June, 1994. Average food costs per one person was 836.1 won(67.83%), average labor cost was 320.1 won(25.97 %) and operation costs was 76.3 won(6.2 %). 2. Average meal costs per one person did not show any significant difference between commissary and conventional foodservice schools. Meal costs of the island type and the rural type were significantly higher than those of the urban type. Meal costs of schools in Chungnam and other province were higher than schools in Seoul. The schools with less than 200 feeding numbers were higher than the schools more than 201 in meal costs per one person. 3. Food costs per one person were higher in the urban type, especially in Seoul, as the scale of feeding number increased. Labor costs and operational costs were increased in island type as well as in the schools of small feeding numbers. 4. Foodservice teachers, not dietitians were in charge of foodservice duties at the 75 % of satellites. Dietitians participated in the satellite foodservice duties were only averaged at 2.19 visits per month of 20 feeding days. 5. Items which influenced by food costs per person at the step of foodservice production were purchasing method, the perception of inventory, the distributor for foodservice, and usage of standardized recipes.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.295-300
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• 2001

건설사업에서 설계변경으로 인해 공사기간의 연장뿐만 아니라 이로 인한 추가적인 비용이 발생하고 있다. 추가비용 중에서 간접비 부분은 산정방법이 다양하다. 외국의 경우, 작업 생산성 손실 산정과 관련된 많은 클레임에서 각 연구기관에서 수행한 발표자료를 인용하고 있다. 하지만, 국내의 경우 생산성 손실을 발생시키는 여러 요소들이 왜 발생하는지, 그리고 전체 프로젝트에 어떤 영향을 미치는지에 대한 이해 및 연구에 관한 자료는 극히 미비한 실정이다. 따라서, 본 논문에서는 건설현장에서 생산성 손실에 영향을 주는 요소들을 분석하고, 이로 인해 발생하는 손실을 국내 현실에 적합하게 정량적으로 산정 한 수 있는 방법을 제안하고자 한다.

• 한국항공운항학회지
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• 제20권4호
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• pp.126-131
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• 2012

In South Korea, there is no consideration for increasing labor costs and price fluctuation regarding the commission for a flight inspection. Because this causes a deficit in the flight inspection related operation, the cost system should be improved. Therefore, this research considers the first cost analysis in order to calculate a proper flight inspection commission through three different types of cost making methods. Moreover, as flight inspections are held by flights and human labors, labor costs are included as the main operation cost. According to the research, it is analyzed that the total cost to process flight inspection operations is decided by the scope of aircraft operation.

• International journal of advanced smart convergence
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• 제12권4호
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• pp.464-469
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• 2023

The government has set the mechanization of paddy agriculture as a national task, aiming to achieve over 70% by 2025. The main objective is to stabilize the farming costs of rural households due to the aging and feminization of rural areas, as well as the shortage of agricultural labor. In response to this, the Korea Rural Economic Institute operates a farm machinery rental business. However, there are challenges in selecting and managing rental machinery, including issues related to labor, costs, verification, and time. Additionally, there is a limit to upgrades, and overseas models are being imported and used for transplanters and rice planters, which do not conform to domestic standards and face maintenance difficulties. In order to solve the difficulties of the agricultural machine rental business, we intend to develop an application that shares domestic and foreign machines purchased and used by individuals at a low cost and use them in gun-level administrative districts.