• International conference on construction engineering and project management
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• 2005.10a
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• pp.1112-1117
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• 2005

Construction cost index is generally used to estimate the new project cost based on past construction data and to adjust contract cost when the price change of various articles and items of expenditure composing the contract occurs. In Korea, it is mostly used for adjustment of construction contract cost due to fluctuation of prices. However index adjustment rate which is used for adjustment of construction contract cost had some problems in calculating cost index of each expenditure item that could not reflect properly the change of construction cost. For supplementing these problems, the research of developing construction cost index has been executed. Through the precedent research, these problems were partially resolved but still remain. Therefore this research proposes method of making cost index that utilizes representative items of labor, material, and equipment by analyzing bill of quantity of road construction, through analysis and comparison of precedent study. By using this method, it is expected to solve problems which were not reflected in precedent studies.

• Journal of Korean Society of Forest Science
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• v.96 no.4
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• pp.401-407
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• 2007

This study analyzed an economic efficiency of oak mushroom cultivation in order to provide data needed for formulating related policies. 88 farmhouses in major producing areas were interviewed with. The average production cost per 100 bed-logs was 151,699 won. Among production costs, material costs accounted for 56.0% and labor costs 41.8%. Oak mushroom cultivation was labor-intensive and labor input was a significant factor determining the production costs. There was 3 7.2% gap in production costs between Chungbuk, the highest cost area and Gyeonggi, the lowest cost area of oak mushroom due to difference in labor input. Average revenue per 100 bed-logs was 178,627 won. Average income per 100 bed-logs, which is variable production costs of 116,613 won subtracted from the revenue, was 62,014 won and thus income rate was 34.7%. Income rate in Jeonbuk, the highest area, was higher than that in Gyeonggi, the lowest area, by 15.8% points due to difference in quantities produced, grade, and variable production costs, in particular, labor costs. The result of the economic analysis indicates that reduction in establishment and labor costs, accounting for the highest portion in production costs is priority issue for the enhancement of the competitiveness of the oak mushroom industry.

• Journal of the military operations research society of Korea
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• v.36 no.2
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• pp.1-10
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• 2010

Learning rate is generally applied to estimate an appropriate production labor cost. Learning effect is obtained from repetitive work during the production period under 3 assumptions ; homogeneous production, same producer, quantity measure in continuous unit. However, production breaks occur frequently in Korean defense industry environment because of budget constraint and annual requirements. In this case previous learning effect can not be applied due to learning loss. This paper proposed the application of learning rate when a production break occurs in Korea defense industry. To obtain a learning loss, we surveyed various learning loss factors for different production breaks(6, 12, 18 months) from 4 defense industry companies. Then, we estimate the first unit labor hours in re-production phase after production break using Anderlohr method and Retrograde method with the result of the survey. This work is the first attempt to show a method which defines and evaluates the learning loss factors in Korean defense industry environment.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.389-396
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• 2005

Despite very good reputation that Korean construction industrial firms had enjoyed until early 1990's in overseas markets, their participation abroad drastically declined after the delivery of two(2) million unit-housing project in the early 1990's and the foreign currency crisis that took place in the late 1990's. The revival of booming construction industry in domestic market is far beyond the expectation due to the long recession of the construction economy and government's severe restriction against real estate development. Under such crucial circumstances, the construction industrial firms' strategy to survive is the more active business promotion in overseas markets. However, the Korean construction industrial firms have to abandon the labor intensive strategy, through that they have enjoyed until the early 1990's, and turn to management oriented strategy which may be a new prosperous horizon and a new challenge as well, because the labor cost of newly developing countries is much more competitive. The aim of this study is to suggest how to cope with current market situations through a chronological survey based on the cost data prevailed during four decades from the 1960's until the 1990's in overseas markets.

• 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.

• Korea Journal of Hospital Management
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• v.14 no.3
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• pp.23-48
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• 2009

The purpose of this study was to provide criteria which help executives to make decisions through the analysis of profitability of ultrasonography conducted in each medical department. In order to achieve such purpose, the study conducted break-even analyses on three medical departments of a university hospital in which has used ultrasonography was largely conducted in diagnosing diseases and performing surgeries. The research was carried out from January to June 2008. The data necessary for calculating cost, were collected using by computerized data. The results of the study were summarized as follows. 1. The Cost structure of each medical department: The Cost of ultrasonography was divided into direct cost and indirect cost through the categorization by cost object. Labor cost accounted for the largest portion of the direct cost with 69.3% in the department of obstetrics and gynecology, 67.4% in the department of radiology and 58.2% in the cardiac ultrasonography center, which followed by the depreciation cost of ultrasonography equipment. The calculation of the average material cost of each ultrasonographic test by medical test found that the cardiac ultrasonography center took first place with 2,355 won, followed by the department of obstetrics and gynecology with 266 won and the department of radiology with 233 won. As for the power cost of ultrasonography equipment, the department of radiology took fist place with 442,000 won. The power cost, however, did not affect much the cost price, because it accounted for only a small portion of the cost. As for indirect cost, the cardiac ultrasonography center ranked first with 7,156,000 won. Building depreciation cost accounted for the largest portion of the indirect cost. 2. Break-even analysis: Under the supposition that cost price can be divided into fixed cost and variable cost, a break-even analysis was conducted using the cost price confirmed through the cost structure of each medical department. As for the average customary charge of ultrasonography test conducted in each medical department, the department of obstetrics and gynecology charged 24,627 won, the department of radiology 53,179 won and the cardiac ultrasonography center 65,174 won. According to these results, the charges of ultrasonography test imposed by the department of radiology and the cardiac ultrasonography center wre enough to surpass break-even levels, but the charge imposed by the department of obstetrics and gynecology was not enough to offset the cost price. In conclusion, labor cost accounted for the largest proportion of cost price of ultrasonography test conducted in diagnosing diseases and performing surgeries in medical departments, followed by the fixed cost of ultrasonographic equipment depreciation cost. In medical department where the current charge of ultrasonography test turned out not to offset cost price through the break-even analysis of ultrasonographic equipment, ways to reduce fixed cost which accounts for the largest proportion of the cost price should be sought. Even medical departments whose current charge of ultrasonography test is enough to surpass break-even level are required to work for efficient management and cost reduction to continuously generate profits.

• Journal of Labour Economics
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• v.40 no.1
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• pp.1-36
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• 2017

This study aimed to analyze influencing factors to increase the wage differential between large enterprise and subcontracted small-medium enterprises by using panel data composed of 19 manufacturing industries for 16 years from 1999 to 2014. According to the results of analysis, in large enterprises the elasticity of substitution between the labor inputs and the subcontracted product supplies from small-medium enterprises was significantly less than 1. So, the increase in wages of workers of large enterprises, whose degree of employment protection was relatively high, seemed to increase the share of wage cost in total cost and was resulted to decrease the cost share of subcontracted product supplies significantly. This was interpreted to be able to exert a negative influence upon the price of subcontracted product supplies and the wages of workers in subcontracted small-medium enterprises, and, therefore, to increase the wage differentials between large enterprises and subcontracted small-medium enterprises. Furthermore, it was also found that the increases in the labor union participation rate at large enterprises and the openness rate of the industry concerned were contributing to make such effects much stronger significantly. In order to mitigate the wage differentials and the polarizing trend in labor market, we can suggest to establish a certain kind of flexible wage system and to introduce co-bargaining practices with the workers of subcontracted small-medium enterprises within large enterprises, and also for the workers of small-medium enterprises, to prepare new social systems to upgrade their human resources and job skills drastically.

• Journal of the Korea Safety Management & Science
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• v.6 no.3
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• pp.311-326
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• 2004

The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..

• Proceedings of the Safety Management and Science Conference
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• 2002.11a
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• pp.179-193
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• 2002

The 5 working day's a week increase to fixed cost. Specially, the small ＆ medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappear to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions for a type of industries.

• Safety and Health at Work
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• v.11 no.1
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• pp.88-96
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• 2020

Background: The current lack of the number of nurses and high nurse turnover rate leads to major problems for the health-care system in terms of cost, patient care ability, and quality of care. Theoretically, burnout may help link emotional labor with turnover intention. The purpose of this study was to investigate the mediating effect of burnout in the association between emotional labor and turnover intention in Korean clinical nurses. Methods: Using data collected from a sample of 606 nurses from six Korean hospitals, we conducted a multiple regression analysis to determine the relationships among clinical nurses' emotional labor, burnout, and turnover intention, looking at burnout as a mediator. Results: The results fully and partially support the mediating role of burnout in the relationship between the subfactors of emotional labor and turnover intention. In particular, burnout partially mediated the relationship between emotional disharmony and hurt, organizational surveillance and monitoring, and lack of a supportive and protective system in the organization. In addition, we found that burnout has a significant full mediation effect on the relationship between overload and conflicts in customer service and turnover intention. Although the mediating effect of burnout was significantly associated with the demands and regulation of emotions, no significant effects on turnover intention were found. Conclusion: To reduce nurses' turnover, we recommend developing strategies that target both burnout and emotional labor, given that burnout fully and partially mediated the effects of emotional labor on turnover intention, and emotional labor was directly associated with turnover intention.