• Health Policy and Management
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• v.5 no.2
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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.

• Management & Information Systems Review
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• v.26
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• pp.27-60
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• 2008

Researches on the introduction of ERP system kept on examining the critical successful factors (CSFs) that focus on factors to achieve effectively successful projects, and trying to measuring the actual effectiveness of the introduction of ERP system. However, most of the preceding researches on the effectiveness of the introduction of ERP system that was searching devoted effects has been ceased, and actually even researches on the economical results have just done the basic cognitive evaluation of result indicators by many questionnaires instead of objective measuring values, because of the difficulty of measuring the evaluation of the result. Moreover, researches on positive effects of the introduction of ERP on enterprise results and researches that failed to give advantageous effects showed different results each other. And a part of researches reported that only a part of result indicators were partially affected. In this research, we investigated Korean large enterprises or middle-sized enterprises in manufacture industry that introduces SAP R/3 and Oracle package to compare their quantitative financial results after the introduction of ERP system, in order to measure the effects of the ERP system. First, we evaluated the difference of the quantitative financial results before and after the introduction of the ERP system. Second, we evaluated the opportunities shown by the effects after the introduction of the ERP system. Third, we removed the sample of the exchange crisis (IMF) and executed the additional analysis to reflect the average increasing and decreasing rate in the industry, so that pure evaluation can be achieved. Inherent limits of precedent researches are removed and practical effects of the pure introduction of the ERP system are evaluated, so the research of this research is significant. The result of this research is as follows. Because of the introduction of ERP, the rate of turnover of inventory property has increased and sales of preparation inventory property have decreased so that more effective inventory property management has been achieved. Moreover, preparation sales of labor costs and preparation sales of the number of employees have decreased to show the effect of the reduction of labor costs. However, it could no be concluded that we could increase the profit due to the introduction of ERP system. Due to the introduction of ERP, although we concluded that the return on assets (ROA) and the additional value of one-person employee statistically showed obvious differences and increased, the return on equity failed to show obvious differences after the process of introduction of ERP.

• Journal of Digital Convergence
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• v.14 no.12
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• pp.73-84
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• 2016

The purpose of this study is to examine the global value chain of the global automotive industry to investigate the success factors through the example of the value chain of Hyundai Motor. It looks at the value chain of the well-known Korean automaker, Hyundai Motor, to find success factors with cases. It examines the process to build the supply chain of Hyundai Motor to analyze what impact it has on the growth of Hyundai Motor to look closely at the vertical division of labor of vehicle parts manufacturers. Korea's automobile industry has been expanding cooperation between two sectors as a multifunctional promotion focusing on electronic communications technology in machinery and technology center. Through introducing the nation's first vertical integration in the sector, Hyundai Motor has secured competitiveness of cost reduction and prestige car production. Hyundai Motor has operated and established factories in the United States, India, Turkey, the Czech Republic, Russia, and Brazil. Hyundai Motor operates 51 affiliates, such as Hyundai Mobis, by restructuring, mergers and acquisitions, and building their own vertical division of labor around it. Hyundai Motor has been overcoming dependence on foreign modules businesses and maintaining the supply value chain around Hyundai Mobis.

• 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 the Korea Institute of Building Construction
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• v.10 no.6
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• pp.127-135
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• 2010

As logistics facilities have a high ceiling height, simple structure, and the need for a quick return on investment, it is usually essential to advance the construction schedule of such facilities. Accordingly, PC structures, which require less labor, cost and schedule, can be more competitive than RC structures. However, most construction companies in Korea are familiar with RC structure design, have negative perceptions regarding PC structures, and do not sufficiently adopt new construction techniques. The structure that this research features has 110 columns that are 14 m high and are built to the same specification, and applying an RC design to the structure will lead to issues related to constructibility, economic viability, project duration and safety. Therefore, this study intends to feature PC design as an alternative to the RC warehouse design, and perform a comparative analysis of the reduction in labor, cost and construction schedule to highlight benefits. The research outcomes herein will provide inputs to subsequent studies on new construction strategies to advance the construction schedule, improve quality and constructibility, enhance safety and save costs.

• Journal of Environmental Health Sciences
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• v.3 no.1
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• pp.27-44
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• 1976

This study was carried out to evaluate the harmful factors in working environments and to investigate the labor productivity after improvement of environments, surveying 93 industrial establishments of 10 industries located in Youngdeungpo industrial area in Seoul. The results obtained were as follows: 1) The highest noise level of 125dB(A) was indicated at the rolling process of transport equipment manufacturing industry. 2) The best illumination level was shown in precise machinery industry and the worst was indicated in rubber products, metallic products and transport equipment manufacturing industries. 3) Thermal conditions were above threshold limit value (TLV) at more than two processes of all industries except printing industry. 4) The highest dust concentration was determined in textile and wearing manufacturing industry. 5) Organic solvents were detected at 52 processes in 93 industrial establishments and 33 processes of them showed higher than TLV. The results about harmful chemicals were as follows: a) sulfur dioxide ($SO_2$)was determined higher than TLV on welding process of metallic product manufacturing industry and heat treatment process of transport equipment manufacturing industry. b) Carbon monoxide (CO) concentration was 700ppm at heat treatment process of transport equipment manufacturing industry, indicating 14 times of TLV. c) vinylchloride concentration in the air of PVC raw material mixing process and PVC preparation process of chemical product manufacturing industry was determined higher than TLV. d) Hydrochloride (HCl) concentration in the air of wire expanding process of transport equipment manufacturing industry was determined higher than TLV. 7) Higher values of lead concentration than TLV were determined at lead welding metallic product manufacturing industry and type planting process of process of printing industry, $1.8mg/m^3$ and $0.3mg/m^3$ respectively. 9) 22, 968 of 52, 855 workers (i.e. 43.5%) in 93 industries were exposed to various harmful agents. 10) It was found that the improvement of illumination in electric apparatus manufacturing industry (from 20~40 lux to 420 lux) resulted in an increase in productivity of 6.5% per capita and a decrease in faulty products of 19%. 11) Improvement of environments using local exhaust ventilation system resulted in a decrease of harmful substances lower than TLV and an increase in productivity of 11.4%. 12) Improvement of shovelling tools based on ergonomics resulted in a reduction in energy expenditure of 25.3% and an increase in productivity of 32.2% per capita.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.58 no.1
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• pp.8-14
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• 2013

The newly developed fertilizer is the slow-releasing fertilizer which can be used as a basal fertilizer without no additional fertilization at tillering stage. It has 30-4-6% of $N-P_2O_5-K_2O$ and was coated with mixture of LDPE (Low density polyethylene), EVA (Ethylene vinyl acetate), BDP (Bio degraded polymer), TALC and nonionic surfactant for the controlled release up to 50 days after application. Coating materials were designed to be decomposed naturally. This fertilizer can be applied directly to the seedling tray mechanically just before transplanting, resulting in significant labor saving effect. The developed slow-release fertilizer, which can replace both basal fertilization and top dressing at tillering stage by single application directly to seedling tray, showed the highest release at 14~21 days after transplanting. Considering the plant growth at different growth stages and yield, the optimal application rate of developed slow-release fertilizer was 300 g per rice nursery tray and the yield of rice at this application rate was 5.25 MT/ha. Rice quality in terms of head rice grain ratio, amylose content, whiteness, and taste value decreased as fertilization rate increased from 200 g to 500 g per nursery tray. Fertilization rate based on quantity of fertilizer ingredients (N, P, K) was reduced by 49.3% compared to the standard application rate and there was 49.2% reduction in labor input for fertilization.

• Journal of Global Scholars of Marketing Science
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• v.8
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• pp.375-402
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• 2001

While the national economy has rapidly grown, both insufficience in indirect capital facilities of society and attempt to avoid having a logistical job as one of the so-called dirty, difficult and dangerous jobs have resulted in the leak of labor in the logistical industry. First of all, it was shown that the functional utilization level of the logistical information system had a partial effect on the logistical performance, that the reduction of logistical costs was influenced by the information system of connecting and supporting functions, and that the improvement of customer service was significantly influenced by only the supporting-function system. Second, the logistical performance was partially influenced by the linkage between logistical activities, only the customer linkage had a significant effect on the reduction of logistical costs, and the improvement of customer service was influenced by the intra-company linkage. Third, in verifying a hypothesis that the logistical information system's functional utilization level and organizational structure would interact with each other and have an effect on the logistical performance, it was shown that based on their mutual interaction at a normalized level this center's functional information system had a significant effect on the reduction of logistical costs. Fourth, in testing a hypothesis that both the linkage between logistical activities and logistical organization structure would interact with each other and would have an effect on the logistical performance, it was shown that their interaction at a normalized level was significant concerning only the reduction of logistical costs, while there was I10 its significance in the customer service. In proving a hypothesis that the linkage between logistical activities and logistical strategy patterns would interact with each other and would have an effect on the logistical performance, it was shown in a differentiated, aggressive investment one among variously patterned logistical strategies that the customer linkage had a significant effect on the reduction of logistical costs, and in the improvement of customer service that the supplier linkage had a remarkable impact. It also was shown that in case of the cost reduction and offensive control strategy, the customer linkage had a remarkable effect, and th at in the improvement of customer service the intra-company and customer linkage had a significant effect. In the marketing and customer service strategy, finally, there was no any significant influence while the customer linkage had a significant impact in the improvement of customer service. Accordingly, whether or not individual companies utilize the logistical information system's functional utilization levels well will have an effect on their logistical performance, and how their supply chain management is well-linked will affect their logistical performance.

• Agricultural and Biosystems Engineering
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• v.4 no.2
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• pp.58-65
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• 2003

An understanding of the cooling requirements of horticultural commodities begins with adequate knowledge of their biological responses. All fresh horticultural products are living organisms, carrying on the many biological processes that are essential to the maintenance of life. The pre-cooling is essential technique for the construction of cold chain system, which is necessary to maintain marketing quality of fresh produces during the transportation and distribution. The purpose of this study is to develop the pressure cooling tunnel using conveyer for the reduction of labor and improvement of pre-cooling efficiency. Performance of developed facility was tested for the strawberries, tomatoes and Chinese cabbages. Cooling ratio as a result of pre-cooling efficiency was 1.57, 1.56 and 1.32 for strawberries, tomatoes, and Chinese cabbages respectively. Cooling ratio decreased with increasing the distance of heat conduction from surface to center. The cooling ratio of Chinese cabbages was lower than that of fruit because of its head and leaf. In aspect of cooling uniformity, there was no significant difference of final temperature among inlet, outlet and middle layers of cold air in fresh produces. After pre-cooling treatment, quality changes were measured for the weight loss, Vit. C content, and titratable acidity. The quality of pre-cooling treatment was better than that of non-treatment and was kept on well during long-term storage.

• Journal of Forest and Environmental Science
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• v.20 no.1
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• pp.82-92
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• 2004

Farm working also needs most of the labor on the weed management of the levee. Then, the research which controlled the weed in the weed was promoted in order to reduce this weed management. Required conditions for the levee vegetation from the viewpoint of the weed management are the following 4 points. (1) the prevention of erosion and landslide, (2) the improvement in the workability at the mowing, (3) the improvement and maintenance of the rural landscape, (4) the accessibility. Next, the plants becoming dominant species in devastated land and slope of river banks were compared through these 4 conditions, and the utility was examined. As the result, Imperata cylindrica Beauv., Shibataea kumasaca Nakai, Sasaella kogasensis Nakai var. gracillima S. Suzuki and Hedera canariensis Willd, seemed to be usable. Finally, weed management method for connecting for the reduction in the mowing work using these plants was presented.