• Title/Summary/Keyword: Material Cost

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A Break-Even Analysis that Helps with Decision Making involving the Introduction of Ultrasonography (초음파기기 도입 시 의사결정 지원을 위한 손익 분석)

  • Yeo, Seong-Hee;Lee, Hae-Jong;Seo, Young-Joon;Kim, Young-Hoon
    • 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.

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Intelligent High-Precision Warm Forging Process (지능형 고정밀 온간단조 기술)

  • Lee J. Y;Bae M. H.;Jeong S. C.;Seo S. Y.;Lee Y. S.;Lee J. H.
    • Proceedings of the Korean Society for Technology of Plasticity Conference
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    • 2001.10a
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    • pp.321-325
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    • 2001
  • This paper describes the basic structure of high-precision warm forging process for ball joint socket. If this research is successfully finished, We expect that productivity improvement, reduction of material cost and machining process, and cost down than conventional warm forging process.

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Optimum Design of Oil Pipeline Network

  • Park, Sung-Joo
    • Journal of the Korean Operations Research and Management Science Society
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    • v.6 no.1
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    • pp.25-32
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    • 1981
  • The optimum design problem of a proposed oil pipeline network has been formulated as a zero-one programming model to determine the optimum sizes of pipe and pump which minimize the sum of material costs and operating costs during the 20 years of life span. Applying to a real situation, the problem constitutes an assignment type zero-one programming with 372 zero-one variables and 13 constraints. A heuristic algorithm has been developed based on the modified Petersen algorithm utilizing the special form of the activity matrix. The results showed impressive cost savings of 37 percent of the total cost from the original proposal.

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Measurement of Gas Solubility and Mechanical Property for Bumper Polymer (범퍼용 수지의 gas용해도 및 물성 측정)

  • 이정주;차성운;이경수
    • Proceedings of the Korean Society of Precision Engineering Conference
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    • 2003.06a
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    • pp.1366-1369
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    • 2003
  • Today, the industries use polymer material for many purpose. Specially, it is important in automobile industry because tile costs of polymer hold high proportion of the overall cost. If we reduce the weight of automobile, fuel efficiency of car is raised and cost of bumper is lower. Therefore there are many efforts to reduce of car currently. The purpose of this paper is to reduce polymer used in car bumper.

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Correlated Assignment Strategy in Miniload AS/RS (소형자동창고에 있어서 품목간 상관관계를 이용한 저장위치 결정법)

  • Kim, Kap-Hwan
    • Journal of Korean Institute of Industrial Engineers
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    • v.19 no.1
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    • pp.19-29
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    • 1993
  • The problem of clustering stock-keeping-units to assign storage locations is treated. Firstly, a construction heuristic algorithm is developed to cluster items considering demand dependencies(correlated assignment) for the case that the maximum number or the maximum volume(weight) of items per tray is constrained by the capacity of tray. Secondly, inventory-related cost as well as material handling cost is considered to determine the space requirement and the storage location of each item simultaneously.

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Nano Patterning Functional Polymers Using Nano-imprint Technique

  • Gwon, Hyeon-Geun;Lee, Gyu-Tae
    • Proceedings of the Korean Vacuum Society Conference
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    • 2014.02a
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    • pp.430.2-430.2
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    • 2014
  • Previous studies to enhance optical properties of opto-electronic devices involve patterning of inorganic materials. Patterning of inorganic material usually encompasses vacuum process that hinders productivity and increases cost. In this research, we successfully formed nano patterns with polymer matrix and fabricated photonic crystals. This process is anticipated to increase the performance of opto-electronic devices without any vacuum process. Moreover, nano imprint technology reduces cost and bolsters productivity.

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Development of Data Warehouse Systems to Support Cost Analysis in the Ship Production (조선산업의 비용분석 데이터 웨어하우스 시스템 개발)

  • Hwang, Sung-Ryong;Kim, Jae-Gyun;Jang, Gil-Sang
    • IE interfaces
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    • v.15 no.2
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    • pp.159-171
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    • 2002
  • Data Warehouses integrate data from multiple heterogeneous information sources and transform them into a multidimensional representation for decision support applications. Data warehousing has emerged as one of the most powerful tools in delivering information to users. Most previous researches have focused on marketing, customer service, financing, and insurance industry. Further, relatively less research has been done on data warehouse systems in the complex manufacturing industry such as ship production, which is characterized complex product structures and production processes. In the ship production, data warehouse systems is a requisite for effective cost analysis because collecting and analysis of diverse and large of cost-related(material/production cost, productivity) data in its operational systems, was becoming increasingly cumbersome and time consuming. This paper proposes architecture of the data warehouse systems to support cost analysis in the ship production. Also, in order to illustrate the usefulness of the proposed architecture, the prototype system is designed and implemented with the object of the enterprise of producing a large-scale ship.

A Study on Remodeling Period by Cost Analysis of Finished and Equipped Materials in Apartment Building (공동주택 내/외장재 및 설비재의 비용분석을 통한 리모델링시기 검토를 위한 연구)

  • Oh Jin-Soo;Kim Ki-Hyung;Lee Myung-Sik
    • Korean Institute of Interior Design Journal
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    • v.14 no.5 s.52
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    • pp.218-225
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    • 2005
  • In this apartment market, many apartments are being reconstructed within even less than 20 years from their first construction. This entails many problems in environmental and economical facets, for which many researches are under way in several institutions and universities. International cases show that the international trend goes for remodeling of maintenance, management, and repairing rather than new building. The purpose of this study is to investigate the factors of cost evaluation for establishing the time period of apartment based on durability of material and equipment while considering the economic feasibility of apartment, when remodeling as a concept of sustainability regarding building is being vitalized. This study investigates the proper period of remodeling in consideration of weight accruing to the LC(Life Cycle) and cost based on the standardized durability. The weight of cost, period establishment analysis, and LC according durability varies the data values of remodeling periods. The physical durability and cost from this data enable the investigation into not only the repair period of individual materials of the apartment but also remodeling period.

An Approach to Maintenance Cost Estimation for Aircraft Turbofan Engines (항공기용 터보팬 엔진의 성능변수를 이용한 정비 주기 및 비용 예측에 관한 연구)

  • Kang, Myoung-Cheol;Ogaji, Stephen;Pilidis, Pericles;Kong, Chang-Duk
    • Proceedings of the Korean Society of Propulsion Engineers Conference
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    • 2008.05a
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    • pp.257-262
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    • 2008
  • This study presents a detailed analysis of aircraft engine maintenance cost based on the relationships between engine performance and geometric parameters. Some trend equations based on the engine performance and maintenance database were developed for the estimation of shop-visit interval, work-scope, man-hours, material cost and Life Limited Part cost. The results show that this approach can give a more reasonable and detailed estimation of engine maintenance cost than older empirical methods.

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Developing an Integrated Evaluation Technology for Energy- and Cost-Efficient Building Design Based on BIM in the Real-time Manner

  • Park, Jae Wan;Lee, Yun Gil
    • Architectural research
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    • v.16 no.3
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    • pp.93-100
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    • 2014
  • Existing BIM(Building Information Modeling) based energy evaluation tools cannot be utilized enough for the potential performance of BIM because most of them have not provided the integrated model for energy evaluation, assessment of the material, cost of the construction, and so on. This research aims to propose and develop a new application, EcoBIM, to support an integrated evaluation of the energy and cost efficiencies of the design alternatives within the design process. The proposed application functions as a BIM-based evaluation system that calculates energy-savings performance as well as the construction cost of the alternatives at the design stage. This study mainly focuses on the possibilities of developing the proposed technology. We also suggest an advanced design process using the proposed system, corresponding to changes of national regulations in Korea. This study deduce that EcoBIM can allow architects to make suitable decisions regarding energy- and cost-efficient designs. The proposed design process will allow architects not only to check the eco-friendly performance of design alternatives but also predict the operation cost in a certain period in the future. EcoBIM can prevent large-scale design changes required to obtain environmental certification and enable the owner to make an informed decision about the initial investment of construction according to the result of the analysis of the energy requirement at the design stage.