• Title/Summary/Keyword: Materials Costs Ratio

Search Result 67, Processing Time 0.028 seconds

The Study on the Effect of Factors on Management Performance in General Hospital (종합병원의 경영성과에 영향을 미치는 요인에 관한 연구)

  • Cho, Duk-Young
    • The Korean Journal of Health Service Management
    • /
    • v.6 no.4
    • /
    • pp.111-120
    • /
    • 2012
  • This research analyzes on the factors and difference of the management performance in general hospital. In details, we provide that personnel expenses, materials costs and administrative expenses have impact on management performance in general hospital and these factors have differences by region and sickbed size. The meaningful results of this study as follow. In the first, personnel expenses ratio influence management performance but materials costs ratio and administrative expenses ratio are only partially impact for the management performance. Secondly, in the management performance by region, there are no significant differences between the two groups of the big city and small and medium-sized cities. In personnel expenses ratio, materials costs ratio and administrative expenses ratio, The materials costs ratio is significant difference but ersonne expenses ratio and administrative expenses ratio have no significant difference. Finally, there's no significant difference between the hospital size and management performance. But this study provide that there is partially a difference between personnel expenses ratio, materials costs ratio and administrative expenses ratio and the hospital size.

The Income and Cost Estimate for the Medical Clinic Services Based on Available Secondary Data (이차자료원을 활용한 의원 의료서비스 수입 및 비용 산출)

  • Kim, Sun Jea;Lim, Min Kyoung
    • Korea Journal of Hospital Management
    • /
    • v.26 no.1
    • /
    • pp.71-82
    • /
    • 2021
  • Purpose: The purpose of this study is to estimate incomes and costs of the medical clinics by using secondary data. Methodology: The medical incomes and costs were estimated from 405 clinics operated by sole practitioner providing out-patient services among all clinics subject to the Medical Cost Survey on National Health Insurance Patients in 2017, excluding dental clinics and oriental medical clinics. The incomes and costs of the medical clinics were reflected with incomes and costs of health insurance benefits and were calculated by types of medical services (i.e., basic care, surgery, general treatment, functional test, specimen test and imaging test). The costs were classified as follows: labor costs, equipment costs, material costs and overhead costs. Secondary data was used to estimate the incomes and costs of the medical clinics. For allocation bases for costs for each type of the medical service, the ratio of revenue from health insurance benefits by types of medical services was applied. However, labor costs were calculated with the activity ratio by types of medical services and occupations, using clinical expert panel data. Finding: The percentage of health insurance income for all medical income was 73.1%. The health insurance cost per clinic was 401,864 thousand won. Labor cost accounted for the largest portion of the health insurance income was 191,229 thousand won (47.6%), followed by management cost was 170,018 thousand won (42.3%), materials cost was 35,434 thousand won (8.8%), and equipment costs was 5,183 thousand won (1.3%). Practical Implications: This study suggests a method of estimating incomes and costs of medical clinic services by using secondary data. It could efficiently provide incomes and costs to assess an appropriate level of the health insurance fee to the clinics.

Analysis for the High-Level Waste Disposal Cost Object (고준위폐기물 처분 원가대상 분석)

  • 김성기;이종열;최종원;한필수
    • Proceedings of the Korean Radioactive Waste Society Conference
    • /
    • 2003.11a
    • /
    • pp.636-641
    • /
    • 2003
  • The purpose of this study is to analyse the ratio of cost object in terms of the disposal cost estimation. According to the results, the ratio of operating cost is the most significant object in total cost. There are a lot of differences between the disposal costs and product costs in view of their constituents. While the product costs may be classified by the direct materials cost, direct manufacturing labor cost, and factory overhead, the disposal cost factors should be constituted by the technical factors and the non-technical factors.

  • PDF

Effect of Be Mixing Ratio on the Characteristics of TIG Welding with High Current and High Speed (대전류 고속 TIG 용접 특성에 미치는 He 혼합비의 영향)

  • Oh Dong-Soo;Kim Yeong-Sik;Cho Sang-Myung
    • Journal of Welding and Joining
    • /
    • v.23 no.3
    • /
    • pp.54-60
    • /
    • 2005
  • Tungsten Inert Gas(TIG) welding is today one of the most popular arc welding process because of its high quality welds and low equipment costs. Even if welding productivity increases with welding speed and current, this strategy is limited by the appearance of defects such as undercut and humping bead due to the depressed molten metal. The purpose of this study investigates the effect of He mixing ratio on the characteristics with high current and speed in TIG welding. The conclusions obtained permit to explain the arc start characteristics quantitatively and the maximum welding speed on stable bead formation with He mixing ratio for high current and speed TIG welding observed in experiments. Also through the relation of the maximum arc pressure and surface depression depth at high current and speed TIG welding, it made clear the mechanism of unstable bead formation.

Analysis on the Relating Factors of Profitability of Korean Public Corporation Medical Centers(KPCMCs) (지방공사 의료원의 수익성 관련요인 분석)

  • Moon, Jae-Woo;Park, Jae-San
    • Korea Journal of Hospital Management
    • /
    • v.9 no.2
    • /
    • pp.102-127
    • /
    • 2004
  • The objective of this study is to analyze a current trend of and relating factors on profitability of the Korean Public Corporation Medical Centers(KPCMCs, hereinafter, hospitals) in Korea. There are 34 hospitals in Korea as of 2004. Among these hospitals some are red ink hospitals, others are black inks in terms of profitability. Data were collected by Korea Health Industry Development Institute(KHIDI) Statistics for Hospital Management 2000-2002 and Ministry of Health and Welfare(MOHW) financial data of public hospitals which was planned to coordinate public health care services roadmap in the long run. The samples are 32 hospitals. Profitability was measured in the aspect of profit rate with normal profit to total assets, and normal profit to gross revenues as dependent variables in respective. Independent variables were classified by general factors, i.e., location, intern/resident training, period of opening, number of beds, and managerial factors(current ratio, fixed ratio, liability to total assets, total assets turnover, personnel costs, materials cost, administrative cost), and finally factors related to patient treatment(average length of stay, bed occupancy rate, admission ratio of outpatients). The methods of analysis are correlation and multiple regression analysis. This study shows firstly, a lot of hospitals are optimal current ratio. Hospitals in upper 100% current ratio are 81.2%. And the personnel cost in total costs are high. Secondly, the trend of normal profit to gross revenues of hospitals are deteriorating gradually. And lastly, as a result of multiple regression analysis, the factors had on significant effect on normal profit to total assets are fixed ratio(+), liability to total assets(-), bed occupancy rate(+), admissions of outpatients(+), etc. And the factors had on significant effect on normal profit to gross revenues are current ration(+), fixed ratio(+), personnel cost(-), administrative expenses(-), admissions of outpatients(+), etc. In conclusion, to improve the profitability of hospitals, the efforts to reduce personnel cost and average length of stay might be needed. And also beds utilization rate need to be increased.

  • PDF

Dental implant bottom-up cost analysis (치과 임플란트 상향식(bottom-up) 원가산정)

  • Kim, Min-Young;Choi, Ha-Na;Shin, Ho-Sung
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.52 no.1
    • /
    • pp.18-26
    • /
    • 2014
  • Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

Utilization of Fly Ash in Asphaltic Concrete Mixtures

  • Min, Jeong-Ki
    • Magazine of the Korean Society of Agricultural Engineers
    • /
    • v.42
    • /
    • pp.85-91
    • /
    • 2000
  • Dwindling supplies and increasing costs of conventional highway materials used in road construction as well as concerns over shrinking landfill spaces prompt researchers to investigate the use of waste products, such as fly ash, as substitute materials in highway construction. The highway industry is capable of utilizing waste materials in large quantities if their effect on pavement performance proves to be technically, economically and environmentally satisfactory. This research examines the effects of fly ash when used as partial replacement of aggregate in asphaltic concrete mixtures. And measuring the effect of fly ash on bulk specific gravity, air void, indirect tensile strength (ITS) under dry and wet conditioning as well as the tensile strength ratio (TSR) of asphaltic concrete mixture. The results indicated that asphaltic concrete mixtures containing 2% and 5% fly ash produced about the same TSR value as control mixture. And all of the mixtures met the minimum ITS and TSR requirements established by the South Carolina Department of Transportation (SC DOT) for Type 1A surface courses. At this point and with this limited study, these asphaltic concrete mixtures is recommended in several applications such as parking lot, secondary roads and driveways.

  • PDF

Efficient Management of Rental Logistics Industry (랜탈 물류산업의 효율적 운영방안)

  • 김준효;양광모;강경식
    • Proceedings of the Safety Management and Science Conference
    • /
    • 2002.11a
    • /
    • pp.227-232
    • /
    • 2002
  • Enormous flocks by the reduced life cycle of products caused by the technological innovation if later 20 century, development of new materials and diversified demands of customers appeared as the pressing element causing the trouble in management of companies, and when considering the logistic costs that are imposed to companies in terms of function, the costs related to the stock topped the list of costs, followed by the transportation ones, and for pallet pool system, inventory of stocks is very difficult by the number of companies. Reducing the logistic cost may be accomplished by numbers of logistic management methods, but the most fundamental and essential one is the accomplishment of the consistent pallet system that is the core of unit load system, and the purpose of consistent pallet system is the treatment of logistic functions such as transportation, storage and unloading with consistent pallet system, and increasing the turnover ratio is required for the improvement of the system. As the turnover ratios is increased, more pallets will be used so, numbers of empty pallets will be increased accordingly by returning the pallet. Therefore, in this study, we will establish the effective stock management system by comparing with the other existing stock management system after looking at the concept and examples of pallet full system in order to resolved this kind of problem.

  • PDF

A Study on Efficient Management of Pal1et Pool System (파렛트 풀 시스템의 효율적인 운영에 관한 연구)

  • 김준효;양광모;강경식
    • Journal of the Korea Safety Management & Science
    • /
    • v.5 no.1
    • /
    • pp.33-43
    • /
    • 2003
  • Enormous stocks by the reduced life cycle of products caused by the technological innovation in later 20 century, development of new materials and diversified demands of customers appeared as the pressing element causing the trouble in management of companies, and when considering the logistic costs that are imposed to companies in terms of function, the costs related to the stock topped the list of costs, followed by the transportation ones, and for pallet pool system, inventory of stocks is very difficult by the number of companies. Reducing the logistic cost may be accomplished by numbers of logistic management methods, but the most fundamental and essential one is the accomplishment of the consistent pallet system that is the core of unit load system, and the purpose of consistent pallet system is the treatment of logistic functions such as transportation, storage and unloading with consistent pallet system, and increasing the turnover ratio is required for the improvement of the system. As the turnover ratios is increased, more pallets will be used so, numbers of empty pallets will be increased accordingly by returning the pallet. Therefore, in this study, we will establish the effective stock management system by comparing with the other existing stock management system after looking at the concept and examples of pallet full system in order to resolved this kind of problem.

Repeat Colonoscopy Every 10 Years or Single Colonoscopy for Colorectal Neoplasm Screening in Average-risk Chinese: A Cost-effectiveness Analysis

  • Wang, Zhen-Hua;Gao, Qin-Yan;Fang, Jing-Yuan
    • Asian Pacific Journal of Cancer Prevention
    • /
    • v.13 no.5
    • /
    • pp.1761-1766
    • /
    • 2012
  • Background: The appropriate interval between negative colonoscopy screenings is uncertain, but the numbers of advanced neoplasms 10 years after a negative result are generally low. We aimed to evaluate the cost-effectiveness of colorectal neoplasm screening and management based on repeat screening colonoscopy every 10 years or single colonoscopy, compared with no screening in the general population. Methods and materials: A state-transition Markov model simulated 100,000 individuals aged 50-80 years accepting repeat screening colonoscopy every 10 years or single colonoscopy, offered to every subject. Colorectal adenomas found during colonoscopy were removed by polypectomy, and the subjects were followed with surveillance every three years. For subjects with a normal result, colonoscopy was resumed within ten years in the repeat screening strategy. In single screening strategy, screening process was terminated. Direct costs such as screening tests, cancer treatment and costs of complications were included. Indirect costs were excluded from the model. The incremental cost-effectiveness ratio was used to evaluate the cost-effectiveness of the different screening strategies. Results: Assuming a first-time compliance rate of 90%, repeat screening colonoscopy and single colonoscopy can reduce the incidence of colorectal cancer by 65.8% and 67.2% respectively. The incremental cost-effectiveness ratio for single colonoscopy (49 Renminbi Yuan [RMB]) was much lower than that for repeat screening colonoscopy (474 RMB). Single colonoscopy was a more cost-effective strategy, which was not sensitive to the compliance rate of colonoscopy and the cost of advanced colorectal cancer. Conclusion: Single colonoscopy is suggested to be the more cost-effective strategy for screening and management of colorectal neoplasms and may be recommended in China clinical practice.