• 한국병원경영학회지
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• 제28권2호
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• pp.44-65
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• 2023

Purposes: As super-aging population and low fertility rates are threatening the sustainability of the National Health Insurance funds, enhancing the efficiency of hospital management is paramount. In the past, studies analyzing the efficiencies of hospitals primarily made inter-hospital comparisons, but it is important to assess hospitals' internal efficiency and develop improvement measures in order to attain practical improvements in hospital efficiencies. The purpose of this study is to analyze the efficiencies of specialists by medical specialty in a hospital in order to provide foundational data for efficient hospital management. Methodology/Approach: We used the activity-based costing (ABC) data and hospital statistical data from one tertiary hospital in Seoul to analyze the efficiency of specialists by medical specialty. Efficiency was analyzed and compared among specialists using the data envelopment analysis developed by Charnes, Cooper, and Rhodes (DEA-CCR) model and the slacks-based measure (SBM) models. The input variables were labor cost, material cost, and operational expenses, and the output variables were the number of outpatients, number of inpatients, outpatient revenue, and inpatient revenue. Findings: First, there was a marked deviation in efficiency across specialists. Second, there was a marked deviation in efficiency across medical specialties. Third, there was little difference in efficiency according to the specialist's sex, age, and job position. Fourth, the SBM model produced more conservative results and better explained efficiency parameters than the CCR model. Practical Implications: The efficiency of a specialist was more influenced by their medical specialty than their personal characteristics, namely sex, age, and job position. Therefore, Further research is needed to analyze the efficiencies of each subspecialty and identify factors that contribute to the variations in efficiencies across medical specialties, such as clinical practices and fee structures.

• 한국신뢰성학회지:신뢰성응용연구
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• 제10권3호
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• pp.183-197
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• 2010

Web businesses are one of the most dynamic industries where lots of new business models are emerging while the other obsoleted ones are fading away almost every day. It is, therefore, difficult to establish a classification scheme for ever-changing web businesses. Previous researches on business models focus on classifying web businesses in one dimension which made some web sites difficult to fit into one category. We propose two dimensional classification scheme based on the means and the sources of revenue. The two dimensional classification provides more clear and broad perspectives of the web businesses and ways to identify web sites in combinations of several business models.

• 한국철도학회논문집
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• 제10권1호
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• pp.34-38
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• 2007

Rail network authority have to do the safety ensuring activities including the maintenance of railway facilities, integrated performance verification between the facilities and related lolling stock and safety inspections, etc. When constructing the new lines or upgrading the conventional lines, full system commissioning should be done before the revenue service with railway operator. To develop the optimal full system commissioning model, the status of domestic and foreign railway facilities and railway accidents are analysed and the problems of the safety management are derived. As one of countermeasures for the problems, the procedures and criteria for the full system commissioning are developed.

• 아태비즈니스연구
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• 제10권4호
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• Asia pacific journal of information systems
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• 제30권2호
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• pp.252-283
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• 2020

Online retail is a growing opportunity for retailers and consumers. Cross-buying provides companies with an opportunity to increase their revenue contributions from existing consumers. In many fields, especially in the service sector, cross-selling is an easier strategy to use relative to increasing revenue rather than acquiring new consumers. Website personalization has been a powerful indispensable tool for web-based companies and end users. Using the Mehrabian and Russell's Stimulus-Organism-Response framework, we experimentally examined how an online retailing merchant's environmental stimuli (S) arouses internal affective and cognitive states (O), that affect consumers' approach-avoidance behavior (R) in cross-buying and shopping cart abandonment in online transactions.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2007년도 추계학술대회 논문집
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• pp.1864-1870
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• 2007

The inspection periods for the metro EMU maintenances vary variously according to the countries and railway operators. And the inspection systems vary according to the safety, economical, technical aspects, and also the social environments like passengers and maintenance qualities, etc. Also, in economic point of view, maintenance requires the man power, facilities, equipments, purchasing of parts and the loss of not being in revenue service during the maintenance period. Recently, there is a tendency that the inspection periods are extended gradually owing to the increased reliabilities of the equipments and parts of EMUs. Even if it is the EMUs that are already be in service, once the inspection method is innovated, the inspection time can be reduced. The inspection management innovation scheme includes such methods as the complete module to module replacement when trouble shooting a faulty parts before putting the EMU back to revenue service, the replacements of parts in complete set unit for the heavy maintenance, the establishments of exchange periods for the wasting parts, modernization of inspection equipments, introduction of RAMS for the reliability improvement and computerization of EMU maintenance management, etc. I think it is possible to optimize the inspection scopes and periods per parts and equipments by the introduction of RAMS.

• 보건의료산업학회지
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• 제5권1호
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• pp.77-85
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• 2011

The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.

• 한국병원경영학회지
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• 제15권4호
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• pp.1-26
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• 2010

We achieved both industrialization and democratization during the shortest period in the world. We also achieved good performance in national health insurance: universal coverage, solidarity in financing, equitable access of health care. However, national health insurance system has faced the problem of sustainability: various expenditure and financing problems. The problem of sustainablity has two facets of economic sustainability and fiscal sustainability. Economic sustainability refers to growth in health spending as a proportion of gross domestic product(GDP). Rapid increasing rate of health spending exceeds the growth rate of domestic product. Growth in health spending is more likely to threaten other areas of economic activity. Concern on fiscal sustainability relates to revenue and expenditure on health care. Health care financing face demographic and technical obstacles. Democratic obstacle is aging problem. Technical obstacle is collection of contribution. Expenditure of health care has various problems in benefit structure and efficiency of health care system. In this article, I suggest several policy reforms to enhance sustainability: generating additional revenue from value added tax, changing method of levying contribution, increasing efficiency of health care system by introducing the competition principle. restructuring of benefit scheme of health insurance. contracting with health care institutions to provide health care services.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2002년도 추계학술대회
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• pp.295-304
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• 2002

예를 들어, 옥션에서 실시하고 있는 경매 서비스가 타 쇼핑몰과 비교할 때 우위성을 토대로 사업을 강화시키고 발전시켜 나갈 경우에 국내 인터넷 비즈니스에서 가장 강력한 모델이 될 수 있을 것으로 기대되고 있다. 현재까지 옥션은 인터넷 경매시장에서 확고 부동한 선두자의 자리를 취하고 있으며 수수료 수입이 거래 규모와 비례하는 관계를 보이고 있다. 또한 향후경매 인구확대 및 시장규모 증대시 옥션의 수익 증가가 추가적으로 이루어질 전망이다. 이와 같은 인터넷 상거래와 네트워킹 마케팅이 결합될 경우 유통 및 소비혁명을 이루어갈 것으로 예상된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.