• 한국항만학회지
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• 제13권2호
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• pp.279-288
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• 1999

This paper is concerned with developing a standard costing model based on the case study of PECT and GCT in order to improve operation efficiency and design business strategy. In doing so the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for thier profitability.

• 한국실천공학교육학회논문지
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• 제2권1호
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• pp.106-114
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• 2010

직업능력개발기관은 기관의 성격, 교육훈련과정 및 교육훈련방법 등이 다양해서 그 동안 효율적인 원가관리모형을 사용한 원가계산을 수행하지 못하였다. 본 논문은 이러한 필요성을 해소하기 위하여 새로운 원가관리기법인 개별원가계산, 활동원가계산 및 표준원가계산을 사용하여 직업능력개발기관의 통합된 원가관리모형을 구성하고, 이를 적용가능모형과 이상적인 모형의 두 단계로 구분하여 단계적으로 확장할 수 있도록 하였다. 통합모형에는 원가 계산방법뿐만 아니라 원가항목과 간접원가 배부기준 그리고 공헌이익에 의한 원가분석방법이 포함되어 있어서, 직업능력개발기관이 현장에서 원가정보를 쉽게 산출하고 분석할 수 있도록 구성하였다. 제시된 원가관리 통합모형이 성과관리와 연계되어 있지 않다는 한계점이 있지만, 현재 보유하고 있는 자료를 조금 더 세분화하고 일관되게 모형을 적용하면 보다 분석가치가 있는 원가정보를 산출할 수 있을 것으로 사료된다. 또한 향후 표준원가를 활용한 원가계산방법으로 발전해 나감으로써 성과평가와 연계되는 고리를 마련할 수 있을 것이다.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 1999년도 추계학술대회논문집
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• pp.19-33
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• 1999

This paper is concerned with developing a standard costing model based on the case study of PECT and GCT and analysing their profitability in order to improve operation efficiency and design business strategy. In doing so, the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for their profitability. This paper also deals with break-even analysis of container terminal operating companies on the basis of the model and forecast of their profitability. On the top of that, it tries to look into the arguments and to suggest proposals for improving their profitability.

• 한국기술혁신학회:학술대회논문집
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• 한국기술혁신학회 2004년도 춘계학술대회
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• pp.25-36
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• 2004

The key objective of this paper is to suggest a pilot model for mobile network interconnection charge calculation by bottom-up long-run incremental costing methodology. Interconnection issues have lately attracted considerable attention by network operators and regulators. However there is no standard by all the network operators' agreement. The costing method is an acute problem because the interconnection charge is directly related to the network operators' revenue. Thus Korea has planned to launch the new interconnection policy based on the current traffic distribution and then we simulate the model in a sample area with virtual data. The results propose objective and reasonable guideline for the mobile network element cost calculation. It can be helpful for calculating price floor or bottom-up long run incremental interconnection charge by regulator.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2008년도 추계학술대회 논문집
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• pp.567-573
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• 2008

Life cycle costing is one of the most effective approaches for the cost analysis of long-term life products, like as railroad vehicle. Life cycle costing includes the cost of concept design, development, manufacture, operating, maintenance and disposal. Especially, life cycle costing in the railroad industry has been focused on the maintenance cost. In this paper, we investigated the standard, guide and maintenance information of railroad vehicle. For this purpose, we suggested the cost model of railroad vehicle maintenance information. We also performed maintenance cost analysis on the some sub-system of railroad vehicle for the case study.

• 대한간호학회지
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• 제38권1호
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• pp.161-171
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• 2008

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method: Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result: Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at \119,913,334.5. The cost volume of the allocated medical department was \91,588,200.3, and the ward consumed cost was \28,325,134.2. The revenue of the surgical nursing ward was \33,269,925.0. The expense of a surgical nursing ward was \28,325,134.2. Therefore, the net income of a surgical nursing ward was \4,944,790.8. Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2008년도 추계학술대회 및 정기총회
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• pp.460-463
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• 2008

This study tries to apply standard cost accounting model to evaluate the cost of workflow instances. Previous studies mainly focus on matching workflow activities into the elements of Activity based costing in order to assign cost drivers, but rarely examine how to evaluate their instance cost. In this study, we estimate unrealized standard cost from workflow model, and realized cost from accomplished instances. On running, workflow engine cumulates cost of finished activities and it enables to monitor the difference between the target cost and the actual cost dynamically at each step of workflow processes. We implemented a prototype which shows that the proposed work can evaluate effectively the cost of various workflow patterns.

• 품질경영학회지
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• 제49권4호
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• pp.467-482
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• 2021

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 산업경영시스템학회지
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• 제34권3호
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• pp.71-78
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• 2011

This parer proposes application of quality costing system in quality improvement area. Cost of quality in quality improvement area provides a valuable of both providing the need for improvement and giving a starting point for project. WQCMS(Web-based Q-Cost Management System) have ability to collect and analyze quality data generated from various different departments in the inside or outside of the enterprise without any limitations, if end-users are able to access wide area network. It provides the capability to integrate quality information from database and to generate various easy analysis reports to management's needs using built-in analysis tool modules with real-time. Web-based quality cost management system to measure the performance of quality improvement activities in the business firms. This paper proposes standard model for quality cost process in quality improvement area.