• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.11
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• pp.394-401
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• 2019

This study examined the effects of restricted feeding on the growth performance, carcass characteristics, and economic efficiency of finishing pigs for 27 days. A total of 24 finishing pigs (Landrace×Yorkshire×Duroc, average initial body weight of 81.52±1.11 kg) were allotted randomly to two treatments with 12 replicates (one pig per replicate). The experimental treatments were ad libitum feeding (AF), and restricted feeding (RF) with a 10% increase in offered feed than the day before if required. The results showed that the average daily feed intake (ADFI; p<0.001) of the pigs were improved in the RF treatment, but there were no changes in the average daily gain and weight gain to feed intake ratio (G:F). There were no significant differences in carcass weight and backfat thickness. In addition, the total pork price per pig was not affected by RF. Although total feed intake (TFI) and total feed intake cost (TFC) were significantly lower in the RF pigs (p<0.001), the feed cost per 1 kg weight gain (FCG) was similar regardless of the treatments. In conclusion, the RF method may decrease the feed cost due to a lower TFI and TFC.

• Journal of Korean Society of Disaster and Security
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• v.5 no.1
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• pp.1-6
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• 2012

This study analyzed the direct costs of fall accidents, which have the highest accident rate, for domestic construction industry workers. Firstly, the average insurance payment per person due to fall accidents in the construction industry is around 19 million won (18,971,000 won). Given that the average number of workers suffering fall accidents over ten years is 5,863, the total cost of losses from fall accidents is about 1.1 trillion won (111,360,000,000 won). Secondly, a cost-based economic feasibility analysis was done to develop nonstructural preventive measures for fall accidents. Since there was no data expressing the costs and effects of preventive measures in terms of monetary value, the economic feasibility analysis was attempted with a focus on how much the newly introduced preventive measures can reduce the accident loss costs due to fall accidents. Thirdly, if the accident loss size is grasped and the preventive measures for the causes of fall accidents are developed and strictly implemented, the insurance fee that can reduce the accident loss costs can be determined. Further study is needed to estimate the benefit of the accident loss cost reduction seen from the cost-based approach method.

• Korean Journal of Community Nutrition
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• v.11 no.5
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• pp.642-649
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• 2006

The purposes of this study were to investigate methods of applying activity-based cost to menu engineering and to examine the feasibility. A total of 6 menu items of XYZ restaurant in Seoul were selected and the ledger of September 2005 was used for menu analysis. The menu mix percent of beef sirloin steak (61.95%) and beef tenderloin steak (17.13%) were labeled as high, whereas BBQ pork ribs (4.94%), salmon fillet (2.66%), seafood platter (5.77%), and teriyaki chicken (7.56%) showed low menu mix percent. In addition, the contribution margin for BBQ pork ribs (29,000 won), salmon fillet (25,810 won), seafood platter (22,400 won), and teriyaki chicken (22,000 won) were higher than the average contribution margin (21,957 won), and those for beef sirloin steak (21,200 won) and beef tenderloin steak (21,900 won) were lower than average. When popularity and contribution margin were applied in menu engineering, BBQ pork ribs, salmon fillet, seafood platter and teriyaki chicken were classified as puzzles and beef tenderloin steak and beef sirloin steak as plowhorses. Menu engineering using popularity and operating profit, which was calculated from activity-based cost, also gave the same results, whereas the additional label for activity cost placed BBQ pork ribs and salmon fillet in the brain teaser category. Ranking analysis on variables estimating menu profitability using Spear-man's ${\rho}$ revealed that there were no significant correlation between variables, which means the estimation of menu item profitability could differ by methods of analysis. With these results, it was concluded that activity-based cost would help to establish more detailed marketing strategy for a restaurant.

• Archives of Craniofacial Surgery
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• v.23 no.4
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• pp.163-170
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• 2022

Background: Personal mobility devices (PMDs) have become an increasingly popular transport modality globally. With increasing social interest in and demand for PMDs, the number of individuals visiting emergency departments with PMD-related injuries has also increased annually. This study aimed to evaluate injury patterns and treatment costs for patients treated in the department of plastic surgery in a trauma center. Methods: In this retrospective study, data concerning patients with PMD-related injuries from January 2017 to December 2021 were reviewed. The data retrieved included age, sex, alcohol consumption, helmet use, the type of impact, onset of injury, place of first visit, type of injury, admission status, operation status, and treatment cost. Multiple linear regression analysis was performed to determine the effects of various factors on cost. Results: Data were collected from 93 patients. Until 2019, the annual number of PMD-related accidents was less than 10; however, this number increased sharply in 2020. The average cost of hospitalization was USD 7,698 whereas the average cost of non-hospitalization was USD 631. Only fractures had a significant association with total cost in linear regression analysis (p< 0.001). Conclusion: The prevalence of PMD use and related injuries requiring plastic surgery during the study period showed significant health and financial costs both to the patients involved and to society. This cost could be reduced through stricter regulations concerning PMD use, advocating the use of protective gear, and promoting greater awareness of safety measures and of the consequences of PMD-related accidents.

• Health Policy and Management
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• v.22 no.1
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• pp.29-48
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• 2012

The purpose of this study is to analyze medical expenses by decedents in their last year of life and compare them with those by survivors during the year 2008. This study is conducted firstly in Korea, except some studies focusing on medical cost of decedents from specific diseases. To study this, national health insurance(NHI) claims data was used with medicaid claims data. The study group(decedents) was selected from the insurance entitlement file who were dropped out from January to December of 2008. The control group(survivors) was selected from the entitlement file by stratified sampling with keeping age-sex composition of the study group. The medical expenses of decedents during one year before death were measured and compared with those of survivors by sex and age. And the medical expenses were analyzed by causes of death, and also the expenses were examined by each item of medical services. On average, the medical expense amounted to 11 million Korean Won per decedent during their last year of life in 2008. The medical expense per decedent was 9.3 higher than that of survivor. The death-related expense of under the age 35 was about 16 million Won, compared with 4 million Won in the case of over the age 95, in average. The death-related expense is higher in younger ages. This means that more medical resources are put in to save life in younger ages. Total death-related expenditure took 8.3 percent in total NHI expenditures. Of the death-related medical expenses, the largest one was injection-related cost which shares twenty five percent, and the second largest one was hospitalization charges, and then the third one was surgery cost. The results of this study suggested that we should pay attention to the medical expenses in the last of year of life when we study health care expenditure in Korea. In addition, we have to deliberate health care policy to cope with medical expenditures before death in more efficient way.

• Journal of Preventive Medicine and Public Health
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• v.22 no.2 s.26
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• pp.223-235
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• 1989

To grasp the idea about how drugs are used under Medical Insurance Scheme, the amount and share of drug cost in the total medical fee have been reviewed and analyzed for different types of patients (in-patient out-patient), medical institutions and frequently seen diseases and following findings were revealed. In 1986, drug cost took 32.78% of total medical fee for in-patients and 32.98% for out-patients averaged over 30% share as a whole. When drug cost per case in 1980 be indexed to 100, it has shown steady growth to become 200 for in-patients and about 150 for out-patients in 1986. The contribution of drug cost to the total medical fee is, regardless of patient type-in-patients and out-patients, the highest in University hospitals and followed by General hospitals, Hospitals and Clinics in decending order That for the most frequent 10 diseases came out the highest,79 a with the essential benign hypertension of out-patients in the General hospitals, 61% for the gastric ulcer of out-patients in Hospitals and 33% for the female genital diseases of out-patients in Clinics. The drug cost of oral formula was contributed the most, 7.93% by cardiovascular agents followed by hepatic detoxicants(5.47%) and out-patients(4.93%), and that of injectable formula was contributed the most by antibiotics(24.17%), followed by protein amino-acid preparations(6.19%). The order of drug usage by specialty for the in-patients was the highest with internal medicine followed by general surgery and E.N.T, and that for the out-parients was in the order of Internal medicine, neuropsychology and Ob/Gy. This study revealed that the drug dependency was characteristically different to specialty. In view of the fact that drug cost on average exceeds over 30% of total medical fee, proper drug administration appears to be vitally important for the stabilization of the financial standing of the Medical Insurance Scheme. As a consequence, drug usage guidelines including antibiotics usage shall be established first of all and the voluntary participation for the regulation of drug usage and propagation of the guidelines to medical institutions are strongly coerced.

• Journal of Korean Society for Quality Management
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• v.20 no.2
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• pp.33-43
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• 1992

Items are assumed to fail by degradation. An appropriate stochastic model of such item is a cumulative process in which an item can fail only when the total amount of wear exceeds a prespecified failure level. This paper presents replacement policy in which an item is replaced at a certain level of wear before failure or at failure, whichever occurs first. Yet, when measuring the item wear level is very expensive, destructive or time-consuming, it may be economical to use substitutive characteristics that are correlated with the item wear level and relatively inexpensive to measure. The item's wear level could usually be estimated by monitoring such substitutive characteristics only except for a breakdown, which may be observed immediately at its occurrence. The purpose of this paper is to find an optimal periodic replacement policy based on such substitutive characteristics that balance the cost of replacement with the cost of failure and result in a minimum total long-run average cost per unit time. The optimal level of substitutive characteristics to replace the item is obtained. Numerical example illustrate how the model can be used to determine the optimal replacement policy.

• International conference on construction engineering and project management
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• 2013.01a
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• pp.219-225
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• 2013

State transportation agencies utilize fleets of heavy equipment to construct and maintain roadways. Equipment cost models can be developed to forecast economic life, which is the point at which the average unit cost to date reaches a minimum. A calculated economic life and cost models can be used to quantify the impacts of management strategies applied to a fleet. The purpose of this research was to develop an accurate method of quantifying the results of management strategies applied to a fleet of heavy construction equipment. The strategies evaluated are related to the annual usage of the fleet and the size of the fleet. More specifically the methodology is used to adjust the economic model to consider a limit to the annual decline in machine usage and a reduction in the number of machines in the fleet. When limiting annual machine usage, a specified rate is applied to the usage of the fleet, while total usage is held constant. This causes aging at a modified rate. A reduction in fleet size also causes a change to the usage of a fleet as the fleet must use fewer machines to produce the same total usage.

• Korea Journal of Hospital Management
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• v.18 no.2
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• pp.81-103
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• 2013

This study is to research cost accounting practice and to analyze propriety of patients' medical payment in artificiality kidney center. The researched cost datum of the year 2012 are as follows. - Hemodialysis medical treatment was reimbursed as much as 158,001 won in case of health insured patients, but payed-off as much as 135,810 won. - The average figure of the total hospitals and clinic center is 1,603,303 won, and one time cost of hemodialysis treatment is 154,487 won. Optimal treatment pay are suggested as follows. First, Regardless of the notified classification from MOHW(Ministry of Health and Welfare), 136,000 won of fixed price payment classification needs to be reclassified by patients, severity and tobe rearranged by fixed price payment system of hospitals. Second, Fixed payment code notified by the Ministry of Health and Welfare is recommended to be simplifies and to reflect according to contents of the medical treatment rendered to patients. Third, Establishment of artificial kidney center has to be risk managed because of its huge investment. Fourth, Cost analysis model has to be maintained as basis together with appropriate application of conversion index model mixed with SGR model.

• Journal of Bio-Environment Control
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• v.3 no.2
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• pp.136-144
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• 1994

A long- time aeration method was developed for purification of animal wastewater. Under repeated aereations of 4 hours on and 4 hours off, the higher removal rates were obtained which were in average of 99%, 96%, 92% and 50% for BOD, SS, total nitrogen and phosporous, respectively. In detail, the measured BOD concentrations of the influent and effluent were 2,700ppm and 40ppm while the SS concentrations in the primary chamber and of the effluent were about 3,000 and 110 ppm, respectively. Zeolite and activated carbon, applied for removing the nitrogen and phosphorous, showed a good absorption, especially zeolite for NH$_4$-N and activated carbon for NO$_3$-N and PO$_4$-P. The treatment cost per head by this method amounts to 1,923 won and it comes to 1.6% in the whole production cost. Therefore, this method is economically available with the half cost of the conventional activated sludge process.