• 제목/요약/키워드: Total Average Cost

검색결과 596건 처리시간 0.03초

한의과대학 부속 한방병원의 재무비율 분석 -본원과 분원의 비교를 중심으로- (Financial Ratio Analysis of Oriental Medicine Hospital affiliated with Universities)

  • 이우천
    • 대한예방한의학회지
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    • 제18권1호
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    • pp.43-52
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    • 2014
  • This study was conducted to analyze if there is a difference between the head hospital and branch hospital by comparing the profitability and operating expenses to patient revenue of oriental medicine hospitals affiliated with universities in order to find whether opening branch hospitals is an appropriate method to increase profitability. Profit indices used for the comparison of head hospital and branch hospital include ratio of operating profit on medical revenue, net-income on medical revenue, net profit to total assets, and operating profit to total assets; and cost indices included ratio of labor costs, material costs and administrative costs. In comparison of profit indices of head hospitals and branch hospitals, head hospitals displayed negative(-) in all four profit index averages while branch hospitals displayed positive(+), showing that branch hospitals have higher profitability. In particular, in the case of head hospitals, ratio of net profit to total assets was -13.6%, while that of branch hospitals was 12.9%, which was higher than 3.1%, the average of Korean oriental medicine hospitals in 2011. As a result of difference analysis between groups of head hospitals and branch hospitals, profit indices of ratio of operating profit on medical revenue, net-income on medical revenue, and ratio of net profit to total assets were found to vary by hospitals, but there was no statistically significant difference between head hospitals and branch hospitals(p<0.1). Only the ratio of operating profit to total assets of head hospitals and branch hospitals indicated significant difference between the two groups, showing that ratio of operating profit to total assets of branch hospitals is larger than that of head hospitals. Meanwhile, the cost indices of ratio of labor costs, material costs and administrative costs in the difference test results did not show significant difference between the head hospital and branch hospital(p<0.1). Thus, it cannot be said that a certain oriental medicine hospital's profitability is high or low depending on whether it is head hospital or a branch as profitability varies depending on the management environment of the hospital. Therefore, oriental medicine hospitals affiliated with universities would need to make efforts to increase their profitability as an individual hospital rather than focusing on whether they are head hospital or a branch.

확률적 비용변경 접근법을 이용한 한국과 일본 철도산업의 효율성과 생산성 분석 (The Analysis of Efficiency and Productivity in the Korean and Japanese Railways: A Stochastic Cost Frontier Approach)

  • 박진경;김성수
    • 대한교통학회지
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    • 제25권6호
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    • pp.141-157
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    • 2007
  • 본 연구는 한국과 일본의 철도업체를 노동, 동력, 차량 및 유지보수의 세 가지 생산요소를 투입하여 신칸센 인키로, 일반여객 인키로, 화물톤키로의 세 가지 산출물을 생산하는 기업형태로 상정하여 확률적 변경 접근법을 이용한 일반초월대수 함수형태의 가변비용함수모형을 설정하였다. 이 모형의 독립변수로는 준고정요소인 기반시설의 총 가치와 네트워크효과를 나타내는 궤도연장, 타 업체와의 비용구조 차이를 반영하는 더미변수, 그리고 생산성을 분석하기 위한 시간추세변수가 함께 포함된다. 가변비용함수모형은 철도청에 대한 27개 연도별 자료($1977{\sim}2003$), 일본국철(JNR, Japan National Railways)에 대한 8개 연도별 자료($1977{\sim}1984$), 그리고 7개 일본철도주식회사(JR's, Japan Railways)에 대한 17개 연도별 자료($1987{\sim}2003$)를 결합한 총 154개의 불균형통합자료를 이용해 반복결합일반화최소자승법으로 추정하였다. 확률적 변경 접근법을 이용한 비용 효율성 추정 결과 한국과 일본의 철도업체는 표본평균에서 비용 비효율성이 2.57%로 나타났으며, 비용 효율성은 평균적으로 JR서일본이 가장 높고 JNR과 JR구주가 가장 낮은 것으로 분석되었다. KNR의 경우 $1977{\sim}2003$년까지 평균적인 비용 비효율성은 1.80%이고, 특히 $1996{\sim}2000$년에 비용 비효율성이 4.16%로 가장 컸던 것으로 나타났다. 반면 일본의 경우 민영화 이후 비용 비효율성이 전반적으로 상당히 개선된 것으로 나타났다. 한편 비용 효율성 변화, 기술변화, 규모 효율성 변화 및 배분적 효율성 변화에 기인하는 생산성 변화율을 추정한 결과 전반적으로 정부부처형 공기업인 KNR과 공사체제인 JNR의 생산성은 감소한 반면, 민영업체인 JR's의 생산성은 JR동해를 제외하고 증가한 것으로 나타났다.

중환자실에서의 K-DRG 분류와 개두술환자군의 간호시간과 간호원가연구 (A Study on the Classification of ICU Patients by K-DRG and the Nursing Care Hours and Costs of Craniotomy Patients)

  • 조정숙
    • 간호행정학회지
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    • 제4권1호
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    • pp.229-246
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    • 1998
  • This dissertation classifies sample patients by a measure of K-DRG to identify the most frequent group. and investigates the differences in the dependency of nursing by patient classification system in the SICU of Seoul National University Hospital in Korea. It also calculates the mean nursing care hours and costs per craniotomy patient, who is shown to be the most frequent patient group. The results of the research can be used as basic data for the development of relevant nursing cost system in the future. The results of the research are as follows: 1. Using data from 97 sample patients, as many as 26 groups are identified when the patients are classified by K-DRG. KDRG-001 (craniotomy) is found to be the most frequent group(43.30%). 2. The result from patient classification system grouping in craniotomy patients shows homogeneity in terms of dependency of nursing with 35 patients in the 4th group, 145 patients(74.36%) are in the 5th group. and 15 patients are in the 6th group among the total 195 sample patients. 3. The direct nursing care hours for the 4th, 5th, and 6th patient classification system groups are found to be 381 minuites. 483 minuites, and 519 minuites, respectively, which shows that the nursing care hours increases as the dependency of nursing is intensified. The indirect nursing care hours are found to be 454 minuites(7.57 hours). The total mean nursing care hours, which is the sum of the direct nursing care hours(467 min.: 7.78 hours) and the indirect nursing care hours (454 min.: 7.57 hours), is 921 minuites(15.35 hours) per patient a day. 4. The nursing care cost is calculated to be 123,297 won per patient a day. Considering the average duration in the ICU, we can find the total nursing care cost is 610,318 won.

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경기도 초등학교 급식의 단독과 공동조리 시스템 비용/효과분석 (Cost-Effectiveness Analysis of School Foodservice Systems in Kyonggi-do)

  • 양일선
    • Journal of Nutrition and Health
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    • 제30권10호
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    • pp.1229-1243
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    • 1997
  • The purpose of this study were to :(a) investigate meal costs, plate waste costs, and advantages/disadvantages of conventional /commissary foodservices and (b) compare the effectiveness of commissary foodservice systems with that of conventional systems. Questionnaires were developed and mailed to 136 schools in Kyonggi-do. A total of 106 questionnaires were usable, resulting in a 77.9% response rate. Teacher's teaching of good food habits and students satisfaction with school foodservices were surveyed in three schools from each system. Moreover, plate waste was measured to express cost and benefit in currency. Data were analyzed using the SAS package for description analysis, t-test, $\chi$$^2$ test, ANOVA, and the Vilcoxon rank sum test. Approximately seventy percent of 294schools in Kyonggi-do were operating commissary systems and most of them were of the rural (reduced paid) type. The number of meals served varied significantly between types of foodservice. The results of this study indicated that average food , labor utility , and supply costs were saved in the commissary system and that the total meal cost/person for a day was 1218.7 won compared to 1452.4 won in the conventional system. Though total meal costs were saved in the commissary system, dietitians had difficulties cooperating with school foodservice committees and supporters associations, especially in satellites of the commissary system. In addition, dietitians and teachers in the commissary system did not carry out teaching activities on good food habits to students as often as in the conventional system. Other problems that dietitians recognized in the commissary system were difficulties in training employees and parents for portion control and serving relatively simple menus. Students, as customers of school foodservices, are very important for system evaluation . Students in the commissary system scored of food itself , cleanliness of tableware, waiting time, quantity of meal and food temperature significantly lower than students in the conventional system. Moreover , the rate of plate waste was 20.5% in the commissary system as compared to 3.3% in the conventional system. Cost-effectiveness (saving 233.7won/person/day) is the main benefit of the commissary system. However , because of lower satisfaction scores and a highest plate waste rate, 201.9won/ person were wasted in the commissary system. The results of this study suggest that increasing the number of meals served within a commissary system might maximize the efficiency of the system, but increasing the number of satellites is not recommended because it might be out of dietitians control in many aspects.

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국가 연구개발사업의 경제성분석 방법론 고찰 : 가치평가를 중심으로 (A Study on the Methodologies of Economic Analysis for National R&D Program)

  • 임명환
    • Journal of Information Technology Applications and Management
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    • 제21권4_spc호
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    • pp.345-359
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    • 2014
  • Technological, policy and economic factors are both important variables in maximizing the results of a national R&D program and key indicators in evaluating an R&D program's eligibility for financial support. Economic analysis, in particular, is used when selecting R&D programs, setting priorities, and estimating economic effects. This paper examines a series of methodological issues related to the economic analysis of national R&D programs within the framework of the current preliminary feasibility evaluation system, and proposes alternative approaches to each of the issues discussed. The issues include the definition of R&D valuation and establishment of valuation factors; estimation of sales attributable to R&D investment; assessment of the total economic value of R&D as intellectual assets; estimation of R&D benefits and assumption of related to sales; and the application of discount rates based on the weighted average cost of capital. Finally, this study presents directions for future research on analytical procedures and methods of improving the reliability of the results of economic analysis within the national technology planning system.

Economic Effects of Regulatory Reform in Korea

  • KIM, JUNGWOOK;CHAE, SU BOK
    • KDI Journal of Economic Policy
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    • 제39권4호
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    • pp.51-68
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    • 2017
  • This paper adapts the World Bank Regulatory Quality Index (RQI), which is produced annually to provide a better understanding of the effects of regulatory reforms, instead of the Production Market Regulation (PMR) indicators, which are published every five years. We find that 9.9 to 36.0 billion USD worth of regulatory cost could be reduced if the regulatory quality in Korea improves to the level of the OECD average considering that the total burden of regulation in Korea is estimated to range from 2.2 to 357.4 billion USD. The estimated reduction in the regulatory cost accounts for roughly 0.76 to 2.47% of Korea's GDP in 2013, underscoring the importance of regulatory reforms for the Korean economy. This paper introduces a new method with which to examine the distribution of regulatory costs across different industries and firm sizes. This alternative method is largely consistent with the conclusions reached by other studies, specifically that small firms typically bear a disproportionate regulatory burden.

Musa-Okumoto 대수 포아송 실행시간 모형에 근거한 비용-신뢰성 최적정책 (Cost-Reliability Optimal Policies Based on Musa-Okumoto Logarithmic Poisson Execution Time Model)

  • 김대경
    • 품질경영학회지
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    • 제26권3호
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    • pp.141-149
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    • 1998
  • It is of great practical interest to decide when to stop testing a software system in the development phase and transfer it to the user. This decision problemcalled an optimal software release one is discussed to specify the a, pp.opriate release time. In almost all studies, the software reliability models used are nonphomogenous Poisson process(NHPP) model with bounded mean value function. HNPP models with unbounded mean value function are more suitable in practice because of the possibility of introducing new faults when correcting or modifying the software. We discuss optimal software release policies which minimize a total average software cost under the constraint of satisfying a software reliability requirement. A numerical example illustrates the results.

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전문가 집단과 비전문가 집단의 고속철도 운임수용범위에 관한 실증분석

  • 권용장;구자권
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2004년도 추계학술대회 논문집
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    • pp.1566-1574
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    • 2004
  • This study tried to find out alternatives adjusting basic fare using customer survey. But it merely verified that train fare decision is made by government's role and market status. Also, it has a limitation deciding resonable fare of KTX that average cost and marginal cost calculation is impossible because Korean National Railroad does not follow 'Activity Based Costing'. It is rational fare decision that performing survey to railroad experts and general customers, and compare two results. Summarizing results of this study, 1. The hypothesis 'Experts' perceived fare level of KTX is higher than that of general customer. 'is carried. It suggests that following experts' opinion with general customer's is very rational method to decide fare level. 2. The hypothesis 'Experts expect lower level of fare discount rate than general customer.' is carried. 3. It is hard to decide priority among many kinds of discount for difference of two group's preference. However, following recent research project is maximized by discounting fare 30$\%$ on 40$\%$ of total passenger and expand number of discount kinds step by step are desirable.

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Customized Model of Cold Chain Logistics Considering Hypergeometric Distribution

  • 진성;추룬수크 아누다리;장준호
    • 한국산업정보학회논문지
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    • 제26권5호
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    • pp.37-54
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    • 2021
  • In this study, a customized model (CM) for the efficient operation of cold chain logistics considering the hypergeometric distribution is proposed. The CM focuses on the segmentation market of ready-to-eat foods and juices made from fresh materials. Companies should determine the amount of production by predicting consumer preferences and quantity to ensure high-efficiency production. The CM is represented as a mathematical formulation and implemented using the genetic algorithm (GA). Addition, the relative weights of CM are calculated. Further, the calculated weights are applied to the GA. In the numerical experiment, hypergeometric distribution is used to calculate the relative weights between the range of production quantities and the customized amount. Experiment results are the values of relative weights and the comparison results by average values of handling cost, total cost and CPU time. Finally, the significance of this study is summarized and a future research direction is remarked in conclusion.

국내 크롬 및 그 화합물의 노출실태 및 노출기준 개정 제안 (Proposals to Revise the Occupational Exposure Limits for Aluminum in Korea)

  • 김승원;피영규;백용준;정태진;한정희
    • 한국산업보건학회지
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    • 제34권2호
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    • pp.166-178
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    • 2024
  • Objectives: The 12 occupational exposure limits(OELs) for chromium and its compounds in Korea were set by applying the American Conference of Governmental Industrial Hygienists (ACGIH) Threshold Limit Values (TLVs). However, this is significantly different from the TLVs after the existing TLVs were integrated and withdrawn in 2018, so it is necessary to review the revision. Methods: Various documents related to chromium OELs were reviewed, including the ACGIH TLV Documentations for chromium and its compounds. A field survey was conducted targeting workplaces handling chromium and its compounds. Based on this, a revised OELs were proposed and a socio-economic evaluation was conducted. Results: The OELs for chromium compounds in Korea was first enacted in 2002, and in 2007, the OELs for chromium (hexavalent) compounds (insoluble) was lowered from 0.05 mg/m3 to 0.01 mg/m3. In 2008, the OELs for strontium chromate was newly established as 0.0005 mg/m3, and in 2018, the OELs for calcium chromate was newly established as 0.001 mg/m3. Total chromium and hexavalent chromium were measured for each of 6 samples at 2 welding sites, 4 plating sites, and 2 spray coating sites. When omparing the average of the results measured by ICP, a total chromium analysis method, and the analysis results by IC, a hexavalent chromium analysis method, only workplace 4 was the same, and total chromium was evaluated more, and total chromium was evaluated at 0.0004 to 0.0027 mg/m3. And hexavalent chromium was evaluated as non-detection ~ 0.0014 mg/m3. Amendment ①: The exposure standard for hexavalent chromium is not divided into water soluble, insoluble, chromium ore processing, and other hexavalent chromium compounds, and is integrated into 0.01 mg/m3, which is the level of chromium (hexavalent) compound (insoluble)., OELs for chromium (metal) and chromium (trivalent) compounds are integrated into chromium (trivalent) compounds, and the exposure level is maintained. Amendment ②: As in the amendment ①, the OELs are integrated, but the level is lowered to 0.005 mg/m3, which is the OELs of OSHA, and there is a grace period of 4 years. Amendment ③: As in the amendment ①, the OELs are integrated, but the level is lowered to 0.0002 mg/m3, which is the exposure standard of ACGIH, and there is a grace period of 5 years. Conclusions: Amendment ①: The change in the OELs is insignificant, so the cost required is small, and the benefit/cost ratio is greater than 1, so there is no problem in applying the amendment. Amendment ②: In all scenarios except chromium 6(insoluble), the benefit/cost ratio is greater than 1, so it is thought that there will be no major problem in applying the amendment. Amendment ③: Since the benefit/cost ratio is less than 1 in all scenarios, it is thought that the total social benefit that can be obtained when applying the amendment is not large.