• Journal of the Korea Safety Management & Science
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• v.13 no.1
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• pp.121-126
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• 2011

The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

• Health Policy and Management
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• v.3 no.1
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• pp.25-52
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• 1993

Variation in the utilization of medical services is a very important issue in cost containment and quality assurance of health care. Practice variation directly affects health care expenditure especially in fee-for-service system, which is the payment system of health insurance in Korea. In addition to cost issue it is generally accepted that variations in medical practice and the cost of inpatient care suggest the possibility of inappropriate quality of care. This study is to closely examine the patterne and degrees of variation in cost structure of inpatient care among types of hospital and individual hospitals in some tracer diseases, and also to inquire into the service items which contribute much to the variation of total medical care cost. Foru common diseases, i.e. Cesarean Section, appendectomy, cataract extraction and pediatric pneumonia, were selected as tracer diseases. In most tracer diseases there were statistically significant differences in total medical care cost among hospitals in same type of hospital as well as among types of hospital(p<0.01). When total medical care cost were subdivided into the types of service, cost of medication and diagnostic examination varied the most prominenly. When the cost of medication were subdivided again, cost of parenteral antibiotics showed the most prominent variation. Of total medical care cost, medication was most contributory to the variation of total medical care cost(58.1~82.3%), and cost of antibiotics was most contributory to the variation of medication cost(63.9~92.2%). The results of study implicated that reducing the variation of medication may plays a significant role in containing the cost of inpatient care. In order to sort out the factors affecting practice variations including drug prescription pattes further researches are required.

• Health Policy and Management
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• v.10 no.4
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.35 no.2
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• pp.407-415
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• 2015

The railway route and alignment planning have been executed with a limited number of alternatives based on the site pre-survey and the topographic map. This study developed an intelligent railway alignment planning program (ei-Rail) which can derive all the considerable design alternatives and provide the data for the alternative evaluation such as constructions cost, operation cost, and etc. According to the comparisons with prevailing planned railway projects, the time and cost for planning can be reduced as well as the construction costs. This program may contribute to the development of railway industry by reducing the time and cost for planning as well as the total project cost.

• Korean Journal of Clinical Pharmacy
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• v.28 no.2
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• pp.131-137
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• 2018

Background: In South Korea, 22.3% of women ${\geq}50years$ of age and 37% of women ${\geq}70years$ of age visit the doctor to obtain treatment for osteoporosis. According to the analysis of the National Health Insurance Services claim data between 2008 and 2012, the number and incidence of hip and vertebral fractures increased during the same period. Denosumab, a newly marketed medicine in Korea, is the first RANK inhibitor. Methods: A cost-utility analysis was conducted from a societal perspective to prove the superiority of denosumab to alendronate. A Markov cohort model was used to investigate the cost-effectiveness of denosumab. A 6-month cycle length was used in the model, and all patients were individually followed up through the model, from their age at treatment initiation to their time of death or until 100 years of age. The model consisted of eight health states: well; hip fracture; vertebral fracture; wrist fracture; other osteoporotic fracture; post-hip fracture; post-vertebral fracture; and dead. All patients began in the well-health state. In this model, 5% discounted rate, two-year maximum offset time, and persistence were adopted. Results: The total lifetime costs for alendronate and denosumab were USD 5,587 and USD 6,534, respectively. The incremental cost-effectiveness ratio (ICER) for denosumab versus alendronate was USD 20,600/QALY. Given the ICER threshold in Korea, the results indicated that denosumab was remarkably superior to alendronate. Conclusion: Denosumab is a cost-effective alternative to the oral anti-osteoporotic treatment, alendronate, in South Korea.

• Corrosion Science and Technology
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• v.10 no.2
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• pp.52-59
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• 2011

Corrosion of metallic materials occurs by the reaction with corrosive environment such as atmosphere, marine, soil, urban, high temperature etc. In general, reduction of thickness and cracking and degradation are resulted from corrosion. Corrosion in all industrial facilities and infrastructure causes large economic losses as well as a large number of accidents. Economic loss by corrosion has been reported to be nearly 1-6% of GNP or GDP. In order to reduce corrosion damage of industrial facilities, corrosion map as well as a systematic investigation of the loss of corrosion in each industrial sector is needed. The Corrosion Science Society of Korea in collaboration with 15 universities and institutes has started to survey on the cost of corrosion and corrosion map of Korea since 2005. This work presents the results of the survey on cost of corrosion by Uhlig, Hoar, and input-output methods, and the evaluation of atmospheric corrosion rate of carbon steel, weathering steel, galvanized steel, copper, and aluminum in Korea. The total corrosion cost was estimated in terms of the percentage of the GDP of industry sectors and the total GDP of Korea. According to the result of Input/output method, corrosion cost of Korea was calculated as 2.9% to GDP (2005). Time of wetness was shown to be categories 3 to 4 in all exposure areas. A definite seasonal difference was observed in Korea. In summer and fall, time of wetness was higher than in other seasons. Because of short exposure period (12 months), significant corrosion trends depending upon materials and exposure corrosion environments were not revealed even though increased mass loss and decreased corrosion rate by exposure time.

• Journal of the Korean Institute of Gas
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• v.20 no.1
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• pp.7-12
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• 2016

Natural gas liquefaction process is essential to transport natural gas for long distances. Lots of compressors in this process are needed and the energy for these compressors can be supplied by drivers. Total driver cost can be changed by selecting various drivers. This study focused on the minimization of the driver cost to provide the energy to the compressors. Moreover, scenarios, extracting velocity is changed during whole operating period, are set with considering gas well capacity. The mathematical model was established by considering trade off relationship between the capital cost and the operating cost of the turbines. The model also considers the life time of the driver equipments. As the result, the driver cost of the optimized case was reduced by 6.4% than the base case.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.7 no.1
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• pp.35-44
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• 2017

In this paper, we attempt to investigate the moderating effect of brand power on the effect of in-flight service quality on customer satisfaction and recommendation in the aviation industry. The results were as follows. First, in the case of high brand power FSC(full service carriers), the cost-to-benefit ratio as well as all other flight service properties influence to customer satisfaction. However, in the case of low brand power FSC, the cost-to-benefit ratio showed a greater impact of customer satisfaction compared to other in-flight services. Second, as in the case of customer satisfaction, while the cost-to-benefit ratio more influence to customer recommendation than other in-flight services in low brand power FSC, the cost-to-benefit ratio as well as all other flight service properties influence to customer recommendation together in high brand power FSC. Therefore, low brand power FSC required tit-for-tat strategy against to LCC(low cost carriers) by pursuing disruptive innovation for price. And high brand power FSC required sustaining innovation strategy through improving flight services.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2007.11a
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• pp.482-487
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• 2007

As the importance of logistics is increasing, Enterprises design the supply chain(SC) network to minimize the total costs considering inventory holding cost, transportation cost and apply the efficient strategies of supply chain based on SC network Calculating the logistics costs without reflecting the logistics components like the packaging cost, transportation related cost, storage cost, loading & unloading cost, and distribution costs, the companies should have many limitation to calculate the logistics cost of real enterprise and install the SC network reducing them. Therefore, this research is aimed at establishing SC strategies which can be an efficient alternative for a decision making on supply chain, based on existing reference and current logistics networks of 'L' company in Korea and analyzing interaction effects between strategies and influence on logistics cost by these strategies. As the method of analysis, we analyze the interaction effects between strategies as well as install the optimal SC network reflecting concrete logistics components from the viewpoint of total logistics costs. we expect that analysis method of this paper would be applied various industries and used the efficient tools for the decision mating by planing and execution of the logistics budget from enterprises.

• Korean Management Science Review
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• v.25 no.2
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• pp.89-109
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• 2008

As the importance of logistics is increasing, Enterprises try to design the supply chain(SC) network to minimize the total costs considering inventory holding cost, transportation cost and apply the efficient strategies of supply chain based on SC network. Despite of this efforts, Calculating the logistics costs without reflecting the real components of logistics like the packaging cost, transportation related cost, storage cost, loading & unloading cost, and distribution costs, the companies has many limitation to calculate the logistics cost of real enterprise. For overcoming such problem, this paper is aimed at establishing SC strategies which can be an efficient alternative for a decision making on supply chain, based on existing reference and current logistics networks of 'L' company in Korea. Also, we analyze the interaction effects between strategies as well as install the optimal SC network reflecting concrete logistics components from the viewpoint of total logistics costs using the simulation and statistic methods. we expect that analysis results of this paper would be applied various industries and be utilized to the efficient tools for the decision making by planing and execution of the logistics budget from enterprises.