• 한국경영정보학회:학술대회논문집
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• 한국경영정보학회 2007년도 International Conference
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• pp.807-813
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• 2007

Although firms are adopting strategic performance management systems (PMS) that provide information that allows the firms to identify the strategies offering the highest potential for achieving the firms' objectives, many firms still suffer from making the implementation of PMS a success. The purpose of this paper is to identify those factors that influence the successful implementation of performance management systems. This paper performs a comprehensive literature scrutiny on the implementation factors of PMS including the Balanced Scorecard, Performance Prism, Intellectual Capital Navigation, and Activity-based Costing, as well as traditional performance management systems. The findings of this research will provide useful insights into the anatomy of the success factors for implementing performance management systems and will help management to all the different sized organizations in the different sectors and industries. This paper also provides some future directions for research.

• 산업경영시스템학회지
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• 제19권38호
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• pp.147-157
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• 1996

전통적인 원가계산 시스템에서 원가의 정확성은 생산량의 증감에 다라 변동하는 제조간접비에 의존하게 되며, 원가 배부기준은 대부분 생산하고 있는 제품의 수량과 밀접하다. 그러나, FMS 혹은 CIM등의 고도로 발달한 제조환경에서의 제조간접비는 반드시 생산량에 비례하지 않는다. 즉, 제품원가 구조변화 및 생산의 복잡성과 다양성에 따른 기업환경 변화 등이 주원인이 될 수 있다. 따라서 본 연구에서는 ABC 원가계산 시스템과 LP Model에 의한 전통적인 원가계산 방식과는 다른 ABC 원가계산 시스템을 만들었으며, 원가 활동동인에 따라 생산성 및 생산성 향상, 최적투자 활동 등을 수행할 수 있는 FMS 생산시스템의 최적평가 Model을 구축하였다.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2000년도 봄 학술발표논문집 Vol.27 No.1 (B)
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• pp.717-719
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• 2000

본 논문에서는 기업 구성원들이 지식경영을 실천하는데 필수적인, 지식에 대한 가치평가 방법론을 제시한다. 평가기준은 정보공학과 활동기준 원가계산의 응용으로 얻었다. 정보공학적 측면에서는, 지적활동에 기업의 사명, 비전 경영목표 및 경영전략이 미치는 영향을 경영전략적 모형을 통하여, 그 활동의 전략적 가치를 평가한다. 또한 활동에 대한 재무적 가치측정은 투입된 자원과 활동에 소모되는 비용을 활동기준 원가계산을 응용하여 산출한다. 이를 통해 기업 내 활동에 결부된 지적자산의 전략경영적인 가치를 평가할 모형을 제시하였다.

• 한국병원경영학회지
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• 제13권2호
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• pp.1-19
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• 2008

BSC(balanced scorecard) is expected of the effective integrated tool of the management problem such as links of the management vision, the strategy, and the business scheme. This study discusses the recent development and problems of hospital BSC practices in in several countries. First, the article discuss the recent development and problems of hospital BSC implementation. Second, we review the links of strategic alignment with hospital's strategy and BSC on weight design, organizational culture and hospital performance. Finally, we explore hospital BSC framework that clarified easy to understand integrative approach to hospital BSC research using contingency theory model.

• 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.

• International Journal of Quality Innovation
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• 제8권1호
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• pp.1-14
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• 2007

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, "added value" dominates the discussion about the creation of value to customers. However, "added value" is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link "confirms" that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that "leanness" is an important "feature" of added value.

• 가정간호학회지
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• 제26권1호
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• pp.81-90
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• 2019

Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses. Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis. Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. "Activity-based costing" scored the highest for relative importance (15.7%). Conclusions: These results can be used to develop an education program to strengthen nurses' managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.

• 간호행정학회지
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• 제19권4호
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• pp.449-461
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• 2013

Purpose: The purpose of this study was to explore the relationship between cost and revenue for inpatient nursing activities in general wards. Methods: Data were collected from 12 medical-surgical wards in one general hospital from January 1 to December 31, 2010. The nursing activities were categorized into 2 groups according to nursing service payment type in terms of the Korea health insurance system. Descriptive statistics were used to identify nursing activities and nursing activity costs. Results: Of 140 nursing activities identified as performed in general wards, payment for 69 items was included in nursing management fees. The percentage of each cost for the nursing units was 90% for labor, 4% for materials, and 6% for operating expenses. The cost for medical support nursing service accounted for 38% of costs and nursing management fees, 62%. The average profit and loss was -237,257,000 won. The cost recovery rate for nursing service was only 44%. Conclusion: The results indicate a need to measure the economic value of nursing activities performed in general wards and use it as a basis for establishing an adequate reimbursement system for nursing service.

• 한국산학기술학회논문지
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• 제7권2호
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• pp.231-237
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• 2006

2006년 3 월부터 보건복지부에서는 비급여 항목으로 환자의 부담이 컸던 환자식을 급여화하기로 함에 따라 입원환자에 제공하는 병원에서 제공하는 환자식 가격과 관련한 논란이 심화되고 있다. 본 연구는 과학적 방법으로 병원 모집단을 층화 추출한 후 71 개라는 많은 병원 자료를 이용해 급식 유형별 원가와 적정가격을 산정한 우리나라 최초의 연구이다. 활동원가계산과 상대가치 개념을 사용해 급식 유형별 원가를 산출 한 후, 급식 유형별 원가에 영향을 미치는 변수를 알아보았다. 환자식 가격에 영향을 미치는 가장 의미있는 변수는 급식종사인력과 급식 수이므로 보험수가에서는 이들 변수를 고려하여야 한다.

• International Journal of Quality Innovation
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• 제6권1호
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• pp.74-97
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• 2005

IDEF0 is the IEEE standard for functional enterprise modeling and has been used for business process modeling or process mapping in US and Europe. But it does not reflect the potential benefits of modeling and simulation of the dynamic aspects of an enterprise or a system. On the other hand, simulation tools concentrate mostly on the simulation of material flows and are difficult to include information flows and control flows. Additionally, the simulation models that include elements such as queues, event generators and process nodes is a visual interactive representation for the model builder, but is inconvenient for the domain expert. In an attempt to fill that void, we provide an integration of business process and simulation models in this paper. An enhancement of the IDEF0, called parameterized IDEF0, is proposed and its conversion mechanism to network simulation model is developed. Using this methodology, business process models for alternative systems can be evaluated and compared through simulation on time, cost, and quality metrics. As an application of the proposed methodology, economic evaluation of EDI (Electronic Data Interchange) for time-based BPR (Business Process Redesign) is demonstrated. In addition to BPR, the developed methodology may be further integrated with ABC (Activity Based Costing), TQM (Total Quality Management), and economic evaluation of information systems.