• 한국콘텐츠학회논문지
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• 제16권7호
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• pp.279-290
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• 2016

본 연구는 활동기준원가계산을 이용한 간호원가 연구의 방법론적 질 평가를 위한 서술적 조사연구이다. 대상 논문은 RISS, KISS, DBpia와 국회도서관에서 수집하였고, 2015년 10월까지의 연구 중 8편의 연구가 선정되었다. 대상 논문의 방법론적 질을 평가하기 위한 평가틀은 활동기준원가계산의 5요소에 근거하여 구성하였다. 대상 논문의 87.5%가 의료기관의 간호단위를 분석대상으로 하였다. 활동기준원가계산 요소 중 자원 항목의 인건비 요인에 대해서는 8편 모두 방법론적으로 적절하게 기술되었으나, 자원 항목의 보조부문비 요인에 대해서는 2편의 연구를 제외하고는 적절하게 기술한 연구가 없었다. 이러한 결과를 바탕으로 향후 활동기준원가계산방법을 이용한 간호원가분석 연구 시행 시에는 원가 산출의 정확성을 높이는 것이 필요함을 알 수 있었다. 또한, 이러한 연구 결과는 간호실무에서 원가관리 및 성과관리에 유용하게 활용될 것이다.

• 산업경영시스템학회지
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• 제23권54호
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• pp.55-64
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• 2000

Due to change in management environment and paradigms, companies need to the open management system that provides information for real-time costing, customer satisfaction, decision making support, responsibility management etc. We are not ready to implement this system yet. But we must introduce a new management system, i.e., ABMS(Activity- Based Management System) on the basis of the ARC(Activity-Based Costing) by development of production/information technique. This paper realizes foundational concepts of Activity and ABC, reestablishes the concept of ABC correctly and expands ABC for ABMS. Thus this paper is useful for ABMS modeling, leading competitors, total productivity improvement and strategic management for the best quality and service.

• 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.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2003년도 추계학술대회
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• pp.323-327
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• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• 대한안전경영과학회지
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• 제3권2호
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• pp.145-154
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• 2001

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.

• 한국병원경영학회지
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• 제10권1호
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• pp.25-47
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• 2005

This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

• 한국항만경제학회지
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• 제31권3호
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• pp.167-186
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• 2015

본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

• 대한간호학회지
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• 제34권6호
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• pp.1117-1128
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• 2004

Purpose: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. Method: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. Result: The HHC activities were classified into 70 activities. In resource, the labor cost was 245￦per minute, operating cost was 9,570￦ per visit and traffic expense was an average of 12,750￦. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741￦ and the cost ranged from 55,560￦ to 74,016￦. Conclusion: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

• 토지주택연구
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• 제13권2호
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• pp.125-139
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• 2022

건설기업이 경쟁력 있는 혁신기업으로 나가기 위해서는 원가 정보를 이용한 원가관리와 효율적인 프로세스 개선이 필요하다. 원가정보를 이용하여 장기적인 의사 결정을 지원하는 활동기준원가계산(ABC)은 기업의 경쟁력을 향상하는 도구이다. 본 연구는 전통기준원가계산(TBC)과 활동기준원가계산(ABC)을 비교·분석하여 성과급 지급의 적정성을 확인한다. 또한 ABC를 이용한 보상시스템이 직원의 만족도와 참여도에 미치는 영향 관계를 실증 분석한다. 연구 결과, 직원의 참여도에 대한 보상시스템의 영향력은 내재적 보상(𝛽=0.338)과 외재적 보상(𝛽=0.308)의 순서로 나타났다. 또한 보상시스템은 직원의 만족도에 긍정적인 (+) 효과를 보였으며, 영향력은 내재적 보상(𝛽=0.360)과 외재적 보상(𝛽=0.337)의 순서로 나타났다. 그리고 직원의 만족도(𝛽=0.225)는 참여도에 긍정적인 영향을 미쳤다. 직원의 만족도와 참여도를 높이기 위해서 외재적 보상과 내재적 보상으로 구성된 보상시스템의 구축이 필요하다는 사실을 확인할 수 있었다.

• 대한간호학회지
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• 제49권5호
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• pp.586-600
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• 2019

Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers. Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group. Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers.