• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Journal of Information Processing Systems
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• 제10권3호
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• pp.335-354
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• 2014

The accuracy of training-based activity recognition depends on the training procedure and the extent to which the training dataset comprehensively represents the activity and its varieties. Additionally, training incurs substantial cost and effort in the process of collecting training data. To address these limitations, we have developed a training-free activity recognition approach based on a fuzzy logic algorithm that utilizes a generic activity model and an associated activity semantic knowledge. The approach is validated through experimentation with real activity datasets. Results show that the fuzzy logic based algorithms exhibit comparable or better accuracy than other training-based approaches.

• 대한간호학회지
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• 제41권4호
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• pp.500-509
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• 2011

Purpose: Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Methods: Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. Results: The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. Conclusion: These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

• Journal of Nutrition and Health
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• 제36권4호
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• pp.405-417
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• 2003

This study was to investigate practical methods for activity-based nutrition education for elementary school students, which help them understand the knowledge of food and nutrition and apply it to their day-to-day lives practically. The concept and necessity for activity-based nutrition education Were investigated and practical nutrition education methods based on activities were developed by referring to literatures related to activity based loaming and nutrition education methods. Activity-based nutrition education is a set of methods by which better food and nutrition habits are introduced by means of various activities, such as nutritional plays and games, story composing, nutritional songs, nutritional diaries, role plays, discussion and cooking. Elementary nutrition education should be based on various activities that take into consideration the children's intellectual and physical development because these students are in a concrete operational stage and they are naturally active, curious, and inquisitive. Thus, various activities were developed for elementary nutrition education, and educational effect and~ teaching methods are suggested. Children can be highly motivated and naturally absorb knowledge and desirable attitudes with respect to food and nutrition by means of these activities because they take into consideration the age and intellectual levels of the children.

• 가정과삶의질연구
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• 제30권6호
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• pp.115-127
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• 2012

This study's aim was to analyze the effect of a project activity based on role play on 5-year-olds' mathematical ability. The participants of this study were 56 5-year-olds from two educational institutions for young children located in two metropolitan cities in Korea. The experimental group (n=28) participated in a project activity based on role play, while the comparative group (n=28) did not. The "Mart Play" project activity based on role play was developed emergently by the children and teachers of the experimental group. The children's mathematical ability was measured before and after the experiment. The data were analyzed using t-test and ANCOVA. As a result, the project activity based on role play had an effect on the improvement of 5-year-olds' mathematical ability generally, but not on their measurement ability.

• 한국건설관리학회논문집
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• 제13권4호
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• pp.78-88
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• 2012

지구 온난화의 주범인 온실가스 배출량을 규제하고자 하는 전 세계적인 기조에 따라 건설 분야에서도 이와 관련하여 다양한 노력이 시도되고 있다. 그 일례로 LCA (Life cycle Assessment) 방법론 도입을 통해 $CO_2$ 배출량을 정량적으로 측정하려는 연구가 활발하게 수행되고 있다. 그러나 일반 제조업에서 수행되고 있는 기존의 LCA 방법론은 다양한 자재의 투입과 복잡한 생산구조를 가지고 있는 건설업에 활용되기에는 많은 한계가 있다. 이에 본 연구는 보다 정확하고 세분화된 환경영향 평가를 도출할 수 있도록, 기존 LCA 방법론에 ABC원가관리방식을 도입한 Activity-based LCA 모델을 제안하였다. 이를 기반으로 대표적 온실가스인 $CO_2$의 주요 배출 Activity와 각각 배출량에 대한 정확한 예측이 가능하도록 하는 모델을 제시하였으며, 실제 시공 중인 건물의 커튼월 시스템 공정을 대상으로 하여 그 유용성을 검증하였다.

• 한국식품조리과학회지
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• 제23권1호통권97호
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• 대한안전경영과학회지
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• 제16권1호
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• 가정과삶의질연구
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• 제14권2호
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• pp.127-138
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• 1996

The purpose of this study is to show farm women's stress under productive activity role multiple overload through family characteristic (pattern and number) and characteristic(type working time and involvement proportion) of productive activity. The outline of the study is as follow; 1. Stress by pattern and number of a family is highest in a four generation family and increases according as the number of the family increases. 2. The characteristic of productive activity : 1) Stress based on type of productive activity is highest in Type III of the most multiple overload roles. 2) in light of stress based working time area of household task activity is in inverse proportion to working time but area of farming and wage earning activity are approximately in direct proportion to it. The two-way ANOVA analysis show that stress in Type I of area of household task increases but in Type IV it decreases as working time increases 3) In stress based on involvement proportion to it. The wo-way ANOVA analysis show that stress in Type I of area of household task increases but in Type IV it decreases as working time increases. 3) In stress based on involvement proportion in three as working time increases 3). In stress based on involvement proportion in three activity areas the more the involvement proportion the less of the stress : an inverse ratio.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권11호
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• pp.2016-2034
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• 2011

Ubiquitous Healthcare (u-Healthcare) is the intelligent delivery of healthcare services to users anytime and anywhere. To provide robust healthcare services, recognition of patient daily life activities is required. Context information in combination with user real-time daily life activities can help in the provision of more personalized services, service suggestions, and changes in system behavior based on user profile for better healthcare services. In this paper, we focus on the intelligent manipulation of activities using the Context-aware Activity Manipulation Engine (CAME) core of the Human Activity Recognition Engine (HARE). The activities are recognized using video-based, wearable sensor-based, and location-based activity recognition engines. An ontology-based activity fusion with subject profile information for personalized system response is achieved. CAME receives real-time low level activities and infers higher level activities, situation analysis, personalized service suggestions, and makes appropriate decisions. A two-phase filtering technique is applied for intelligent processing of information (represented in ontology) and making appropriate decisions based on rules (incorporating expert knowledge). The experimental results for intelligent processing of activity information showed relatively better accuracy. Moreover, CAME is extended with activity filters and T-Box inference that resulted in better accuracy and response time in comparison to initial results of CAME.