• 한국IT서비스학회지
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• 제18권4호
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• pp.67-82
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• 2019

The purpose of this study is to improve the calculation method of the software operation pricing proposed by the software business price calculation guide from 'input manpower method' to 'rate calculation method'. The software operation pricing of the input manpower method is not objectively calculated in the domestic IT outsourcing situation where the statistical data based on the activity based estimating is insufficient and it is decided by agreement between the owner and the client. In addition, there was no standard for adjusting the productivity according to the characteristics of the operation service. In order to improve this, an operational correction factor item that can affect the software operation productivity was selected based on foreign and domestic standards, and it was confirmed through the first questionnaire to IT operation managers. In order to determine the level of difficulty of the fixed operational correction factors, the operational correction factor using AHP technique was confirmed through a second questionnaire for pairwise comparison. The operational difficulty calculation table was developed with reference to COCOMO and ITIL standards. Finally, we propose a new pricing scheme that reflects the operating rate. Regression analysis was carried out by collecting the data of the domestic public institutions on the estimated cost and the actual cost calculated from the new rate method software operation pricing. The results of the regression analysis show that the estimated cost and the actual cost are related to each other. Mean magnitude of relative error(MMRE) and PRED[25] analysis were added for accuracy analysis. MMRE and PRED also showed satisfactory results, confirming the possibility of replacing the rate method software operation pricing.

• 한국산학기술학회논문지
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• 제11권2호
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• pp.620-627
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• 2010

본 연구는 공사조건이 유사한 특정지역의 골프장 건설공사에 대해 실적공사자료를 공사규모와 시간을 고려하여 공사비를 예측하는 식을 토대로 초기계획단계에서 골프장건설 공사비를 예측하기 위한 기초자료를 제시하였다. 즉, 골프장 건설공사를 하는데 실제 투입된 실적공사자료들을 비교.분석하고 건설공사비지수를 고려하여 골프장 건설공사의 초기계획단계에서 건설공사비를 추정할 수 있는 공사비 예측식을 제안하였다. 연구의 결과, 8개의 골프장자료를 이용하여 회귀분석으로 골프장 공사비예측을 위한 비용-규모 지수 n을 구한 결과, 총공사비 0.72, 순공사비 0.67로 도출되었다.

• 한국산업보건학회지
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• 제6권1호
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• 한국실내디자인학회논문집
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• 제26권3호
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• pp.113-120
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• 2017

As the functions and roles of public libraries expand, it is time for qualitative growth. In order to improve the quality of public libraries, it is important to plan actual construction costs through systematic feasibility study. Therefore, the purpose of this study is to present the guideline of construction costs considering the size and regional characteristics according to the status role of the new public libraries. The construction costs are based on actual data. The results of the study are as follows. First, we derived the analysis framework according to the size and regional characteristics. The status role of the public libraries was considered theoretically. The size was classified according to status role of the public libraries. Regional characteristics were classified through literature review. Through this, an analysis framework was derived according to size and region. Second, the actual data on construction costs of the new public libraries were examined and analyzed. Basic factors, size, area, and construction costs were analyzed for 285 libraries nationwide that opened from 2010 to 2016. The data of 129 newly opened public libraries were classified. To present construction costs depending on price fluctuation, construction cost index was analyzed as of September 2016. Third, a guideline of construction costs for new public libraries was suggested. The construction cost per $1m^2$ of building area was analyzed. By multiplying 116.70(p), the construction cost index, the construction cost per $1m^2$ of total building area was calculated to be 2,472,350 won. When applying the research result, construction costs can be gained by adding construction cost index of the month.

• 경영과정보연구
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• 제2권
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.883-889
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• 2009

The importance of cost estimate in early stage such has been increasing due to market change and severe competition in construction industry. Because the adjustable budget is only 20% after design stage, most of the crucial decisions to influence cost is made in the early stage. However, in the early stage, the project scope is not defined completely so that estimator has inaccurate information to make critical decision. Therefore, this research suggests the cost estimate method using case-based reasoning. Case-based reasoning is appropriate for the early cost estimating, as it has the strength of rapidity and convenience in cost estimation. This research analyzes 84 actual data of public apartment on the scale of 11~15 stories. In order to extract the most similar case, at the first step this research identifies influence factors and calculates attribute similarity. In case-based reasoning, the most challenging task is determining attribute weight. At the third step, this research calculates case similarity which is aggregated attribute similarity multipled by attribute weight. Finally, extracts the most similar case which has the highest score of case similarity.

• 보건행정학회지
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• 제32권2호
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• pp.154-163
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• 2022

Background: The costliness index (CI) is an index that is used in various ways to improve the quality of medical care and the management of appropriate treatment in medical institutions. However, the current calculation method for CI has a limitation in reflecting the actual medical cost of the patient unit because the outpatient and inpatient costs are evaluated separately. It is desirable to calculate the CI by integrating the medical cost into the episode unit. Methods: We developed an episode-based CI method using the episode classification system of the Centers for Medicare and Medicaid Services to the National Inpatient Sample data in Korea, which can integrate the admission and ambulatory care cost to episode unit. Additionally, we compared our new method with the previous method. Results: In some episodes, the correlation between previous and episode-based CI was low, and the proportion of outpatient treatment costs in total cost and readmission rates are high. As a result of regression analysis, it is possible that the level of total medical costs of the patient unit in low volume medical institute and rural area has been underestimated. Conclusion: High proportion of outpatient treatment cost in total medical cost means that some medical institutions may have provided medical services in the ambulatory care that are ancillary to inpatient treatment. In addition, a high readmission rate indicates insufficient treatment service for inpatients, which means that previous CI may not accurately reflect actual patient-based treatment costs. Therefore, an integrated patient-unit classification system which can be used as a more effective CI indicator is needed.

• 보건행정학회지
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• 제32권2호
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• pp.125-136
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• 2022

The costliness index (CI) is an index that is used in various ways to improve the quality of medical care and the management of appropriate treatment in medical institutions. However, the current calculation method for CI has a limitation in reflecting the actual medical cost of the patient unit because the outpatient and inpatient costs are evaluated separately. It is desirable to calculate the CI by integrating the medical cost into the episode unit. We developed an episode-based CI method using the episode classification system of the Centers for Medicare and Medicaid Services to the National Inpatient Sample data in Korea, which can integrate the admission and ambulatory care cost to episode unit. Additionally, we compared our new method with the previous method. In some episodes, the correlation between previous and episode-based CI was low, and the proportion of outpatient treatment costs in total cost and readmission rates are high. As a result of regression analysis, it is possible that the level of total medical costs of the patient unit in low volume medical institute and rural area has been underestimated. High proportion of outpatient treatment cost in total medical cost means that some medical institutions may have provided medical services in the ambulatory care that are ancillary to inpatient treatment. In addition, a high readmission rate indicates insufficient treatment service for inpatients, which means that previous CI may not accurately reflect actual patient-based treatment costs. Therefore, an integrated patient-unit classification system which can be used as a more effective CI indicator is needed.

• 한국산학기술학회논문지
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• 제10권10호
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• pp.2803-2809
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• 2009

국내 건설업계는 자체 엔지니어링 기술 확보 및 높은 수준의 건설사업 관리기술의 보유와 더불어 사업초기 단계에서 해당 프로젝트의 경제적 타당성 평가를 수행할 수 있는 능력이 절실히 요구되어진다. 시설물의 설계 및 시공 기술은 최근의 국제 시장에서 수주를 위해서는 반드시 필요한 부분이며 수익을 창출할 수 있는 사업수행을 위해서는 사업초기단계부터 사후유지관리까지의 연속적인 건설사업 관리기술이 요구되어진다. 건설사업 관리기술은 프로젝트 시작단계에서부터 운영 유지관리 단계까지 단계별로 발생하는 비용에 대해 얼마나 경제적이고 효율적으로 관리하느냐에 따라 프로젝트의 성공여부를 결정짓는 역할을 한다. 이러한 단계별 비용항목의 체계적인 분석을 위해 본 연구에서는 국내 하수처리장을 대상으로 프로젝트 전반에 걸친 비용흐름 및 요소를 조사하였다. 특히 국내 하수처리시설의 유지관리비 DB를 조사하여 데이터 모델링을 수행하였고, 실적 DB의 불확실성을 고려하여 불확실성 해소를 위해 몬테카를로 시뮬레이션 방법을 이용하여 타당성 평가를 위한 평가 목적별(처리공법, 운영 주체 등) 유지관리비 예측 추세선을 제시하고자 하였다.

• 가정간호학회지
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• 제10권1호
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• pp.52-57
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• 2003

The purpose of this study was to evaluate appropriateness of home health care travel cost. For the evaluation, investigated the operating costs of vehicles used by home care nurses and then were components of home care nurses's annual salaries. Travel costs were then calculated based on actual travel expenses of home health care service. Actual data of 23 hospital-based home care agencies between July, 2002 to December, 2002 were collected for the analysis of the travel costs. The results of this study are : 1) For home visit, 65% of home care agencies turned out to be using only hospital owned cars, and 17.1% be depending purely on home care nurses' cars. On average, 1.9 cars used for home visit. 2) Out of 89 agencies, 23 agencies responded to the travel cost survey. Total maintenance cost of a car per month was 381,457 won. 3) Average per visit personal expenses of home care nurses during travel time turned out to be 7,124won assuming 8 working hours per day, 4 visits per day, and 30 minuets of travel time for each visit. 4) Total home health care travel cost per visit was 12,069 won, which was the sum of actually paid travel cost of 4,945 won and personal expenses during travel time of 7,124. In conclusion. we reckon that current compensation price of home care nurses' travel is inappropriate because total home health care travel costs of 12,069 won per visit turned out to be 2.1 times of currently prevailing standard compensation price of 5,830 per visit.