• The Korean Journal of Health Service Management
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• v.5 no.1
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• pp.87-99
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• 2011

The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.

• Korea Journal of Hospital Management
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• v.14 no.3
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• pp.23-48
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• 2009

The purpose of this study was to provide criteria which help executives to make decisions through the analysis of profitability of ultrasonography conducted in each medical department. In order to achieve such purpose, the study conducted break-even analyses on three medical departments of a university hospital in which has used ultrasonography was largely conducted in diagnosing diseases and performing surgeries. The research was carried out from January to June 2008. The data necessary for calculating cost, were collected using by computerized data. The results of the study were summarized as follows. 1. The Cost structure of each medical department: The Cost of ultrasonography was divided into direct cost and indirect cost through the categorization by cost object. Labor cost accounted for the largest portion of the direct cost with 69.3% in the department of obstetrics and gynecology, 67.4% in the department of radiology and 58.2% in the cardiac ultrasonography center, which followed by the depreciation cost of ultrasonography equipment. The calculation of the average material cost of each ultrasonographic test by medical test found that the cardiac ultrasonography center took first place with 2,355 won, followed by the department of obstetrics and gynecology with 266 won and the department of radiology with 233 won. As for the power cost of ultrasonography equipment, the department of radiology took fist place with 442,000 won. The power cost, however, did not affect much the cost price, because it accounted for only a small portion of the cost. As for indirect cost, the cardiac ultrasonography center ranked first with 7,156,000 won. Building depreciation cost accounted for the largest portion of the indirect cost. 2. Break-even analysis: Under the supposition that cost price can be divided into fixed cost and variable cost, a break-even analysis was conducted using the cost price confirmed through the cost structure of each medical department. As for the average customary charge of ultrasonography test conducted in each medical department, the department of obstetrics and gynecology charged 24,627 won, the department of radiology 53,179 won and the cardiac ultrasonography center 65,174 won. According to these results, the charges of ultrasonography test imposed by the department of radiology and the cardiac ultrasonography center wre enough to surpass break-even levels, but the charge imposed by the department of obstetrics and gynecology was not enough to offset the cost price. In conclusion, labor cost accounted for the largest proportion of cost price of ultrasonography test conducted in diagnosing diseases and performing surgeries in medical departments, followed by the fixed cost of ultrasonographic equipment depreciation cost. In medical department where the current charge of ultrasonography test turned out not to offset cost price through the break-even analysis of ultrasonographic equipment, ways to reduce fixed cost which accounts for the largest proportion of the cost price should be sought. Even medical departments whose current charge of ultrasonography test is enough to surpass break-even level are required to work for efficient management and cost reduction to continuously generate profits.

• The Journal of Information Systems
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• v.15 no.3
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• pp.107-129
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• 2006

The purpose of this study is to provide and validate an IT cost model hi which we link among cost center, cost object and flexible cost driver. in order to accomplish this purpose, this study utilizes ethnographic research methodology. At first we develop the cost model where the flexible cost driver is the distribution basis of overhead cost. For each cost driver, unit cost management model is also proposed. Then we employ the structured design methodology to validate the model. Based on the IT Cost requirements of a case company, the IT cost system was designed and developed for its test. The result shows the model we developed in this study is appropriate for managing IT resources and further, can be used as a reference model for calculating chargeback rates of other departments and IT budget of IT department.

• IE interfaces
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• v.20 no.3
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• pp.395-406
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• 2007

In the telecommunication industry, estimation of the cost of network facilities is very important since depreciation cost of the facilities accounts for a large portion of the product cost. Moreover, cost estimation in the industry becomes more difficult because of increasing indirect cost upon digital convergence, expanding multi-purpose facilities, complexity of service product, etc. Nevertheless, not much seem to have been done in improving estimation methodology of the cost of network facilities. As a result, the quality of cost information on network facilities has deteriorated, and now even decision-makers in the industry dismiss the information. Recently, two major telecommunication companies adopted a new network cost estimation method to deal with the issue. In this paper, we study the concept of new cost estimation method and the procedure to develop and apply it. We also suggest the method to carry out the cost allocation using Matlab which is more efficient and time-saving than other commercial cost calculation packages.

• Journal of Applied Reliability
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• v.11 no.2
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• pp.187-212
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• 2011

KHP project sets total ownership cost as the target cost by applying CAIV and administrates total ownership cost through compromise analysis, a periodical estimate and management of design alternatives for each development. Based on expected cost results, sensibility of total ownership cost is analyzed complying with the change of reliability, availability, maintainability and other related factors. By considering potential total ownership cost saving methods, first of all, this paper identifies total ownership cost changing effects for each related factor, secondly, suggests total ownership cost and maintenance and operating cost saving methods via finding components that affect total ownership cost and lastly, suggests total ownership cost saving directions that may be applied to other projects in the future.

• Journal of the Korean Society of Safety
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• v.19 no.4 s.68
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• pp.55-59
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• 2004

In this study, the required life cycle cost is evaluated in consideration of the equipment's availability during its lift cycle. In order to meet the maximum availability required by the process, the failure cost and life cycle cost is assessed The optimal equipment selection method is presented according to the analysis of the failure cost and life cycle cost. For the systems in which equipments are connected serially, the optimal equipments are selected by minimizing the life cycle cost and satisfying the required system availability goal. In addition, the selection methods and lift cycle cost are analyzed according to the cost variation of the equipment. By using the life cycle evaluation procedure, the failure cost and maintenance cost needed during the life cycle of the equipment can be presented.

• Journal of Families and Better Life
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• v.28 no.6
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• pp.195-205
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• 2010

households using the 2007 Korean Retirement and Income Study. Elderly households were classified into three groups based on the comparisons among the costs of living and then the factors influencing the probability of belonging to each group were investigated using multiple logistic regression models. The major findings are as follows. Firstly, the subjective adequate cost of living was the highest and the subjective minimum cost of living was the lowest. The actual cost of living was in between. Secondly, 42.6% of elderly households belonged to Group1(whose actual cost of living was less than the subjective minimum cost of living), 30.0% was classified into Group2(whose actual cost of living was greater than the subjective minimum cost of living but less than the subjective adequate cost of living) and the actual cost of living of the remaining 27.4% was greater than the subjective adequate cost of living(Group3). Thirdly, income was the strongest factor influencing the probability of belonging to each group, but the influencing factors were different for the logistic models for Group1 and Group3 based on Group2.

• Journal of Korean Society for Quality Management
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• v.51 no.3
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• pp.461-479
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• 2023

Purpose: It emphasizes the importance of cost analysis for weapons systems that require enormous develop- ment costs, analyzes the problems of cost analysis steps from a practical point of view, and presents the direction of business development in terms of cost analysis reliability, timeliness, and efficiency. Methods: It analyzes the R&D cost of Micro satellites with a complex cost structure and large scale according to engineering estimation procedures, derives major analysis step-by-step problems, and presents business development directions. Results: Problems with standards and assumptions, data collection, cost division structure, and cost estimation methods were derived through the micro satellite cost analysis process, and business development directions such as expanding common standards, standardizing basic data, standardizing cost division structures and cost items, and data asset were presented. Conclusion: In order to develop work in terms of cost analysis reliability, timeliness, and efficiency, it is important to prepare and standardize standards and rules for detailed tasks at each analysis stage, and through this, it is expected that high utilization value and systematic cost data will be assetized in the future.

• Nuclear Engineering and Technology
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• v.38 no.6
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• pp.561-574
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• 2006

This study presents the results of an economic analysis for a comparison of the single layer and double layer alternatives with respect to a HLW-repository. According to a cost analysis undertaken in the Korean case, the single layer option was the most economical alternative. The disposal unit cost was estimated to be 222 EUR/kgU. In order to estimate such a disposal cost, an estimation process was sought after the cost objects, cost drivers and economic indicators were taken into consideration. The disposal cost of spent fuel differs greatly from general product costs in the cost structure. Product costs consist of direct material costs and direct labor and manufacturing overhead costs, whereas the disposal cost is comprised of construction costs, operating costs and closure costs. In addition, the closure cost is required after a certain period of time elapses following the building of a repository.

• Pediatric Infection and Vaccine
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• v.15 no.1
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• pp.20-29
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• 2008

The basis of the economic evaluation of vaccination is the balance between the use of the resources (input) and the improvements that result from the vaccination (output). Techniques used for economic evaluation of vaccination are cost analysis, cost-minimization analysis, cost-effectiveness analysis, cost-utility analysis and cost-benefit analysis. Cost analysis seeks to characterize the costs of a given vaccination program. Cost-effective analysis is to helps policy-makers decide on the best use of allocated resources, whether cost-benefit analysis is to helps policy-makers decide on the overall allocation of resources. Cost-utility analysis is a specific form of cost-effective analysis in which outcomes are reduced to a common denominator such as the quality-adjusted life year (QALY) or disability-adjusted life year (DALY). Many economic analyses have been conducted on vaccines in the world, but there have been a little studies on economic evaluation on vaccines in Korea. This paper reviewed the methodology used to economic evaluation on vaccines and immunizations and addressed some examples of the methods.