• Journal of Home Health Care Nursing
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• v.26 no.1
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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.

• Journal of the Korean Society of Safety
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• v.14 no.2
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• pp.155-162
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• 1999

reliability from components reliability. In this case, it assumes that components failure is mutually independent, but it may not true in real systems. In this study, the mean cost per unit time is computed as the ratio of mean life to the mean cost. The mean life is obtained by the reliability function under power rule model. The mean cost is obtained by the mathematical model based on the inspection interval. A heuristic method is proposed to determine the optimal number of redundant units and the optimal inspection interval to minimize the mean cost per unit time. The assumptions of this study are as following : First, in the load-sharing k-out-of-n:G system, total loads are applied to the system and shared by the operating components. Secondly, the number of failed components affects the failure rate of surviving components as a function of the total load applied. Finally, the relation between the load and the failure rate of surviving components is set by the power rule model. For the practical application of the above methods, numerical examples are presented.

• Journal of the Korean Society of Safety
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• v.31 no.5
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• pp.1-6
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• 2016

The performance of a set of low-cost optical components used for measuring the optical density of PM particles was evaluated in the present study. To this end, the set of low-cost optical components was replaced with that of general optical components used to measure the PM optical density under identical experimental conditions. The optical densities measured from the set of general optical components were then compared to those obtained from the set of low-cost optical components. While the optical density is measured, another key parameter, the dimensionless extinction constant of PM particles (which is needed to optically measure the PM concentration) was also determined in the present study. The experimental results indicate that the optical density and PM concentration measurements performed by low-cost optical components are feasible, producing trackable variations in the OD and concentrations compared to values obtained from the set of general optical components.

• Journal of Korea Port Economic Association
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• v.24 no.4
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• pp.219-236
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• 2008

A research on logistics cost needs a great deal of effort to calculate logistics cost and analyze its characteristics due to the complexity of logistics cost components. For this reason, the logistics cost is generally calculated based on the government level analysis. However, the standards for calculating logistics cost have not been obvious so far. Furthermore, it is true that it takes a long time and a lot of money to evaluate the percentage of each logistics cost component. The expansion of SCM entities has diversified the factors determining the logistics cost and the change of business environment has had an effect on the components of logistics costs. Therefore, in order to research on logistics cost, it is needed to focused on not only the segmentation of logistics cost components but also on their characteristics, and to separate the former from the latter. That is because the logistics cost components or the characteristics of these components depend on the current situation and conditions of companies. In addition, a strategy to reduce the components of logistics costs such as the transport cost and the storage cost without analyzing the characteristics and causes of the logistics cost could be an alternative unsuitable for the current status of companies concerned. In conclusion, this study was aimed at investigating the factors which are required to fundamentally assume and consider in an effort to calculate and reduce logistics cost based on analyzing the characteristics of logistics cost components.

• Journal of Ocean Engineering and Technology
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• v.34 no.6
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• pp.469-474
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• 2020

This study aims to improve the price competitiveness of a steering system with a relatively high cost portion among sail yacht components. Hence, the components of the steering system were analyzed, and steering system modularization was proposed. The fabrication processes before and after the application of modularization was presented. For modularization, primary components such as the pedestals and quadrants of the steering system were developed, and the structural safety of the components was reviewed. It was confirmed that the manufacturing cost of the developed steering system decreased by approximately 33% compared with the existing system. The new steering system presented herein is expected to contribute to the localization of components and price competitiveness of sail yachts.

• Journal of Korean Society for Quality Management
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• v.26 no.1
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• pp.172-191
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• 1998

In this paper, dimension tolerance design for components is studied. Three cost factors are considered: machining cost, rework cost, and loss related to product quality which is affected by the tolerances of components. We propose a procedure to determine the optimal tolerances of components and a, pp.y the procedure to design the tolerances of fine motion stage in semicoduct machine. We compare the proposed procedure with the existing model for determining tolerance economically.

• Journal of Korean Institute of Industrial Engineers
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• v.21 no.4
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• pp.555-570
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• 1995

We consider a preventive replacement policy for a cold-standby system with N components, in which only one component is in operation at a time. If the component in operation fails, a standby component is immediately switched into operation. If all components fail, the system fails. The system is inspected at random poins in time to determine whether it is to be replaced or not. If the number of failed components at the time of inspection exceeds a threshold value r, the system is replaced. Otherwise the decision is put off until the next inspection point arrives. Under the cost structure which includes a replacement cost, a system down-time cost and a holding cost of the components, we develop an efficient procedure to find the optimal control values N and r, which minimize the expected cost per unit time.

• Journal of Periodontal and Implant Science
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• v.26 no.3
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• pp.689-699
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• 1996

The purpose of this research is to determine elements affecting the out-of-pocket cost of woman. The sample consisted of 1907 women living Iksan city. The survey was conducted by means of questionnaires. The model used in the analysis of out-of-pocket cost was the Andersen-Newman model, while the analysis techniques used were stepwise multiple regression and path analysis. The number of independent variables used in the analysis was 28 in total, ie 19 predisposing components, 6 enabling components, and 3 need components. In this study, the amount of variance by the model was 17 percent. Number of restricted activity days caused by oral disease, perceived susceptibility of dental disease, having a regular dental care, dental treatment costs, education level and income were found to have significant major effects on out-of-pocket cost. Number of restricted activity days caused by oral disease was the most important variable affecting out-of-pocket cost of woman. Also out-of-pocket cost shows larger effect due to enabling components than frequency of dental utilization.

• International Journal of Reliability and Applications
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• v.4 no.2
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• pp.51-56
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• 2003

A k-out-of-n system with n identical and independent components is considered in which the components takes two types of function: 0 (open-circuit) or 1 (closed) on command (e.g. electromagnetic relays and solid state switches). Components are subject to two types of failure on command: failure to close or failure to open. In our k-out-of-n system, failure of (n-k)＋1 or more components to close causes to the close failure of the system, or failure of k or more components to open causes the open failure of the system. The long-run average cost rate is obtained. We find the optimal k minimizing the long run average cost rate for given n. A numerical example is presented.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.36 no.4
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• pp.31-37
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• 2013

In this paper, we develop an efficient approach to solve a continuous review inventory system with a budget constraint when the semi-finished product and optional components are required to be assembled. We are, in particular, interested in a budget constraint that includes a service level. The service cost, such as labor and facility costs, tends to increase as the service level increase, and it makes the problem difficult to solve. Assuming that the reorder point for a semi-finished product is given, we show that the order quantity for the semi-finished product and the order quantity and reorder point for optional components can be determined by minimizing the total cost that includes setup cost, inventory holding cost, and shortage cost. The performance of the proposed approach is tested by numerical examples. By using sensitivity analysis, we conclude that, as the reorder point for semi-finished product increases, the order quantity for semi-finished product increases, whereas the order quantity and reorder point of optional components decreases.