• Journal of Chest Surgery
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• v.25 no.4
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• pp.438-444
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• 1992

We analysed 7,180 annual cases of surgical treatment performed by Department of Thoracic and Cardiovascular Surgery of 6 major institutes in Seoul Korea, All cases were applied to 101 of 140 coded items applicable to the field of Thoracic and Cardiovascular Surgery, in the book of "Standard Price List for Medical Service" which was notified by the Ministry of Health and Social Affairs, and of them, applied field specific items were 70 of 93 applicables. The most frequently applied items were those associated to ECC[extracorporeal circulation] 1,510 cases, and then item of closed thoracostomy 751 cases was next. Except the items associated to ECC, the coded item of the highest "Total cost[fee x total applied numbers]" was mitral valve replacement 182,356,570 won[534,770 won x 341 cases]. 140 items were arranged in "Total cost" order, and then categorized into 5 groups. Medical insurance fees of each group were modified by different grades without changes in sum of total fees. Fees of Group 1, the highest group in "Total cost" were pulled up, on the other hand, Group 4, the lowest group, were pulled down, Group 5, composed of overlapping items with other fields, were not changed. The result of adjustment by grouping showed 21.2% increment effect[535,749,105 won] in real income. And we found that new coded items for modern high technological procedures should be added to "Standard Price List for Medical Service “Standard Price List for Medical Service".

• Korean Journal of Agricultural Science
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• v.31 no.2
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• pp.149-160
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• 2004

This study had carried out an analysis of leaf tobacco production cost by cost items, growing stages, and farm sizes per 10a to provide the basic data for determination of the purchasing price of leaf tobacco by KT&G. Considering the survey results of 12 tobacco farm households, the composition rates of production cost by items revealed as 7-10% for land service, 5-22% for depreciation, 13-25% for material costs, 50-65% for labour cost respectively. The production cost of leaf tobacco by growing stages were shown as 15.3% in nursery bed period, 32.3% in main growing period in field, 30.8% in harvesting period and 21.6% in packing period. The magnitude of wage expenditure was appeared as harvesting stage, packing stage, growing stage on main field and nursery bed stage in order. The amount of material costs were revealed as the growing stage in main field, harvesting stage, nursery bed stage and packing stage respectively. The production costs of leaf tobacco per 10a by farm sizes were shown as 1,615,879won for small farm, 1,446,896won for medium farm and 1,454,408won for large farm respectively. The production cost of leaf tobacco had shown decreasing tendency according to increasing farm sizes. To promote the international market competitiveness of leaf tobacco producing farms, labour saving production technologies and cost effective farm size to decrease tobacco production cost should be developed.

• The Korean Journal of Health Service Management
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• v.4 no.1
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• pp.145-156
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• 2010

The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

• Management Science and Financial Engineering
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• v.3 no.1
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• pp.57-74
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• 1997

An EOQ-like inventory model for a manufacturing process is studied. The system is assumed to deteriorate during the production process. The results are either the production of a number of defective items, or the breakdown of the production machine. The optimal production lot size is derived. The model is extended to the case in which the probabilities of making defective items and machine breakdowns are a function of both the quantity (amount) and quality (performance) of the consumed setup cost (including the preventive maintenance cost). We further assume that the setup performance can be improved by investing in the performance improvement program. Hence, the same or a better setup outcome can be achieved with a lower setup cost. We then investigate the optimal setup cost and investment policy simultaneously, thereby achieving a better process quality and setup cost reduction concurrently.

• Journal of the Korean Operations Research and Management Science Society
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• v.22 no.4
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• pp.93-113
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• 1997

In studying an EOQ-like inventory model for a manufacturing process, a number of findings were made. The system can "go out of control" resulting in a relatively minor problem state or "break-down". When the production system is in the minor problem statei produces a number of defective items. It is assumed that each defective piece requires rework cost and related operations. Once the machine breakdown takes place, the production system produces severely defective items that are completely unusable. Each completely unusuable item is immediately discarded and incurs handling cost, scrapped raw material cost and related operations. Two investment options in improving the production process are introduced : (1) reducing the probability of machine breakdown, breakdowns, and (2) simultaneously reducing the probability of machine breakdowns and setup costs. By assuming specific forms of investment cost function, the optimal investment policies are obtained explicitly. Finally, to better understand the model in this paper, the sensitivity of these solutions to changes in parameter values and numerical examples are provided.amples are provided.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2013.05a
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• pp.124-125
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• 2013

The purpose of this research is to propose an approximate estimation system for Modernized Hanok. Mock-up (Jisinjae) site data has been collected and analysed to characterize the modernized Hanok and to examine the range of cost fluctuation rate with each work items. As a result, number of floor, area (㎥), shape, methods and materials were considered as key factors for price change on the total construction cost. Furthermore, wood structure (34%) and roof (17%) account for major cost percentage. The cost fluctuation rate of two factors were -3.3%~+5.6% (wood structure) and -4.1%~+4.2% (roof). For further research, existing method will be analysed in order to developing the Hanok estimation system. And the cost fluctuation rate of every work items will be continually evaluated.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2020.06a
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• pp.169-170
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• 2020

Occupational Safety and Health Management Cost, used to protect workers in Korean construction worksites and to create safe working environments, is a legally managed expense item. As this cost item is grounded on the Occupational Safety and Health Act, it is always implemented. However, because there is a ceiling on its rates, insufficient amounts of Safety Management Costs are often allocated to worksites, with the money not being used to areas essential to worker safety. As such, the current study raises the need to develop a set of standards to enable some items under the Occupational Safety and Health Management Costs-appropriated under the rate of indirect costs-to be appropriated as direct construction costs. As a preliminary step in this effort, the current study will provide basic data that can be used to create construction cost calculation standards for items that can be calculated as direct construction costs.

• Advances in Computational Design
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• v.8 no.2
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• pp.179-190
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• 2023

In this paper, building information modelling (BIM) associated to the principle of significant items emerged at quantities and costs in the optimization of productivity related to the rehabilitation of the building where proposed and discussed. A quantitative and qualitative study related to the field of application based on some parameters such as pathology diagnosis, projects documents and bills of quantities were used for model development at the preliminary stage of this work. The study identified 14 quantities significant items specified to cost value based on the use of the 80/20 Pareto rule, through the integration of building information modelling (BIM) in the optimisation of labour productivity for rehabilitation of buildings. The results of this study reveal the reliability and the improvement of labour productivity using building information modelling process integrating quantities and cost significant items.

• Journal of the Korea Safety Management & Science
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• v.13 no.1
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• pp.121-126
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• 2011

The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

• KIEAE Journal
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• v.16 no.4
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• pp.79-86
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• 2016

Purpose: Frequently, the apartment management offices have difficulties in effective repair works due to their insufficient technological capability to operate long-term repair program. There also have been many cases of failure in executing urgent repairs mainly because the repair allowance has not accumulated enough for the repair works on time. This study aimed to determine core items in apartment maintenance in order to reduce the confusion and unnecessary efforts for the management office by suggesting simple list of repair items. Method: Core items are defined using several indicators. The degrees of necessity for repair work(NRW) are calculated combining the impacts to living, safety, and aesthetics. Then the degrees of burden of repair cost(BRC) are estimated by analyzing actual long-term repair program of three apartment complexes. Lastly the degrees of accumulation demand for repair allowance(AD) are calculated with NRW and BRC. Result: The core items and essential items are suggested for three apartment types as case studies based on the indicators of NRW, BRC, and AD. Then, the required accumulated allowance per $m^2$ was calculated to effectively implement repair works.