• 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.

• Journal of the Korea Safety Management & Science
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• v.3 no.4
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• pp.1-9
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• 2001

Cost-benefit analysis was investigated to propose the analysis method of the effect of investment and the optimum investment level of safety management cost for preventing gas accident in the B governor station. From five classifications of safety management costs consisting of cost items with similar characters and potential accident costs calculated by risk assessments(FMEA/HAZOP), we found that the order of the benefit(the reduction cost of the potential accident cost) was the instrument increase and repair cost > the safety checking and inspection cost > the labor and training cost > the safety equipment and corresponding cost > the research and development cost. As the benefit was increased with increasing the investment cost, the effect of investment was increased with decreasing the Investment cost. As a result, the optimum safety management cost was estimated and the investment level was analyzed by the model of optimum investment level.

• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.93-118
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• 2022

Purpose - Export marketers may have incentives to attempt real earnings management to avoid low reported earnings. Therefore, we attempted to verify the relationship between cost stickiness and real earnings management in the context of export marketing. Design/methodology/approach - Data were collected from exporters that settle-accounts in December excluding financial businesses listed on the stock market from 2015 to 2019. Multiple regression analysis were employed to analyze the data. Findings - The results showed that there is a negative relationship between cost stickiness and real earnings management. In addition, the results showed that export marketers little attempt to offset the cost inefficiency caused by the increase in expense because of cost stickiness with opportunistic management activities through real earnings management. Rather, as the level of real earnings management appears lower, exporters showing cost stickiness are expected to report management performance based on actual marketing. Furthermore, exporters with a high level of managerial centrality or high managerial overconfidence little attempt to offset cost inefficiency caused by cost stickiness with real earnings management activities. Research implications or Originality - Our study is the first to investigate the quality of earnings information of exporters with cost stickiness. Based on the results, we suggested efficient marketing strategies for exporters.

• Journal of the Korean Society of Safety
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• v.37 no.3
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• pp.34-44
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• 2022

This study analyzed the smart construction safety cost included in safety management plans that are approved before construction. Specifically, it refers to the cost incurred in constructing and operating a safety management system using wireless communication and facilities. Based on the obtained statistical results, an activation policy for the inclusion of the smart construction safety cost in building safety management plans was proposed. The smart construction safety cost must be included in the safety management cost; notably, this is mandated by the Construction Technology Promotion Act. However, there are some problems with the inclusion of smart construction safety costs. To analyze the problems encountered when calculating the smart construction safety cost and including it in safety management plans, in this study, statistical analysis was performed using the data of 1,334 safety management plans received at the Construction Safety Management Integrated Information (CSI) from June to August 2021. The results show that only 50.7% of the safety management plans included the smart construction safety cost although the current law mandates 100% inclusion of these costs. Thus, it is apparent that the smart construction safety costs are only included in a low proportion of sites. In addition, the calculated smart construction safety costs were shown to have a small correlation with the construction cost; moreover, they appeared to be distributed at a constant cost level. In this context, it is believed that perfunctory cost calculations were performed at most sites since the effect of the construction cost on the smart construction safety cost was negligible. Therefore, it is necessary to improve the inclusion of smart construction safety costs by strengthening the authorization process of the approval institute of safety management plans. In addition, institutional support, such as guidelines that promote the calculation and inclusion of appropriate smart construction safety costs according to the characteristics of sites, are needed.

• Journal of the Korean Society of Safety
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• v.37 no.6
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• pp.50-59
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• 2022

In the Construction Technology Promotion Act (CTPA) of the Republic of Korea, safety management cost is enforced as a statutory cost that must be included in the budget of construction projects. However, the construction of underground electric power transmission facilities (UEPTFs) is not included in the category of construction works defined in the CTPA. Consequently, the statutory safety management cost does not apply to the construction of UEPTFs. To overcome this limitation, the clients of UEPTF construction projects generally provide internal guidelines enabling the addition of the safety management cost in the project budget. Nevertheless, even after the execution of the internal guidelines, some important cost items are omitted from the budget owing to the incompleteness of the guidelines. In this context, this paper proposes a complete set of accounting items and their calculation methods for appropriate budgeting of the safety management cost of UEPTF construction projects. To this end, the current budgeting method of the safety management cost of UEPTF construction projects is analyzed, and a questionnaire study is performed to confirm the necessary cost items and their appropriate calculation methods. Based on the results of the questionnaire study, a set of accounting items and their calculation criteria for the budgeting of the safety management cost of UEPTF construction projects are proposed.

• Journal of the Korea Institute of Building Construction
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• v.2 no.1
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• pp.155-162
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• 2002

In this research, I finally came to a conclusion analyzing the connection among managing of each items in management expenses, the size of each complex and stories, and the term of using. (1) In the managing cost regarding to the management manner, although the managing cost of self-governing management is less imposed than the one of commission management, there is slight difference between those Costs. And it is more important to consider the effectiveness of management than to emphasize reduction of management cost. (2) The higher the stories, the higher the managing cost of elevator per the unit area. It Is caused by the fact that the father the distance of the elevator operating, the higher the electric charges. (3) The third of one of total management cost goes to pay the personnel expenses. So I found that the effective management of the expenses is available to reduce management cost. (4) The higher the stones, the lower the cost of personnel expenses including the cleaner cost. (5) The sum of costs assigned in repairment and management increases in proportion to the term of using. The costs assigned in special repairment and management are interacting to each other. (6) To reduce the management cost, we have to cut down the personnel in security guard that occupies one third of total management cost with application to the joint security system and operation of the self-governing guard. Through this process, it will be easy to accomplish the rationalization of contract with an outside order. Because the improvement of management service is not only the responsibility of owner but also the one of dwellers. And it Is imperative to realize the importance of cooperation and trust between the owner and dwellers. And the establishment of effective managing system which has convenience and rationality must be settled without delay.

• KIEAE Journal
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• v.10 no.4
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• pp.111-116
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• 2010

The environmental management is essential for construction projects. The environmental management cost for construction projects is used for various purposes to control the environmental pollution and treat the wastes generated from the construction sites. Six construction cases were analyzed to compare the environmental management cost. The proportion of environmental management cost for total construction budget should be higher than 0.70% in redevelopment projects and 0.30% in newly constructed buildings, respectively, but every six construction cases did not meet the legal requirement. Redevelopment projects expanded more environmental management cost than the newly constructed projects especially in noise control and wastes treatment. In case of apartment construction projects, the proportion of environmental management cost of redevelopment buildings is 2.4 times higher than the newly constructed buildings, but in all cases, paid more attention to the noise and waste controlling measures than the wastewater treatment. It is needed to ensure the cost-effectiveness of environmental management for achieving the eco-friendly construction sites.

• Journal of the Korea Institute of Building Construction
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• v.12 no.6
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• pp.624-635
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• 2012

Construction projects, including housing, are carried out over long periods of time. According to changes to the construction period, the cost of input materials and wages also changes. Therefore appropriate management is important in order to minimize cost risks caused by fluctuations in prices. In Korea, housing units are usually sold in lots prior to construction completion. Therefore, careful management of input elements such as materials and equipment that are sensitive to price fluctuations is very important. This study deals with how the price fluctuation of materials, labor, and equipment influences the change of housing cost and seeks a way for cost management through identifying key resources sensitive to price fluctuation. As a result, a change to the housing cost index multiplies depending on cost changes of materials and labor together. Labor costs are a major factor on the housing cost index. In addition, certain types of materials and labor input to housing construction greatly influence price fluctuations. Thus, it is found that managing those main cost factors is the key for effective cost management.

• Proceedings of the KSR Conference
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• 2009.05a
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• pp.331-340
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• 2009

This study is objected by suggesting rationalization method of management and maintenance cost for railway investment assessment. The estimate of rational benefit and cost are a work of vital importance to decide railway investment as preliminary feasibility investigation is institutionally reinforced since January 2007. In particular, railway management and maintenance cost have to be applied to realistic and detail cost as railway investment assessment guide. For example, types of railway, construction of new line, improvement of conventional line, double tracking, railway electrification. However, railway investment assessment is inconsistency because of estimating the railway management and maintenance cost using existing unrealistic management and maintenance cost. Therefore, this study is performed parametric analysis effecting on the railway management and maintenance cost considered new technique, enhanced facilities and improved standard. Also, it suggests the itemized standard management and maintenance cost. Finally, it will be helped to establish the base of railway investment through the rationalization method of management and maintenance cost.

• Journal of the Korea Safety Management & Science
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• v.4 no.4
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• pp.15-26
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• 2002

The quantitative evaluation method of the safety management cost was suggested to prevent a gas accident as a major industrial accident. In a gas governor station, process risk assessments such as the fault tree analysis(FTA) and the consequence analysis were performed. Based on process risk assessments, potential accident costs were estimated and the cost-benefit analysis(CBA) was performed. From the cost-benefit analysis for five classification items of safety management cost, the order of the cost/benefit ratio was estimated.