• Korean Journal of Construction Engineering and Management
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• v.8 no.4
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• pp.176-184
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• 2007

Recently, in the korean construction industry, the importance of cost management in the building design process has been grown up institutional systems and policies for the cost management of design stages are however weakness. Traditionally, the range of cost management has been limited to the construction stages, and due to inefficiency of the infrastructure such as standards and building cost data for cost management. It has trouble to perform the cost management in building design process. This study intends to derive key influence factors for raising efficiency of cost management. With questionnaire surveys to professionals, we analyze a current situations and the influence of obstacle factors on cost management. Finally, the key influence factors are induced, based on the result of the analysis on influence the obstacle factors.

• Journal of Korean Academy of Nursing Administration
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• v.8 no.1
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• pp.17-29
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• 2002

The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

• Journal of Information Technology Services
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• v.6 no.3
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• pp.87-110
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• 2007

Recently, researches on IT Service Management (ITSM) for improving information system operation service and information system outsourcing cost estimation model are proliferating. This study suggests a new cost model of IT operation service and optimizing method based upon the characteristics of operation service as a long-term and continuous business service for both user's and service provider's point of view. This study explains the cost optimization model of IT operation service by improving service request management process, such as adequate reception and control, proper valuation, process management using project management methodology, effective organization and time management of service personnel. Especially in this study, service ability improvement effect and fixed operation cost reduction effect are defined to prove the proposed new cost model.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.3
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• pp.71-78
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• 2011

This parer proposes application of quality costing system in quality improvement area. Cost of quality in quality improvement area provides a valuable of both providing the need for improvement and giving a starting point for project. WQCMS(Web-based Q-Cost Management System) have ability to collect and analyze quality data generated from various different departments in the inside or outside of the enterprise without any limitations, if end-users are able to access wide area network. It provides the capability to integrate quality information from database and to generate various easy analysis reports to management's needs using built-in analysis tool modules with real-time. Web-based quality cost management system to measure the performance of quality improvement activities in the business firms. This paper proposes standard model for quality cost process in quality improvement area.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.2 no.2
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• pp.11-18
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• 1979

The purpose of this study is to establish a purchasing cost reduction program for the management practical use. The research method of this study is a bibliographical search of the materials available in the library at Keimyung University and the writer's private study, and the case analysis. The body of this study is divided into three sections. The first section deals with the purchasing management systems in terms of the nature and characters of purchasing management and purchasing cost in total management system. The second section includes purchasing cost reduction program through value analysis technique and the third section covers summary and the following conclusions : 1) Top management should be aware of the important position of purchasing activities from the cost point of view, and they should be aware that a good purchasing cost reduction program could be established through value analysis technique. 2) For such a purchasing cost reduction program to be carried out. effectively the management should support and back up the program. 3) There should be a training program to educate and develop the personnel who can manage and operate the purchasing cost reduction program through valuean analysis technique. 4) And cooperative system should be established in management and operative organization system from the total management systems, view for the effective use of the program.

• Journal of the Korean Institute of Landscape Architecture
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• v.29 no.2
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• pp.68-76
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• 2001

The purpose of this study is to computerize street tree management using a CAD program in order to manage the drawing record of street trees systematically and concurrently. The configuration of this program is composed of Reference Data, Data Inquiry, and Cost Assessment. The Reference Data includes characteristics of trees, monthly managements records, damage by blight and insects and usage of pesticides. The Data Inquiry includes an individual search of the tree index, simple searches and multiple searches. The Cost Assessment includes two main components, the data input with labor cost, manure ocst and pesticide cost and the assesment of management cost for prevention of blight and insects, pruning and fertilization. The results of this study are as follows: 1) When there are practices such as transplanting and removing of street trees it is immediately updated with the various situation. By creating an in progress a tree management system, up to the date information can be given to the manager for decision making. 2) To identify individual tree at the site or in drawing, the street name and numbers were used instead of coordinates. Tree tags are attached to the street trees individually. It can make DB management simple and easy. 3) By doing simple or multiple search with constructed DB, data can be provided quickly. 4) The result of this type of search are useful in the assessment of management cost very useful in regards to items such as the pruning, pesticides scattering and fertilization. 5) By using the AutoCAD software and existing PC without purchasing new equipment, the cost of system implementation can be minimized.

• Journal of the Korea Safety Management & Science
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• v.18 no.2
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• pp.109-118
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• 2016

IPS(Ideal Production System) is a strategic cost management establishing ideal target cost, innovating cost structure and reduction. However, IPS was commonly used in assembly industry acquiring components and using them to assemble vehicles etc. Applying IPS to steel industry is a new try and not easy because cost elements in flow manufacturing are clustered and obfuscated in a complicated way. This paper proposes ICM (Ideal Cost Management) method adaptive to steel industry. One of the biggest advantages is that ICM could classify and categorize costs in detail according to accounts and manufacturing machines. Based on ICM information, steps of extracting and maximizing ideas are followed effectively. From 2013, ICM was applied successfully to POSCO Pohang Steel Works 38 factories.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.27 no.4
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• pp.179-186
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• 2004

The purpose of this study is to implement web-based quality cost management system to measure the performance of quality improvement activities in the business firms. Developed WQCMS(Web-based Q-Cost Management System) have ability to collect and analyze quality data generated from various different departments in the inside or outside of the enterprise without any limitations, if end-users are able to access wide area network. It provides the capability to integrate quality information from database and to generate various easy analysis reports to management's needs using built-in analysis tool modules with real-time. The proposed system was developed using Microsoft's .Net technology, ASP.NET and MS-SQL Server 2000. By web-enabling Q-cost management system, the effectiveness of the system management and utilization was realized by easiness of information integration and economical efficiency.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.185-190
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• 2022

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager's point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

• Journal of Korean Society for Quality Management
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• v.33 no.2
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• pp.87-99
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• 2005

Quality cost system is a key element of an organization's quality program. In this paper we suggest a quality cost evaluation system for aerospace industries considering the aircraft development and manufacturing processes. To reduce the cost of poor quality, we present an extended quality cost concept and detailed quality cost categories. The extended quality cost includes prevention cost, appraisal cost, failure cost, and the cost hidden in the processes. The evaluation of this extended quality cost will be helpful in identifying critical quality issues in aerospace industries.