• Korean Journal of Social Welfare
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• v.60 no.1
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• pp.233-250
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• 2008

The purpose of this study is to report a case of cost analysis for community-based social service centers for the disabled. This study analyzed 2002 accounting reports and annual business reports from 20 social service centers for the disabled. To identify weight of each service researchers surveyed each service in terms of significance, difficulty, and emphasis from managers among centers. For cost analysis, this study used TCA(Traditional cost accounting), rather than ABC(Activity-based costing) because of costs, time, and difficulty to find cost drivers. Findings indicate that average annual expenditure is about 1260 million Won. About 65.8% is for labor and another 13.2% is for programs. In addition, the cost for respite care service(1 hour basis) is 26,922 Won and job counselling with job capacity evaluation(2 hour basis) is 143,355 Won. These costs does not count on real estate costs and low labor costs. Thus, market price of those services should be higher than the above. This study analyzed the costs with service bassis rather than costing item basis. This method would provide more useful information to decision makers in relation to program expansion, reducement, and resources allocation etc.

• Journal of Service Research and Studies
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• v.7 no.2
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• pp.43-51
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• 2017

The first goal of this study is to confirm validity and reliability of service innovation and service performance concepts in Chinese service industry and to verify positive relationship between the two concepts empirically. Furthermore, as the second goal of this study, we tried to check if cost leadership strategy and differentiation strategy have positive moderate effect on the relationship. Based on the results of survey on 203 Chinese service companies, we verified that service innovation and service performance are valid concepts and that the former has positive effect on the latter and, additionally, differentiation strategy, not cost leadership, showed positive moderate effect on that relationship.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.1B
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• pp.113-118
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• 2006

Cost estimation of an intermittent aerobic digestion technology was carried out in this study. Aeration ratio is one of the most important design factors and it affects installation and power consumption cost. For the purpose, digestion efficiency was fixed at 35% of SS reduction and the reactor type was assumed a 2-chamber sequencing batch reactor (SBR). Installation cost and power consumption cost were evaluated and converted in terms of present value that could reflect the rate of discount and the rate of economic growth. The lower aeration ratio needs higher installation cost but lower power consumption cost. From the point of only installation cost, conventional aerobic digestion is cheaper than intermittent aerobic digestion. But intermittent aerobic digestion is better economical for more than 10 years of estimated service life. The optimal aeration ratio was dependent on the service life and it was lower as the estimated service life increased. For the 45 years as the service life, the optimal aeration ratio was estimated 0.3 and the total cost was 64% of the conventional aerobic digestion.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.32 no.10A
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• pp.941-949
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• 2007

By the newly emerging Network access technology, we face the new heterogeneous network environment. The required level of service quality and diversity are now multiplied by the increment of wireless service subscribers. Focusing on the co-existence of multiple access network technology and the complex service needs of users, the wireless service operators should present the stable service quality for every user. The service operators should build the new operation framework which combines the pre-established networks and newly adopted ones. Our problem is finding the optimal heterogeneous network operation framework. We suggest a market-based marginal cost function for evaluating the relative value of resource of each network and develop the whole new heterogeneous network operation framework.

• Journal of Service Research and Studies
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• v.7 no.1
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• pp.65-82
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• 2017

This study is to examine the effects of high commitment HRM on service performance in the service industry, and to examine the mediating effect of the organizational internal innovation direction. Specifically, the direction of internal innovation consists of high-value-added HR and service and cost-reduction downsizing. We assumed that the high-value-added direction of HR and service will have a positive mediating effect. And assumed that cost-reduction downsizing direction has negative mediating effect. The data were collected from 2013 workplace panel survey(WPS) of the Korea Labor Institute(KLI). Among the 1,775 companies, 896 companies classified as wholesale and retail, transportation, professional scientific services, education services, health social services, financial services, and other services (such as information society support services) were extracted and used. In summary, high-commitment HRM has a positively significant effect on the direction of high value-added innovation of HR and services, and has a negatively significant effect on the cost-reduction downsizing direction. In addition, the direction of high value-added innovation of HR and service was positive effect on service performance, and cost-reduction downsizing innovation direction has a negative effect on service performance. And the direct effect of high commitment HRM on service performance has not been confirmed. However, we confirmed the positive mediating effect of high value-added innovation direction of HR and services, and confirmed that the negative mediating effect of cost-reduction downsizing. Therefore, it is confirmed that the two variables have a full mediating effect on the relationship between high commitment HRM and service performance.

• Journal of Service Research and Studies
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• v.9 no.3
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• pp.61-72
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• 2019

Design is a knowledge service industry that is undervalued in Korea despite its large impact on the development of high - tech industries such as national industrial policy and the fourth industrial revolution. In the design industry, the strategic outsourcing system collapses. This phenomenon is not confined to the domestic market, and the design service companies of design-developed countries such as Europe and the US are also struggling with the classic. Accordingly, some implications were found through the case study of domestic design projects, including overseas, that private companies are more concerned with design cost reduction and cost structure to secure liquidity rather than improving design quality level and pursuing innovation through design outsourcing. It is big. As design is a core competency of a company, internalizing core design tasks, and as products and services become platforms, regional design countermeasures have been reduced, which has led to a decline in the cost standard for large companies' design service outsourcing. In design service industry, design outsourcing is performed at the request of the client, and the service value of the outsourcing is received. In the early 2000s, the importance of design management led global consulting companies to pursue M & A rather than cooperate with design service companies, and Samsung Electronics and other large corporations acquired a large number of excellent design personnel and developed their own design management research institute. This study investigated the design service outsourcing cases of public and private companies (large corporations, midsize companies) widely in relation to the design service price criterion, and grasped the indicators of the actual size and level of the design industry. I will make suggestions about the value and direction of the global design industry through interviews with experts and literature on the changes and influences of these cost criteria.

• Journal of the Architectural Institute of Korea Structure & Construction
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• v.34 no.2
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• pp.41-48
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• 2018

Carbonation is one of the major detrimental factors to the reinforced concrete structures owing to penetration of atmospheric CO2 through the micro pores, thereby it reduces the durability of the concrete. The maintenance periods and cost for concrete according to the coefficient variation of different finishing materials is documented in literature. However, it is required to carry out the systematic and well planned studies. Therefore, keeping them in mind, surface repair was carried out to the carbonated concrete and the maintenance cost was calculated to measure the durability life after repair with different variable. The deterministic and probabilistic methods were applied for durability and repair cost of the concrete. In the existing deterministic model, the cost of repair materials increases significantly when the concrete structure reaches its service life. In present study using a stochastic model, the maintenance period and cost was evaluated. According to obtained results, there was no significant difference in the number of maintenance of the coefficient variation. The initial durability has a great influence on the maintenance time and cost of the structure. Unlike the deterministic model, the probabilistic cost estimating model reduces the number of maintenance to the target service life expectancy.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2014.05a
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• pp.197-199
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• 2014

Todays, with the spread of Mobile devices, SNS service usage has been increasing. While SNS services have many benefits such as providing communication with social functions, these have also negative aspects like fatique. In the point that consumers make their own purchasing decision with considering cost and benefits of goods and services, this paper is to evaluate the value of SNS services considering both sides of beneficial and cost aspects.

• Proceedings of the KSR Conference
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• 2008.06a
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• pp.2463-2466
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• 2008

The public transportation in operation or to be planned domestically includes subway, LRT, bimodal tram and bus, which are independently characterized in their passenger capacity and cost. High quality service is generally accompanied by high cost of construction and operation. Thus, ITS, BIS/BMS and BRT system are recently introduced to provide high quality service to the passengers with the cost as low as possible. The bimodal tram is under development to achieve such goals in public transportation. The passenger capacity is approximately expected to be 10,000$\sim$17,000 persons/hour and the construction cost to be 10$\sim$30 million dollars/km. It is possible to construct the infrastructure gradually depending on the demand of transportation in the planned route, which can effectively reduce the initial cost to launch the service. The bimodal tram is developed to provide the advantages of subway and bus to the passengers with respect to the scheduled operation and flexibility of the lines.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.31 no.3
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• pp.274-285
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• 2021

Objectives: The question of whether the level of fees paid to working environment measurement agencies is appropriate has long been a matter of concern to the government. In addition, measurement institutions express dissatisfaction with their level of compensation, which has a great influence on the evaluation of a subject's policy. This study is intended to find a way to appropriately calculate working environment measurement fees. Methods: We looked at the principle of fee determination as a basic theory of fee calculation used in fee calculation, the legal and academic aspects of the general method of fee calculation, and government cost calculation standards. Furthermore, we reviewed the research methods applied so far to derive a method of calculating fees appropriate for this environment. Results: The working environment measurement environment is different from other commission calculation environments. The other environment is to appropriately calculate the service price provided by a monopoly public enterprise, while the situation is to appropriately calculate the fees provided by competitive private enterprises. Therefore, the service delivery environment and the delivery entity are different. In this case, the appropriate method of calculating service fees would be competitive pricing. There have also been many problems under the method of calculation by service cost. Conclusions: First, the working environment measurement fee requires an accounting correction of endogenous variables. Second, the theory of calculating fees appropriate for this situation is appropriate for competitive pricing that applies to private competitors. Third, the government should make efforts to make the service supply market a fully competitive market while ensuring that the service fee level is determined at the marginal cost level. Fourth, economically, research on marginal cost levels is needed.