• 한국병원경영학회지
• /
• 제14권3호
• /
• pp.23-48
• /
• 2009

The purpose of this study was to provide criteria which help executives to make decisions through the analysis of profitability of ultrasonography conducted in each medical department. In order to achieve such purpose, the study conducted break-even analyses on three medical departments of a university hospital in which has used ultrasonography was largely conducted in diagnosing diseases and performing surgeries. The research was carried out from January to June 2008. The data necessary for calculating cost, were collected using by computerized data. The results of the study were summarized as follows. 1. The Cost structure of each medical department: The Cost of ultrasonography was divided into direct cost and indirect cost through the categorization by cost object. Labor cost accounted for the largest portion of the direct cost with 69.3% in the department of obstetrics and gynecology, 67.4% in the department of radiology and 58.2% in the cardiac ultrasonography center, which followed by the depreciation cost of ultrasonography equipment. The calculation of the average material cost of each ultrasonographic test by medical test found that the cardiac ultrasonography center took first place with 2,355 won, followed by the department of obstetrics and gynecology with 266 won and the department of radiology with 233 won. As for the power cost of ultrasonography equipment, the department of radiology took fist place with 442,000 won. The power cost, however, did not affect much the cost price, because it accounted for only a small portion of the cost. As for indirect cost, the cardiac ultrasonography center ranked first with 7,156,000 won. Building depreciation cost accounted for the largest portion of the indirect cost. 2. Break-even analysis: Under the supposition that cost price can be divided into fixed cost and variable cost, a break-even analysis was conducted using the cost price confirmed through the cost structure of each medical department. As for the average customary charge of ultrasonography test conducted in each medical department, the department of obstetrics and gynecology charged 24,627 won, the department of radiology 53,179 won and the cardiac ultrasonography center 65,174 won. According to these results, the charges of ultrasonography test imposed by the department of radiology and the cardiac ultrasonography center wre enough to surpass break-even levels, but the charge imposed by the department of obstetrics and gynecology was not enough to offset the cost price. In conclusion, labor cost accounted for the largest proportion of cost price of ultrasonography test conducted in diagnosing diseases and performing surgeries in medical departments, followed by the fixed cost of ultrasonographic equipment depreciation cost. In medical department where the current charge of ultrasonography test turned out not to offset cost price through the break-even analysis of ultrasonographic equipment, ways to reduce fixed cost which accounts for the largest proportion of the cost price should be sought. Even medical departments whose current charge of ultrasonography test is enough to surpass break-even level are required to work for efficient management and cost reduction to continuously generate profits.

• 대한산업공학회지
• /
• 제21권3호
• /
• pp.299-311
• /
• 1995

Conventional discounted cash flow techniques fail to capture the risk associated with investments. This paper proposes an annual cash flow model that considers risk, cost structure and inventory liquidation in the evaluation of investment alternatives. The risk differential of investments is included using the capital asset pricing model while the stochastic version of the cost-volume-profit approach is used to consider inventory liquidation and cost structure. Tradeoffs between fixed and variable costs have been investigated, and portrayed using iso-cash flow curves. The proposed cash flow model has been developed, in particular, to enable an accurate evaluation of advanced manufacturing systems.

• 한국유통학회지:유통연구
• /
• 제2권1호
• /
• pp.215-230
• /
• 1997

Today, The biggest problem in the structure of high cost and low efficient economic situation in Korea is found due to problem of cost circulation field, so the government officials and enterprises trying to solve it. In fact, The high cost, low efficient structure is not good to poor circulation of goods among businesses, especially in Dae-gus local industries. also, we face there is a shortage of indirect social capital which caused by a lack of connectoin among businesses in the circulation field. Recently, in order to solve the problem of circulation, it is above all necessary that government and local authorities pay attention to it and effort of positive and drastical investment. As the economy of Dae-gu would be activiate and local firms competion should be strengthen, it is request that the policy for efficiency in the circulation of goods need to effort as follows; 1. The highest class of local firms try to convert of knowledge in order to reduce the cost of goods. 2. To efficient of firms goods, it is essential that standardize the goods and spread for automation, so in the long run, There will be thrust forward establishment of total goods information network.

• 한국건축시공학회:학술대회논문집
• /
• 한국건축시공학회 2012년도 춘계 학술논문 발표대회
• /
• pp.21-23
• /
• 2012

The process of building project for planning, designing, construction, maintenance, and waste disposal are related with each other. However, we have a difficulty for estimating building's LCC due not to be flexible each other. Therefore, we analyzed the boundary condition between the process of construction and maintenance, and analyzed the factor of segment. We also suggested the Link System for flexible relation.

• 국제학술발표논문집
• /
• The 6th International Conference on Construction Engineering and Project Management
• /
• pp.637-638
• /
• 2015

There has been growing interests in life-cycle project management in the construction industry. A lot of attention is given to Building Information Modeling (BIM) which stores and uses a variety of construction information for the life cycle of project management. However, due to the additional workload arising from BIM, its expected effects versus its input costs are still under discussion in practice. As an attempt to address this issue, one of previous studies suggested an automated linking process by developing Standard Classification Numbering System (SCNS) and Geometry Breakdown Structure (GBS) to enhance the efficiency of integration process of BIM objects, cost, and schedule. Though SCNS and GBS facilitates identifying all different dataset, making object sets and linking schedule activities still needs to be manually done without having an automated tool. In this context, the purpose of this paper is to develop and validate a fully automated integration system for 3D-objects, cost, and schedule. A prototype system for single family homes (Hanok) was developed and tested in order to verify its efficiency.

• 한국공간구조학회논문집
• /
• 제7권3호
• /
• pp.133-140
• /
• 2007

대공간 구조물은 힘의 흐름을 자연스럽게 하고, 휨모멘트의 영향을 가능한 저감 시켜 면내력만으로 외부하중에 저항하는 역학 개념을 기초로, 구조 시스템의 효율성을 극대화시키는 형태저항형 구조이다. 구조물의 경제성 분석은 그 프로젝트의 실행을 결정할 수 있는 중요한 요소이다. 대공간 건설에는 일반 건물에 비해 많은 기술적 고려가 요구된다. 프로젝트의 성공적인 수행을 위해 타당성 검토 단계에서 구조물의 전 생애의 필수적인 요소에 대한 분석이 요구된다. 본 논문에서는 기존 대공간 구조물의 사례를 조사하며, 이를 통해 자료를 수집하고 공사비를 분석하였다. 본 연구는 대공간 구조의 데이터 베이스 구축을 위한 기본적인 데이터 제공을 목적으로 한다.

• 자원ㆍ환경경제연구
• /
• 제11권2호
• /
• pp.233-260
• /
• 2002

This paper tries to analyze the efficiency structure and regulatory effects in electric power industry by using total factor productivity and indices based on cost function method. This paper performed an empirical analysis on the efficiency improvement and optimal scale taking the cost aspect in electricity industry into account. By expanding the cost structure framework, this paper proposes the analytical method regarding the needs of technology regulation and presents the empirical results which can be verified. Hence, this work can play a key role in decision-making of the national power development and regulatory policy. The empirical result indicates that the electricity industry in Korea has been in the state of economies of scale until 1980s, However, due to sustained growth of power generation, economies of scale declined and subsided after 1980s and then diseconomies of scale is shown recent years. The analysis on the effect of technology regulation shows the national large-scale base-load power plant development-oriented policy until so far contributed substantial cost effect to the electricity industry. The empirical result indicates that the reserve requirement as one of means of technology regulation policy did not contribute to the economies of scale but positive effect on the total factor productivity in Korea.

• 국제학술발표논문집
• /
• The 7th International Conference on Construction Engineering and Project Management Summit Forum on Sustainable Construction and Management
• /
• pp.263-270
• /
• 2017

The precast concrete (PC) structure has been preferred for reasons of shortening the construction time and securing the quality and, in particular, it has a cost saving effect in case of long span and heavy loaded structure with high floor height. Most engineers take it for granted to install the plant produced PC members. Researchers in several papers have argued that slander PC members such as columns and girders can be cost-effective if in-situ production is possible, while ensuring quality equal to or better than in-plant production. However, this argument is not officially accepted because objective verification has not been done. Therefore, the purpose of this study is to experimentally conduct in-situ production of PC members to verify the above claim. For this study, a storage building with long span and heavy loaded structure with high floor height was selected as a case study site. For the site, most of the PC members were supplied from the plant, and some of the columns were produced in the site for this study. As a result, it has been confirmed that it has a cost saving effect of 20% while having superior quality to plant-produced PC columns.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권4호
• /
• pp.315-324
• /
• 2022

The goal of this study is to understand better the relationship between hospital bed occupancy rate and cost rigidity as a proxy for the degree of hospital bed congestion, as well as the relationship between the risk of changes in hospital bed occupancy rate and congestion cost, targeting public hospitals. As public hospitals for analysis, we selected hospital projects from the Public Enterprises Survey Reports published by the Department of Public Enterprises, Ministry of Finance, and obtained unbalanced panel data consisting of 1,505 hospitals and 15 years, totaling 12,595 hospitals and years. The analysis revealed that the risk of changes in the bed occupancy rate increases the degree of cost rigidity and leads to a decrease in the variable cost ratio; furthermore, an increase in the bed occupancy rate decreases the degree of cost rigidity and leads to an increase in the variable cost ratio. These findings suggest that although public hospitals are taking managerial actions to avoid congestion costs, congestion costs resulting from higher bed occupancy rates have not been eliminated. The regression analysis results show that even if congestion costs arise as the occupancy rate increases, they are covered by the increase in revenue associated with the increase in the occupancy rate.

• 대한조선학회논문집
• /
• 제46권3호
• /
• pp.351-361
• /
• 2009

Many manufacturers define the system of a new product flexibility, and take advantage of previous-product information using the product configuration concept. Product configuration is an approach that defines the system of a new product centered on the product structure by referring to the previous-product information. In this paper, it is established how to apply the concept of a product configuration utilizing previous-ships information in construction cost estimation process systematically and effectively. For this, we define the advanced-construction cost estimation process based on a naval ship product model, and design construction cost estimating model. It is validated that this process and model have the applicability through the case study of the construction cost estimating of the mine-warfare ship.