• 한국철도학회:학술대회논문집
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• 한국철도학회 2010년도 춘계학술대회 논문집
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• pp.2303-2308
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• 2010

We studied the cost-volume supply characteristic of public transportation systems focused on Bi-modal Tram in the main cities to analyze the applicability and status for the new transit system Bi-modal Tram as public transportation system. The operation cost considering the characteristic of vehicle, facilities, operation and average cost for respective public transportation system and the time cost considering the travel and transfer time are defined to the social cost, and the cost-volume supply curve is based on this social cost. The cost-volume supply characteristic between public transportation modes in the city is determined on the basis of cost-volume supply curve. Through the comparison between cost-volume supply characteristic of main transportation systems, it is analyzed about the relation between public transportation systems in the city and the characteristic for proper service provision. The application of Bi-modal Tram in the city is concluded that it is effective to reduce the social cost on the existing public transportation system.

• 한국조리학회지
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• 제3권
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• pp.165-179
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• 1997

Cost-volume-profit analysis shows the relationship between these factors. The figures expressed in a break-even chart can be used planning control and decision making. The relation ships can also be helpful in understanding how all costs must be covered in menu pricing. Involved in these relationship is the contribution to overhead and profit, or contribution ratio. This study used the food service operation of H hotel. Assumed the FC would be 10% of the High Volume, the VC would be 76% of the high volume. And in the CVP of individual meals, selected labor cost of the VC, assumed labor cost would be 35% of the volume.

• 전기학회논문지
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• 제57권12호
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• pp.2208-2212
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• 2008

This paper deals with the cost reduction design of a single-phase line-start permanent magnet(LSPM) motor. Due to high cost of the permanent magnet(PM), cost reduction can be effectively achieved by reducing PM volume. Therefore, motor characteristics according to the PM volume are calculated by using d-q axis equivalent circuit analysis, and the characteristic map is made. In the characteristic map, maximum torque and efficiency are shown according to motor parameters such as back electromotive force(back emf) and inductances; back emf represents the PM volume. Minimum back emf and inductances satisfying output performance are determined in the characteristic map. Then, motor geometry based on the prototype motor is optimized to get the determined parameters using response surface methodology(RSM) and finite element method(FEM). Through the presented cost reduction design, total PM volume is reduced to 32% of prototype model.

• 보건행정학회지
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• 제10권4호
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• Journal of Preventive Medicine and Public Health
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• 제27권4호
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• pp.793-805
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• 1994

Investigating the existence of volume-outcome relationships for specific disease groups relates directly to the policy issue of whether, and how, specific inpatient services should be regionalized. This study examined whether medical costs and lengths of stay as outcomes were affected by changes in volume within hospitals. Based on the claims data obtained from National Federation of Medical Associations, each six disease categories from medical and surgical conditions were selected and 29,720 cases from 1,266 hospitals were analyzed. Main findings of the research can be summarized as follows: 1. Analyzing volume and cost per case relationship, tonsillectomy class 1, hernia procedure class 0, appendectomy and cesarean section class 0,1 in surgical conditions showed negative relationship significantly. In cases of medical conditions, costs per case in respiratory neoplasm class 2, COPD class 1, 2, digestive malignancy were also related to volume negtively. 2. Comparing volume with length of stay per case, lens procedure class 0, hernia procedure class 0, appendectomy class 0,1, cesarean section class 1 in surgical conditions showed negative relationships significantly. In medical conditions, volume of respiratory neoplasm class 2, COPD class 1,2, digestive malignancy class 0 were associated with negatively. 3. Within same disease categories, changes in cost and length of stay per case to volume were more remarkable in severe cases. These results suggested a significant inverse relationship between disease cases and cost, length of stay per case as outcome variables.

• 한국자원리싸이클링학회:학술대회논문집
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• 한국자원리싸이클링학회 2003년도 추계정기총회 및 국제심포지엄
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• pp.165-169
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• 2003

Current volume reduction methods for wasted expandable polystyrene (EPS) foam are summarized and compared each other. Wasted EPS foam has not been recycled effectively because of its large volume to weight ratio. This has prevented from its proper recycling because of high cost of transportation to recycling plant. Successful recycling of wasted EPS foam results directly from successful, i.e. economically and environmentally, volume reduction of wasted EPS foam. This paper deals with various methods for volume reduction methods of wasted EPS foam. Five typical methods of volume reduction are introduced and they are compared each other in terms of expected PS properties after volume reduction, cost effectiveness of each process, possible effects on environment caused by the volume reduction process, and possible recycled products. The methods include thermal, solvent, far infrared and mechanical compaction. Comparison in this paper is made mostly in qualitative manner. The focus in this study is concentrated on summarizing and comparing existing methods of volume reduction for wasted EPS foam.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 1998년도 추계학술대회 논문집
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• pp.75-78
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• 1998

The selection criteria of the Authorized Stockage List(ASL) in the Army is based on Army Regulation(AR)409, the selection method of ASL is not considered in cost, weight and volume of repair parts. This paper is focused on developing for a new selection model taking account of cost, weight and volume of repair parts. This model is applied to data of a division. The ASL selected in the model is more reduced in cost, weight and volume than that of the previous method.

• 한국시뮬레이션학회:학술대회논문집
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• 한국시뮬레이션학회 2001년도 The Seoul International Simulation Conference
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• pp.63-67
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• 2001

Since the transportation cost takes about two thirds of the logistics cost of Korean firms, significant reduction of business logistics cost can hardly be achieved without effectively reducing the transportation cost. Although consolidated transportation has been regarded as the most promising strategy for reducing the transportation cost, it has not been successful in practice. In this paper we consider a consolidated transportation for the factories located in a limited area such as industrial complexes, where loads of various volume and weight are consolidated. We want to group the loads to assign to a truck of various size such that the total transportation cost is minimized, while the maximum volume constraint and weight constraint of each truck are satisfied. We suggest four heuristic algorithms to efficiently determine the groups of loads; and conduct a computer simulation to evaluate the performances of the algorithms.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2010년도 춘계학술대회 논문집
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• pp.2297-2302
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• 2010

The status and effectiveness of Bi-modal Tram is analyzed through the comparison of the transport effectiveness and operation cost between the public transportation systems (bus, light rail transit) considering the vehicle and operation characteristic of new transit system Bi-modal Tram. The standard operation schedule is established in consideration of the vehicle specification and operation characteristic of main public transportation modes, and then the annual average operation cost is estimated depending on the volume, speed, analysis length for respective public transportation mode. Through analyzing the operation cost and distribution characteristic of public transportation modes depending on the transport volume and travel speed, the operational efficiency suitable for the city is derived. It is concluded that the operational efficiency of Bi-modal Tram is superior to that of the bus and light rail transit on the aspect of travel volume and operation speed.

• 한국국방경영분석학회지
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• 제25권1호
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• pp.75-86
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• 1999

The selection criteria of an Authorized Stockage List (ASL) in the Army is based on Army Regulation(AR)409. However, the current selection method of ASL is not considered in cost, weight and volume of repair parts. This paper is focused on developing for a new selection model taking account of cost, weight and volume of repair parts. Goal programming is utilized in order to consider weighted priorities. Different units of cost, and volume are normalized for using weighing value. Real data of a field division are applied to the model. Results of the new selection model are more reduced in cost, weight and volume than those of the previous method.