• 제목/요약/키워드: cost volume

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기업의 국제다각화가 하방경직적인 원가행태에 미치는 영향 (The Effect of Corporate International Diversification on Cost Stickiness)

  • 이창섭;우소희;이현정
    • 한국산학기술학회논문지
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    • 제19권9호
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    • pp.100-107
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    • 2018
  • 본 연구는 기업의 국제다각화가 하방경직적인 원가행태에 미치는 영향을 실증적으로 분석하였다. 기업의 활동수준을 나타내는 척도로서 매출액이 증가할 때의 원가증가율보다 매출액이 감소할 때의 원가감소율이 낮게 나타나는 원가행태를 하방경직적인 원가행태라고 부른다. 이러한 원가행태는 경영자의 조정비용을 고려한 의사결정으로 인해 발생하는데 국제다각화 기업의 경우, 발생액 상쇄가설에 따라 경영자의 조정비용에 대한 재량적 의사결정 판단개입이 줄어들 것이라고 판단하였다. 실증분석 결과, 국제다각화 기업이 그렇지 않은 기업보다 원가의 하방경직성이 완화되었음이 관찰되었다. 본 연구는 기업의 국제다각화가 경영자의 원가에 관련된 의사결정에 유의한 영향을 줄 수 있는 가를 검증함으로서 자본시장과 학계에 공헌할 것으로 기대된다.

고관절 부분 치환술 시술정보 공개에 따른 재입원율, 입원일수 및 진료비의 변화 (The Change in Readmission Rate, Length of Stay and Hospital Charge after Performance Reporting of Hip Hemiarthroplasty)

  • 장원모;은상준;사공필용;이채은;오무경;오주환;김윤
    • Journal of Preventive Medicine and Public Health
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    • 제43권6호
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    • pp.523-534
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    • 2010
  • Objectives: We assessed impact of performance reporting information about the readmission rate, length of stay and cost of hip hemiarthroplasty. Methods: The data are from a nationwide claims database, National Quality Improvement Project database, of Health Insurance Review & Assessment Service in Korea. From January 2006 to April 2008, we received information of length of stay, readmission within 30 days, cost of 22 851 hip hemiarthroplasty episodes. Each episodes has retained the diagnoses of comorbidities and demographics. We used time-series analysis to assess the shifting of patients selections, between high volume (over 16 operations in a year) and low volume institutions, after performance reporting (December 2007). The changes of quality (readmission, length of stay) and cost were evaluated by multilevel analysis with adjustment of patient's factors and institutional factors after performance reporting. Results: As compared with the before performance reporting, the proportion of patients who choose the high volume institution, increased 3.45% and the trends continued 4 months at marginal significance (p = 0.059). After performance reporting, national average readmission rate, length of stay were decreased by 0.49 OR (95% CI=0.25 - 0.95) and 10% (${\beta}$=-0.102, p<0.01) and cost was not changed (${\beta}$=-0.01, p=0.27). The high volume institutions were more decreased than low volume in length of stay. Conclusions: After performance reporting, readmission rate, length of stay were decreased and the patient selections were marginally shifted from low volume institutions to high volume institutions.

교통안전진단 개선방안들의 우선순위 산정 연구 (A Study on Practical Method of Utility Curve for Deciding Priority Order of the Improvements in Traffic Safety Audit)

  • 최지혜;강순양;홍지연;임준범
    • 한국안전학회지
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    • 제31권3호
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    • pp.143-155
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    • 2016
  • Recently, a massive loss of life and property is occurring in Korea due to traffic accidents, with the rapid increase in cars. For improvement of traffic safety, the Korea Transportation Safety Authority intensively analyzes accident data in local governments with low traffic safety index, performs a field investigation to extract problems and offers local governments improvements for problems, by conducting the 'Special Survey of Actual Conditions of Traffic Safety' each year, starting 2008. But local governments cannot strongly push forward the improvement projects due to the limited budget and the uncertainty of the improvement plan effects. Therefore, this study suggested a model which applied the Utility concept to the AHP theory, in order to efficiently decide a priority of the improvement plans in accident black spots in consideration of the limited budget of local governments. The number of accidents in each spot for improvement and accident severity, traffic volume, pedestrian volume, the improvement project cost and the accident reduction effect were chosen as evaluation factors for deciding a priority, and data about the improvement plan costs and the accident reduction effects, traffic accidents and traffic volume in the spots to undergo the special research on the real condition of traffic accident in the past were collected from the existing studies. Then, regression analysis was carried out and the Utility Curve of each evaluation factor was computed. Based on the AHP analysis findings, this study devised a priority decision method which calculated the weight and the utility function of each evaluation factor and compared the total utility values. The AHP analysis findings showed that among the evaluation factors, accident severity had the biggest importance and it was followed by the improvement plan cost, the number of accidents, the improvement effect, traffic volume and pedestrian volume. The calculated utility function shows a rise in utility, as the variables of the 5 evaluation factors; the number of accidents, accident severity, the improvement plan effect, traffic volume and pedestrian volume increase and a fall in utility, as the variables of the improvement plan cost increase, since the improvement plan cost is included in the budget spent by a local government.

국내 로터리의 회전교차로 전환에 따른 통행비용 분석 (Analysis of Travel Cost According to Transferring from Rotary to Roundabout in Korea)

  • 임진강;박병호
    • 한국도로학회논문집
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    • 제16권5호
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    • pp.121-131
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    • 2014
  • PURPOSES : The goal of this study is to analyze the travel cost according to transferring from rotary to roundabout in Korea. METHODS : This study gives particular attentions to investigating the existing 48 rotaries in Korea and building the networks of before and after improvements using VISSIM, and analyzing their travel costs. RESULTS : The main results are as follows. First, from the field survey, the domestic rotaries were analyzed to need many improvements of geometric structure for the effective operation. Second, the difference of travel cost at 3-legged rotaries were evaluated to be less than other types of rotaries due to low traffic volume. Finally, the travel cost of 4-legged and multi-legged rotaries were analyzed to rapidly increase by increasing volume. CONCLUSIONS : This study analyzes the effects using both real and simulation data unlike the existing studies. Also, this study suggests the future research topics which compare and evaluate the relations between real data and simulation outputs.

생산량과 공정분산이 변하는 공정평균이동 문제의 마모한계 결정 (Determination of the Wear Limit to the Process Mean Shift Problem with Varying Product and Process Variance)

  • 이도경
    • 산업경영시스템학회지
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    • 제43권3호
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    • pp.95-100
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    • 2020
  • Machines and facilities are physically or chemically degenerated by continuous usage. One of the results of this degeneration is the process mean shift. The representative type of the degeneration is wear of tool or machine. According to the increasing wear level, non-conforming products cost and quality loss cost are increasing simultaneously. Therefore a periodic preventive resetting the process is necessary. The total cost consists of three items: adjustment cost (or replacement cost), non-conforming cost due to product out of upper or lower limit specification, and quality loss cost due to difference from the process target value and the product characteristic value among the conforming products. In this case, the problem of determining the adjustment period or wear limit that minimizes the total cost is called the 'process mean shift' problem. It is assumed that both specifications are set and the wear level can be observed directly. In this study, we propose a new model integrating the quality loss cost, process variance, and production volume, which has been conducted in different fields in previous studies. In particular, for the change in production volume according to the increasing in wear level, we propose a generalized production quantity function g(w). This function can be applied to most processes and we fitted the g(w) to the model. The objective equation of this model is the total cost per unit wear, and the determining variables are the wear limit and initial process setting position that minimize the objective equation.

최적 생산/판매 계획을 통한 기업 목표 관리 사례 (Management for Company Objectives with Considerations of Optimal Production/Sales Planning)

  • 정재헌
    • 한국경영과학회지
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    • 제34권2호
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    • pp.77-90
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    • 2009
  • Total profit level Increases if a company increase the cost for achieving R&D related goals of equipment productivity enhancement, production cost saving, or for achieving equipment scale target, sales volume goal. But how much money should be invested to achieve a certain level of profit? We formulated the model to set the optimal goal levels to minimize the investment cost under the constraint that certain level of total profit should be guaranteed. This model derived from a case of P steel company. We found that this should be considered in relation with the production sales planning (known as optimal product mix problem) to guarantee the profit. We suggested a nonlinear programming model, 3 valiant form of the p+roduct mix problem. We can find the optimal Investment level for the R&D related goals or sales volume goal, equipment scale target for the P steel company using the model.

2계층 VOD 서비스망에서의 트래픽 분석과 저장용량 결정 (Traffic analysis and storage allocation in a hierarchical two level network for VOD service)

  • 김여근;김재윤;박승현;강성수
    • 한국경영과학회:학술대회논문집
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    • 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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    • pp.89-92
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    • 1996
  • It is generally recognized that Video On Demand (VOD) service will become a promising interactive service in B-ISDN. We consider a hierarchical two level network architecture for VOD service. The first level consists of connected Local Video Servers(LVSs) in which a limited number of high vision programs are stored. The second level has one Central Video Server(CVS) containing all the programs served in the network. The purpose of this paper is to analyze the network traffic and to propose the storage policy for LVSs. For this purpose, we present an analysis of program storage amount in each LVS, transmission traffic volume between LVSs, and link traffic volume between CVS and LVSs, according to changing the related factors such as demand, the number of LVSs is also presented on the basis of the tradeoffs among program storage cost, link traffic cost, and transmission cost.

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국내 리매뉴팩쳐링 산업의 활성화 방안에 관한 연구 (A Study on Active Implementations of Remanufacturing Industry in Korea)

  • 김현수;한대희
    • 산업경영시스템학회지
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    • 제23권59호
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    • pp.105-118
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    • 2000
  • The rise in population and the increase of urbanization and industrial growth has resulted in an ever-increasing volume of municipal solid waste that must be regularly collected, transported, and ultimately disposed of. Therefore, over the last decade the public, commercial and legislative awareness of environmental issues has been increased dramatically on earth particularly some industrial countries which has a shortage of landfill capacity. A quality, cost and delivery lead-time are usually considered as the competitive factors for each industry. However, the concepts of environmental issue are emerging common terms and concerns more seriously. More attention than ever is being focused on the recycling and source reduction techniques to reduce the total volume of waste. Unfortunately, however, a shortage of landfill capacity and increasing disposal cost requests a fundamental solution about the environmental issue. That is the remanufacturing which allow manufacturers to minimize waste, production cost and to turn end-of-life product into a profitable product. The objectives of this research were to growth the remanufacturing system by suggesting issues and implementation methods for the remanufacturing. In order to accomplish these objectives, we introduced backgrounds of appearance and benefits of the remanufacturing.

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최적 열전달계수를 이용한 단열기준산출

  • 이진원;이종원
    • 대한설비공학회지:설비저널
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    • 제8권2호
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    • pp.95-100
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    • 1979
  • Optlmum overall heat transmission coefficient for residential buildings is calculated as a function of building parameter, area/volume. Equivalent heat transmission coefficient and equivalence factor are introduced and optimized with respect to annual cost including fuel cost , insulation cost and equipment cost Comparison with recent standard of West Germany shows similarity of the result.

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생산량이 감소하는 공정평균이동 문제에서 Cpm+ 기준의 손실함수를 적용한 보전모형 (A Maintenance Model Applying Loss Function Based on the Cpm+ in the Process Mean Shift Problem in Which the Production Volume Decreases)

  • 이도경
    • 산업경영시스템학회지
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    • 제44권1호
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    • pp.45-50
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    • 2021
  • Machines and facilities are physically or chemically degenerated by continuous usage. The representative type of the degeneration is the wearing of tools, which results in the process mean shift. According to the increasing wear level, non-conforming products cost and quality loss cost are increasing simultaneously. Therefore, a preventive maintenance is necessary at some point. The problem of determining the maintenance period (or wear limit) which minimizes the total cost is called the 'process mean shift problem'. The total cost includes three items: maintenance cost (or adjustment cost), non-conforming cost due to the non-conforming products, and quality loss cost due to the difference between the process target value and the product characteristic value among the conforming products. In this study, we set the production volume as a decreasing function rather than a constant. Also we treat the process variance as a function to the increasing wear rather than a constant. To the quality loss function, we adopted the Cpm+, which is the left and right asymmetric process capability index based on the process target value. These can more reflect the production site. In this study, we presented a more extensive maintenance model compared to previous studies, by integrating the items mentioned above. The objective equation of this model is the total cost per unit wear. The determining variables are the wear limit and the initial process setting position that minimize the objective equation.