• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Journal of Nutrition and Health
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• 제30권10호
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• pp.1229-1243
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• 1997

The purpose of this study were to :(a) investigate meal costs, plate waste costs, and advantages/disadvantages of conventional /commissary foodservices and (b) compare the effectiveness of commissary foodservice systems with that of conventional systems. Questionnaires were developed and mailed to 136 schools in Kyonggi-do. A total of 106 questionnaires were usable, resulting in a 77.9% response rate. Teacher's teaching of good food habits and students satisfaction with school foodservices were surveyed in three schools from each system. Moreover, plate waste was measured to express cost and benefit in currency. Data were analyzed using the SAS package for description analysis, t-test, $\chi$$^2$ test, ANOVA, and the Vilcoxon rank sum test. Approximately seventy percent of 294schools in Kyonggi-do were operating commissary systems and most of them were of the rural (reduced paid) type. The number of meals served varied significantly between types of foodservice. The results of this study indicated that average food , labor utility , and supply costs were saved in the commissary system and that the total meal cost/person for a day was 1218.7 won compared to 1452.4 won in the conventional system. Though total meal costs were saved in the commissary system, dietitians had difficulties cooperating with school foodservice committees and supporters associations, especially in satellites of the commissary system. In addition, dietitians and teachers in the commissary system did not carry out teaching activities on good food habits to students as often as in the conventional system. Other problems that dietitians recognized in the commissary system were difficulties in training employees and parents for portion control and serving relatively simple menus. Students, as customers of school foodservices, are very important for system evaluation . Students in the commissary system scored of food itself , cleanliness of tableware, waiting time, quantity of meal and food temperature significantly lower than students in the conventional system. Moreover , the rate of plate waste was 20.5% in the commissary system as compared to 3.3% in the conventional system. Cost-effectiveness (saving 233.7won/person/day) is the main benefit of the commissary system. However , because of lower satisfaction scores and a highest plate waste rate, 201.9won/ person were wasted in the commissary system. The results of this study suggest that increasing the number of meals served within a commissary system might maximize the efficiency of the system, but increasing the number of satellites is not recommended because it might be out of dietitians control in many aspects.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2009년도 추계 학술논문 발표대회
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• pp.253-256
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• 2009

To the success of the megaproject including various and complex facilities, it is needed to establish a database system. Developments in data collection, storage and extracting technology have enabled iPMIS to manage various and complex information about cost and time. Especially, when we consider that both the go and no go decision in feasibility, Cost is an important and clear criteria in megaproject. Thus, Cost data modeling is the basis of the system and is necessary process. This research is focus on the structure and definition about CBS data which is collected from sites. We used four tools which are Function Analysis in VE, Casual loop Diagram in System Dynamics, Decision Tree in Data-mining, and Normalization in SQL to identify its cause and effect relationship on CBS data. Cost data modeling provide iPMIS with helpful guideline.

• 설비공학논문집
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• 제14권2호
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• pp.134-142
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• 2002

LCC (Life-Cycle Cost) analysis is a practical method and a guideline for evalua-ting the economic performance of building service systems. By using the LCC analysis, the most cost-effective design decision can be made, which has the lowest LCC during the project study period among the various design alternatives. The present case shows an example of appro-priate use of the LCC analysis, by demonstrating the procedures of decision making among at-tarnative building HVAC systems at community center and congress hall of a local government.

• 한국안전학회지
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• 제25권4호
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• pp.84-89
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• 2010

In Korea, the method of assessing uninsured costs is not adopted in a direct way, but in an indirect way on the basis of the insured cost. From this method, the cost of accidents can be approximately calculated, but accurate calculation of uninsured costs is not easy. Therefore, a better method of assessing uninsured costs caused by industrial accidents is necessary. In this study, the system program and database for assessing uninsured costs from industrial accidents were developed on the basis of the results of previous studies. This program and database could quantitatively assess uninsured costs more accurately and quickly than other studies. This system would contribute to the efficient analysis of industrial accident costs.

• 한국국방경영분석학회지
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• 제25권2호
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• pp.144-157
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• 1999

In this paper, we consider a new preventive replacement policy for the system which deteriorates while it is in operation with an increasing failure rate. The system is subject to two types of failure. A type 1 failure is repairable while a type 2 failure is not repairable. In the new policy, a system is replaced at the age of $t_p$ or at the instant the$\textsc{k}^{th}$ type 1 failure occurs, whichever comes first. However, if a type 2 failure occurs before a preventive replacement is performed, a failure replacement should be made. We assume that a type 1 failure can be rectified with a minimal repair. We also assume that a replacement takes a non-negligible amount of time while a minimal repair takes a negligible amount of time. Under a cost structure which includes a preventive replacement cost, a failure replacement cost and a minimal repair cost, we develop a model to find the optimal ($\textsc{k},t_p$) policy which minimizes the expected cost per unit time in the long run while satisfying a system availability constraint.

• Current Research on Agriculture and Life Sciences
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• 제32권4호
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• pp.231-235
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• 2014

이 연구는 파각란 선별기 도입을 비용 편익분석 목적으로 수행되었다. 계란 파각란 선별기를 도입할 때의 총수입과 총비용 평가액의 추정결과는 다음과 같다. 총비용의 경우 구입가격, 고정비용 및 유동비용의 합계로 나타내었고, 할인율에 따라 5%, 10%일 때 각각 232,904천원과 242,904천원으로 산정되었다. 계란 파각란 선별기 평가액은 할인율에 따라 228,543천원(할인율 5%인 경우)과 218,543천원(할인율 10%인 경우)으로 추정되었다(Table 6). 파각란 선별기 기술가치에 대한 평가는 B/C비율, 순현재가치(NPV), 내부수익율(IRR)의 값으로 판단되었고, 내부수익율 IRR의 값은 가정했던 할인율보다 훨씬 높게 나타났고, 순현재가치도 0보다 큰 값으로 나타났으며, B/C비율도 1.0 이상으로 나타나 경제적 타당성을 가지는 것으로 판단되었다(Table 7).

• Journal of Power Electronics
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• 제12권3호
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• pp.487-494
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• 2012

A new low cost high power density photovoltaic power conditioning system (PV PCS) with an energy storage system is proposed in this paper. Its high power density and cost effectiveness can be achieved through the unification of the maximum power point tracker and the battery charger/discharger. Despite the reduced power stage, the proposed system can achieve the same performance in terms of maximum power point tracking and battery charging/discharging as the conventional system. When a utility power failure happens, the proposed system cannot perform maximum power point tracking at the UPS mode. However, the predetermined battery voltage near the maximum power point of the PV array can effectively generate a reasonable PV power even at the UPS mode. Therefore, it features a simpler structure, less mass, lower cost, and fewer devices. Finally, to confirm the operation, validity, and features of the proposed system, a theoretical analysis and experimental results from a single phase AC 220Vrms/1.5kW prototype are presented.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2002년도 학술대회지
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• pp.456-459
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• 2002

오늘날 건설공사의 효율화를 위한 EVMS(Earned Value Management System)도입의 중요성을 인식하고 많은 연구가 발표되고 있다. 그러나 EVMS를 도입한 공정에 대한 경험부족과 국내 건설의 제도적${\cdot}$환경적 요인으로 인해서, 기술적인 분석이나 사례분석에 대한 관한 연구는 아직 미흡한 실정이다. 본 연구에서는 EVMS를 도입한 공정상에 성과지수(SPI : Schedule Performance Index, CPI : Cost Performance Index)를 산정하여, 여러 통계적 분석방법을 적용해서 프로젝트 관리상에 일정, 비용상의 추세(Trend) 및 문제의 원인을 분석${\cdot}$연구하고자 한다.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1994년도 춘계공동학술대회논문집; 창원대학교; 08월 09일 Apr. 1994
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• pp.715-725
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• 1994

The objective of this research is to develop a cost model for integrated CAD system. A computerized system realizing this model then is used to aid designers. The first area is to propose a conceptual framework of a multilevel cost model. The methodology of constructing the model is discussed. Then suggestion of an object oriented programming technique for implementing the model is presented. Complicate estimation procedure can be systematically handled by this technique. Interval analysis to deal with the uncertainty of information and decision during design process is used. An experimentation algorithm for calculating the cost distribution is proposed to overcome the shortcoming of interval analysis. Major focus of this research is on net shape manufacturing processes including die casting, injection molding, and metal forming.