• 무역상무연구
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• 제13권
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• pp.3-26
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• 2000

The International Chamber of Commerce published the millennium edition of its standard trade definitions, Incoterms 2000. Incoterms are a basic reference for sales contracts, in constant daily use throughout the world. The new version will make it easier for traders to do business in the new century, despite the growing volume and complexity of international transactions. Since Incoterms were first published in 1936, they have been updated six times. They precisely define the responsibilities of buyer and seller and are recognized as the international standard by customs authorities and courts in all the main trading nations. It is important for traders to incorporate the correct Incoterms into their international contracts to avoid unnecessary legal problems. Courts may otherwise interpret trade terms according to often widely divergent national laws and unless the use of Incoterms is specified, expensive legal disputes can arise. Division of costs is a most important element in every contract of sale. The parties must know not only who does what but also how costs resulting therefrom should be divided between them. In most cases the fact that a party must do something means that he must also bear the resulting costs, unless otherwise agreed. But there are many exceptions to this principle and uncertainties arise, particularly with respect to services performed by other parties. Also, difficulties arise with respect to the division of costs whenever additional costs are caused by unexpected events, such as hindrances causing a ship to deviate or to remain in a seaport longer than expected. The main principle of the division of costs is clear enough: the seller has to pay costs necessary for the goods to reach the agreed point of delivery, and the buyer has to pay any further costs after that point. But as noted, it is not always easy to implement this principle in practice, since the detailed distribution of functions under the various trade terms is not and cannot be fully defined in Incoterms. Instead, failing precise stipulations in the contract of sale, guidance must be sought from other criteria such as commercial practices used earlier by the same parties or the custom of trade.

• 산학경영연구
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• 제11권
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• pp.295-317
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• 1998

환경회계는 환경비용을 식별하고 측정하여 기업의 이해관계자들에게 제공하는 것이다. 따라서 본 연구의 목적은 첫째, 환경비용의 측정방법과 인식기준을 고찰하고 둘째, 환경비용의 공시방안을 제시하는 것이다. 본 연구는 국내외 관련문헌과 연구논문을 중심으로 한 문헌조사방법을 이용한 이론적 연구이다. 본 연구의 주요결과는 다음과 같다. 첫째, 환경비용은 발생원천과 기능 및 형태를 고려하면 환경오염 비용과 환경보전비용으로 크게 구분할 수 있다. 둘째, 환경비용의 측정방법은 다양하지만 거의 주관적이고 자의적인 것이어서 환경비용의 정확한 측정은 아직까지 어려운 실정이다. 셋째, 환경비용의 인식은 발생주의 원칙에 따라 전기오류수정손익으로, 당기비용 또는 손실로, 차기로 이연하여 자본화한다. 넷째, 환경비용의 공시는 재무제표확대모형, 절충적 모형, 독자적 보고모형 등이 있으나 단기적으로 전통회계의 틀 속에 계정을 추가하거나 보충명세서로 환경관련정보를 공시하는 재무제표의 확대모형이 적용하기 쉽다. 본 연구의 내용은 우리나라의 환경비용회계처리기준의 제정에 공헌할 것으로 기대된다.

• 한국사회복지학
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• 제69권3호
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• pp.9-33
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• 2017

본 연구의 목적은 우리나라 아동빈곤의 사회경제적 비용을 추계하는 것이다. 선행 연구를 통해 직접비용과 간접비용 항목을 선정하였고, 선정된 각 비용 항목에 대해 기존 데이터 수집과 전문가 델파이 조사를 진행하여 사회경제적 비용을 산출하였으며, 이러한 총 비용을 우리나라의 GDP에 대비하여 살펴보았다. 본 연구 결과는 다음과 같다. 첫째, 2015년 우리나라 아동빈곤의 사회경제적 비용은 절대 빈곤율 기준 총 55조3,009억(GDP대비 3.5%),상대 빈곤율 기준 99조6,858억원(GDP대비 6.5%)에 이르는 것으로 나타났다. 둘째, 아동 빈곤의 사회경제적 비용은 직접비용에 비해 간접비용이 훨씬 큰 것으로 나타났다. 셋째, 전체 비용 항목 중에서 절대 빈곤율과 상대 빈곤율 기준 모두 가장 큰 비중을 차지하는 것은 생산성 손실과 미취업/실직 등의 고용 관련 비용이었고, 그 다음에 범죄비용으로 나타났다. 이러한 결과를 바탕으로 빈곤 아동에 대한 조기 개입, 부모와 자녀에게 동시에 개입하는 이세대 프로그램 실시, 빈곤 아동 같은 고위험 집단의 경우 장기적이고 지속적인 개입과 더불어 통합적 개입이 필요함을 강조하였다.

• 한국구조물진단유지관리공학회 논문집
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• 제15권1호
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• pp.148-158
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• 2011

교량구조물은 사회물류흐름에 필요한 중요한 역할을 하는 사회간접시설물로 공용수명이 다하거나 지진, 폭풍 등의 자연재해에 따라 구조물의 손상이 발생할 경우 기존 교량을 철거하고 재가설 하여야 한다. 공용중인 교량을 재가설할 경우, 차량의 우회, 교통체증에 따른 사용자비용과 공사기간동안의 소음, 분진 등에 따른 사회비용이 발생하게 된다. 하지만 교량의 재가설에 따른 사용자비용과 사회비용은 교량건설시 고려되지 않고, 이를 평가하는 방법 또한 모호하므로 이를 적용한 교량형식이 선정되지 못하고 있다. 따라서 본 연구에서는 교량의 재가설시 발생되는 사회적 간접비용, 즉 사용자의 사회적, 경제적 가치를 파악하여 교량 재가설에 따른 사용자비용의 평가방법을 제안하고 이를 평가하였다. 사용자비용의 평가 시 교량의 일교통량, 첨두시간, 우회거리, 우회시간 등을 포함한 교통정보와 사회적 물동량이 고려되었으며, 차량운행비용과 교량 재가설에 따른 시간지연비용 또한 고려되었다.

• Asian Pacific Journal of Cancer Prevention
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• 제17권6호
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• pp.3007-3013
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• 2016

Background: Gastrointestinal cancers are common malignancies associated with high mortality rates. Healthcare systems are always faced with high costs of treatment of gastrointestinal cancers including stomach cancer. Identification and prioritization of these costs can help determine economic burden and then improve of health planning by policy-makers. This study was performed in 2015 in Kerman City aimed at estimating the direct hospital costs for patients with gastric cancer. Materials and Methods: In this cross-sectional study, the medical records of 160 patients with stomach cancer admitted from 2011 to 2014 to Shafa Hospital were examined, the current stage of the disease and the patients' health status were identified, and the direct costs related to the type of treatment in the public and private sectors were calculated. SPSS-19 was used for statistical analysis of the data. Results: Of the patients studied, 103 (65%) were men and 57 (35%) were women. The mean age of patients was 65 years. Distribution into four stages of the disease was 5%, 20%, 30%, and 45%, respectively. Direct costs in four stages of the disease were calculated as 2191.07, 2642.93, 2877, and 2674.07 USD (63,045,879, 76,047,934, 82,783,019, and 76,943,800 IRR), respectively. The highest percentage of costs was related to surgery in Stage I and to medication in Stages II, III, and IV. According to the results of direct costs of treatment for stomach cancer in Kerman, the mean total cost of treating a patient in the public sector was estimated at 74,705,158 IRR, of which averages of 60,141,384 IRR and 14,563,774 IRR were the shares of insurance and patients, respectively. Conclusions: The high prevalence and diagnosis of disease in old age and at advanced stages of disease impose great costs on the patients and the health system. Early diagnosis through screening and selecting an appropriate treatment method might largely ameliorate the economic burden of the disease.

• 한국아동복지학
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• 제53호
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• pp.25-50
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• 2016

본 연구는 우리나라 아동학대의 사회경제적 비용을 추계하는 것이다. 문헌 고찰을 통해 직접비용과 간접비용 항목을 선정하였고, 선정된 각 비용 항목에 대해 기존 데이터 수집과 전문가 델파이 조사를 진행하여 사회경제적 비용을 산출하였으며, 이러한 총 비용을 우리나라의 GDP에 대비하여 살펴보았다. 본 연구 결과는 다음과 같다. 첫째, 2014년 우리나라 아동학대의 사회경제적 비용은 최소 총 3,899억원(GDP 대비 0.03%), 최대 76조원(GDP 대비 5.1%)에 이르는 것으로 나타났다. 둘째, 아동학대의 사회경제적 비용은 직접비용에 비해 간접비용이 훨씬 큰 것으로 나타났다. 셋째, 전체 비용 항목 중에서 가장 큰 비중을 차지하는 것은 고용 관련 비용이었다. 그리고 선진국에 비해 아동보호 직접 예산의 비중이 매우 낮은 것으로 나타났다. 이러한 결과를 바탕으로 아동보호 예산을 늘려야 하고, 아동학대 발견율을 높이는 방안 마련이 시급히 필요하며, 간접비용을 줄이기 위해 학대 경험 아동의 전문적인 조기 치료에 힘쓰는 것이 중요함을 논의하였다.

• 한국IT서비스학회지
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• 제21권4호
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• pp.1-26
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• 2022

Recently, the number of cases of purchasing food online has been increased, especially in the open market. Therefore, we examined the characteristics of status quo bias and switching costs in the open market. Also, in this study, the causal relationship between the characteristics of status quo bias and switching costs, switching costs and switching intention in the open market was investigated. The analysis result consists of four parts as follows. First, in the open market, rational decision making, which belongs to the characteristics of status quo bias, was found to have a positive (+) effect on time switching cost among switching costs, but did not have a positive (+) effect on economic and psychological switching cost. Second, cognitive misperceptions was consistent with the assumption that it have a positive (+) effect on all of the economic, time, and psychological switching cost, which are switching costs in the open market. Third, psychological commitment was found to have a positive (+) effect on economic and time switching cost among switching costs, but did not have a positive (+) effect on psychological switching cost. Fourth, psychological switching cost, which belongs to switching costs in the open market, was found to have a negative (-) effect like the hypothesis set in switching intention. However, it was found that economic and time switching cost did not have a negative (-) effect on switching intention. This study subdivided the switching costs into three dimensions and compared the degree of influence on the switching intention, and the degree of influence was different for each dimension. Therefore, it was found that when switching from the existing open market to the new open market, it is not possible to simply judge that the switching costs directly has a negative (-) effect on the switching intention or does not.

• International Journal of Contents
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• 제13권2호
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• pp.14-20
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• 2017

The purpose of this study was to investigate the association of obesity with medical care use and costs according to overall diseases, cerebrovascular diseases (CVD), ischemic heart disease (IHD), hypertension (HTN) and diabetes mellitus (DM). The final sample was a group of persons who were free of diseases mentioned above and were not underweight. Their baseline screening program data and health insurance contribution data were connected with a 7-year medical claim database. The participants were classified according to their baseline BMI into normal, overweight, obese, and severely obese groups. Given the disease type, the total costs of DM showed the largest difference in each obesity group in both males and females. Also, the pharmacy costs for DM were more relevant than any other type of service to the obesity level. Considering the high prevalence of obesity and the relevantly increased medical care use and costs, there is a need for reduction in medical costs through obesity prevention efforts.

• 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.

• 한국대기환경학회지
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• 제33권4호
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• pp.403-410
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• 2017

With the growing importance of GHG reduction, wood pellets are considered as a cheaper renewable energy and carbon neutral. On the other hand, there is a concern that the burning wood pellets may release even more air pollutants such as CO and VOCs. In this study, we analyzed the social costs of burning fuels including wood pellets and coals based on the unit calorific value. The social costs were calculated by sum of the import costs of the fuels and the emission costs of the air pollutants. The results showed that wood pellets are inferior to coals in the aspect of the social costs. It is necessary to improve the quality of the wood pellets and pellet boiler facilities for being used eco-friendly energy sources in the future. We suggest that the control facilities of CO and VOCs should be installed, if the control costs are lower than the pollution costs.