• 한국병원경영학회지
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• 제11권1호
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• pp.54-90
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• 2006

Medical clinics are core institutes that cover the primary medical care in Korea. Financial viability of the clinics is essential for them to conduct their roles and functions, and can be improved by increasing their operating profitability. On this ground, this study aimed at finding important factors that affect the operating profitability, and thereby at suggesting strategic alternatives that can contribute to the improvement of the profitability. Operating margin was set as a dependent variable, and such factors as general management conditions, number of visits, medical revenue, marketing activities, input resources, medical cost as independent variables. Nineteen hypotheses related to the variables were established and tested using data collected from 138 sample clinics for the year 2003. The results of the study are as follows : Firstly, such variables as percent ratio of the depreciation plus rent costs to total administration costs, type of clinical department manifested whether medical, surgical, or quasi-surgical, percent ratio of the interior facility investment to total fixed assets, and total number of outpatient visit are important factors that affect, positively or negatively, the medical profitability of the clinics. Secondly, following measures are needed to be established and implemented to improve the medical profitability. (1) Administration costs share 53.2% of the total medical costs, and depreciation plus rent costs 16.3% of the total administration costs. This implies that such measures as reinforcement of marketing activities, establishment of the cooperative utilizing system of the facility and equipment, or group practice are needed to increase cost-effectiveness. (2) Occupancy rate of the clinics with inpatient bed is as low as 45.5%, causing high fixed costs and low medical profitability. For its improvement, the resource input structure should be reorganized. Thirdly, in the future, a study that can increase sample representativeness of the study and explanation power of the variables should be performed for each type of clinical department to find more specific determinant factors and to contribute to the improvement of the medical profitability of the clinics.

• 한국건설관리학회논문집
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• 제4권4호
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• pp.69-79
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• 2003

국내 부동산 건설기업 중 2001년 말 현재 등록된 업체 중 약 93$\%$가 5억원 이하(적자 기업 포함)의 당기순이 익을 나타내고 있는 실정이다. 과거 10여년간의 매출원가 율과 매출원가 구성비율을 분석한 결과 매출원가 구성비에 큰 변화가 있었음을 발견하였다. 재료비, 노무비는 점차 감소하였고 외주가공비는 크게 증가하였다. 원가통제의 기본이 되는 활동점을 찾기 위해 공종별 신활동기준 원가관리를 모색하였다 부동산 건설업의 특징이 수주금액(판매금액)이 확정되어 있고 원가사용에 따라 이익 규모가 달라진다. 확정된 수주금액에서 최대의 이익을 창출하고, 새로운 원가관리 방법을 찾아 지속적인 경영혁신을 이루어야 할 시점이다. 공종별 신활동기준 원가관리는 부동산 건설업의 생존경영을 위한 관리혁신으로 생각된다. 실행예산과 경영원가 통제는 같은 대상을 놓고 서로 다른 관점에서 일정과 비용을 통제한다. 실행예산은 구체적인 활동 중심으로 집행되고, 경영원가는 지출내역인 재료비, 노무비, 외주비, 경비의 형태로 통제된다. 공종별 신활동기준 원가관리 방법을 이용하여 실행하기 위해서는 우선 활동의 동인이 무엇인가? 그 활동이 얼마만큼의 부가가치 창출을 하는지 사전에 분석되어 실행해야 한다. 부동산 건설업의 공종별 신활동기준 원가관리 기법은 부동산 건설업의 생존경영에 꼭 필요한 원가 관리 방법으로 지속적인 연구가 필요하다고 생각된다.

• International Journal of Computer Science & Network Security
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• 제21권3호
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• pp.198-205
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• 2021

For twenty years, in the EU there has been a trend of a lack of maritime infrastructure and a redundance of the road one, which has a negative impact on the economy. The intermodal transport market structure in the EU has not changed over the past ten years. The stability of transport systems due to the lack of changes in the transport market remains under threat, affecting supply chains and networks through the optimization of warehousing and transportation costs. The research methodology is based on a quantitative assessment of cause-and-effect relations between economic growth and transport and logistics in the EU. A statistical analysis of security indicators, intermodal and modal transport, international trade in goods within the EU and in the world trade in goods, the dynamics of GDP of the EU countries, the level of openness of the EU economy, investment and maintenance costs of different modes of transport and infrastructure has been carried out. The results show that in 2000- 2010 there were positive changes in the transport and logistics infrastructure of the EU, which had a positive effect on trade, openness of the economy of the EU, GDP growth. However, at that time, negative effects of environmental impact and the load on road and rail transport were accumulating. Investment in different modes of transport is limited, and technical maintenance and infrastructure maintenance costs form a significant part of GDP of the EU. A slowdown in economic growth leads to budget constraints and infrastructure financing gap. As a result, the freight and passenger intermodal and modal transport market structure remains virtually unchanged. The load on rail and road transport remains stable, despite the reduced level of transport hazards. Transport productivity has declined over the past ten years. Herewith, the intensification of trade and the openness of the EU economies require constant modernization and innovative renewal. The EU policy in this direction remains normative, uncontrolled, which is reflected in investment differences within the EU and maintenance costs.

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

• 한국철도학회:학술대회논문집
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• 한국철도학회 2005년도 춘계학술대회 논문집
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• pp.1115-1124
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• 2005

The usual distinction made in the literature is between decision facilitating and decision influencing. Because time only runs one way, both uses of cost information are problematic. In the first instance, a cost description (measurement or estimate) is provided to decision makers before a decision is made. Unfortunately, costs can only be measured after the fact. This means that cost analysts must estimate the costs of the alternatives under consideration. In some cases, measured cost is a reliable predictor of future costs; in other cases it is not. Regardless of its reliability, however, it is all we have or can have. Consequently, managers must be informed as to how their performance will be measured and how measured performance will affect outcomes they care about -- promotion, pay, esteem, etc. I will outline the basic approaches to cost measurement and then show how cost measures can be used to facilitate and to influence decisions of the railway industry.

• 한국경영과학회지
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• 제25권1호
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• pp.67-84
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• 2000

In this paper, we address a network design problem including the decision of hub facility locatiions which is typically found in a communicatio and a transportation network design studies. Due to the administrative and the geographical restrictions, it is common to assume that each user should be assigned to only one hub facility. To construct such a network, three types of network costs should be considered: the fixed costs of establishing the hubs and the arcs in the network, and the variable costs associated with transversing the network. The complex problem is formulated as a mixed IP embedding a multicommodity flow problem. Exploiting its special structure, a dual-based heuristic is then developed, which yields near-optimal design plans. The test results indicate that the heuristic is an effective way to solve this computationally complex problem.

• 건축역사연구
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• 제15권1호
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• pp.7-27
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• 2006

This study aims to identify and analyze the factors that influenced the construction of London Eye which was led by private groups, including characteristics in progress, differentiated value in design, the combination of technology and design, and construction costs. The results of this study were the followings. 1) London Eye provides a new construction method for a landmark in the downtown in that the architects became the clients of the project which might have been hoarded, procuring the construction costs and completing it by themselves. 2) London Eye presents a space utilization method where undeveloped spaces in the downtown are used in three-dimensions by erecting a structure on the river with a minimum land. 3) The process of design, production and erection is propelled the realization of technical intention design with one system and from at the initial stage, the participation of the engineer where the designer is equal with you must accompany. 4) London Eye is endowed with strong shape by a circle in design concept, which is the simplest geometrical figure, and it provides organic relationship between the past and the present by utilizing historical elements in various ways. 5) The construction was completed through four phases including idea phase, promotion phase, turn-key contract phase, and design-build phase. The most critical factor to the success is derived from the direct contact with Involved companies from the production phase. 6) In a project facing many challenges in terms of technology, the design-build method proves to be a more effective method than turn-key contract in that it may more allocate risks and enable coherent implementation of the core concept in design. The organization for the design-build method was composed of three phases including general affairs, responsible contracting by sector, and cooperative system by sector. Since that was a new concept structure, high-level contractors who hadn't had existing cooperative relationships with one another formed new cooperative relationship, while collaborating companies who had long cooperated led the responsible contracting and sub-cooperative system, which resulted in reduction of risks and time. 7) The major factors to change design were the design characteristics, derived from a technically great combination, and the opening time. 8) A new erection method was applied to London Eye, a structure that overcame the limitation in land and period, and the process of installation demonstrated that it is an important value for the construction of a landmark in the city. 9) In spite of many visitors and tremendous operational income, the factors that London Eye fails to free itself from debts include the construction costs expended double than expected, and interest burden to the investments, which occurred in the course of procuring the costs. Absolute limit in time increased the construction costs, resulting in being a great obstacle in the course of operation.

• 한국도로학회논문집
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• 제17권2호
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• pp.143-150
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• 2015

PURPOSES : The authors set out to estimate the related carbon emissions, energy use, and costs of the national freeways and highways in Korea. To achieve this goal, a macro-level methodology for estimating those amounts by road type, road structure type, and road life cycle was developed. METHODS : The carbon emissions, energy use, and costs associated with roads vary according to the road type, road structure type, and road life cycle. Therefore, in this study, the road type, road structure type, and road life cycle were classified into two or three categories based on criteria determined by the authors. The unit amounts of carbon emissions and energy use per unit road length by classification were estimated using data gathered from actual road samples. The unit amounts of cost per unit road length by classification were acquired from the standard cost values provided in the 2013 road business manual. The total carbon emissions, energy use, and cost of the national freeways and highways were calculated by multiplying the road length by the corresponding unit amounts. RESULTS: The total carbon emissions, energy use, and costs associated with the national freeways and highways in Korea were estimated by applying the estimated unit amounts and the developed method. CONCLUSIONS: The developed method can be employed in the road planning and design stage when decision makers need to consider the impact of road construction from an environmental and economic point of view.

• 기술혁신연구
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• 제25권2호
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• pp.153-179
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• 2017

국가연구개발사업 규모가 매년 증가함에 따라 이에 대한 간접비 금액도 증가하고 있다. 간접비는 연구개발사업의 효율적인 추진에 필요하기 때문에 이에 대한 관심도 높아지고 있다. 현재 국가 연구개발과제의 실제 간접비율이 고시비율보다 현저하게 낮다는 주장들이 있다. 하지만 이러한 실제 간접비율의 계산에 고시된 간접비율을 적용하지 않는 간접비 예외사업이 포함되어 낮게 나타난 것으로 파악되고 있다. 그런데 간접비 예외사업은 고시간 접비율의 적용이 곤란한 사업적 특성을 가지고 있는 사업에 한정하여야 하는데, 이에 대한 검토가 미흡한 실정이다. 따라서 간접비 고시비율 예외 적용사업의 타당성을 검토하고, 당해 사업에서 간접비 발생 원인을 탐색하여 적정한 간접비 지급기준을 설정할 필요가 있다. 본 연구에서는 현행 국가연구개발사업의 간접비 고시비율 예외사업을 조사하고, 정률 예외사업의 원가동인을 탐색하여 적정한 간접비 지급기준을 설정함으로써 합리적인 사업관리 방안을 모색하고자 하였다. 원가동인을 탐색하기 위하여 우선 정률예외사업에 대한 특성과 비목구조를 분석하였다. 분석 결과, 4개의 정률예외사업별로 각각 비목 구성의 고유한 특성이 도출되었다. 기반구축사업에서는 연구장비재료비의 비중이 50%로서 가장 높게 나타났으며, 인력양성사업에서는 학생인건비의 비중이 43%로 가장 높게 나타났다. 국제공동예산사업에서는 국제활동비를 식별할 수 없었으나, 연구장비재료비의 비중이 50%로 가장 높으며, 연구활동비가 31%의 비중을 차지하고 있었다. 하지만 평가조정사업은 내부인건비(37%), 연구과제추진비(21%), 연구활동비(19%) 순으로 나타나고 있으며, 기관별로 큰 차이가 없어서 예외적용사업이 아닌 일반사업으로 분류하는 것이 타당한 것으로 판단되었다. 본 연구에서는 이러한 각 사업별로 비목 구성비율의 특성에 따른 원가동인을 고려하여 조정간접비율을 산정하는 식을 마련하였다. 이를 통해 다음과 같이 우리나라 정률예외사업에 적용될 고시 간접비율 설정방안 세 가지를 제시하였다. 1) 사업 특성별로 거액 비목은 간접 비율 계산에서 제외하고 고시비율 적용한다. 2) 정률예외사업을 분리하여 별도의 고정간접비율 적용한다. 3) 고시사업과 통합하되 특정 거액 비목은 제한을 설정하여 고시비율 적용한다. 본 연구는 국가연구개발 정률예외사업에 대하여 처음으로 원가구조를 분석하고, 합리적인 간접비 설정방안을 제시하였다는 데에 그 의의가 있다. 간접비는 직접비와 함께 국가연구개발사업을 효과적으로 수행하는 데에 기여한다. 따라서 본 연구에서 제시된 간접비 고시비율 예외적용 기준안을 통해 국가연구개발사업을 수행하는 연구기관에 실소요 간접비를 지원함으로써 연구개발사업의 효율적 추진을 도모할 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1053-1064
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• 2020

This study aims to determine the perceptions of Islamic Financial Cooperative (BMT) managers in the Indonesian BMT Association on the acceptance of core banking technology. The Technology Acceptance Model (TAM) is used because it has simple theoretical characteristics (parsimony) and is supported by data (verifiability). This study develops the TAM model by integrating new variables -perceptions of maqashid sharia, perceptions of economies of scale, perceptions of market structure, and perceptions of technology procurement costs. These new variables are used to measure intention in using technology and actual usage in BMT operations. This study used PLS-SEM with smartPLS 3. The study was conducted in Central Java in six ex-Residency at 35 BMT with 300 respondents consisting of six levels of position level. The research found that maqashid sharia and market structure directly influenced the intention of BMT managers in using core banking technology. This new finding strengthens a theoretical model regarding the role of maqashid sharia in the acceptance of information technology in BMT. In addition, the perception of economies of scale has no significant effect on intention in using technology or its actual usage. The perception variable of technology procurement costs was found to have no significant effect on intention in using technology.