• 제목/요약/키워드: development on standard model

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유닛 재구성 방법을 이용한 PDA용 온라인 필기체 한자 인식 (On-line Handwriting Chinese Character Recognition for PDA Using a Unit Reconstruction Method)

  • 진원;김기두
    • 대한전자공학회논문지SP
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    • 제39권1호
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    • pp.97-107
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    • 2002
  • 본 논문에서는 PDA용 온라인 필기체 한자 인식기를 구현하였다. PDA는 PC보다 느린 CPU와 적은 메모리를 사용하기 때문에, 본 논문에서는 적은 연산량과 적은 메모리를 사용하면서 높은 인식률을 갖는 인식기를 개발하는데 초점을 맞추었다. 따라서, 빠른 인식을 위하여 적은 연산 과정을 갖는 인덱스 매칭 방법을 사용하였고, 필기 한자의 획순 변동과 획수 변형을 수용함과 동시에, 문자 모델의 저장을 위한 메모리를 최소화하기 위하여 유닛 재구성 방법을 제안하였다. 사전에 정의된 유닛을 사용하여 1800개의.표준 문자 모델을 설정하였다. 입력된 데이터는 전처리 및 특징 추출 과정을 거친 후 표준 문자 모델과의 획수 및 형태적 특징을 기준으로 선정된 후보 문자들과의 유사도를 측정한다. 실험 대상 문자는 중·고등학교 표준 기초 한자 1800자를 대상으로 하였으며, 획수와 획순에 구애받지 않고 정서체로 필기한 5인의 문자 셀을 사용하였다. 실험은 문자 당 평균 인식 속도와 인식률을 측정하였으며, 이 결과 문자 셀에 대한 평균 인식률 94.3%를 얻었다. 문자 당 평균 인식 속도는 MIPS R4000 CPU를 사용한 PDA에서 0.16 초의 결과를 내었다.

범이론적모형에 근거한 직장 중년남성의 운동행위변화단계에 미치는 영향요인 (The Influence Factors on the Stages of Change of Exercise in Middle Aged Men who Work based on the Transtheoretical Model)

  • 이혜경
    • 산업융합연구
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    • 제20권12호
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    • pp.1-9
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    • 2022
  • 본 연구의 목적은 직장 중년남성의 운동행위변화단계에 미치는 영향요인을 분석하기 위함이다. 연구대상자는 충남, 충북에 거주하며 직장을 다니고 있는 40~59세 중년남성으로 연구의 목적을 이해하고 연구에 참여할 것을 동의한 170명의 중년남성을 대상으로 설문조사하였다. 수집된 연구 자료는 빈도, 백분율, 평균, 표준편차, t-test, 다중 로지스틱 회귀분석을 이용하여 분석하였다. 운동자기효능감(𝛽=.965, p=.003)과 지각된 건강상태가(𝛽=.805, p=.025) 직장 중년남성의 운동행위 변화단계에 유의한 영향을 미치는 것으로 나타났다. 운동행위가 있는 직장 중년남성이 운동행위가 없는 직장 중년남성에 비해 운동자기효능감이 2.6배 높고, 지각된 건강상태는 2.2배 높은 것으로 나타났다. 이 같은 연구결과를 토대로 직장 중년남성의 운동실천을 위한 전략은 운동자기효능감과 지각된 건강상태를 증진하는데 중점을 두어야하며, 이를 바탕으로 직장과 지역사회 차원의 운동프로그램 운영방안을 모색해야 할 것이다.

접근속도와 상충지점 기반 동적황색신호시간 산정 연구 (A Study on the Calculation of Dynamic Yellow Signal Time Based on Approach Speed and Collision Points)

  • 손현호;성상훈;이철기;이현수
    • 한국ITS학회 논문지
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    • 제22권4호
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    • pp.14-34
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    • 2023
  • 본 연구의 목적은 신호교차로의 적정황색신호시간 산정을 위한 것으로, 황색신호시간 산정 시 접근속도와 교차로 폭에 따른 연관성을 알아보고 신호 운영에 따라 변화되는 교차로 내 상충과 딜레마구간을 최소화하여 교차로 운영 안전성을 확보하는 데 있다. 이를 위해 5개 교차로의 6824건의 자료를 수집 분석하였다. 주요 연구결과는 첫째, 차로별 개별차량 접근속도를 분석하고 방향별 상충을 고려해 교차로 폭을 정의하였다. 둘째, 기존 산식의 문제점을 보완한 접근속도와 상충 지점 기반 다중회귀모형식을 개발하였다. 셋째, 개발 산정식을 통해 접근속도와 교차로 폭에 따른 적정황색신호시간 적용 기준표를 제시하였으며, 와의 관계를 이용해 황색신호시간과 딜레마구간을 교차 분석할 수 있는 산정표를 제시하여 황색신호시간 변화에 따른 딜레마 길이의 안전성을 판단하는 방안을 제시하였다.

한정된 O-D조사자료를 이용한 주 전체의 트럭교통예측방법 개발 (DEVELOPMENT OF STATEWIDE TRUCK TRAFFIC FORECASTING METHOD BY USING LIMITED O-D SURVEY DATA)

  • 박만배
    • 대한교통학회:학술대회논문집
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    • 대한교통학회 1995년도 제27회 학술발표회
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    • pp.101-113
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    • 1995
  • The objective of this research is to test the feasibility of developing a statewide truck traffic forecasting methodology for Wisconsin by using Origin-Destination surveys, traffic counts, classification counts, and other data that are routinely collected by the Wisconsin Department of Transportation (WisDOT). Development of a feasible model will permit estimation of future truck traffic for every major link in the network. This will provide the basis for improved estimation of future pavement deterioration. Pavement damage rises exponentially as axle weight increases, and trucks are responsible for most of the traffic-induced damage to pavement. Consequently, forecasts of truck traffic are critical to pavement management systems. The pavement Management Decision Supporting System (PMDSS) prepared by WisDOT in May 1990 combines pavement inventory and performance data with a knowledge base consisting of rules for evaluation, problem identification and rehabilitation recommendation. Without a r.easonable truck traffic forecasting methodology, PMDSS is not able to project pavement performance trends in order to make assessment and recommendations in the future years. However, none of WisDOT's existing forecasting methodologies has been designed specifically for predicting truck movements on a statewide highway network. For this research, the Origin-Destination survey data avaiiable from WisDOT, including two stateline areas, one county, and five cities, are analyzed and the zone-to'||'&'||'not;zone truck trip tables are developed. The resulting Origin-Destination Trip Length Frequency (00 TLF) distributions by trip type are applied to the Gravity Model (GM) for comparison with comparable TLFs from the GM. The gravity model is calibrated to obtain friction factor curves for the three trip types, Internal-Internal (I-I), Internal-External (I-E), and External-External (E-E). ~oth "macro-scale" calibration and "micro-scale" calibration are performed. The comparison of the statewide GM TLF with the 00 TLF for the macro-scale calibration does not provide suitable results because the available 00 survey data do not represent an unbiased sample of statewide truck trips. For the "micro-scale" calibration, "partial" GM trip tables that correspond to the 00 survey trip tables are extracted from the full statewide GM trip table. These "partial" GM trip tables are then merged and a partial GM TLF is created. The GM friction factor curves are adjusted until the partial GM TLF matches the 00 TLF. Three friction factor curves, one for each trip type, resulting from the micro-scale calibration produce a reasonable GM truck trip model. A key methodological issue for GM. calibration involves the use of multiple friction factor curves versus a single friction factor curve for each trip type in order to estimate truck trips with reasonable accuracy. A single friction factor curve for each of the three trip types was found to reproduce the 00 TLFs from the calibration data base. Given the very limited trip generation data available for this research, additional refinement of the gravity model using multiple mction factor curves for each trip type was not warranted. In the traditional urban transportation planning studies, the zonal trip productions and attractions and region-wide OD TLFs are available. However, for this research, the information available for the development .of the GM model is limited to Ground Counts (GC) and a limited set ofOD TLFs. The GM is calibrated using the limited OD data, but the OD data are not adequate to obtain good estimates of truck trip productions and attractions .. Consequently, zonal productions and attractions are estimated using zonal population as a first approximation. Then, Selected Link based (SELINK) analyses are used to adjust the productions and attractions and possibly recalibrate the GM. The SELINK adjustment process involves identifying the origins and destinations of all truck trips that are assigned to a specified "selected link" as the result of a standard traffic assignment. A link adjustment factor is computed as the ratio of the actual volume for the link (ground count) to the total assigned volume. This link adjustment factor is then applied to all of the origin and destination zones of the trips using that "selected link". Selected link based analyses are conducted by using both 16 selected links and 32 selected links. The result of SELINK analysis by u~ing 32 selected links provides the least %RMSE in the screenline volume analysis. In addition, the stability of the GM truck estimating model is preserved by using 32 selected links with three SELINK adjustments, that is, the GM remains calibrated despite substantial changes in the input productions and attractions. The coverage of zones provided by 32 selected links is satisfactory. Increasing the number of repetitions beyond four is not reasonable because the stability of GM model in reproducing the OD TLF reaches its limits. The total volume of truck traffic captured by 32 selected links is 107% of total trip productions. But more importantly, ~ELINK adjustment factors for all of the zones can be computed. Evaluation of the travel demand model resulting from the SELINK adjustments is conducted by using screenline volume analysis, functional class and route specific volume analysis, area specific volume analysis, production and attraction analysis, and Vehicle Miles of Travel (VMT) analysis. Screenline volume analysis by using four screenlines with 28 check points are used for evaluation of the adequacy of the overall model. The total trucks crossing the screenlines are compared to the ground count totals. L V/GC ratios of 0.958 by using 32 selected links and 1.001 by using 16 selected links are obtained. The %RM:SE for the four screenlines is inversely proportional to the average ground count totals by screenline .. The magnitude of %RM:SE for the four screenlines resulting from the fourth and last GM run by using 32 and 16 selected links is 22% and 31 % respectively. These results are similar to the overall %RMSE achieved for the 32 and 16 selected links themselves of 19% and 33% respectively. This implies that the SELINICanalysis results are reasonable for all sections of the state.Functional class and route specific volume analysis is possible by using the available 154 classification count check points. The truck traffic crossing the Interstate highways (ISH) with 37 check points, the US highways (USH) with 50 check points, and the State highways (STH) with 67 check points is compared to the actual ground count totals. The magnitude of the overall link volume to ground count ratio by route does not provide any specific pattern of over or underestimate. However, the %R11SE for the ISH shows the least value while that for the STH shows the largest value. This pattern is consistent with the screenline analysis and the overall relationship between %RMSE and ground count volume groups. Area specific volume analysis provides another broad statewide measure of the performance of the overall model. The truck traffic in the North area with 26 check points, the West area with 36 check points, the East area with 29 check points, and the South area with 64 check points are compared to the actual ground count totals. The four areas show similar results. No specific patterns in the L V/GC ratio by area are found. In addition, the %RMSE is computed for each of the four areas. The %RMSEs for the North, West, East, and South areas are 92%, 49%, 27%, and 35% respectively, whereas, the average ground counts are 481, 1383, 1532, and 3154 respectively. As for the screenline and volume range analyses, the %RMSE is inversely related to average link volume. 'The SELINK adjustments of productions and attractions resulted in a very substantial reduction in the total in-state zonal productions and attractions. The initial in-state zonal trip generation model can now be revised with a new trip production's trip rate (total adjusted productions/total population) and a new trip attraction's trip rate. Revised zonal production and attraction adjustment factors can then be developed that only reflect the impact of the SELINK adjustments that cause mcreases or , decreases from the revised zonal estimate of productions and attractions. Analysis of the revised production adjustment factors is conducted by plotting the factors on the state map. The east area of the state including the counties of Brown, Outagamie, Shawano, Wmnebago, Fond du Lac, Marathon shows comparatively large values of the revised adjustment factors. Overall, both small and large values of the revised adjustment factors are scattered around Wisconsin. This suggests that more independent variables beyond just 226; population are needed for the development of the heavy truck trip generation model. More independent variables including zonal employment data (office employees and manufacturing employees) by industry type, zonal private trucks 226; owned and zonal income data which are not available currently should be considered. A plot of frequency distribution of the in-state zones as a function of the revised production and attraction adjustment factors shows the overall " adjustment resulting from the SELINK analysis process. Overall, the revised SELINK adjustments show that the productions for many zones are reduced by, a factor of 0.5 to 0.8 while the productions for ~ relatively few zones are increased by factors from 1.1 to 4 with most of the factors in the 3.0 range. No obvious explanation for the frequency distribution could be found. The revised SELINK adjustments overall appear to be reasonable. The heavy truck VMT analysis is conducted by comparing the 1990 heavy truck VMT that is forecasted by the GM truck forecasting model, 2.975 billions, with the WisDOT computed data. This gives an estimate that is 18.3% less than the WisDOT computation of 3.642 billions of VMT. The WisDOT estimates are based on the sampling the link volumes for USH, 8TH, and CTH. This implies potential error in sampling the average link volume. The WisDOT estimate of heavy truck VMT cannot be tabulated by the three trip types, I-I, I-E ('||'&'||'pound;-I), and E-E. In contrast, the GM forecasting model shows that the proportion ofE-E VMT out of total VMT is 21.24%. In addition, tabulation of heavy truck VMT by route functional class shows that the proportion of truck traffic traversing the freeways and expressways is 76.5%. Only 14.1% of total freeway truck traffic is I-I trips, while 80% of total collector truck traffic is I-I trips. This implies that freeways are traversed mainly by I-E and E-E truck traffic while collectors are used mainly by I-I truck traffic. Other tabulations such as average heavy truck speed by trip type, average travel distance by trip type and the VMT distribution by trip type, route functional class and travel speed are useful information for highway planners to understand the characteristics of statewide heavy truck trip patternS. Heavy truck volumes for the target year 2010 are forecasted by using the GM truck forecasting model. Four scenarios are used. Fo~ better forecasting, ground count- based segment adjustment factors are developed and applied. ISH 90 '||'&'||' 94 and USH 41 are used as example routes. The forecasting results by using the ground count-based segment adjustment factors are satisfactory for long range planning purposes, but additional ground counts would be useful for USH 41. Sensitivity analysis provides estimates of the impacts of the alternative growth rates including information about changes in the trip types using key routes. The network'||'&'||'not;based GMcan easily model scenarios with different rates of growth in rural versus . . urban areas, small versus large cities, and in-state zones versus external stations. cities, and in-state zones versus external stations.

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아동간호학 국가시험문제 보완을 위한 교과목 강의 내용 분석 (An Analysis on Curriculum Content of child Nursing in Korea)

  • 조결자;송지호;최명애;신희선;김순애;정현숙;탁영란
    • Child Health Nursing Research
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    • 제4권1호
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    • pp.5-16
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    • 1998
  • The purpose of nursing education is to prepare the professional pratictioner as nurse who will be interesteed in the health and the related aspects of community and will assume responsibility for con tributing toward the improvement of the health for the all. This means that nursing education must provide opportunities for the development of knowledge, skills, and attitudes which make this possible. Consequently, this approach has relavence for nursing education. Faculty engaged in endless debates about what is to be included, and to what de1th, and what will be given short shrift as a result. Thus, it can be seen why there is so much confusion and lack of agreement between the emphasis and objectives in nursing. This study attempted to review and identify the curriculum content of child nursing in Korea to build and develop the standard curriculum contents for national board examination for nurses and child's health needs for the coming 21st centry. The questionnaire was consisted of items for selection and organization of the knowledge components and type of unit with weigh to be attained in child nursing. Response of 34% of nursing program in university and junior college. Content analysis was done by using consensual validation of essential knowledge for curriculum content to identify what is obvious or trivial. This study pointed out that it is not yet apparent that demographic fact has greatly influenced child nursing curriculum content. In a similar vein the majority of content of child nursing devote little time and weigh to social and epidemically significant to child health. It seems to be needed that the content of child nursing may push the paradigm shift in nursing education such as health promotion and prevention for potentional roles of child and family. In conclusion, it is the time to convoke and debate for convergence of model on essential content and standarization on job analysis for national board exam for nurses in Korea.

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선박운항자 의식 기반 충돌 위험도 예측 모듈 개발에 관한 연구 (A Basic Study on Prediction Module Development of Collision Risk based on Ship's Operator's Consciousness)

  • 박영수;박상원;조익순
    • 한국항해항만학회지
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    • 제39권3호
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    • pp.199-207
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    • 2015
  • 우리나라 항구 주변에는 입 출항하는 선박으로 인하여 해상교통흐름이 복잡하다. 이러한 선박통항의 안전과 효율성을 증진하기 위해 우리나라에서는 해상교통관제 서비스를 시행하고 있다. 24시간 쉴 틈이 없는 해상교통 관제사들의 노력에도 불구하고 관제구역 내에서의 충돌사고는 지속적으로 발생하고 있으며, 위험 상황이 약 20분에 1회씩 발생하고 있는 것으로 분석되어 그 위험성은 크다고 할 수 있다. 이러한 사고는 선박운항 및 해상교통관제 정보 제공 시 충돌 위험에 대한 안전 기준을 적시에 제공함으로써 사고를 감소시킬 수 있을 것으로 조사되었다. 이에 본 연구는 선박의 충돌위험도를 선박운항자의 관점에서 평가할 수 있는 모델을 이용하여 그 위험을 선박의 속도, 침로 등을 조정하여 각 교통 상황별 충돌 위험도를 사전에 예측 할 수 있는 위험도 예측 모듈을 개발하였다. 이 모듈을 이용하여 선박운항자 및 관제사는 복잡한 교통 상황에서 위험요소를 쉽게 식별 할 수 있어, 가까운 장래의 위험 정도의 변화를 선박침로 및 속력변경 등을 제시할 수 있는 등의 적절한 피항조치를 취할 수 있다. 이 모듈의 효용성을 검증하기 위해 부산항 해역을 대상으로 조우 상황별 위험도를 예측 후 구체적인 침로 및 속력 변경에 따른 위험도 변화를 식별할 수 있는 것으로 확인되었다.

지역축제 콘텐츠품질(CONTSQUAL) 척도 개발 (Development of Measurement Standard Scale for Festival contents quality (CONTSQUAL))

  • 맹해영;장형유
    • 한국콘텐츠학회논문지
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    • 제12권12호
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    • pp.742-760
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    • 2012
  • 본 연구는 지속가능한 축제품질 척도 개발 가운데 축제의 콘텐츠품질 척도를 개발하여 결과변수인 축제몰입, 축제만족, 행동의도 간의 영향관계를 실증적으로 검증하였다. 축제 콘텐츠품질의 구성요인은 의례성, 체험성, 전시성, 판매성, 교육성, 경연성, 공연성이다. 척도의 개발의 목적은 우리나라 지역축제가 다양한 축제콘텐츠로 구성되어 있고 콘텐츠마다 고유한 특성을 가지고 있어 이를 평가할 수 있는 기준을 마련하여 고객지향적인 축제콘텐츠를 기획하고 연행하기 위한 것이다. 본 연구에서는 척도를 개발하기 위한 분석의 틀로써 2012년 문화관광축제로 선정된 45개 축제 홈페이지에 게시된 콘텐츠 분류명, 행사내용, 행사일정 등을 통찰함으로써 7개의 구성요인을 도출하였고 후속적 문헌연구를 통해 축제 콘텐츠품질 척도를 개발하였고 개발된 척도를 실증분석하기 위해 "금산인삼축제"에 참여한 방문객을 표본 집단으로 이용하였다. 분석결과, 축제 콘텐츠품질 구성요인 가운데 체험성, 전시성, 판매성, 경연성, 공연성이 축제몰입에 정(+)의 영향을 미치는 것으로 나타났다. 그리고 축제몰입은 축제만족에 정(+)의 영향을 미치는 것으로 나타났고 축제만족 역시 행동의도에 정(+)의 영향을 미치는 것으로 나타났다. 본 연구는 기존의 선행연구들과 달리 우리나라 지역축제의 콘텐츠를 평가하기 위한 척도를 처음으로 개발하여 실증분석을 통해 검증하였다. 이로써 축제콘텐츠를 보다 객관적으로 평가하기 위한 세분화된 축제품질 측정의 토대를 마련하였다.

한국현대여성복식제도(韓國現代女性服飾制度)의 변천과정연구(變遷過程硏究) (A study on the transitional process of clothes in modern Korean women)

  • 남윤숙
    • 복식
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    • 제14권
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    • pp.99-117
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    • 1990
  • The purpose of this study was to investigate the change of clothes in modem Korean women in terms of a socioeconomical background, the introduction to western clothes, and the improvement of clothes between the opening period of ports in the early 1900's and 1960's. In addition, the study investigated how western clothes became popular in a Korean society along with the traditional' Korean clothes, Hanbok. The radical social change since the opening of ports motivated the change in the way of Korean women's thinking, and consequenty the improvement of Hanbok which developed into the clothes-improvement-movement. It was not until 1905 that the improvement of clothes was hotly debated particularly in the matter of abolishing Jangeui and the extreme length of Jeogori and Chima. The Tongchima-Jeogori style which lengthened Jeogori and shortened Chima was widely accepted as everyday wear until the western clothes substituted them after the Independence from Japanese Conquest. As the length of Chima shortened, there occurred a change in Boson and Jipsin as well. There appeared shoes and Gomoosin in place of Jipsin, socks in stead of Boson and were popularized until after the Liberation in 1945. The popularity of Gomoosin diminished markedly with the diversification of shoes styles, due to the improvement of the standard of living with economic development in the 1960's. The traditional Hanbok was gradually differentiated according to the social status, for instance student, teachers, ordinary women, girls and Kisaeng. Especially since the white clothes caused much trouble in washing and sewing, there came into being the movement of wearing colorful clothes. The Movement of abolishing white clothes and promoting of wearing colorful clothes was enforced during the period of Japaness conquest from the 1920's to the Liberation, which consequently stimulated an interest for colors of clothes. The period under the war between 1937 and 1945 was especially noted for the extreme regulation over the clothes. The Japanese government forced each group of women, e.g., girl students, a young women's association, school teachers, and ordinary women and girls, to wear their own uniforms. Also, It recommended the use of Tongchima in stead of long skirts, and buttons in place of Coreum so as to conserve textile encouraging the use of other substitutes to save resources. The western clothes, a model of clothe's improvement was deemed as a symbol of modernization and enjoyed general popularity. The supply of relief clothes after the Korean war accelerated the expansion of western clothes even further and the trend of westernization along with economic progress in the 1960's resulted in wearing of western clothes as everyday dress. The expansion of western clothes as casual wear rapidly diminished wearing of Hanbok which in turn took the position of ceremonial dress worn in special cases only. Hence the Korean women's clothes were dualized into traditional Hanbok and western clothes and the western clothes that stems on its convenience was settled as everyday wear where as the Hanbok appeared as ceremonial dress stressing on ornamental features. As mentioned aboved, we are able to discovered an orientation in the course of transitional process of modern Korean women's clothes admist diversified changes, which is a consistent pursuit of convenience and practicality based upon progmatism. The trend such as this carne into a finale' as women's dress became dualistic in forms of Hanbok and western clothes, and the change since then is supposed to proceed in two forms of dress featuring its own style.

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Shade guide의 형태가 색상 결정에 미치는 영향 (INFLUENCE OF THE SHADE GUIDE DESIGN ON COLOR HATCHING)

  • 박걸;김동준;이시은;황윤찬;오원만;황인남
    • Restorative Dentistry and Endodontics
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    • 제30권3호
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    • pp.170-177
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    • 2005
  • 본 연구에서는 shade guide를 이용하여 치아의 색상을 결정하는데 있어 shade guide의 형태가 미치는 영향을 평가 하기 위해 시행하였다 8가지 서로 다른 색상 code (Al, A2, Bl, B2, B3, C2, C3, D3)를 사용하는 광중합 복합레진 (Esthet-X, Dentsply, USA)을 이용하여 각 색상마다 상악 중절치 모형, 치아형 shade guide, 도넛형 shade guide, 및 회색 shield를 포함하는 shade guide를 제작하고 무작위로 기호를 부여하였다. 제작된 치아 모형을 배열하고 전남 대학교병원 치과 진료처에 근무하는 19명의 수련의와 전남대학교 치과대학 2, 3학년 학생 65명을 대상으로 회색 배경 판과 D$_{65}$ 표준광 하에서 각 치아의 색상과 일치하는 shade guide를 선택하게 하였다. 연구 결과 Bl 색상은 실험에 적용한 3가지 형태의 모든 shade guide에서 약 95%의 가장 높은 정확도를 보였으며 , 색상간 색차가 가장 적은 B2와 C2는 3가지 형태의 모든 shade guide에서 서로 비슷한 정도의 교차 선택율을 보였다. 또한 관찰자에 상관없이 치아 형태의 shade guide는 가장 높은 정확도를 보인 반면 (p < 0.05), 도넛 형태의 shade guide는 가장 낮은 정확도를 보였다 (p <0.05).

의료기관의 활동기준원가 산출 모형 (Development of the Model for Activity Based Costing in the Hospital)

  • 전기홍;조우현;김보경;김병조
    • 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.

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