• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Journal of Preventive Medicine and Public Health
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• 제29권1호
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• pp.51-65
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• 1996

The purpose of this study was to examine the trends of length of hospital stay (LOS), which is most likely to be a major attribute to hospital performance. From 1984 to 1994, an average LOS of each hospital was analyzed by factors such as medical departments, bed size, occupancy rate, region and ownership. This study was analyzed changing rate of LOS during 11 years. This rate was calculated by simple regression, which was used only with hospital without missing data during 11 years. This study findings are as follows. 1. The results indicated that the average LOS was steadily increased until 1990 but it was slightly decreased after 1990. 2. This trend could be found in all hospital scale and all group of occupancy rate. Specifically this trends of LOS were found in internal medicine, corporate owned hospitals, and hospitals in major city. But LOS of individual owned hospital was continuously increased until 1994. 3. Means of changing rates of LOS were calculated from 1984 to 1994. If we devided it into two parts, before 1990 and after 1990, most changing rates of LOS before 1990 except individual owned hospital were found positive sign. The changing rates after 1990 were negative sign but small hospital(lesser then 200 bed), individual owned hospital, national & public hospital and hospital in small urban have little change of LOS after 1990. Finally from this results we thought that most hospitals in Korea began to be concerned with LOS. Nevertheless LOS of several hospital such as small hospital or individual owned hospital was increased. And this trend may be caused by a few patients, low occupancy rate, or low profit. This trend of LOS is different from that of other countries. Perhaps this phenomenon is resulted from the reimbursement method. Because of fee for service reimbursement system in Korea the hospitals didn't need to shorten LOS in order to save the cost and increase the profit. Therefore reform of hospital cost reimbursement method will be needed to reduce hospital cost in Korea. We thought that the Korean health authority should consider the reimbursement method by unit of bundle of services, for example DRG and prepayment in the United States. This study presents some limitations such as no insight of severity of disease, case-mix measurement of hospital, and other clinical characteristics that can. possibly affect LOS. However, this study reports an important trend in LOS from 1984 to 1994.

• 디지털융복합연구
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• 제12권6호
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• pp.385-396
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• 2014

본 연구는 부산시민을 대상으로 선택진료제도에 대한 인식도와 선택진료의 경험이 있는 의료소비자에게 제도 인식율과 만족도 결과에 따른 개선방안을 도출하여 효과적인 선택진료 제도 운영에 필요한 기초자료 제공을 위하여 만 20세 이상 부산시민들을 연구대상자로 설문조사를 실시하여 분석한 결과, 여성, 20대, 대졸이상, 학생과 서비스직종, 월 평균소득은 200~299만원에서 가장 많은 분포를 보였다. 선택진료를 인지하고 있는 사람은 27.7%이고, 선택진료 경험자에 의한 인지율은 23.7%였다. 선택진료제도의 규칙에 대한 실제 인식율(정답율)은 전체 평균 66.3%이며 제도를 알게 된 경로는 대중매체를 통해서(31.9%)이며, 전문성이 높은 진료(57.5%)이기 때문에 선택진료를 이용하였다. 이들 대상자들은 재이용할 의사가 있다(76.3%)는 의견을 보였고 사유는 고급의료를 제공(35.2%)받기 때문이라는 결과를 보였다. 선택진료경험자의 만족도 전체 평균은 2.96점으로 만족도가 대체로 높지 않은 결과를 보였으며, 선택진료제도 개선을 위해서는 홍보강화(91.2%), 환자가 보기 쉬운 곳에 안내문 비치(96.7%), 선택진료비용 줄임(85.7%), 진료약관설명을 상세히할 것(65.4%)을 제시하여 효과적인 제도운영을 위해서는 지속적인 홍보를 통한 환자의 인식율 제고와 아울러 환자의 의료비 부담을 경감시킬 수 있는 제도적 전환이 필요할 것이다.

• 한국융합학회논문지
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• 제9권6호
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• pp.99-106
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• 2018

본 연구는 인구 고령화에 따라 증가하고 있는 안과 질병군(DRG)포괄수가 수정체 수술 환자를 중심으로 질병군(DRG)포괄수가 적정성 평가도입에 따른 수술합병증 발생률 변화를 파악하고자 시행하였다. 연구대상은 2016년 1월부터 12월까지 1년간, 전국소재, 전 종별(상급종합병원, 종합병원, 병원, 의원)에서 청구하는 질병군(DRG)포괄수가 수정체 수술 환자의 건강보험 및 보훈 진료비용이다. 본 연구에서 종속변수는 '유리체탈출', '안압상승', '기타합병증'으로 세 가지 항목을 포함하고 있어 다항로지스틱 회귀분석을 실시하였으며 분석결과 기타합병증군에 비해 유리체탈출군이 재원일수가 늘어날수록 0.27배(95% CI 0.08~1.00), 안압상승군은 0.14배(95% CI 0.03~1.59) 줄어들었고 이는 통계적으로 유의하였다. 이상과 같은 결과 질병군(DRG)포괄수가 적정성 평가 도입에 따른 수정체 수술 합병증 환자를 대상으로 질병군 적정성 평가 결과와 질병군 수술 합병증의 의료의 질을 비교를 하였다는 점에서 의의가 있다.

• 대한토목학회논문집
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• 제31권1D호
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• pp.51-63
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• 2011

현재 유료도로인 창원터널은 출 퇴근 시간대에 지 정체 현상이 상습적으로 일어나 교통혼잡비용을 가중시키고, 이용차량들의 불만이 날로 증대되고 있는 실정이며, 무료화에 위한 많은 민원들이 요구되어 왔으나, 유료도로인 창원터널의 조기 무료화 도입이 민원의 해소는 가능하나 제2창원터널의 개통없이는 용량 초과에 따른 지체가 더욱더 가중될 것으로 보여 근본적인 해결방안이 될 수 없음이 기정사실화 되고 있다. 따라서 본 논문에서는 용량 초과된 터널구간의 지정체가 더욱 더 심화되지 않도록 교통시설 개선과 교통수요 관리 등으로 개선 방안을 제시하는 것이 바람직하며, 유료도로의 조기 무료화는 대안별 시뮬레이션 분석 및 교통혼잡비용 추정 결과에 따른 객관적인 분석을 통해 이루어져야 하며, 건설소요 상환금을 조기 해결하고 유지 관리를 위한 최소한의 경비 확보가 우선시되어야 하므로 통행료에 따른 수익자 부담의 원칙을 준수하는 것이 불특정다수의 피해를 최소화할 수 있어 유료도로의 조기 무료화에 따른 실익을 신중하게 추진하는 것에 그 목적이 있다.

• 보건행정학회지
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• 제12권4호
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• pp.91-113
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• 2002

본 논문은 의약분업의 실시와 이에 따른 의료인의 대규모 파업을 연구 대상으로 하였다. 협상 (bargaining)에 관한 게임이론 (game-theory) 모형을 활용하여 의료인들과 정부의 협상과 정과 결과를 분석하고자 하였다. 특히 제도 변화의 과정에 있어 사회적 행위자들 사이의 분배적 갈등의 역할에 초점을 맞추고 있다 정부에 의한 의약분업의 시행은 의료인들로 하여금 심각한 분배적 결과를 초래할 수 있다는 것이며, 이는 다양한 배경의 의료인들로 하여금 정치적 연합의 가능성을 강화시켰다. 의료인들에 의한 분배적 결과의 인식은 파업과 같은 집합행동의 조직화로 나타나고 정부와의 협상 관계에 있어서도 줄곧 협상력의 우위를 견지하는 모습을 보여주었다. 결과적으로 의료인들은 그들이 원하는 결과를 확보하는데 성공한듯이 보인다. 협상은 제도의 형성과 변화에 있어 행위자들 간 상호작용의 중요한 형태라 할 수 있다. 이 경우 한 행위자의 목적은 그들에 유리하게 어떻게 제도적 규칙을 형성해 나가느냐 이다. 행위자들간 이해관계에 따른 갈등의 분석에 있어 주요한 변수는 당사자들 간 협상력의 차이라 할 수 있다. 힘의 비대칭 (asymmetry of power)현상은 제도 형성의 중요한 요소가 될 수 있다. 본 논문은 비협조 게임 모형 (the battle of sexes game)을 이용하여 협상력의 차이에 따른 균형해(equilibrium outcome)의 차이를 분석하고자 하였다. 특히 정부와 의료인의 협상에 있어 선호의 강도(intensity of preference)와 협상의 결렬시 지불해야 하는 비용 (breakdown cost) 의 차이는 협상력의 차이로 이어지고, 결과적으로 제도 변화의 결과를 가늠케 하는 척도로 작용하고 있음을 알 수 있다.

• 대한소아치과학회지
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• 제44권2호
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• pp.154-163
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• 2017

이번 연구는 서울에 거주하는 외국인 아동의 치과진료 현황 및 만족도를 설문을 통하여 조사하는 것으로, 국내 거주 외국인 아동에 대한 치과의료서비스의 확충 및 관련 제도의 개선을 위한 기초 자료를 제공하는 것이다. 이번 연구를 위한 설문지는 총 35개의 문항으로 구성되었으며, 그 중 14개 문항은 응답자의 국적을 포함한 인구통계학적 정보에 관한 문항이었고 나머지 21개 문항은 응답자의 구강 위생 관리 및 치과 경험에 관한 것이었다. 이번 연구에 참여한 총 391명 외국인 집단의 국적 분포는 현재 한국에 체류하는 외국인의 국적별 통계 실태를 반영하진 않았다. 이번 연구 참가자 중 18.9%가 아프리카 출신이었는데, 이는 북미 비율 (21.0%)과 비슷할 정도로 높았다. 또한 대학교 이상의 학력을 가진 보호자가 80% 이상으로 사회경제적 지위가 높은 외국인들이 연구 대상에 다수를 차지하는데 비해, 외국인 아동 및 보호자의 구강위생 및 우식 예방과 관련된 치과적 지식이 부족함이 나타났다. 한국에 오기 전과 후의 치과 경험율은 비슷하였다. 전반적인 만족도 검사에서 치과 치료의 질과 직원의 친절도 등에서는 높은 만족도를 보였으나, 언어 소통의 불편함과 진료비에 대한 부담이 큰 것으로 나타났다. 이번 연구를 통하여 비교적 높은 사회경제적 지위의 한국 체류 외국인들도 자녀의 구강 건강에 대한 지식이 부족함을 알 수 있었다. 국내 거주 외국인 아동의 구강 건강을 증진시키고 치아 우식증을 예방하기 위하여 외국인 아동에 대한 영유아 치과 검진의 확대 및 구강 보건 교육이 필요할 것이다.

• Asia pacific journal of information systems
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• 제19권2호
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• pp.157-178
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• 2009

Corporate credit rating is a very important factor in the market for corporate debt. Information concerning corporate operations is often disseminated to market participants through the changes in credit ratings that are published by professional rating agencies, such as Standard and Poor's (S&P) and Moody's Investor Service. Since these agencies generally require a large fee for the service, and the periodically provided ratings sometimes do not reflect the default risk of the company at the time, it may be advantageous for bond-market participants to be able to classify credit ratings before the agencies actually publish them. As a result, it is very important for companies (especially, financial companies) to develop a proper model of credit rating. From a technical perspective, the credit rating constitutes a typical, multiclass, classification problem because rating agencies generally have ten or more categories of ratings. For example, S&P's ratings range from AAA for the highest-quality bonds to D for the lowest-quality bonds. The professional rating agencies emphasize the importance of analysts' subjective judgments in the determination of credit ratings. However, in practice, a mathematical model that uses the financial variables of companies plays an important role in determining credit ratings, since it is convenient to apply and cost efficient. These financial variables include the ratios that represent a company's leverage status, liquidity status, and profitability status. Several statistical and artificial intelligence (AI) techniques have been applied as tools for predicting credit ratings. Among them, artificial neural networks are most prevalent in the area of finance because of their broad applicability to many business problems and their preeminent ability to adapt. However, artificial neural networks also have many defects, including the difficulty in determining the values of the control parameters and the number of processing elements in the layer as well as the risk of over-fitting. Of late, because of their robustness and high accuracy, support vector machines (SVMs) have become popular as a solution for problems with generating accurate prediction. An SVM's solution may be globally optimal because SVMs seek to minimize structural risk. On the other hand, artificial neural network models may tend to find locally optimal solutions because they seek to minimize empirical risk. In addition, no parameters need to be tuned in SVMs, barring the upper bound for non-separable cases in linear SVMs. Since SVMs were originally devised for binary classification, however they are not intrinsically geared for multiclass classifications as in credit ratings. Thus, researchers have tried to extend the original SVM to multiclass classification. Hitherto, a variety of techniques to extend standard SVMs to multiclass SVMs (MSVMs) has been proposed in the literature Only a few types of MSVM are, however, tested using prior studies that apply MSVMs to credit ratings studies. In this study, we examined six different techniques of MSVMs: (1) One-Against-One, (2) One-Against-AIL (3) DAGSVM, (4) ECOC, (5) Method of Weston and Watkins, and (6) Method of Crammer and Singer. In addition, we examined the prediction accuracy of some modified version of conventional MSVM techniques. To find the most appropriate technique of MSVMs for corporate bond rating, we applied all the techniques of MSVMs to a real-world case of credit rating in Korea. The best application is in corporate bond rating, which is the most frequently studied area of credit rating for specific debt issues or other financial obligations. For our study the research data were collected from National Information and Credit Evaluation, Inc., a major bond-rating company in Korea. The data set is comprised of the bond-ratings for the year 2002 and various financial variables for 1,295 companies from the manufacturing industry in Korea. We compared the results of these techniques with one another, and with those of traditional methods for credit ratings, such as multiple discriminant analysis (MDA), multinomial logistic regression (MLOGIT), and artificial neural networks (ANNs). As a result, we found that DAGSVM with an ordered list was the best approach for the prediction of bond rating. In addition, we found that the modified version of ECOC approach can yield higher prediction accuracy for the cases showing clear patterns.

• 재활간호학회지
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• 제4권2호
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• pp.240-247
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• 2001

The history of rehabilitation of disabilities in Korea began with the foreigners and missionaries who were interested in it after Korean War. In 1981, Disabled Persons Welfare Act was enacted and the 88 Paralympics brought the nations attention to the welfare and rehabilitation of persons with disabilities. Since then, the facilities and the services for the disabled persons have expanded rapidly and the rehabilitation treatment and nursing intervention are drawing more attention. Against this background, the survey on the current status of disabilities, welfare service, facilities, and rehabilitation nursing was conducted. The results of this survey are as follows. 1. According to the 2000 census of disabilities, the number of persons with disabilities in Korea is estimated at 1,449,500, or 3.09% of the entire Korean population, 0.74% up from 2.35% in 1995. 2. Disability Types in 2000 The 2000 census showed that the persons with disabilities numbered 1,449,496 out of the total population and 1,024,371 persons are registered for disability, making up 70.7% of the estimated disabled population. Among them, physically disabled persons accounted for the largest 41.7% (605,127) and mentally retarded persons stood at the smallest 9% (13,481). 3. Percentage of Disability Presence The survey showed that more than 90% of disability were acquired. However, 44.8% of mental disability and 61.4% of hearing/speaking disability were not acquired after birth. This means that these disabilities happened by congenital cause or birth accident. 4. Yearly Figure of Registered Disabled Persons In 1989, 218,601 persons registered for disability and, in 2000, the number increased by 4.7 times to 1,024,371. These figures are different from the actual number of disabled persons. According to the 1995 census, 1,053,486 were disabled persons but only 378,323registered for disability. And, in the 2000 census, 1,024,371 out of the 1,449,496 of disabled persons registered for disability. 5. Welfare Service for Persons with Disability 62.6% of the total disabled people are registered and physically disabled persons accounted for the highest percentage of 96.7%. 26.5% of non-registered disabled people said that they didnt know the registration procedure. The rest of them replied that they didnt think they were disabled or that registration didnt seem to give any benefits. 6. Welfare Policies for Disabled Persons The welfare benefits given to the disabled are as follows: Issuance of disabled sign for car drivers, Permission to use LPG fuel, Communication fee reduction, Tax exemption related to cars, Reduction of public facility fees, Household allowance, Tax reduction or exemption, Medical allowance and education subsidy for children, and Housing. 7. Current Condition of Welfare Facilities by Disability Type The welfare institutions for disabilities numbered 188 in total and they can accommodate 16,823 persons. Categories of these institutions are physical disability(37), visual disability(10), hearing/speaking disability(14), mental retardation(59), and sanatoriums(68). 8. Human Resource of Rehabilitation of Disabilities Advanced education programs include rehabilitation nursing in its curriculum and this was selected as the program of Korean Academic Society of Nursing in 1990. In November 1997, Korean Academic Society of Rehabilitation Nursing was launched and many academic meeting and seminars were held. This organization is also making efforts to develop the education program for qualified rehabilitation nursing professionals and to develop the standards of rehabilitation nursing practice. In the professionals of the rehabilitation, there are rehabilitation specialist, physical therapist, speech therapist, occupational therapist. It is needed to come up with the measures to supply stable human resources following the demand of disabled persons and to recognize the private certificates for rehabilitation professionals as official ones after reviewing the education and training programs of private institutions. 9. Rehabilitation Nursing 1) Rehabilitation nursing was taught as an independent subject in 11 undergraduate programs and 9 graduate programs. 2) Research on rehabilitation nursing in Korea were 24 experimental research and 11 non-experimental research. The intervention of experimental research were mostly education and exercise rehabilitation programs. 3) In the three rehabilitation hospitals, nursing is divided into two categories, direct nursing and education & counseling. Direct nursing includes tracheostomy or nasogastric tube care, urination and defication, skin care, pain control, complication prevention and care, prevention of injury from a fall, etc.

• 한국조경학회지
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• 제44권1호
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• pp.16-28
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• 2016

본 연구는 자연휴양림과 체험마을 이용객의 여가목적지 선택속성에 대한 중요도와 만족도의 비교분석에 관한 연구로 이용객의 이용행태를 파악하여 자연휴양림과 체험마을의 연계 당위성을 확인하고 여가목적지 선택을 위한 물리적 선택소성, 프로그램 선택속성, 서비스 선택속성의 인식차이와 중요도-만족도분석(IPA 분석)을 통해 연계방안을 도출하였다. 주요 결과 및 시사점은 다음과 같다. 첫째, 자연휴양림은 가족단위의 이용객이 휴식 및 정서함양을 위해 방문하고 단순 산림공익적 기능을 활용한 체험프로그램 경험이 이루어지고 있는 반면, 체험마을은 가족, 친구 및 동료, 단체 및 동호회 등이 연중 다양한 프로그램을 경험하고 지역문화를 이해하기 위해 방문하고 있었다. 이를 통해 다변화한 국민의 여가수요 충족을 위한 자연휴양림과 체험마을의 연계 필요성을 확인하였다. 둘째, 단순 휴식이 주 방문목적이었던 자연휴양림 이용객에게 체험마을과 연계 시 긍정적인 방문의향이 나타났으며 체험프로그램 참여, 자녀교육, 안전한 숙박시설 확보 등 다양한 이용이 예측되었다. 즉, 자연휴양림과 체험마을의 연계는 실질적 수요와 이용객의 수준 높은 산림휴양활동을 야기하는 대안이라 할 수 있다. 셋째, 자연휴양림 이용객의 경우 모든 선택속성에 대하여 중요도보다 사후 만족도가 낮았으므로 전반적인 개선 필요했다. 특히, 프로그램의 다양성, 유익성, 홍보, 지역성(테마성)의 개선과 숙박 및 편의시설의 공급, 예약시스템 및 지역특산물 구입 체계 구축을 위한 노력, 운영관리인의 전문성 확보가 필요했다. 반면, 체험마을의 프로그램 선택속성의 만족도는 높았으므로 체험마을 프로그램 속성이 자연휴양림 이용활성화를 위한 주요 연계대상임을 알았다. 넷째, IPA 분석에서 이용객의 높은 기대와 만족을 주는 숙박 및 편의시설과 인근 관광지와의 적절한 연계는 유지해야 할 속성이었고 소득창출이 주요 목적인 체험마을의 목적을 달성하고 방문객의 예약시스템 및 특산품 판매기회 만족 증진을 위한 공동의 노력이 요구됐다. 이 외에 자연휴양림 이용요금 체계의 유지, 체험마을 프로그램의 다양성 및 지역성의 유지가 이용객의 여가목적지 선택유도를 위해 필요한 사항으로 고찰되었다.