• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.503-508
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• 2007

The Equipment Expenses section of the Poom-Saem, that is used for Construction Cost Estimation on public sectors in Korea, has been rarely revised, and so does not reflect changes of construction equipment technology and construction methods, since it was established based on data from Japan and the U.S in the early 1960s. In order to make reasonable estimation of maintenance costs(Interest, Storage, Insurance, Tax), the equipment expenses section of the Poom-Saem and the domestic and overseas documentary records were investigated. Further, 16 construction sites were visited, and 20 Construction Equipment leasing services were surveyed. Based on results from analysing figures related with the estimation of maintenance costs, the maintenance cost is redefined. Then, construction equipment was classified into 6 exclusive construction equipment and general one, and realistic figures of the maintenance cost, which consists of interest, storage, insurance, tax, are suggested respectively. The optimum level of each item which consists of equipment costs was revealed based on the result of the analysis on the figures of equipment costs calculation from the Poom-Saem and the collected data. The research will be the foundation that helps to estimate appropriate construction costs and the ground work of related studies.

• The Research Journal of the Costume Culture
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• v.9 no.2
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• pp.223-234
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• 2001

The purpose of this study was to investigate the effect of demographics and general buying characteristics of knitwear consumers on their buying decision-making process. In this study, a self-administered questionnaire was distributed to young career women and female undergraduate students. of 580 questionnaires, 496 were used in the following analysis. The data was analyzed with SPSS package. T-test, one-way ANOVA and x² analysis were used to investigate the impact of characteristics of the consumers on their demographics. The high school graduate-career women group, relative to other groups, showed significant differences in practical aspects in buying knitwear. Second, the knitwear buying places of consumers were significantly different depending on the demographics and general buying characteristics of knitwear. The higher annual knitwear buying expenses and the lower knitwear buying frequency, the more a consumer shopped in department stores. Third, the knitwear satisfaction level of consumers was significantly different depending on their demographics and general buying characteristics of knitwear. career women relative to female undergraduate students showed significant differences in satisfaction with design, quality and yarns.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.8
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• pp.407-414
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• 2016

This study was conducted to provide basic data to evaluate the appropriateness of convalescent hospitalization treatment by investigating the number of hospitalization days and the total treatment expenses of a total of 44,037 monthly billing statements requested from the Health Insurance Review and Assessment Service. Evaluated data consisted of medical care expenses of patients of the diem payment system hospitalized at convalescent hospitals in Daejeon, Chungnam, Chungbuk and Sejong from January through December of 2014. According to the analysis result of the general characteristics of the study objects and the canonical correlation analysis of the top 15 main diagnosis names, 7 canonical functions have been deducted. Among them, six canonical functions were shown to be statistically significant (p<0.001), and canonical function 1 had a chi-squared value of 5955.49 and 98 degrees of freedom at p<0.001 level. Overall, the results indicated that if health and welfare service in the regional society is magnified, social hospitalization can be reduced.

• Korean Medical Education Review
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• v.19 no.2
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• pp.63-69
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• 2017

Resident training programs in South Korea lag far behind that of advanced countries. Given the problems the current system in South Korea has, it is time to consider a new resident training system, resident training for general competencies. Training for the general competencies was practiced in medical fields in advanced countries such as the USA, Canada, and the UK as early as 20 years ago. This system has rendered itself a key component of resident training. Although a few theoretical procedures on general competencies have been practiced in South Korea, the awareness of this concept is still very weak, and the application of the theory to actual training is a long way off from becoming effective. It is urgent for South Korea to adopt competency- and outcome-based training for general competencies. To this end, the knowledge of the concept of this type of training should be improved. Also, the system should be carefully designed to cover a doctor's whole career, and be applied immediately. The competency- and outcome-based training for general competencies is a system that assures high level qualifications. It reflects the needs of our society under the recognition that a professional organization should be committed and accountable in order to respond to social demands. As the benefits of the new training system reach the public and medical care consumers, training-related expenses should be borne by social costs.

• Journal of Korean Physical Therapy Science
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• v.4 no.2
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• pp.421-432
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• 1997

To find out the actual status of treatment of physically handicapped who were stayed of home, 320 physically handicapped persons were selected among total 6,264 physically handicapped registered in Taejon city, surveyed from January 1st to March 30, 1997. Following are the results ana lysed of collected data from 201 samped persons. 1. For the cause of physically handicapped, 36.3% was congenital, 26.9% was cerebralvascular acciednt(CVA). and 14.9% was infectious diseases and others in that orders. The must frequest cause of below 20 years age group was congenital cause, but that of $20{\sim}30$ years age group and $40{\sim}50$ years age group were accident and CVA repectively. 30.0% of respondents caused by infection and others earned household living expenses. Household living expenses were higher among the respondents caused by congenital cause but those were lowest in the accidental couse group. Handicap durations were longer in the accidental cause group and infections and others group than the congenital cause group and CVA group. 2. 54.7% of studied handicapped were under treatment. But 36.3% of them were stopped treatment, and 8.9 % of them answered not treated. Most handicapped, coused by congenital and CAV, were under treatment, but most of them caused by accidental and others were stopped treatment. 3. For the medical facilities, 54.5% of them utilized welfare facility, but 25.5% utilized general hospital and 20.0% of them utilized oriental medical hospital and health centers. Congenital cause group frequently selected welfare facility for the treatment facility. But accidental cause group frequently seleced general hospitals and CVA gruop frequently selected oriental medical hospital and others. The medical cost of welfare facility, oriental medical hospitals and others were lower than that of general hospitals. 4. The proportions of under treatment were higher among yonger age higher monthly living expenses group shorter handicapped duration groups, congenital cause group and handicap grade II group. But that of stop treatment were higher among congenital cause group, infectious and others cause group, and handicap grade I & then III group. 5. For the feelings satisfacion about medical treatment, only 35.3% of under treated group responed satisfation. 55.5% of them responded so-so, but 9.1 % responed dissatisfaction. The proportion of satisfaction was higher among shorter handicap duration group.

• Quality Improvement in Health Care
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• v.9 no.2
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• pp.116-133
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• 2002

Background : It is very common in Korea to take care of non-acute patients in an acute setting, due to the lack of long-term facilities. Long term hospitalization increase medical expenses and decreases the bed utilization, which can affect the urgent and emergent admissions, and eventually jeopardize the hospital financially. In this study, strategies for effective transfers to the lower levels of care, and to decrease the length of stay were presented by surveying and analyzing the patient's knowledge of the transfer needs, and the willingness to transfer those whose hospital length of stay was more than 30days. Method : The survey is subject to a group of 251 patients who have been hospitalized over 30 days in a general hospital in Seoul. Excluding those that were in the Intensive Care Unit and psychiatric ward, 214 in-patients were used as participants. They were surveyed from April 9, 2002 to April 17, 2002. One hundred and thirty seven out of 214 were responded which made the response rate 64%. Data were analyzed by SAS and SPSS. Result : Multi-variable Logistic Regression Analysis showed a significant effect in medical expenses, knowledge of referral system and the information of the receiving hospital. The financial burden in medical expenses made the patient 10.7 times more willing to be transferred, knowledge of the referral system made them 5 times more willing to be transferred, and the information of receiving hospital makes 6.5 times more willing to be transferred. Reasons for willing to be transferred to a lower level of care were the phase of physical therapy, the distance from home, the attending physician's advice and being unable to be treated as an out patient. Reasons for refusing to be transferred were the following. The attending physician's competency, not being ready to be discharged, not trusting the receiving hospital's competency due to the lack of information, or never hearing about the referring system by the attending physician. Conclusion : Based on this, strategies for the effective transfer to the lower levels of care were suggested. It is desirable for the attending physician to be actively involved by making an effort to explain the transfer need, and referring to the Healthcare Coordinating Center, which can help the patient make the right decision. Nationwide networking for the referral system is the another key factor that may need to be suggested as an alternative to decrease the medical expenses. Collaborating with the Home Health Agency for the early discharge planning and the Social Service Department for financial aid are also needed. It is recommended that the hospital should expedite the transfer process by prioritizing the cost and the information as medical expenses, knowledge of referring system and the information of the receiving hospital, are the most important factors to the willingness to transfer to a lower level of care.

• Journal of Korean Academy of Nursing Administration
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• v.19 no.4
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• pp.449-461
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• 2013

Purpose: The purpose of this study was to explore the relationship between cost and revenue for inpatient nursing activities in general wards. Methods: Data were collected from 12 medical-surgical wards in one general hospital from January 1 to December 31, 2010. The nursing activities were categorized into 2 groups according to nursing service payment type in terms of the Korea health insurance system. Descriptive statistics were used to identify nursing activities and nursing activity costs. Results: Of 140 nursing activities identified as performed in general wards, payment for 69 items was included in nursing management fees. The percentage of each cost for the nursing units was 90% for labor, 4% for materials, and 6% for operating expenses. The cost for medical support nursing service accounted for 38% of costs and nursing management fees, 62%. The average profit and loss was -237,257,000 won. The cost recovery rate for nursing service was only 44%. Conclusion: The results indicate a need to measure the economic value of nursing activities performed in general wards and use it as a basis for establishing an adequate reimbursement system for nursing service.

• The Journal of the Korea Contents Association
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• v.12 no.10
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• pp.430-438
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• 2012

This study researches the correlation between the firm value, which can be represented as Tobin's Q in this paper, and other financial information. The research is based on the financial statistics of KOSDAQ-listed Venture manufactures, which is comprised of the venture businesses group and the general group. The multiple regression, the correlation test tool, shows the R&D expenditures and tangible assets have the positive relation with the firm value while training expenses and the return on assets have the negative one. More specifically, R&D expenditures and total assets have the affirmative relations with the firm value among the venture businesses, whereas tangible assets, advertising expenses, and training expenses have the negative ones. The positive correlation between total assets and the firm value of venture business, shows that the volume of intangible assets impacts on the firm value of venture businesses. It also reflects the features of venture businesses highly relying on the technology development. The results are summarized as follows: First, The R&D expenditures and firm value have been positively correlated in the KOSDAQ-listed companies. Second, total assets and firm value has the positive correlation in the venture businesses.

• Journal of Navigation and Port Research
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• v.44 no.2
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• pp.119-127
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• 2020

In this study, the current state of management efficiency of ocean carriers in Korea and the factors affecting them were analyzed. The purpose of this research is to enhance global competitiveness of ocean carriers by presenting suggestions that can improve management efficiency based on the analysis results. The measurement of management efficiency was made using the DEA model. The results of testing the adequacy of the input and output variables used are as follows. Appropriate inputs are total assets, cost of goods sold, charter expenses, sales and general management expenses, and interest expenses. Appropriate variables are sales, operating income, and operating cash flow. According to the analysis results of the DEA model by these variables, inefficient carriers (78%) are nearly four times more than efficient carriers(22%). However, container carriers have the most improved management efficiency compared to 2016 and 2017. According to the panel regression analysis, the charter rate has the greatest negative impact on efficiency (CRS), and the debt rate has a significant negative impact. Thus, it appears that reducing the charter size and the debt-to-sale rate facilitate improvement of the management efficiency of ocean carriers. Additionally, the pre-sales tax return rate, value added rate, total asset turnover rate, and the scale variable and interest coverage rate have a positive (+) effect. Thus ocean carriers should restore their global competitiveness by improving management efficiency by securing stable cargoes increasing sales profitability from the cost management perspective, increasing productivity, and enhancing the efficiency of their total assets through efficient fleet management.