• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2012년도 춘계 학술논문 발표대회
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• pp.333-336
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• 2012

In modern Construction Industry, as accumulation of capital and improvement of technology skills, buildings are becoming higher and more enormous, also the portion of steel works has been increasing. In addition, it is necessary to predict the optimum level of construction cost in a reasonable way. The composition of construction is direct construction cost, indirect construction cost and so on. However, it is not enough to study about indirect construction cost rather than direct construction cost. In this study, the state of productivity and indirect construction cost are analyzed in the steel production. As a result, the productivity and ratio of indirect cost in steel plant by inserted per 1ton are suggested.

• 대한치과보철학회지
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• 제51권4호
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• pp.292-299
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• 2013

연구 목적: 의료환경의 변화에 따라 새로운 의료관리에 대한 필요성과 함께 의료기관의 원가관리에 대한 관심이 증가되었다. 본 연구는 치과의료기관에서 빈번하게 제공되는 치과 임플란트 서비스를 직원의 활동에 근거하여 자원 또는 원가를 배부하는 활동기준원가(Activity-Based Cost, ABC) 방법을 적용하여 원가를 산정하기 위해 시행되었다. 연구 대상 및 방법: 수도권 소재의 A 치과의료기관을 대상으로 치과 임플란트 원가산정을 실시하였다. 해당 기관의 총비용을 확인하기 위해 1사분기 세무회계자료를 사용하였고 기관 내에서 이루어지는 활동을 파악하기 위하여 활동분석표 작성을 요청하였다. 자료를 바탕으로 치과 임플란트에 해당하는 직접원가와 간접원가를 분리하고, 간접원가의 왜곡을 최소화하기 위해 원가동인(Cost driver)을 파악하여 활동별로 비용을 배분하는 활동기준원가 분석을 실시하였다. 결과:치과 임플란트 원가를 직접비와 간접비로 나누어 비교한 결과 각각 35.8%, 49.5%로 나타났다. 치과 임플란트 1개당 원가는 1,579천원 정도로 산정되었고, 임플란트 수술 및 시술 전 후 활동이 포함된 보철 시술 진료영역에 47만원(30%)이 소요되어 가장 많은 부분을 차지하였다. 연수 및 치과학 교육 등의 활동도 기타 진료에 비해 상대적으로 높은 비중을 나타내었다. 결론: 과학적인 치과 임플란트의 수가 산정을 위해서 치과 임플란트와 관련된 직접적인 진료 술식 이외에 시술 전 후 준비활동 등에 대한 고려가 충분히 이루어져야 한다. 임플란트 시술 전 후의 활동 및 교육, 연수활동 등은 간접비에 포함되는 부분이나 진료의 질을 담보하고 환자의 만족도를 향상시키기 위해 반드시 필요할 활동으로 이러한 활동들을 고려한 합리적 수가 산정이 필요하다.

• 한국보건간호학회지
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• 제3권2호
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• pp.5-46
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• 1989

The current medical payment Insurance Rates in Korea stipulate charges for medical treatment by the doctor, pharmaceutist, medical technician and maternity nurse. But unfortunately didn't specify those charges for nursing done by the professional nurse. Only basic nursing fee is accounted insufficiently in current medical insurance fee schedule. therefore, Being face with covering entire people by medical insurance by 1991, It seems that the problems pertaining to operating the hospital and medical insurance system would be incessantly expanded in that no mention is made of medical charges rendered by major medical producer service in the current system, For that reason, this study made an attempt to clarify the importance the professional nursing puts of the current medical payment. The purpose of this study was to accounting nursing fee which diveded into the current medical fee schedule. (Method) 1. Data collection; Importance and difficulties in nursing activities was conducted in 'S' National University Hospital. Total nursing activities were selected 72 items which included direct care and indirect care. This study was conducted to evaluating the degree of importance and difficulties according to nursing activities through questionnaire to 204 RN. and so relative difficulties (acuity) were computered because the nursing cost level of each nursing service was differently established by the equivalent coefficient according to degree of relative difficulty and time required. 2. Calculation of cost according to nursing activities; After 47 nursing activities were selected in General surgery nursing units, calculation of nursing cost was as follows Cost of Nursing activity = (relative difficulty X Average hourly wage and benefits of nurse) + material cost of nursing -t- Average nursing administration cost So, Calculated cost by nursing activities was compared to current non-insured and insurance rate. 3. Calculation of nursing cost by K - DRG ; Total of 578 patients who were hospitalized in General Surgery units from January to March 1988 ware classified by K - DRG After estimation of total nursing cost based on the K-DRG, verified the appropriateness of basic nursing fee in medical insurance rate (Results) 1. Analysis of degree of importance and difficulties were 4.16 and 3.67 based on 5 point scale. This score were judged that it is worthy specifying the nursing fee 2. The nursing cost of 47 nursing service items in general surgery patients showed that the average cost of nursing activity was \1374.5 and The lowest cost was \217 of 'oral administration nursing' item, The highest cost was \11,025 of 'saline enematill clear' item 3. The result of comparison between the calculated cost by nursing activities against the current non-insured and insurance rate showed that 13 items(27.7%) involved to payment of insurance rate, 9 items(19.1%) involved to non-insured rate, remainder 25 items (53.2%) were not charged anywhere of total 47 nursing activities 4. When calculated cost by nursing activities was 100. current insurance rate was 62.3, non-insured rate was 176.6. Therefore this showed that most of non-insured rate were higher than calculated nursing cost. The insurance rate, however, were lower than it. Reim-bursement was imputed to non-insured patients. So the current rate system became estrainged from cost system. When Remainder 25 items of nursing activities compared' to \1390 of daily basic nursing fee per patient belonged to payment as a insurance fee schedule, basic nursing fee schedule was 1-2% of calculated cost of nursing activities. Therefore it showed that nursing fee was not counted adequately in it. 5. Nursing cost by K-DRG estimated in chart review based on counting number of nursing activities and length of stay The result showed that average amount of total nursing cost was \183828.1 Comparison of nursing cost calculated by K- DRG and basic nursing fee schedule showed that only 12.3% of nursing cost was charged (Conclusion) From the above research result, It is fact that nursing prime cost should be estimated more accurately and included adequately in current medical payment system. The payment system of nursing activities should be introduced not only nursing activities of drug administration and injection fee belonged to insurance fee schedule but also most nursing activities belonged not to mekical fee schedule. Even if introducing payment system of nursing activities, It should be estimated scientific method of Accounting nursing cost So nurses could offer nursing care of good quality, thereby they could make a great contribution not merely to the convalescence of the patient but to the promotion of the people's health.

• 한국수자원학회논문집
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• 제53권2호
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• pp.89-96
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• 2020

환경부 산하 물관리 기관들은 주요 하천을 대상으로 양질의 기초 자료를 생산 및 축적하고 있다. 하지만 농경지를 많이 포함한 유역에서는 농업용수의 취수와 배수 등 인공적인 물의 순환 과정이 정량적으로 조사되지 못하고 있어 하천 수량의 통합적인 관리가 부진한 실정이다. 본 연구에서는 농업용수를 목적으로 하천변에서 취수되는 유량의 조사를 위해 사용되는 간접 유량 계측방법 중 가동시간에 따른 전력량법(가동시간법)을 적용 및 개선하여 저비용으로 높은 신뢰도의 결과자료를 얻을 수 있는 방법에 대한 연구를 수행하였다. 가동시간법은 실시간 전력량 자료의 확보가 어려운 소규모 양수장에 적용하기 적합하다. 실측 유량과의 상관성 분석을 통해 자료의 신뢰성을 검증한 결과, 양수장의 흡입구가 연결된 하천의 수위를 반영하여 가동시간법으로 산정한 유량은 실측 유량과 상당히 일치하는 결과를 얻을 수 있는 것으로 확인되었다. 또한 본 연구에서는 최초 설비 설치시에 대한 투자 비용을 직접 유량 계측방법들과의 비교를 통해 저비용으로 양질의 유량자료를 생성하여 높은 효율성을 가지는 것으로 확인하였다. 가동시간법을 하천변에 위치한 크고 작은 양수장에 적용하여 유량 자료를 확보한다면, 보다 정량적이고 통합적인 하천수 관리의 시행에 있어 많은 영향을 미칠 수 있을 것이다.