• The Journal of Sustainable Design and Educational Environment Research
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• v.6 no.1
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• pp.60-84
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• 2007

This study purpose is seeing that the independent standard sufficiently reflecting the characteristics of the school facility as the basic material needed to calculate the maintenance and repair expenses is needed to make a more realistic and valid qualitative VFM analysis of the school BTL project. this study attempted to develop the standard for the repair cycle and rate and economic year of the school facility. The quantitative VFM analysis should be conducted based on the repair cycle and repair rate proper to the school facility, not the residential space, when calculating the maintenance and repair expenses of the operating expenses of the school facility. An attempt was made to calculate the repair cycle, repair rate and economic life of 114 component materials of the school facility judged to be able to explain the school field best. And it was confirmed that the repair and maintenance expenses more is needed to be set by about 35% than the existing maintenance and repair expenses.

• Journal of Technology Innovation
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• v.5 no.2
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• pp.155-177
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• 1997

Since 1995 the Korean Ministry of Science and Technology has introduced and implemented a project based system (PBS) for awarding R&D funds. While capital investments for national laboratories such as buildings and research facilities are supported by the government, normal operating expenses including personnel expenses should be earned by national laboratories through open competition under PBS. The project budget includes both direct research costs and indirect costs. The purpose of this paper is to examine the components of indirect costs and to examine determinants of indirect costs of national laboratories in Korea. The indirect costs of nineteen national laboratories are examined. The direct personnel costs and indirect personnel costs out of total personnel costs are 72% and 28%, respectively. The average indirect cost rate is 74.1% of direct personnel costs. Major components of indirect costs are general operating costs, indirect personnel costs, taxes and dues, and expenses related to the usage of equipment. The significant determinants of indirect cost are indirect personnel ratio. the ratio of unique projects, the type of national laboratories (pure research laboratories or other), and asset activity ratio measured as research divided by total assets. The high indirect personnel ratio, the high ratio of unique projects, the laboratories classified as other, the low asset activity ratio are related to high indirect cost rates.

• Industry Promotion Research
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• v.8 no.2
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• pp.177-185
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• 2023

Logistics companies have rapidly developed as an important component of economic activities, but due to the special performance management method of logistics companies, problems in performance evaluation are emerging. This paper presented a strategy for improving performance by analyzing the management performance of 19 listed logistics companies in China. Operating expenses, R&D expenses, labor costs, and general management expenses were adopted as input variables, and operating profit and net profit were adopted as output variables. DEA efficiency was assessed by the BBC model from 2016 to 2021 using DEAP 2.1 software. As a result of analyzing the annual management performance, some listed logistics companies showed stable and forward-looking performance results.

• The Journal of the Korea Contents Association
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• v.17 no.6
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• pp.98-105
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• 2017

The medical institution considers liability management problems as a direct factor in managerial risks, such as bankruptcy. Cash Flow provides useful information to necessary funds and predicting bankruptcy. The study for 24 general hospitals and 23 hospitals, a regression analysis was performed to determine the impact of cash flows on the debt repayment capability, a multivariate discrimination analysis was conducted to find out how to manage cash flow for the risk posed by debt. The analysis results, For general hospitals, the level of debt repayment capability was done to net income, increase of payables from operating activities and decrease of patient receivables and inventories from operating activities. If there is no dept repayment capability, it is necessary to increase the net income, increase the expenses not involving cash outflows, decrease of patient receivables and increase of payables from operating activities. For hospitals, the level of debt repayment capability was done to net income, increase of expenses not involving cash outflows and payables from operating activities, decrease of income not involving cash inflows, decrease of patient receivables and inventories from operating activities. If there is no dept repayment capability, it is necessary to increase of payables from operating activities.

• 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.

• Journal of Korea Technology Innovation Society
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• v.21 no.4
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• pp.1345-1365
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• 2018

Following principal-agent relationship between government and funding agency effects on efficiency and management of project, this paper suppose that project management cost rate variable on outsourcing and administration of institution, applies multiple regression analysis and logit analysis by using factors that procurement status of institutional operating expenses and each subordinates scale (Budget, subject number) and method (Top-down/Bottom-up), not a total amount, for examining factors following project efficiency analysis and way of commission. The major variables which effect on efficiency of institution are management cost scale (0.36), institutional operating expenses ratio (-0.47), way of outsourcing, the factors that affect way of outsourcing are portion of project management cost (-38.5) and institutional operating expenses rate (-11.7). This means both legal and financial stability are necessary and it is avoidable moral hazard and adverse selection on principal-agent problem.

• Journal of Korean Academy of Nursing
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• v.34 no.6
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• pp.1117-1128
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• 2004

Purpose: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. Method: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. Result: The HHC activities were classified into 70 activities. In resource, the labor cost was 245￦per minute, operating cost was 9,570￦ per visit and traffic expense was an average of 12,750￦. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741￦ and the cost ranged from 55,560￦ to 74,016￦. Conclusion: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

• Korean Journal of Agricultural Science
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• v.36 no.2
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• pp.233-244
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• 2009

This study analyzed the income of orange farming of Lichuan, Jiangxi Province in China. Using a questionnaire, 36 farmhouseholds of Lichuan were surveyed. The results are as follows. First, through the investigation of Lichuan orange farming farmhouseholds, we know that the direct expenses of Lichuan orange is around 2,250 RMB/10a and the direct expenses per household's are about 32,000 RMB. The average production of Lichuan orange is 1,548 kg/10a and the income is around 2,200 RMB/10a. The results showed that in Lichuan area orange farming benefit is more than rice so orange farming has been increasing. Second, the direct expense of Lichuan orange farming, 91% is material cost, 8% is labor cost, depreciation cost is only 1.4%. This result show that orange farming in Lichuan is very labor intensive. Third, there are a lots of young orange trees in Lichuan, so income would be increasing through the year.

• Korean Journal of Childcare and Education
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• v.9 no.4
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• pp.75-106
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• 2013

This study aimed to analyze the trends of studies on estimation of cost for early childhood education and child-care services provided by both the kindergarten and child-care centers. A total of 21 papers including academic journals and policy research reports were collected. The papers were analyzed with the annual trends, research contents, and estimation methods of cost for early childhood education and child-care services. The main results of this study were as follows. Firstly, the studies on estimation of cost for early childhood education were performed earlier than the ones on estimation of cost for child-care services. The research contents were composed of analyzing operating expenses and estimating cost for early childhood education and child-care services. Secondly, there were similarities in the estimating processes of cost for early childhood education and child-care services, but the definition of operating expenses used for the estimation of cost differed. Thirdly, there were differences in the items of operating expenses inputted to estimate cost and in the calculation procedures of items in studies. Finally, based on the results, this study suggested what future studies and policy should consider in the estimation of cost for early childhood education and child-care services.

• Culinary science and hospitality research
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• v.15 no.4
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• pp.212-226
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• 2009

This study attempted to analyze the correlation between financial ratio and operating performance of foodservice companies, using the financial data by DART service. Financial ratio is an index to identify the management of foodservice companies from calculating the ratio associating two accounts in the financial statements. Managers, creditors and investors often have different purposes for using the ratio analysis to evaluate the contents of the financial statements. According to the analysis of financial ratio and operating performance, listed food and beverage companies proved to have a high correlation in all except for interest coverage. However, foodservice companies showed a high correlation in stability and growth ratio. Therefore, managers of the foodservice companies will need to improve operating performance for using efficient utilization plans of debt from assets and operating expenses(cost of goods sold, general and other expenses).