• 제목/요약/키워드: resource-based cost

검색결과 638건 처리시간 0.027초

물류체계에서의 활동기준원가의 활동원가군 설계방법 (A design method of activity cost pool for activity based costing in logistics systems)

  • 김상훈;임석철
    • 한국경영과학회:학술대회논문집
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    • 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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    • pp.481-484
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    • 1996
  • When logistics system is integrated with production system and marketing system, it takes a very important role of the business management. In general, measurement of logistics cost in logistics system uses the conventional cost assignment method. However the conventional method may result in the incorrect cost because the overhead cost may be incorrectly assigned to the products. Activity-Based Costing(ABC) was proposed as an alternative method which will distribute the overhead cost to each cost obeject more accurately. ABC assigns cost to activities based on the amounts of resources used by resource driver, and assigns cost to cost objects based on the amount of activities driver. This study proposes two heuristic algorithms. The first algorithm selects the best activity driver for each cost object by using correlation analysis. The best activity driver is the one that minimizes the sum of loss cost and measurement cost of activity driver. The second algorithm selects the best number of activities by using correlation analysis. The pair of activities with the highest correlation are combined into one if the saving of measurement cost is no less than the loss due to inaccurate distribution of overhead cost. In order to demonstrate the procedure and validity of the algorithms, Real data of one year from a paper manufacturer are used.

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기회비용에 의한 운전예비력의 경제적 가치 평가 (Economic value evaluation of operating reserve based on opportunity cost)

  • 윤용범;이재걸;안남성
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2005년도 제36회 하계학술대회 논문집 A
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    • pp.751-753
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    • 2005
  • In this raper, Economic value of reserve margin i.i presented by opportunity cost for Korean power system, and the level of compensation for spinning reserve that is necessary to operate power system stably is proposed. The generator that is giving up for opportunity to participate in energy market must take opportunity cost. it is relative to not only whole demand level but also marginal cost of each resource. In this paper, assume that all resource in Korea is equivalent to six generator for simulation. and we evaluate value of reserve in the time of high demand and low demand. Also we propose the way to improve a evaluation method by examine relationship between capacity payment and value of reserve.

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The efforts always will get gains? Risk perception of turnover and cost of changing job affect employee turnover: Evidence from Korea

  • Li, Liang;Elaydi, Salma;Shin, Geon-Cheol;Wei, Kaikai
    • Asia Pacific Journal of Business Review
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    • 제5권2호
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    • pp.1-18
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    • 2021
  • This present study investigatesed the impact of the team innovation-oriented human resource management (HRM) practices on employees' turnover intention among financial, pharmaceuticals, distribution, and manufacturing industries in Korea. Furthermore, we explored whether risk perception of turnover and the cost of changing job would mediate the relationship between team innovation-oriented human resource management practices with employees' turnover intention in different industries in Korea. To that end, PLS structural equation modeling was used to exam the research hypothesis. We have found that team innovation-oriented HRM practices have a significant impact on employees' turnover intention. Moreover, we have discovered risk perception of turnover and the switching cost of changing job playing mediating role in the relationship of team innovation-oriented HRM practices with turnover intention among different type of industries employee. Lastly, the theoretical implications were discussed based on these findings.

Optimized Resource Allocation for Utility-Based Routing in Ad Hoc and Sensor Networks

  • Li, Yanjun;Shao, Jianji
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제9권5호
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    • pp.1790-1806
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    • 2015
  • Utility-based routing is a special type of routing approach using a composite utility metric when making routing decisions in ad hoc and sensor networks. Previous studies on the utility-based routing all use fixed retry limit and a very simple distance related energy model, which makes the utility maximization less efficient and the implementation separated from practice. In this paper, we refine the basic utility model by capturing the correlation of the transmit power, the retry limit, the link reliability and the energy cost. A routing algorithm based on the refined utility model with adaptive transmit power and retry limit allocation is proposed. With this algorithm, packets with different priorities will automatically receive utility-optimal delivery. The design of this algorithm is based on the observation that for a given benefit, there exists a utility-maximum route with optimal transmit power and retry limit allocated to intermediate forwarding nodes. Delivery along the utility-optimal route makes a good balance between the energy cost and the reliability according to the value of the packets. Both centralized algorithm and distributed implementations are discussed. Simulations prove the satisfying performance of the proposed algorithm.

백화점 특약매입 거래에서 판매수수료의 결정요인 : 거래비용, 힘-의존이론과 자원기반이론의 통합적 관점 (Determinants of Department Store Sales Commissions Under Consignment Contracts: An Integrated Perspective)

  • 이호택;염민선;서헌주
    • 유통과학연구
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    • 제13권11호
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    • pp.47-58
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    • 2015
  • Purpose - This study aims to seek determinants of department store sales commission rates under consignment contracts based on transaction cost theory, the power-dependence view, and the resource-based view. A consignment contract is a unique contract where the retailer, over a given period, takes possession of goods owned by a supplier, promotes the sales of these goods, and receives a profit share from their sales. Under this contract, the supplier owns the goods until they are sold. In department stores in South Korea, over 70% of overall sales comes through consignment contracts. In other words, this is the most popular contract agreement between large retailers and vendors in South Korea. Consignment contracts yield high profits to department stores with minimal sales uncertainty, stock cost, and marketing investment. Many suppliers believe the consignment contract commission rates are too high. However, department stores disagree. They state that the commissions are not high as they generate new value for the suppliers by accumulating up-to-date merchandise and supporting various marketing programs on their behalf. Recently, consignment contracts have been critically examined and scrutinized by politicians, mass media, and the public of Korea. This study further intends to derive implications reflecting both buyer and seller perspectives as well as offer insights to policy makers in making appropriate decisions. Research design, data, and methodology - To verify the proposed research model and test hypotheses, the authors selected 164 suppliers, which currently have relationships with department stores. This study carefully investigated the reliability, content validity, convergent validity, and discriminant validity of the proposed model. The data were analyzed using SPSS 18.0 and AMOS structural equation modeling program Results - For the transaction cost theory and the power-dependence view, the results indicated that product diversity and demand volatility had a positive impact on the sales dependence on a department store. Dependence in turn had a positive effect on the sales commission under the consignment contract. Based on the resource-based view, the department store's marketing capability, the supplier's perception toward merchandising, and supporting activities could enhance the department store's channel leadership in the buyer-seller relationship. Subsequently, the channel leadership had a positive effect on the sales commission. However, product complexity had no relationship with department store dependence. Conclusions - This is the first empirical research that investigates the determinants of sales commissions under consignment contracts in the domestic retail industry. This study reveals several theoretical and practical implications for both marketing scholars and marketers. In terms of theoretical implication, this study integrated and enlarged certain theoretical background, such as transaction cost theory, the power-dependence view, and the resource-based view, to explain the determinants of sales commissions under consignment contracts that include sales revenue. From a business management viewpoint, this research offers useful insights for policy makers by applying two different perspectives, both the manufacturer and the retailer, in terms of the sales commission issue under a consignment contract.

Variation of Hospital Costs and Product Heterogeneity

  • Shin, Young-Soo
    • Journal of Preventive Medicine and Public Health
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    • 제11권1호
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    • pp.123-127
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    • 1978
  • The major objective of this research is to identify those hospital characteristics that best explain cost variation among hospitals and to formulate linear models that can predict hospital costs. Specific emphasis is placed on hospital output, that is, the identification of diagnosis related patient groups (DRGs) which are medically meaningful and demonstrate similar patterns of hospital resource consumption. A casemix index is developed based on the DRGs identified. Considering the common problems encountered in previous hospital cost research, the following study requirements are estab-lished for fulfilling the objectives of this research: 1. Selection of hospitals that exercise similar medical and fiscal practices. 2. Identification of an appropriate data collection mechanism in which demographic and medical characteristics of individual patients as well as accurate and comparable cost information can be derived. 3. Development of a patient classification system in which all the patients treated in hospitals are able to be split into mutually exclusive categories with consistent and stable patterns of resource consumption. 4. Development of a cost finding mechanism through which patient groups' costs can be made comparable across hospitals. A data set of Medicare patients prepared by the Social Security Administration was selected for the study analysis. The data set contained 27,229 record abstracts of Medicare patients discharged from all but one short-term general hospital in Connecticut during the period from January 1, 1971, to December 31, 1972. Each record abstract contained demographic and diagnostic information, as well as charges for specific medical services received. The 'AUT-OGRP System' was used to generate 198 DRGs in which the entire range of Medicare patients were split into mutually exclusive categories, each of which shows a consistent and stable pattern of resource consumption. The 'Departmental Method' was used to generate cost information for the groups of Medicare patients that would be comparable across hospitals. To fulfill the study objectives, an extensive analysis was conducted in the following areas: 1. Analysis of DRGs: in which the level of resource use of each DRG was determined, the length of stay or death rate of each DRG in relation to resource use was characterized, and underlying patterns of the relationships among DRG costs were explained. 2. Exploration of resource use profiles of hospitals; in which the magnitude of differences in the resource uses or death rates incurred in the treatment of Medicare patients among the study hospitals was explored. 3. Casemix analysis; in which four types of casemix-related indices were generated, and the significance of these indices in the explanation of hospital costs was examined. 4. Formulation of linear models to predict hospital costs of Medicare patients; in which nine independent variables (i. e., casemix index, hospital size, complexity of service, teaching activity, location, casemix-adjusted death. rate index, occupancy rate, and casemix-adjusted length of stay index) were used for determining factors in hospital costs. Results from the study analysis indicated that: 1. The system of 198 DRGs for Medicare patient classification was demonstrated not only as a strong tool for determining the pattern of hospital resource utilization of Medicare patients, but also for categorizing patients by their severity of illness. 2. The wei틴fed mean total case cost (TOTC) of the study hospitals for Medicare patients during the study years was $11,27.02 with a standard deviation of $117.20. The hospital with the highest average TOTC ($1538.15) was 2.08 times more expensive than the hospital with the lowest average TOTC ($743.45). The weighted mean per diem total cost (DTOC) of the study hospitals for Medicare patients during the sutdy years was $107.98 with a standard deviation of $15.18. The hospital with the highest average DTOC ($147.23) was 1.87 times more expensive than the hospital with the lowest average DTOC ($78.49). 3. The linear models for each of the six types of hospital costs were formulated using the casemix index and the eight other hospital variables as the determinants. These models explained variance to the extent of 68.7 percent of total case cost (TOTC), 63.5 percent of room and board cost (RMC), 66.2 percent of total ancillary service cost (TANC), 66.3 percent of per diem total cost (DTOC), 56.9 percent of per diem room and board cost (DRMC), and 65.5 percent of per diem ancillary service cost (DTANC). The casemix index alone explained approximately one half of interhospital cost variation: 59.1 percent for TOTC and 44.3 percent for DTOC. Thsee results demonstrate that the casemix index is the most importand determinant of interhospital cost variation Future research and policy implications in regard to the results of this study is envisioned in the following three areas: 1. Utilization of casemix related indices in the Medicare data systems. 2. Refinement of data for hospital cost evaluation. 3. Development of a system for reimbursement and cost control in hospitals.

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시스템다이내믹스를 이용한 제조 또는 구매결정에 관한 연구: 방위산업을 중심으로 (Study on the Make or Buy decision using system dynamics: Defense industry)

  • 고성필;정의영;이정동
    • 한국시스템다이내믹스연구
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    • 제15권4호
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    • pp.85-100
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    • 2014
  • We propose a composite make or buy decision model considering both the transaction cost theory and the resource based view in the Korean defense industry using System Dynamics. We analyze relationship between core variables(transaction frequency, technological uncertainty, the level of technological dependency, technological level and acquisition ability for market information) and 'Make or Buy decision' focused on technological innovation capability. Based on the result, we propose the implications as follows : First, the defence industry needs more R&D investment. Second, it needs a balance between domestic(Make) and overseas(Buy) to increase the technological capability rapidly.

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Optimal Resource Planning with Interference Coordination for Relay-Based Cellular Networks

  • Kim, Taejoon;An, Kwanghoon;Yu, Heejung
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제11권11호
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    • pp.5264-5281
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    • 2017
  • Multihop relay-based cellular networks are attracting much interest because of their throughput enhancement, coverage extension, and low infrastructure cost. In these networks, relay stations (RSs) between a base station (BS) and mobile stations (MSs) drastically increase the overall spectral efficiency, with improved channel quality for MSs located at the cell edge or in shadow areas, and enhanced throughput of MSs in hot spots. These relay-based networks require an advanced radio resource management scheme because the optimal amount of radio resource for a BS-to-RS link should be allocated according to the MS channel quality and distribution, considering the interference among RSs and neighbor BSs. In this paper, we propose optimal resource planning algorithms that maximize the overall utility of relay-based networks under a proportional fair scheduling policy. In the first phase, we determine an optimal scheduling policy for distributing BS-to-RS link resources to RSs. In the second phase, we determine the optimal amount of the BS-to-RS link resources using the results of the first phase. The proposed algorithms efficiently calculate the optimal amount of resource without exhaustive searches, and their accuracy is verified by comparison with simulation results, in which the algorithms show a perfect match with simulations.

경쟁시장 하에서 사회적 비용을 고려한 전력수급정책 방향에 관한 연구 (A Study on the Power Supply and Demand Policy to Minimize Social Cost in Competitive Market)

  • 권병훈;송병건;강승진
    • 자원ㆍ환경경제연구
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    • 제14권4호
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    • pp.817-838
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    • 2005
  • 본 논문에서는 시장기능을 통하여 담보되지 않는 자원의 적성성과 최적의 전원구성을 과도기적으로 공적인 기구를 통하여 결정하고 이를 투자와 운영 2단계의 경쟁을 통하여 효율적으로 달성하는 방법을 제시하였다. 자원의 적정성을 나타내는 신뢰도지수와 이를 바탕으로 이루어지는 최적의 전원구성은 사회적인 합의를 반영할 수 있는 공적인 기구를 통하여 결정한다. 이 때 수요관리나 재생에너지와 같은 공적인 자원은 우선적으로 할당되고 최적의 자원 구성은 경제성, 환경성, 에너지 안보, 사회적인 수용성 등을 감안한 다속성 의사결정 방식을 통하여 결정한다. 공적인 기구를 통하여 결정된 최적 전원구성을 구현하기 위한 투자 단계의 효율성을 기하기 위하여 결정된 전원별 설비용량을 제시된 고정비를 기준으로 경쟁적인 입찰을 통하여 확보한다. 입찰 과정에서 투자비에 대한 비용절감을 유도하면서도 선정된 발전기에 대하여 고정비의 회수를 보장함으로써 투자에 따른 미래의 불확실성을 감소시킬 수 있다. 투자비 회수보장으로 인한 불확실성의 감소와 경쟁입찰을 통하여 민간사업자의 신규진입을 활성화시킬 수 있을 것으로 기대된다. 설비가 건설된 상태에서의 운영은 현재와 유사한 변동비에 근거한 시장을 운영함으로써 시장을 통한 경쟁에 의하여 변동비의 절감을 유도한다. 고정비 회수에 대한 보장과 변동비 절감유인을 제공하기 위하여 시장을 통한 수익성을 바탕으로 발전회사의 성과에 따라 인센티브를 지급하는 유인규제(perfomance based regulation) 방식을 제안하였다. 이 때 발전회사의 추가적인 노력이 없이 기존 전원구성의 왜곡 등으로 인하여 발생하는 초과수익을 회수하여 공정한 경쟁을 유도하도록 하였다. 본 연구는 향후 완전경쟁시장으로 이행하면서 발생할 좌초비용을 가능한 한 줄일 수 있도록 하는 전력수급정책과 시장제도를 개선하는 방안을 제안한 것으로, 현재의 과도기에만 적용 가능하며 장기적으로는 완전경쟁시장에 기초하여 전력수급정책이 마련되어야 할 것이다.

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A Joint Allocation Algorithm of Computing and Communication Resources Based on Reinforcement Learning in MEC System

  • Liu, Qinghua;Li, Qingping
    • Journal of Information Processing Systems
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    • 제17권4호
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    • pp.721-736
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    • 2021
  • For the mobile edge computing (MEC) system supporting dense network, a joint allocation algorithm of computing and communication resources based on reinforcement learning is proposed. The energy consumption of task execution is defined as the maximum energy consumption of each user's task execution in the system. Considering the constraints of task unloading, power allocation, transmission rate and calculation resource allocation, the problem of joint task unloading and resource allocation is modeled as a problem of maximum task execution energy consumption minimization. As a mixed integer nonlinear programming problem, it is difficult to be directly solve by traditional optimization methods. This paper uses reinforcement learning algorithm to solve this problem. Then, the Markov decision-making process and the theoretical basis of reinforcement learning are introduced to provide a theoretical basis for the algorithm simulation experiment. Based on the algorithm of reinforcement learning and joint allocation of communication resources, the joint optimization of data task unloading and power control strategy is carried out for each terminal device, and the local computing model and task unloading model are built. The simulation results show that the total task computation cost of the proposed algorithm is 5%-10% less than that of the two comparison algorithms under the same task input. At the same time, the total task computation cost of the proposed algorithm is more than 5% less than that of the two new comparison algorithms.