• 제목/요약/키워드: total cost

검색결과 4,410건 처리시간 0.036초

활동기준원가를 이용한 충수절제술과 폐렴의 경제적 재원일과 재원일 단축에 따른 기회이익 (Economic Length of Stay and Opportunity Income of Appendectomy and Pneumonia Using Activity-based Costing)

  • 김상미;이해종;신동교
    • 보건행정학회지
    • /
    • 제23권2호
    • /
    • pp.124-131
    • /
    • 2013
  • Background: This study aimed to measure the opportunity income by identifying the economic length of stay (ELOS) which is the intersection point of daily revenue and cost on appendectomy and pneumonia cases. Methods: The research subjects were 460 patients of appendectomy and 606 patients of pneumonia, discharged from a general hospital between July 1, 2009 and June 30, 2010. ELOS calculated with both of total revenue on diagnosis-related group (DRG) and fee-for service (FFS). The cost is calculated by activity-based costing system of the hospital. Results: Average length of stay (ALOS) of appendectomy was 4.48 days and its average revenue per case were 1,710,215 (1,989,105) won by DRG (FFS). The variable cost was 491,262 won which was 28.7% (24.7%) of DRG (FFS) total revenue. And 97.2% of the total variable cost was incurred within 2 days from admission. The ELOS was 4 (5) days in DRG (FFS). Shortening three days (two days) would increase opportunity income 52.0% (82.2%) in DRG (FFS). ALOS of pneumonia case was 4.86 days and its average revenue per case were 489,448 (761,426) won by DRG (FFS). The variable cost was 27,230 won which was 5.6% (3.6%) of DRG (FFS) total revenue. Thirty-eight point nine percent of the daily variable cost was incurred in discharge date. The ELOS was 2 (4) days in DRS (FFS). Shortening three days (one day) would increase opportunity income 27.6% (37.2%) in DRG (FFS). Conclusion: The ELOS would be used by strategic index for achieving minimum profit and developing the ways to get there. But we also should not pass over that the opportunity income obtained by the reducing ALOS may cause some problem of quality.

사망전 노인의 전체보건의료비용에서 보완대체요법 비용과 비용분율에 관한 연구 (A Study on the Cost and Proportion of Complementary and Alternative Medicine in Total Healthcare Cost among Elderly in the Last 6 Months of Life)

  • 이지전;오희철;이상욱
    • Journal of Preventive Medicine and Public Health
    • /
    • 제37권2호
    • /
    • pp.141-149
    • /
    • 2004
  • Objectives : To evaluate the cost and proportion of complementary and alternative medicines (CAM) in the total healthcare costs among the elderly in the last 6 months of life. Methods : The care-giving families of 301 persons older than 65 years, who died between July 1st and December 31st of 2001, and were also registered in Self-Employed Health Insurance Programs in Seoul, were interviewed. Results : The cost of CAM was 1.09 million Won, which as a proportion of the total healthcare cost was 38.1%. The elderly aged between 65 and 69 year-old, male, living with their spouse, Buddhist and having cancers had higher CAM costs in an ANOVA and simple regression analysis. After controlling of various factors, age was the only significant factor associated with the cost of CAM. The elderly above 80 years old, female, bereaved and Buddhist had higher proportional CAM costs, and the elderly having cancers or cardiovascular diseases had lower proportional CAM costs in an ANOVA and simple regression analysis. After adjusting for various factors, the elderly above 85 years old, female and Buddhist had higher proportional CAM costs, and the elderly having cancers had lower proportional CAM costs. Conclusion : The very old and Buddhist, and/or the ill with no clear diagnosis, may depend more on CAM. Further research will be needed on the meaning and impact of CAM and their costs to public health and the total healthcare system.

부품단종관리 효용성 분석을 위한 회피비용 및 총수명주기비용에 대한 연구 (A Study on Cost Avoidance and Total Life Cycle Cost to Analysis of Effectiveness of the Management of DMSMS)

  • 김시옥;백원철;김동길;김흥근
    • 한국전자통신학회논문지
    • /
    • 제15권5호
    • /
    • pp.791-798
    • /
    • 2020
  • 근래의 무기체계에서 첨단기술이 차지하는 비중은 점차 커지고 있으며, 빠른 기술발전 속도로 인하여 부품의 수명주기가 단축되고 실정이다. 이에 반하여 무기체계는 소요제기단계에서 운영/유지단계까지 오랜 시간이 소모되는 특성이 있다. 이로 인하여, 불가피하게 획득 단계에서 주요부품의 단종이 발생된다. 부품단종은 양산 일정 지연의 지연을 유발할 수 있으며, 나아가 운영유지단계에서는 원활하지 못한 부품 공급으로 운용가용도(Operational Availability)에 나쁜 영향을 미치게 된다. 한편, 사업관리자는 설계, 생산, 운영단계의 총수명주기 비용을 최소화하면서 성능을 극대화할 의무가 있으며, 이를 위해서는 적절한 부품단종관리 계획을 수립하고 이행할 필요가 있다. 본 논문에서는 적절한 부품단종관리를 통하여 절감할 수 있는 회피비용 및 총수명주기비용을 통하여 부품단종관리의 효용성을 분석하였다.

우리나라 어업손실 보상제도에 대한 개선방안연구;-경제적 접근방법을 중심으로- (An Economic Approach to Compensation Practices for Fisheries Damages of Korea)

  • 표희동
    • 수산경영론집
    • /
    • 제25권1호
    • /
    • pp.1-17
    • /
    • 1994
  • Coastal economic activities usually generate externalities to other economic activities. The conflicts between coastal economic activities, especially land fillings and reclamations, and fisheries in coastal waters pose a typical one, which sometimes causes some social conflicts. In this regard, as the contents and requirements for rules and regulations on fisheries compensation may have important implications for solving such problems, important is to review rationales fur the formulas in calculating fisheries compensation. The purpose of this paper is to review the formulas for fisheries compensation from the economic view points, to highlight some problems and to suggest more appropriate formulas. It is found that the current formulas of fisheries compensation are not properly based on economic concepts and valuation techniques. Main problems are related, as followings, to the coefficient(0.8) employed in the formula, to fishermen's own wages and to current values of invested assets such as fishing boats and nets, etc.. First, it is not clear what the coefficient(0, 8) means. In Japan's case, the coefficient was assumed to reflect the opportunity cost of fishermen's own wages, but it was disappeared from the formula after the self-wage came to be included in totaling fishing cost. As our new formula will include the self-wage in fishing cost, the coefficient(0.8) should be excluded. Second, according to our formula, the current value of invested assets is added to total operating compensation, which will overestimate total compensation. Therefore, it is suggested that total present value of the assets to be invested during the business life should be deducted from total operating compensation. Third, as the self-wage will be included in total cost, opportunity cost for finding new jobs should be newly added to the formula. Finally, this paper also conducted a comparative case study considering above-mentioned factors. The case study showed that the current formulas overestimated total fisheries compensation.

  • PDF

청정실내의 공기 필터 시스템의 보전 (Maintenance of air filter system in clean room)

  • 구자항;고명훈
    • 산업경영시스템학회지
    • /
    • 제19권40호
    • /
    • pp.341-349
    • /
    • 1996
  • In this paper, we deal with the problem of maintenance policies for an air filter system in clean room. Two types of maintenance policies are considered, one based on the reliability of equipment and the other one determined by the total cost including minimal repair cost. For these models, we obtain the structure of the optimal maintenance Policy which minimize the total cost. Finally we give the numerical example.

  • PDF

OPTIMAL POLICY NETWORKS

  • Lim, Jong Seul
    • Journal of applied mathematics & informatics
    • /
    • 제31권5_6호
    • /
    • pp.907-912
    • /
    • 2013
  • This paper focuses on the situation of optimizing the total cost with m given messages and n network nodes. Associated with each network node, a fixed cost is incurred to the receiver if at least one message is received. The mean and variance of the total costs are obtained. Normal approximation is used. Empirical results showed that the derived method reduces research work substantially.

sudden death 시험에 대한 고찰 (A Note on Sudden Death Tests)

  • 서순근
    • 한국신뢰성학회지:신뢰성응용연구
    • /
    • 제12권3호
    • /
    • pp.139-152
    • /
    • 2012
  • Successive and simultaneous sudden death tests are compared with the complete and Type II censored samples in terms of expected test duration and Total Time on Test(TTT) subject to the same number of failures in order to maintain the equal statistical precision under Weibull lifetime distribution with known shape parameter. Also, two sudden death tests under a proposed cost model are discussed and a numerical example is provided to illustrate the use of the proposed cost model.

물류표준화의 경제적 효과 분석 (The Economic Effects of Logistics Standardization)

  • 이순철;홍성욱;문대섭
    • 한국철도학회:학술대회논문집
    • /
    • 한국철도학회 2004년도 추계학술대회 논문집
    • /
    • pp.1665-1670
    • /
    • 2004
  • In this study, we investigate how logistics standardization affects on the cost of the firm. For this study, we survey the firms' logistics standardization. The analysis of the effects of logistics standardization in the firm level finds that the firm may reduce its cost by 11.8$\%$ with its logistics standardization and decrease the logistics cost in the total Korean firm level by 5 trillion Won. This study also finds that the logistics standardization can reduce the total fright costs by 25 trillion Won.

  • PDF

수공조립공정(手工組立工程)의 경제성(經濟性) 비교(比較)에 관한 연구(硏究) (A Study on the Comparison of the Economics of Manual Assembly Process)

  • 조재입
    • 품질경영학회지
    • /
    • 제10권2호
    • /
    • pp.10-17
    • /
    • 1982
  • Three different manual assembly techniques are evaluated by relating the effects of component quality to the total cost of the product. The results show that the choice of the scrapping or repairing the defective products or alternatively, salvaging the acceptable parts, may effect the total product cost by as much as 400 per cent. This paper emphasizes the need for accurate control quality of parts in assembly if low-cost manufacture is to be achieved.

  • PDF

지방의료원의 경영성과 관련요인 분석 (Analysis on the Relating Factors of Managerial Performance of Local Government Hospitals)

  • 이창은
    • 보건의료산업학회지
    • /
    • 제3권2호
    • /
    • pp.1-15
    • /
    • 2009
  • The purpose of this study is to analyze the internal factors that influence the performance of local government hospitals in Korea. There are 34 hospitals in korea as of 2008. Among these hospitals 5 are profit-making and the other loss-making in terms of profitability. Data was collected by Institute of local government hospital union. The major findings of this study was as follows : Firstly, 7 hospitals are high level, over than 100% of fixed ratio. But that result was better than the other study 5 years ago. Secondly, 29 hospitals are bellow 85% of bed occupancy rate. There are a number of hospitals didn't use the facilities and the personnel cost in total costs are high. And lastly, as a result of multiple regression analysis, the factors had on significant effect on normal profit to total assets are personnel cost(-), liability to total assets(-), average length of stay(-), outpatient visits to inpatient days(-). In conclusion, to improve the profitability of hospitals, the efforts to reduce personnel cost and to increase bed occupancy rate.

  • PDF