• Journal of Digital Convergence
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• v.10 no.8
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• pp.91-96
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• 2012

The purpose of this study is to examine the rationality for public organizations' cost allocation method through the case of special post offices. The proper use of allocation method is crucial to promote and nurture the public organization sector. On that note, this paper presents how to apply the proper estimation method. The cost allocation method is to split the total expense into appropriate services and departments. Using the basic expense rate and the standard depreciation rate and area at each post office, the total cost is calculated into the cost per person and area. As a result, the correct cost can be assigned through allocation per according service unit.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.775-783
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• 2010

The Yong-san rolling stock depot in which KORAIL does the maintenance of PP was required to move to the other place, so there are some disputes how to treat PP rolling stock, that is, early scraping, extending life-span or introduction of intercity EMU, but introducing a new train are very expensive and also very risky, so executed economical analysis for the precision political decision. For the specific analysis, set some scenario, first uses PP to their life span, second, introduces new intercity EMU, third, extends the life-span of PP by rolling stock precision diagnosis. Largely, maintenance cost, operation cost, rolling stock value are used for the economical analysis. This research is the specific case of KORAIL, but this result can be a valuable data in the perspective of operation cost between diesel rolling stock and electric rolling stock.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.57 no.4
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• pp.456-462
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• 2012

In the new changing scenario, the goal of agriculture is shifting from traditional to sustainable and environment-friendly agriculture. Therefore, in this experiment, we analyzed economic efficiency of two methods of rice cultivation i.e. new cultural method and conventional method, at farmers' fields. In the new cultural method, cost of materials and machines (rice-transplanting and sowing machine) was found 245% higher than the conventional method. Depreciation of cost and working hours were also higher in the new cultural method by 1.9 and 1.1 time, respectively. However, cost of seeds and seedbed soil were 44.0% and 49.2% lower and total material cost was 4.4% lower than the conventional method. In the new cultural method, overall working cost of nursery raising and transplanting per 10a was 229.8% higher than the conventional method. However, in spite of high input cost, yield of rice in new cultural method was higher by 6.7% than the conventional method. Our results showed that new cultural method was better than the conventional method except the input cost. If government provide 80% subsidy for machine cost then its input cost will be reduced by 45.4% than the conventional method.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.11
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• pp.61-69
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• 2020

This paper examined the operational efficiency of the new rice variety "Sindongjin" farmed by the Rural Development Administration. Thirty farmers were surveyed in the survey area--Jeonbuk-do Province. The operational efficiency was analyzed by studying the data of these 30 farmers. The operational efficiency of the farmers was analyzed through a survey using the DEA model for analysis. DEA analysis was performed to obtain the technical efficiency of the farmers. The results showed that the DEA technical efficiencies of 12 farmers were efficient, and 18 farmers were inefficient. Farmers No. 13 and No. 25 were representative of inefficiency, and the results show that the cost of input elements was high. An analysis of the determinants of efficiency through the Tobit model found that the operating efficiency increased with decreasing variable costs (Seed costs, By-product fertilizer costs, General fertilizer cost, Pesticides cost, Cost of water, electricity, gas, and Cost of small farm implements) and fixed costs (Repair cost and Other costs). There is a problem of excess input from farmers, and these input costs need to be reduced.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.6
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• pp.312-318
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• 2017

This study calculated the cash flow using the financial information by fiscal year for 25 general hospitals and 23 hospitals, and analyzed the relationship between cash flow and net working capital. The analysis results showed that 73.3% of general hospitals and 83.3% of hospitals did not secure funds required for operating activities by fiscal year. The cash flow types that affect net working capital were expenses not involving cash outflows and changes in borrowings in general hospitals, and expenses not involving cash outflows and income not involving cash inflows and changes in borrowings in hospitals. However, in case of shortage of funds required for operating activities, at general hospital, due to expenses not involving cash outflows being high and income not involving cash inflows being low and resulting in increased borrowing, at hospital, due to expenses not involving cash outflows being high and resulting in increased borrowing. Therefore, for the stability of cash flow in management activities, the adequacy and relevance of the expenses not involving cash outflows need to be reviewed, and it will be necessary to review the appropriate internal policy measures to systematically and rationally manage cash flow in consideration of cash flows.

• Journal of Bio-Environment Control
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• v.23 no.4
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• pp.371-375
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• 2014

This study was carried out to get the basic data to practically design an artificial light-used plant factory system for common ice plant (Mesembryanthemum crystallinum L.) cultivation. The adequate range of light intensity was $120-200{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$ and the carbon fixed rates was $0.84nmolCO_2{\cdot}cm^{-2}{\cdot}s^{-1}$. When the planting density, light intensity, and yield were $0.0225m^2$ ($15{\times}15cm$), $200{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$, and 1,000 plants per day, the total number of the plants, cultivated area, and total light intensities were estimated as 25,000 plants, $563m^2$, and $140,625{\mu}mol{\cdot}s^{-1}$, respectively. About 153.2kW with 2,785 fluorescent lights (FL) needed for the electric power and the electricity charges was 2.46 million won for one month. At a harvest rate of 1,000 plants per day in closed-type plant factory, the light installation cost, total installation cost, and total production cost were 27.85, 83.56, and 100.27 million won, respectively. The production cost per plant including labor cost was calculated as 370 won, providing that the cultivation period was 25 days and marketable ratio was 80%. Considering the annual total expenses, incomes, and depreciation cost, the sales cost per plant could be estimated around 970 won or higher.

• The Journal of Korean Academy of Prosthodontics
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• v.52 no.1
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• pp.18-26
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• 2014

Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

• Korean Journal of Microbiology
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• v.37 no.1
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• pp.92-99
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• 2001

High-cell-density cultivation of Ralstonia eutopha KHB 8862 by fed-batch fermentation in a 200 l pilot plant was carried out for the mass production of poly(3-hydroxybutyrate) (PHB). After 80 h of cultivation, the dry cell weight (DCW), PHB concentration, and PHB yield from fructose syrup reached 168 g/l, 74%DCW, and 0.27 (w/w), respectively, resulting in a productivity of 1.6 g of PHB/L/h. Based on these results, the PHB production cost from bacterial fermentation was analyzed and economic evaluation was performed. In the case of new investment being implemented or not, the production cost of PHB was US$ 3.15/kg and US$ 2.41/kg, respectively. PHB productivity and PHB yield on a carbon substrate were both important factors to be optimized. The increase of PHB yield on a carbon sources significantly decreased the PHB production cost but the increase in productivity had a relatively slight effect on the decrease in PHB production cost because the cost of carbon sources (37%) for PHB was larger in proportion to total cost than the depreciation cost (17%). These results suggest that the increased PHB yield from carbon sources and the development of new cheaper substrates would be more effective in decreasing PHB production cost than the increase in productivity. It was demonstrated that PHB is not in competition with consumable plastics such as PET in present market. Therefore, it is essential to lower production cost to be used as a bulk product and desirable to develop new application fields for PHB such as biomedical and cosmeceuticals.

• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.245-253
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• 2020

If the conversion rate of jeonse price to monthly rent is the market interest rate or the landlord's expected return, then the conversion rate of jeonse price to monthly rent in the country should be the same. However, the conversion rate of jeonse price to monthly rent has always been higher than the market interest rate. This study identifies the supply cost components of rental housing as a risk premium in the presence of current housing prices, market interest rates, depreciation costs, holding taxes, and leases, and identifies the relationship between the current housing prices and each factor. Housing rent is expressed as the current price. This overcomes the shortcomings that implicitly assume fluctuations in housing prices or do not include current housing prices in the conversion rate of jeonse price to monthly rent. This study found that the conversion rate of jeonse price to monthly rent is the required rate of return or required rate of renter, not market interest rate, by expressing the supply cost of rental housing as a combination of components. This not only explained the fact that the conversion rate of jeonse price to monthly rent was always higher than the market interest rate, but also explained the regional differences. It also explained why the conversion rate of jeonse price to monthly rent varies by type of housing.

• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.324-331
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• 2020

This study used the financial information of 29 Regional public hospitals registered in the HASPA. Regional public hospitals analyzed the ratio of operating financing by management activities and how they affect net profit. The results of the study, Regional Public Hospitals ratio of fund financing for management activities was 83.50 percent for medical revenues, 9.53 percent for Incidental Revenue of Medical, 4.54 percent for Contribution Revenue, 4.42 percent for Other non-medical profits, 1.21 percent for depreciation Expense and 0.73 percent for Amount of reserve for unique purpose project. As a result of examining the effect of financing by management operation on net profit, the ratio of operating funds by medical revenue, by incidental revenue of medical, by contribution revenue and by other non-medical profits had a positive impact on net profit of Regional public hospitals. And It has been confirmed that the ratio of amount of reserve for unique purpose project has a negative impact on net profit. Therefore, it is necessary for Regional public hospitals to manage costs in consideration of revenues and internal reserves.