• Journal of the Korea Society of Computer and Information
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• v.26 no.4
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• pp.223-229
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• 2021

This study investigated the determinants of debt ratio in public institutions. For this purpose, we analyzed the impact of inefficient management as internal factors on debt ratio. In this paper, inefficient management included total costs, payment, and employee benefit. The results of this study are as follows. First, we find that there is a significant positive relation between total costs and debt ratio. This result means that the higher total costs, the higher debt ratio. Second, we find that there is not a significant relation between payment and debt ratio. And we also find that there is not a significant relation between employee benefit and debt ratio. These results are empirical results that can be answers about some concerns that inefficient management of public institutions worsen debt ratio.

• Korea Petroleum Association Journal
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• no.9 s.7
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• pp.30-33
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• 1981

전략적으로 중요하나 기간산업인 석유업계가 심각한 경영위기에 직면에 있다는 것은 매우 우려할 만한 사태이다. 이를 해소하려면 유류가격의 현실화와 적정이윤의 반영이 시급하다.특히 총원가에서 12.1%의 비중을 차지하는 정제비의 현실화가 필요하다. 또한 현행 유가제도를 자율화 ,정유회사 판매가격은 석유협회에서 자율적으로 결정하고 각 유통단계별 도 ㆍ소매 가격은 유관단체에 일이미하는 것이 바람직하다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.05a
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• pp.648-651
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• 2004

공급체인의 중요성은 하나의 기업이 아닌 공급 체인을 구성하는 모든 구성원이 서로 협력하여야 경쟁에서 승리할 수 있다는 사실이다. 이러한 경쟁에서의 승리를 이끄는 가장 중요한 동력이 원가 경쟁력이란 사실이다. 본 논문에서의 과거의 단순한 원가 관리가 아닌 공급 체인 전체의 시각으로 어떻게 기업이 전략적이고 체계적인 원가 관리 방법을 구축할 수 있는지를 살펴보고자 한다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2005.10a
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• pp.79-84
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• 2005

공급 사슬을 구성하고 있는 많은 가치 활동들을 부분 적정화가 아닌 전체적인 관점에서 관리하고 개선하면서 총 원가의 개념으로 공급사슬 전체의 경쟁력을 창출할 수 있는 영역과 방법론 그리고 실제 적용 사례들을 살펴 봄으로 기업의 경쟁력에 중요한 요소인 원가 및 가격경쟁력을 향상 시킬 수 있는 방안을 제시하고자한다.

• 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.

• Journal of the Korea Convergence Society
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• v.11 no.1
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• pp.259-266
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• 2020

This study analyzes the effects of the obsolescence assets on the asymmetry of costs. Cost asymmetry refers to a lower percentage of costs when sales fall than increases in costs when sales increase. the obsolescence asset induces various decisions, including high maintenance costs and management improvements and replacement of facilities. This study is to analyze the cost behavior according to those decisions. The analysis showed that the higher the obsolescence of assets rate, we found cost elasticity, with a greater reduction in costs when sales decrease than the increase in costs when sales increase. Second, the lower the cost will not appear as the obsolescence of assets rate increases in case that the concentration of an item of property, plant and equipment is high, and when sales decrease. The above result means that the obsolescence of assets rate acts as operating risk and thus operates resources flexibly according to changes in sales, but when the concentration of property, plant and equipment is high, the decision-making constraint make it difficult for the flexible operation.

• 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.