• Journal of Korean Society of Industrial and Systems Engineering
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• 제23권54호
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• pp.55-64
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• 2000

Due to change in management environment and paradigms, companies need to the open management system that provides information for real-time costing, customer satisfaction, decision making support, responsibility management etc. We are not ready to implement this system yet. But we must introduce a new management system, i.e., ABMS(Activity- Based Management System) on the basis of the ARC(Activity-Based Costing) by development of production/information technique. This paper realizes foundational concepts of Activity and ABC, reestablishes the concept of ABC correctly and expands ABC for ABMS. Thus this paper is useful for ABMS modeling, leading competitors, total productivity improvement and strategic management for the best quality and service.

• Journal of Korean Academy of Nursing Administration
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• 제8권4호
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• pp.669-689
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• 2002

Purpose : The purpose of the present study is to develop a clinical pathway applied with activity-based management methodology for efficient clinical management to cope with rapid changing medical environments. Method : After making a preliminary pathway based on which a conceptual frame of reference was established to develop a clinical pathway, the final one was confirmed by verifying experts validity and clinical validity. The ultimate activity-based clinical pathway was restructured after clarifying, schematizing and analyzing the whole activities of clinical pathway in accordance with the conducting process of activity-based management. Result : A clinical pathway for total hip replacement was developed, in which the vertical axis consisted of assessment, examination, consultation, medication, treatment, diet, activity, and education, and the horizontal axis was composed of six days of hospitalization. Then, on the basis of the development, the clinical pathway including the improved contents and information was restructured after making the reform measure by analyzing each of activities in the pathway. And the list of contents related to the clinical management activity was made, which was described its main contents and the pre-activities that ought to be completed before conducting each of activities in the pathway. Conclusion : The clinical pathway applied with activity-based management may be used as a standard guidance for providing continuous and consistent patient care. It will provide the information for nursing activities to nurses and the management information about hospital and nursing activities to the hospital administrators. It will also be used as a tool for communication between medical staff. Besides, it will contribute to creating profits for the hospital by shortening the length of stay in patients.

• International conference on construction engineering and project management
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.1100-1106
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• 2009

General contractors' overhead costs are increasing relative to direct costs. However, it is difficult to apply the traditional activity-based costing directly to the construction site overhead costing because the resource consumption rate per each activity is varied depending on the attributes of activities. The research develops a methodology of hybrid cost allocation system when resources are assigned to cost objects unlike the traditional activity-based costing. The study also develops a database program and demonstrates how it can be applied to the construction projects using a case study.

• Journal of Korean Society for Quality Management
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• 제42권3호
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• pp.459-476
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• 2014

Purpose: This study was designed to identify whether organizational characteristics of Korean companies can make differences in innovative capability and Malcolm Baldridge management quality standard. In addition, based on the results and by verifying the influence of the innovative capability to management quality activity, it was to investigate the relations between the two factors. Methods: The subjects of this study were workers at major companies and small-and-medium sized companies. T-test was used to identify differences in innovative capabilities of industrial and age, position classifications, and regression analysis was employed to verify the influences of the innovative capability to the management quality activity. Results: The size of company caused some differences in market innovative sector regarding innovative capability. Management quality activity showed differences because of the sizes of companies and their supply types, while innovative capability influenced on all sectors of management quality activity. Conclusion: In this study Malcolm Baldridge management quality standard was applied to Korean companies. The results verified the meaningful influence of innovative capability to management quality activity. This means that the management quality activity can make a better performance when the innovative capability is good enough. Thus, the enhancement of management quality activity requires the boost of innovative capabilities of organization members.

• Journal of the Korea Safety Management & Science
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• 제19권3호
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• pp.151-164
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• 2017

This study is an empirical study on the relationships among success factors of six sigma(support of top management, education and training, performance-based reward, customer and quality focused thought) on change management activity and business performance. In particular, mediating effect of change management activity on the relationship between success factors of six sigma and business performance is empirically analysed to find causes and impacts among these variables. The study results are as follows: First, there were positive relationships between critical success factors of six sigma(except support of top management) and change management activity. Second, there was also a positive relationship between change management activity and business performance. Third, there were also positive relationships between critical success factors of six sigma and business performance. Finally, change management activity was partial mediating effects on the relationship between critical success factors of six sigma(education and training, performance-based reward, customer and quality focused thought) and business performance. On the other hand, support of top management had no mediating effect on business performance.

• International Journal of Railway
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• 제3권1호
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• pp.28-33
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• 2010

The research is to develop cost methodology to support railway managers for identifying principles, tools and methods of activity based management correctly and precisely, and can be useful and effective for managers for realizing their goals. The research result a ministry can be suitable guideline in terms of how to execute activity based management. Since in this research, main and secondary activities are studied completely in the Railway organization, it can be an explanatory research. The research population is headquarter managers and experts of railway organization and the sampling procedure is goal-oriented and judgmental. 74 people were selected by using a formula. All hypotheses were tested in 95% significance level. Meanwhile a proposed process of applying. activity based management was offered.

• Korea Journal of Hospital Management
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Management & Information Systems Review
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• 제2권
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• Knowledge Management Research
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• 제6권2호
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• pp.91-108
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• 2005

In recent years, organizations have chosen a team-organization as a standard activity level and it leads a significant change in process of knowledge producing. Nevertheless team-organization for building up effective performance and a good communication in organization has influenced knowledge management performance, the empirical analysis and survey have not proved yet. This study, therefore, makes an analysis that the change of organization base on team activity influences knowledge management performance. This study, based on 312 data by using LISREL as a model for studying, provides a result that a team-based activity positively influences knowledge management efficiency.

• Journal of Korean Academy of Nursing Administration
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• 제8권1호
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• pp.17-29
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• 2002

The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.