• Title/Summary/Keyword: Activity Cost

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A Study on the Cost Structure of Foodservice Center in Institutions (단체 급식소 원가 구조에 관한 연구)

  • Park, Myun-Ae
    • Culinary science and hospitality research
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    • v.11 no.3 s.26
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    • pp.151-165
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    • 2005
  • The current study aims to help field managers of companies providing foodservice for institutions to establish the more appropriate cost management strategy by analyzing the cost structure of foodservice center in institutions by operating types and the number of people served. From the result analyzing 161 foodservice centers, the number of factories was highest with 39.8% while offices 26.7%, schools 20.5%, and hospitals 13%. In terms of the number of people served, below 500 persons was 27.6%, 501${\sim}$l,000 persons was 23.9%, 1,001${\sim}$2,000 persons was 22.7%, and over 2,001 persons was 25%. In the demographic characteristics of managers, women occupied over 92%. The reason for this is usually dieticians perform management duties. For the age of workers, 70.8% were older than 40s, which ran become the cause of a rise in cost by causing the decrease of productivity by aging. Therefore, appropriate countermeasures are required. In case of workers in production, women occupy 962 persons (82.2%) rating absolute majority like mangers. This is because cooks are in charge of almost every producing activity of meal facilities. In addition, more than 72.9% of workers in production were over 40 years old, which requires diversified studies to promote efficiency of production associated with the aging problem. In proportion of sales compared with cost material cost presented the highest percentage with 54.5% while labor cost 28.3%, general expenses 9.6% and business profit 7.6%.

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The Analysis of Activity Energy, Total Energy, and Estimated Energy Expenditures in 5th and 6th Grade Primary School Students (초등학교 5, 6학년 남녀학생의 활동에너지 소비량 및 에너지필요추정량 분석)

  • Kim, Mi-Jeong;Na, Hyeon-Ju;Kim, Young-Nam
    • Korean Journal of Community Nutrition
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    • v.16 no.2
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    • pp.195-205
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    • 2011
  • This study was conducted to investigate the time spent, activity coefficient and energy expenditure on 7 different types of activity. Total of 386 5th and 6th grade primary school boys and girls in Seoul participated in this study. The participants spent 8 hrs for rest, 4 hrs for out of school study, 3 hrs for leisure, 1 hr 45 mins. for hygiene, 1 hr for commute, and 15 mins. for house choir activity in the day of 6 class hours. The average activity coefficient of 1 day for boys and girls were 1.69 and 1.64, respectively. The TEEs were 2,382 kcal and 2,050 kcal for boys and girls, respectively. The energy cost for study related activity (in school and study activities) was 40% of the TEE, and for rest 20%, for commute 9%, and for hygiene 10% of the TEE. The energy cost for house choir was only about 2% of TEE. The 91.2% participant's EER was higher than the EER shown in the table of 2010 DRI for Koreans. When the participant's EER was compared with the energy allowance calculated by the method in 2000 RDA for Korean, 81.6% was in the range of ${\pm}5%$, and the correlation coefficients between the 2 values were 0.981 for boys and 0.978 for girls, which means high agreements.

Estimation of nursing costs for hospitalized patients using the resource-based relative value scale (상대가치(Resource-Based Relative Value)를 이용한 간호행위별 간호원가 산정)

  • Park, Jung-Ho;Song, Mi-Sook;Sung, Young-Hee;Cho, Jung-Sook;Sim, Won-Hee
    • Journal of Korean Academy of Nursing Administration
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    • v.5 no.2
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    • pp.253-280
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    • 1999
  • A cost analysis for hospitalized patients was performed based on the RBRVS in order to determine an appropriate nursing fee schedule. The study was conducted through three phases as follows: 1) Nursing activities provided for the inpatients currently in Korea were identified and classified using a taxonomy which was developed by our research team through the Delphi process. 2) The resource-based relative points for every nursing activity according to nursing time, mental effort and judgement, technical skill, physical effort and stress were determined through a survey of 300 clinical RNs working at 5 tertiary hospitals from May 25 to July 25. 1998. 3) The nursing cost of every nursing activity for hospitalized patients was estimated based on the RBRVS. As a result, 136 nursing activities were identified and classified by nursing processes and nursing domains. However, our classification system of nursing activities should continue to be refined, and all nursing practices should be standardized. The nursing activities were given resource-based relative points ranging from 100 to 400 points, then each nursing activity was assigned a value for the RBRVS, which was determined by the exponential function of 2resource-based relative point/100. Thus, a value of 2 was calculated for 100 points, 4 for 200 points, 8 for 300 points, and 16 for 400 points. Meanwhile, the unit cost of nursing was calculated as 170 Won. The nursing cost of 136 nursing activities was estimated using the RBRVS as shown in

    . A proper nursing fee schedule for a new reimbursement system based upon the results of the above study should be prepared in the near future.

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  • Training-Free Fuzzy Logic Based Human Activity Recognition

    • Kim, Eunju;Helal, Sumi
      • Journal of Information Processing Systems
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      • v.10 no.3
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      • pp.335-354
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      • 2014
    • The accuracy of training-based activity recognition depends on the training procedure and the extent to which the training dataset comprehensively represents the activity and its varieties. Additionally, training incurs substantial cost and effort in the process of collecting training data. To address these limitations, we have developed a training-free activity recognition approach based on a fuzzy logic algorithm that utilizes a generic activity model and an associated activity semantic knowledge. The approach is validated through experimentation with real activity datasets. Results show that the fuzzy logic based algorithms exhibit comparable or better accuracy than other training-based approaches.

    Harvesting Productivity and Cost of Whole-Tree Clear Cutting Using a Tower Yarder in a Larix leptolepis Stand (낙엽송 개벌 임분에서 타워야더를 이용한 전목수확시스템의 작업비용 분석)

    • Cho, Min-Jae;Cho, Koo-Hyun;Oh, Jae-Heun;Han, Han-Sup;Cha, Du-Song
      • Journal of Forest and Environmental Science
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      • v.30 no.1
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      • pp.107-112
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      • 2014
    • The productivity and cost of clear cutting operations were examined to broaden our knowledge on the harvesting system in a Larix leptolepis stand of Korea. The harvesting system was divided into tree operations which were chainsaw (STIHL MS440) felling, tower yarder (Koller301-4) yarding and harvester (WOODY H50) processing. The average cycle time of felling, yarding and processing were 98 s/cycle, 245 s/cycle and 150 s/cycle. The total stump-to-pile operational productivity was 43.07 $m^3/hr$. The highest production activity was the felling 17.93 $m^3/hr$, followed by the productivity of processing 15.62 $m^3/hr$ and then by the productivity of yarding 9.52 $m^3/hr$. In addition the total stump-to-pile operational cost was 24,086 $won/m^3$. The highest cost activity was the yarding 14,557 $won/m^3$ (60.4% of the total cost), followed by the costs of processing 8,461 $won/m^3$ (35.2%) and then by the costs of felling 1,068 $won/m^3$.

    Bioeconomic Analysis of Effectiveness of the Observe Program in Fisheries Management (어업관리 옵서버 제도의 효과에 대한 생물경제학적 분석)

    • 이상고;김도훈
      • The Journal of Fisheries Business Administration
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      • v.33 no.1
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      • pp.1-18
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      • 2002
    • The observer program is being utilized In various fishing areas and fisheries internationally and nationally due to the its expected effectiveness in fisheries management and the collection of bioeconomic data necessary in fisheries management policy. The timely gathered data by observers play substantially a major role in decision-making fisheries policy such as the change in management measures, the application of season closure and area closure and etc. The expected effectiveness of the observer program In fisheries management, generally mentioned, is that it would lead to the increase in stock size from which the level of harvest would consequently increases. This study is aimed to analyze this tentatively expected effectiveness of the observer program in fisheries management. The changes in stock size and the level of harvest over time are analyzed under the observer program assuming the fishermen bear the cost of the observer program by investigating the change in fisherman's fishing activity under the observer program and by combining this changed activity with the biological model. The level of fishing efforts of fishermen was decreased from the results of the increase in fishing cost caused by the observer cost and the decrease in catchable stock size restricted by observers. This reduced level of fishing efforts enables stock size to increase over time and therefore, the expected level of harvest increases as time goes on. Another benefit under the observer program is to reduce management costs from the fact that fishermen are responsible for the cost of the observer program and the avoidance cost of fisherman responding to the fisheries regulation could be eliminated from the surveillance of observer. Therefore, it may possible to accomplish the cost-efficient fisheries management policy.

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    An Empirical Study on Pricing Model for Software Operation (소프트웨어 운영 대가산정 방식에 대한 실증적 연구)

    • Kim, Heungshik;Kim, Choong Nyoung;Seo, Yongwon
      • Journal of Information Technology Services
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      • v.18 no.4
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      • pp.67-82
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      • 2019
    • The purpose of this study is to improve the calculation method of the software operation pricing proposed by the software business price calculation guide from 'input manpower method' to 'rate calculation method'. The software operation pricing of the input manpower method is not objectively calculated in the domestic IT outsourcing situation where the statistical data based on the activity based estimating is insufficient and it is decided by agreement between the owner and the client. In addition, there was no standard for adjusting the productivity according to the characteristics of the operation service. In order to improve this, an operational correction factor item that can affect the software operation productivity was selected based on foreign and domestic standards, and it was confirmed through the first questionnaire to IT operation managers. In order to determine the level of difficulty of the fixed operational correction factors, the operational correction factor using AHP technique was confirmed through a second questionnaire for pairwise comparison. The operational difficulty calculation table was developed with reference to COCOMO and ITIL standards. Finally, we propose a new pricing scheme that reflects the operating rate. Regression analysis was carried out by collecting the data of the domestic public institutions on the estimated cost and the actual cost calculated from the new rate method software operation pricing. The results of the regression analysis show that the estimated cost and the actual cost are related to each other. Mean magnitude of relative error(MMRE) and PRED[25] analysis were added for accuracy analysis. MMRE and PRED also showed satisfactory results, confirming the possibility of replacing the rate method software operation pricing.

    A Model for Software Maintenance Cost Estimation based on Productivity (생산성 기반의 소프트웨어 유지보수 대가산정 모델)

    • Bae, Joon-Soo
      • IE interfaces
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      • v.17 no.spc
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      • pp.122-130
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      • 2004
    • Since the cost of software maintenance occupies about 50~75% in a general successful organization, the software maintenance plays an important role in software life cycle. In particular, if the managed system needs to be operated in a long term or the system is very large and complex, then the maintenance is especially more important. Software maintenance is defined as software modification activities after customer delivery, such as improvement of performance or functionality, error correction, adaptation to environmental changes, etc. In this paper, software cost estimation models are proposed, that is based on productivity of manpower in maintenance projects. In order to do this, the activities of maintenance are classified into function change, non-function change, user support and application operation. The proposed models are constructed and verified based on the real size and cost information of projects in the real world. The approach in this paper is to discriminate the heterogeneous activities in maintenance projects, and then to calculate the respective cost of each discriminated activity. By using the proposed models, the total cost of maintenance project is summed from the costs of four activities. In addition the number of conflicts between owner and order receiver about the amount of cost will be reduced and the reasonable cost estimation system will be established.

    Application of Activity-Based Costing(ABC) for Modular Building Construction Indirect Costs Calculation at the Manufacturing Stage (활동기준원가계산법(Actvitiy-Based Costing)에 의한 모듈러 건축물 공장제작단계 간접비 산정 방안)

    • Lee, JeongHoon;Park, Moonseo;Lee, Hyun-Soo;Lee, Kwang-Pyo;Hyun, Hosang
      • Korean Journal of Construction Engineering and Management
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      • v.16 no.4
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      • pp.139-145
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      • 2015
    • Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

    Development of an Activity-Based Conceptual Cost Estimating Model for P.S.CBox Girder Bridge (대표공종 기반의 P.S.C 박스 거더교 개략공사비 산정모델 개발 -상부공사 중심으로-)

    • Cho, Ji-Hoon;Kim, Sang-Bum
      • Proceedings of the Korean Institute Of Construction Engineering and Management
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      • 2008.11a
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      • pp.197-201
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      • 2008
    • Conceptual cost estimates for domestic highway projects have generally been conducted using governmental unit-price references. Inaccuracies in governmental unit-price data has repeatedly addressed in the Korean construction industry which often lead to poor decision making and cost management practices. Thus, needs for developing a better way of conceptual cost estimating has been widely recognized. This research is considered as the first step in developing such model using real-world cost data based on actual construction activities. The data analyzed in this paper includes 41 P.S.C (Prestressed Concrete) Box bridges which broke into 4 categories based on construction methods such as I.L.M(Incremental Launching Method), M.S.S(Movable Scaffolding System), F.S.M(Full Staging Method), and F.C.M(Free Cantilever Method). Actual design documents; including actual cost estimating documents, drawings and specifications were carefully reviewed to effectively break down cost structures for PSC girder bridges. Among more than 40 cost categories for each P.S.C girder bridge type, 7 of them were identified which accounted for more than 95% of total construction cost (ILM: 99.47%, MSS: 99.22%, FSM: 98.18%, and FCM: 98.12%). In order to validate the clustering of cost categories, the variation of each cost category has been investigated which resulted in between -1.16 % and 0.59%.

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